. where liabilities for such matters are determined to be probable and subject to reasonable estimation , accrued liabilities are recorded at the time of sale as a cost of the transaction . under the terms of the sale agreement for the bever- age packaging business , the purchase price received by the company is subject to a post-closing adjust- ment if adjusted annualized earnings of the beverage packaging business for the first six months of 2007 are less than a targeted amount