A base jackpot is the minimum fixed amount of a payout by a slot machine for a certain combination. A casino must accrue a liability for a jackpot won by a customer as soon as there is an obligation to pay. A liability is recorded for slot machines that contain a base jackpot. However, it is not necessary to recognize this liability when a slot machine is taken out of service. Thus, the existence of a base jackpot only triggers a liability when there is an obligation to pay the jackpot.