Ignoring the November 24, 2014, accident, what liability due to the risk of loss from lack of insurance should Windsor Airlines record or disclose?

Ignoring the November 24, 2014, accident, what liability due to the risk of loss from lack of insurance should Windsor Airlines record or disclose? During the past decade, the company has experienced at least one accident per year and incurred average damages of $3,200,000. Discuss fully.