Identify three possible disclosure issues for payroll expense and payroll-related liabilities

Disclosure issues for payroll expense: the following points explain the possible disclosure issue for payroll expenses
direct and indirect manufacturing expenses
general and administrative salaries
sales salaries, commissions, and payroll tax expenses

disclosure issues for payroll related liabilities: the following points explain the possible disclosure issues for payroll related liabilities:

• accrued wages and salaries
• accrued payroll taxes
• accrued commissions