How to do the accounting entries of guaranteed expenditure?

Due to external guarantee, pending litigation, product quality assurance, restructuring obligations, loss contract and other factors, the enterprise should accrue the estimated liabilities. As follows:

The estimated liabilities formed by an enterprise's external guarantee shall be determined according to the amount:

Debit: non-operating expenses,

Loans: estimated liabilities.

The estimated liabilities arising from product quality assurance shall be based on the determined amount:

Debit: sales expenses,

Loans: estimated liabilities.