A liability likewise has three ingredients: an obligation, meaning a duty or responsibility to another party that the entity has no practical way of avoiding; the potential that meeting it will require transferring an economic resource; and a past event that created it. it can be legal or constructive, and whether the entity can practically avoid a transfer depends on the facts, for instance where avoiding it would mean ceasing to operate or would bring consequences far worse than the transfer itself. The past event test is met once the entity has already received economic benefits or acted in a way that will or may oblige it to hand over a resource it would otherwise have kept.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.