[GNC] How would one record "Provision for liabilities" ?

[Dr. David Kirkby]

With all the usual disclaimers (not an accountant, not their jurisdiction,
ask your accountant), can anyone suggest where it would be sensible to
record "Provision for liabilities" in GnuCash? It is defined on the balance
sheet as

*Provisions *

*Provisions (ie liabilities of uncertain timing or amount) are recognised
when there is an obligation at the reporting date as a result of a past
event, it is probable that economic benefit will be transferred to settle
the obligation and the amount of the obligation can be estimated reliably. *

Does it seem reasonable, from the point of using the software, to just
stick it in as a liability? I was thinking of creating a "Provision"
liability under the Liability account

If anyone can confirm my suspicion seems reasonable, or can suggest a
better place to record this, I will do so.