. 5 , accounting for contingencies , by requiring that guarantors disclose certain types of guarantees , even if the likelihood of requiring the guarantor 2019s performance is remote . the following is a description of arrangements in which we are a guarantor . product warranties 2014we routinely accrue for estimated future warranty costs on our product sales at the time of sale . the ab5000 and bvs products are subject to rigorous regulation and quality standards