badgerkid: IMO, any changes to the contingency accrual would be made when the annual, audited financial statement is prepared, rather than in the unaudited quarterly statements.
Regardless, 3rd Q books are closed. IMO, any additional contingency will appear in the 4th Q or 1st Q next year depending on expected time frames and anticipated outcome of the arbitration with the insurance carrier, am I right? Just curious here.