Which one of these is NOT an example of common positioning error?

A current asset account for the estimated amount of merchandise that will be returned by customers.

What will be an ideal response?

Of the following costs and fees involved in purchasing real property, which is considered a finance charge under the Federal Truth-in-Lending Law and must be included on the disclosure statement:

A: Document preparation fees; B: Notary and appraisal fees; C: Assumption fees; D: Fees for title insurance