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The classification of animals as emotional support has been permitted by antidiscrimination laws for some time, allowing owners to take their pets to shops, restaurants, or residential buildings that have no-pet policies. However, a recently increasing trend in uncaged animals on airplanes has become a source of complaints by flight attendants, passengers with allergies, and service animal owners.

1. According to the article, why are the emotional support animals being criticized by service dog owners and support groups?
2. According to the article, what is the cottage industry that is developing? What products have seen an expanding market with respect to emotional support animals?
3. What legal liabilities do you anticipate regarding these emotional support animal certifications? Construct an example that potentially involves a loss contingency and explain the accounting associated with the example.

Source: Witz, B. (2013). Emotional Support, With Fur, Draws Complaints on Planes. The New York Times, Nov. 15. (Retrievable online at