--- title: FASB Codification Tools description: A FASB Accounting Standards Codification Quick Reference Guide --- [![VIBATO](https://www.vibato.com/hs-fs/hubfs/images/logo-184x54-v1a-retina.png?width=184&name=logo-184x54-v1a-retina.png "VIBATO")](http://vibato.com/) [Home](https://www.vibato.com/) | [Contact Us](https://www.vibato.com/internal-control-company/) | [Blog](https://www.vibato.com/blog/) 1-888-4-VIBATO [![VIBATO](https://www.vibato.com/hs-fs/file-555701954-png/images/logo-vibato-v2.png?width=184&name=logo-vibato-v2.png "VIBATO")](https://www.vibato.com/) ![](https://www.vibato.com/hs-fs/hub/92953/file-550870437.png?width=219&height=25&name=file-550870437.png) ### *FASB Accounting Standards Codification Quick Reference Guide* #### *This guide is intended to be helpful but is not guaranteed to be accurate or current.  Please verify the accuracy of this data prior to use. You can find the published FAQ from FASB [here](https://www.vibato.com/Vibato-Codification-Quick-Reference-Guide/).* [COSO 2013 COMPLIANCELearn More](https://www.vibato.com/internal-control-services) [CONTROLS TESTING SERVICESLearn More](https://www.vibato.com/segregation-of-duties) [SEGREGATION OF DUTIES ANALYSISLearn More](https://www.vibato.com/segregation-of-duties) [RISK MANAGEMENTLearn More](https://www.vibato.com/financial-risk-assessment) [INTERNAL CONTROLSLearn More](https://www.vibato.com/internal-control-processes) ### [Try US](https://www.vibato.com/see-our-comprehensive-demo) ### [Compare US](https://www.vibato.com/compare-us) ### [Get a Quote](https://www.vibato.com/discover-the-only-value-based-industry-solution) # Codification Tools ![describe the image](https://www.vibato.com/hs-fs/file-16017565-png/images/icon-nixus-search.png)*Due to overwhelming demand, we have moved the codification information from our blog into this one location so it is easier to see it all in one place.  As stated in our blog, please verify the accuracy of this information prior to relying on it.* # Topics, Subtopics, and Sections The FASB Accounting Standards Codification (ASC or the "Codification") organizes nongovernmental U.S. GAAP using a topic-based model consisting of 90 individual Topics. Each Topic contains at least one Subtopic. Subtopics contain Sections, which include the actual accounting guidance. Sections are based on the nature of the content (e.g., scope, recognition, measurement, etc.) and are standardized throughout the Codification. # Paragraphs Each Section includes numbered Paragraphs. Paragraph numbers start with the Section number followed by the unique paragraph number. For example, in Section 55 the first paragraph is numbered 55-1. Paragraph numbers in the Codification will not change going forward. New paragraphs may result in the FASB using a letter extension in order to keep the numbering constant. For example, a new paragraph inserted between paragraphs 55-3 and 55-4 would be numbered 55-3A. # Citation Format ASC XXX-YY-ZZ-PP XXX = Topic YY = Subtopic ZZ = Section PP = Paragraph ASC 210 (Topic 210, "Balance Sheet") ASC 210-20 (Subtopic 20, "Offsetting," of Topic 210) ASC 210-20-60 (Section 60, "Relationships," of Subtopic 210-20) ASC 210-20-60-5 (Paragraph 60-5 of Section 210-20-60) Or another example: Leases - ASC 840 = Leases (Topic) ASC 840 - 10 = Overall (Subtopic) ASC 840 - 10 - 15 = Scope (Section) ASC 840 - 10 - 50 = Disclosure (Section) # New Authoritative Guidance New authoritative U.S. GAAP will be communicated via a new FASB document called an "Accounting Standards Update" (or "ASU" for short). As the FASB issues new guidance, both the current paragraphs and the new guidance will be featured in the Codification until the new guidance is effective for all entities. During this transition, the Codification will mark the new guidance as "Pending Text" and will link to the related transition guidance. When the new guidance is effective for all entities, the previous guidance will be removed and the new guidance will remain. **An ASC Topic List is available at the end of this page.** | **Derivatives** | **Accounting Standards **** ** | **FASB Codification**** ** | | --- | --- | --- | | **Definition**** ** | FAS 133, par. 6, 9 FSPEITF 00-19-2 | ASC 815-10-15 ASC 825-20 | | **Scope exceptions**** ** | FAS 133, par. 10 FAS 133, par. 11a EITF 07-5 EITF 00-19 DIG A6 DIG A10 DIG A12 DIG C12 | ASC 815-10-15 ASC 815-10-15-74 ASC 815-40-15 ASC 815-40 ASC 815-10-55 ASC 815-10-15 ASC 815-10-55-99 thru 110 ASC 815-10-15-39 | | **Embedded Derivatives**** ** | FAS 133, par. 12, 13, 61 DIG B16   DIG B38 DIG B39 EITF D-109 | ASC 815-15-25 ASC 815-15-25-42 thru 43, and 815-15-55-13 ASC 815-10-15-107 thru 109 ASC 815-15-25-37 thru 39, and 815-15-55-25 ASC 815-10-S99-3 | | **Hedging** | **Accounting Standard**** ** | **FASB Codification** | | **Eligibility/ Designation** | DIG G2 DIG G13 FAS 133, par. 20c, 28c FAS 133, par. 29 FAS 133, par. 32 FAS 133, par. 40a | ASC 815-20-55-111 Example 8 ASC 815-20-55-88 Example 4 ASC 815-20-25-94 ASC 815-20-25-15 ASC 815-30-40-1 thru 3 ASC 815-20-25-61 | | **Hedge effectiveness and ineffectiveness**** ** | FAS 133, par. 68 DIG G20 FAS 133, par. 120c FAS 138 FV Example DIG G7 Method 1 DIG G7 Method 2 DIG G7 Method 3 DIG H8 DIG E7 | ASC 815-20-25-102 thru 117 ASC 815-20-25-126, 55-209, and 35-33 ASC 815-25-55-53 Example 9 ASC 815-25-55-72 Example 11 ASC 815-30-35-16 ASC 815-30-35-25 ASC 815-30-35-31 ASC 815-35-35 ASC 815-20-35 | | **Other Broad Transactions** | **Accounting Standard**** ** | **FASB Codification**** ** | | **Transfers** | FAS 140/FAS 166***   FAS 156 | ASC 860, ***Not yet codified ASC 860-50-35 and 860-50-50-5 | | **Consolidations**** ** | FIN 46R/FAS 167***   ARB 51 FAS 160 EITF 96-16 EITF 04-5 EITF 85-12 | ASC 810, ***Not yet codified ASC 810-10 ASC 810-10-65-1 ASC 810-10-25-1 thru 14 ASC 810-20-25-1 thru 20, and 810-20-55-1 thru 16 ASC 810-10-25-15 | | **Leasing**** ** | FAS 13 FAS 98 EITF 97-10 EITF 01-8 EITF 00-13 | ASC 840 ASC 840-40 ASC 840-40-55 ASC 840-10-15/55 ASC 360-20-15/55 | | **Foreign Currency Matters** | FAS 52 EITF D-55 | ASC 830 ASC 830-10-45-12 and 830-10-55-2 | | **Loans** | Accounting Standards | FASB Codification | | **Classification** | FAS 65 SAB 109 (Topic 5: DD) | ASC 948-310 ASC 815-10-S99-1 | | Recognition | FAS 91 SOP 01-6 SOP 03-3 FAS 157 FAS 159 | ASC 310-20 ASC 310-10, 835-30 ASC 310-30 ASC 820 ASC 825-10-25 | | Impairment / Other Events | FAS 5 FAS 114 SAB 102 (Topic 6:L) FAS 15 EITF 01-07 | ASC 450 ASC 310-40 ASC 310-10-S99-4 ASC 310-40 ASC 310-20-35-11 | | **Securities/Other Investments** | Accounting Standard | **FASB Codification** | | **Classification** | FAS 115/FAS 124 FAS 155 APB 18 EITF 04-5 EITF 02-14 EITF 03-16 | ASC 320 ASC 815-15-25 ASC 323-10-35 ASC 810-25 and 55 ASC 323-10-55 ASC 323-30-15 and 35 | | **Recognition** | FAS 91 EITF 96-15 FAS 157 FAS 159 | ASC 310-20 ASC 320-10-35, 830-20-35 ASC 820 ASC 825-10-25 | | **Impairment / Other Events** | FSPFAS 115-1/124-1 FSPFAS 115-2/124-2 SOP 03-3 EITF 99-20 FAS 141R | ASC 320-10-35 ASC 320-10-65 ASC 310-30 ASC 325-40-15, 35, and 55 ASC 805 | | **Distinguishing Liabilities vs. Equity** | Accounting Standard | FASB Codification | | **Classification** | FAS 150 ASR 268 FAS 133 EITF D-98 FSP APB 14-1 | ASC 480 ASC 480-10-S99-3A ASC 815 ASC 480-10-S30 and S55 ASC 470-20 | | **Recognition** | APB 14 EITF 98-5 EITF 00-27 | ASC 470-20 ASC 470-20 ASC 470-20 | | **Liabilities** | **Accounting Standard** | **FASB Codification** | | **Classification** | FAS 5 FAS 6 FAS 78 FIN 45 FTB 79-3 ARB 43 EITF 86-30 | ASC 450 ASC 470-10 ASC 470-10 ASC 460 ASC 470-10-45-2 and 50-3 ASC 440-10, 450-20, 470-10, 505-20 ASC 470-10-45-1 and 55-3 thru 6 | | **Recognition** | FAS 84 APB 26 AIN-APB 26 APB 21 | ASC 470-20 ASC 470-50 ASC 470-20-40-4 and 470-50-15-3 and 40-5 ASC 835-30 | | **Impairment / Other Events** | FAS 15 EITF 02-04 EITF 96-19 EITF 06-6 EITF 98-14 | ASC 470-60 ASC 470-60-55 ASC 470-50-40/55 ASC 470-50-40-12, 40-15 thru 16 ASC 470-50-40, 45, and 55 | ** ** | **Standard ** | **FASB Codification Topic** | | --- | --- | | FAS 5 | ASC 450 Contingencies | | FAS 13 | ASC 840 Leases | | FAS 52 | ASC 830 Foreign Currency Matters | | FAS 57 | ASC 850 Related Party Disclosures | | FAS 87; 88, and 106 | ASC 715 Compensation-Retirement Benefits | | FAS 95 | ASC 230 Statement of Cash Flows | | FAS 109 / FIN 48 | ASC 740 Income Taxes | | **Standard ** | **FASB Codification Topic** | | FAS 115 | ASC 320 Investments-Debt and Equity Securities | | FAS 123(R) | ASC 718 Compensation-Stock Compensation | | FAS 128 | ASC 260 Earnings Per Share | | FAS 130 | ASC 220 Comprehensive Income | | FAS 131 | ASC 280 Segment Reporting | | FAS 133 | ASC 815 Derivatives and Hedging | | FAS 140 / FAS 166 | ASC 860 Transfers and Servicing | | **Standard ** | **FASB Codification Topic** | | FAS 141(R) | ASC 805 Business Combinations | | FAS 142 | ASC 350 Intangibles-Goodwill and Other | | FAS 143 | ASC 410 Asset Retirement and Environmental Obligations | | FAS 144 | ASC 360 Property, Plant, and Equipment | | FAS 146 | ASC 420 Exit or Disposal Cost Obligations | | FAS 150 | ASC 480 Distinguishing Liabilities from Equity | | FAS 157 | ASC 820 Fair Value Measurements and Disclosures | | **Standard ** | **FASB Codification Topic** | | FAS 165 | ASC 855 Subsequent Events | | FAS 168 | ASC 105 Generally Accepted Accounting Principles | | ARB 51 / FIN 46(R) / FAS 160 / FAS 167 | ASC 810 Consolidation | | APB 18 | ASC 323 Investments-Equity Method and Joint Ventures | | APB 28 | ASC 270 Interim Reporting | | APB 29 | ASC 845 Non Monetary Transfers | | FIN 45 | ASC 460 Guarantees | | **Standard ** | FASB Codification Topic | | FIN 45 Guarantor's Accounting and Disclosure Requirements for Guarantees, Including Indirect Guarantees of Indebtedness of Others-an interpretation of FASB Statements No. 5, 57, and 107 and rescission of FASB Interpretation No. 34 | ASC 460 *Guarantees* | | FIN 46(R) Consolidation of Variable Interest Entities (revised December 2003)-an interpretation of ARB No. 51 | ASC 810-10 Consolidation | | SFAS 5 Accounting for Contingencies | ASC 450 Contingencies | | SFAS 13 Accounting for Leases | 840 Leases | | SFAS 15 | 310 Receivables - 40 Troubled Debt Restructurings by Creditors | | SFAS 28 Accounting for Sales with Leasebacks | 840 Leases -40 Sale-Leaseback Transactions | | SFAS 34 Capitalization of Interest Cost | ASC 835-20 Interest - Capitalization of Interest | | SFAS 35 Accounting and Reporting by Defined Benefit Pension Plans | ASC 960 Plan Accounting - Defined Benefit Pension Plans | | SFAS 52 Foreign Currency Translation | 830 Foreign Currency Matters | | SFAS 65 Accounting for Certain Mortgage Banking Activities (as amended by SFAS 140) | 948 Financial Services - Mortgage Banking | | SFAS 66 Accounting for Sales of Real Estate | ASC 360-20 and ASC 976 Property, Plant, and Equipment - Real Estate Sales; and Real Estate - Retail Land | | SFAS 67 Accounting for Costs and Initial Rental Operations of Real Estate Projects | ASC 970 Real Estate - General | | SFAS 72 Accounting for Certain Acquisitions of Banking and Thrift Institutions | 805 Business Combinations | | SFAS 86 Accounting for the Costs of Computer Software to Be Sold, Leased, or Otherwise Marketed | 985 Software - 20 Costs of Software to Be Sold, Leased or Marketed | | SFAS 87 Employer's Accounting for Pensions | 715 Compensation - Retirement Benefits | | SFAS 91 Accounting for Nonrefundable Fees and Costs Associated with Originating or Acquiring Loans and Initial Direct Costs of Leases-an amendment of FASB Statements No. 13, 60, and 65 and a rescission of FASB Statement No. 17 | ASC 310-20 Receivables - Nonrefundable Fees and Other Costs | | SFAS 95 Statement of Cash Flows | ASC 230 Statement of Cash Flows | | SFAS 133 Accounting for Derivative Instruments and Hedging Activities | ASC 815 Derivatives and Hedging | | SFAS 140 Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities-a replacement of FASB Statement No. 125 | ASC 860 Transfers and Servicing | | SFAS 141R Business Combinations | ASC 805 Business Combinations | | SFAS 144 Accounting for the Impairment or Disposal of Long-Lived Assets | ASC 360-10 Property, Plant, and Equipment - "Impairment or Disposal of Long Lived Assets" subsections | | SFAS 157 Fair Value Measurements | ASC 820 Fair Value Measurements and Disclosures | | SFAS 160 Noncontrolling Interests in Consolidated Financial Statements-an amendment of ARB No. 51 | ASC 810-10-45 and 65 Consolidation - Other Presentation Matters; and Transition and Open Effective Date Information | # FAS 123(R) Information | Standard Type | Standard Number | Paragraph / Label | Sequence | Topic | Subtopic | Section | Paragraph | | --- | --- | --- | --- | --- | --- | --- | --- | | FAS | 123(R) | 1 | 76.1.1 | 718 | 10 | 10 | 10-2 | | FAS | 123(R) | 1 | 76.1.2 | 718 | 10 | 30 | 30-4 | | FAS | 123(R) | 1 | 76.2.1 | 505 | 50 | 10 | 10-1 | | FAS | 123(R) | 1 | 76.2.2 | 718 | 10 | 10 | 10-1 | | FAS | 123(R) | 1 | 76.2.2 | 505 | 50 | 5 | 10-1 | | FAS | 123(R) | 4 | 80.1 | 718 | 10 | 15 | 15-3 | | FAS | 123(R) | 4 | 80.1 | 718 | 10 | 15 | 15-7 | | FAS | 123(R) | 4 | 80.1 | 718 | 30 | 15 | 15-3 | | FAS | 123(R) | 4 | 80.1 | 505 | 50 | 15 | 15-2 | | FAS | 123(R) | 4 | 80.1 | 718 | 20 | 15 | 15-3 | | FAS | 123(R) | 4 | 80.2.1.1 | 505 | 50 | 15 | 15-2 | | FAS | 123(R) | 4 | 80.2.1.1 | 718 | 10 | 15 | 15-3 | | FAS | 123(R) | 4 | 80.2.1.2 | 718 | 10 | 15 | 15-3 | | FAS | 123(R) | 4 | 80.2.1.2 | 505 | 50 | 15 | 15-2 | | FAS | 123(R) | 4 | 80.2.2.1 | 505 | 50 | 15 | 15-2 | | Standard Type | Standard Number | Paragraph / Label | Sequence | Topic | Subtopic | Section | Paragraph | | --- | --- | --- | --- | --- | --- | --- | --- | | FAS | 123(R) | 4 | 80.2.2.1 | 718 | 10 | 15 | 15-3 | | FAS | 123(R) | 4 | 80.2.2.2 | 718 | 10 | 15 | 15-3 | | FAS | 123(R) | 4 | 80.2.2.2 | 505 | 50 | 15 | 15-2 | | FAS | 123(R) | 4 | 80.2.2.2.1 | 718 | 10 | 15 | 15-6 | | FAS | 123(R) | 4 | 82 | 718 | 10 | 15 | 15-3 | | FAS | 123(R) | 4 | 82 | 505 | 50 | 15 | 15-2 | | FAS | 123(R) | 5 | 83.1 | 718 | 10 | 25 | 25-2 | | FAS | 123(R) | 5 | 83.1 | 505 | 50 | 25 | 25-6 | | FAS | 123(R) | 5 | 83.2 | 718 | 10 | 25 | 25-2 | | FAS | 123(R) | 5 | 83.2 | 505 | 50 | 25 | 25-10 | | FAS | 123(R) | 5 | 84 | 718 | 10 | 25 | 25-2 | | FAS | 123(R) | 5 | 84 | 505 | 50 | 25 | 25-6 | | FAS | 123(R) | 5 | 85 | 718 | 10 | 25 | 25-2 | | FAS | 123(R) | 5 | 85 | 505 | 50 | 5 | 25-10 | | FAS | 123(R) | 6 | 86.1 | 505 | 50 | 30 | 30-4 | | FAS | 123(R) | 6 | 86.1 | 505 | 50 | 25 | 25-3 | | Standard Type | Standard Number | Paragraph / Label | Sequence | Topic | Subtopic | Section | Paragraph | | FAS | 123(R) | 6 | 86.1 | 718 | 10 | 25 | 25-3 | | FAS | 123(R) | 6 | 86.2.1 | 718 | 10 | 25 | 25-3 | | FAS | 123(R) | 6 | 86.2.2.1 | 505 | 50 | 30 | 30-4 | | FAS | 123(R) | 6 | 86.2.2.1 | 718 | 10 | 30 | 30-5 | | FAS | 123(R) | 6 | 86.2.2.2.1 | 718 | 10 | 30 | 30-5 | | FAS | 123(R) | 6 | 86.2.2.2.2 | 505 | 50 | 30 | 30-4 | | FAS | 123(R) | 6 | 86.2.2.2.2 | 718 | 10 | 25 | 25-4 | | FAS | 123(R) | 7 | 87.1 | 505 | 50 | 30 | 30-6 | | FAS | 123(R) | 7 | 87.2.1 | 505 | 50 | 30 | 30-6 | | FAS | 123(R) | 7 | 87.2.2 | 718 | 10 | 30 | 30-2 | | FAS | 123(R) | 7 | 88 | 505 | 50 | 30 | 30-5 | | FAS | 123(R) | 9 | 90 | 718 | 10 | 10 | 10-1 | | FAS | 123(R) | 10 | 91.1.1.1 | 718 | 10 | 30 | 30-3 | | FAS | 123(R) | 10 | 91.1.1.2 | 718 | 10 | 30 | 30-3 | | FAS | 123(R) | 10 | 91.1.2 | 718 | 30 | 35 | 35-1 | | FAS | 123(R) | 10 | 92 | Award | term |   |   | | Standard Type | Standard Number | Paragraph / Label | Sequence | Topic | Subtopic | Section | Paragraph | | --- | --- | --- | --- | --- | --- | --- | --- | | FAS | 123(R) | 11 | 93 | 718 | 10 | 15 | 15-4 | | FAS | 123(R) | 12 | 94 | 718 | 50 | 25 | 25-1 | | FAS | 123(R) | 12 | 95 | 718 | 50 | 25 | 25-1 | | FAS | 123(R) | 12 | 96 | 718 | 50 | 25 | 25-1 | | FAS | 123(R) | 12 | 97 | 718 | 50 | 25 | 25-1 | | FAS | 123(R) | 12 | 98 | 718 | 50 | 25 | 25-1 | | FAS | 123(R) | 12 | 99 | 718 | 50 | 25 | 25-1 | | FAS | 123(R) | 12 | 100 | 718 | 50 | 25 | 25-1 | | FAS | 123(R) | 12 | 101 | 718 | 50 | 25 | 25-1 | | FAS | 123(R) | 12 | 102 | 718 | 50 | 25 | 25-1 | | FAS | 123(R) | 12 | 103 | 718 | 50 | 25 | 25-1 | | FAS | 123(R) | 13 | 104 | 718 | 50 | 25 | 25-2 | | FAS | 123(R) | 14 | 105 | 718 | 50 | 25 | 25-3 | | FAS | 123(R) | 15 | 106 | 718 | 10 | 30 | 30-3 | | FAS | 123(R) | 16 | 107 | 718 | 10 | 30 | 30-6 | | FAS | 123(R) | 17 | 108 | 718 | 10 | 30 | 30-10 | | Standard Type | Standard Number | Paragraph / Label | Sequence | Topic | Subtopic | Section | Paragraph | | FAS | 123(R) | 18 | 109 | 718 | 10 | 30 | 30-11 | | FAS | 123(R) | 19 | 110.1.1.1 | 718 | 10 | 30 | 30-12 | | FAS | 123(R) | 19 | 110.1.1.2 | 718 | 10 | 30 | 30-14 | | FAS | 123(R) | 19 | 110.1.2 | 718 | 10 | 30 | 30-14 | | FAS | 123(R) | 19 | 110.2.1 | 718 | 10 | 30 | 30-14 | | FAS | 123(R) | 19 | 110.2.2 | 718 | 10 | 30 | 30-12 | | FAS | 123(R) | 19 | 111 | 718 | 10 | 30 | 30-14 | | FAS | 123(R) | 20 | 112 | 718 | 10 | 30 | 30-13 | | FAS | 123(R) | 21 | 113.1 | 718 | 10 | 30 | 30-17 | | FAS | 123(R) | 21 | 113.2 | 718 | 10 | 30 | 30-19 | | FAS | 123(R) | 21 | 114 | 718 | 10 | 30 | 30-18 | | FAS | 123(R) | 22 | 115.1 | 718 | 10 | 30 | 30-7 | | FAS | 123(R) | 22 | 115.2 | 718 | 10 | 30 | 30-9 | | FAS | 123(R) | 22 | 116 | 718 | 10 | 30 | 30-8 | | FAS | 123(R) | 23 | 117.1 | 718 | 10 | 30 | 30-20 | | FAS | 123(R) | 23 | 117.2 | 718 | 10 | 30 | 30-20 | | Standard Type | Standard Number | Paragraph / Label | Sequence | Topic | Subtopic | Section | Paragraph | | FAS | 123(R) | 23 | 118 | 718 | 10 | 30 | 30-20 | | FAS | 123(R) | 24 | 119 | 718 | 10 | 30 | 30-21 | | FAS | 123(R) | 25 | 120.1 | 718 | 10 | 30 | 30-22 | | FAS | 123(R) | 25 | 120.1 | 718 | 20 | 35 | 35-1 | | FAS | 123(R) | 25 | 120.2 | 718 | 20 | 35 | 35-1 | | FAS | 123(R) | 26 | 121 | 718 | 10 | 30 | 30-23 | | FAS | 123(R) | 27 | 122.1 | 718 | 10 | 30 | 30-24 | | FAS | 123(R) | 27 | 122.1 | 718 | 20 | 35 | 35-2 | | FAS | 123(R) | 27 | 122.2 | 718 | 20 | 35 | 35-2 | | FAS | 123(R) | 28 | 123 | 718 | 10 | 25 | 25-6 | | FAS | 123(R) | 29 | 124 | 718 | 10 | 25 | 25-7 | | FAS | 123(R) | 30 | 125.1 | 718 | 10 | 25 | 25-8 | | FAS | 123(R) | 30 | 125.2 | 718 | 10 | 25 | 25-8 | | FAS | 123(R) | 31 | 127.1 | 718 | 10 | 25 | 25-9 | | FAS | 123(R) | 31 | 127.2.1 | 718 | 10 | 25 | 25-9 | | FAS | 123(R) | 31 | 127.2.2.1 | 718 | 10 | 25 | 25-9 | | Standard Type | Standard Number | Paragraph / Label | Sequence | Topic | Subtopic | Section | Paragraph | | FAS | 123(R) | 31 | 127.2.2.2.1 | 718 | 10 | 25 | 25-9 | | FAS | 123(R) | 31 | 127.2.2.2.2.1 | 718 | 10 | 25 | 25-9 | | FAS | 123(R) | 31 | 127.2.2.2.2.2 | 718 | 10 | 25 | 25-10 | | FAS | 123(R) | 31 | 128 | 718 | 10 | 25 | 25-9 | | FAS | 123(R) | 31 | 129 | 718 | 10 | 25 | 25-9 | | FAS | 123(R) | 31 | 130 | 718 | 10 | 25 | 25-9 | | FAS | 123(R) | 32 | 132.1 | 718 | 10 | 25 | 25-11 | | FAS | 123(R) | 32 | 132.2.1 | 718 | 10 | 25 | 25-11 | | FAS | 123(R) | 32 | 132.2.2.1 | 718 | 10 | 25 | 25-11 | | FAS | 123(R) | 32 | 132.2.2.2 | 718 | 10 | 25 | 25-12 | | FAS | 123(R) | 33 | 133.1 | 718 | 10 | 25 | 25-13 | | FAS | 123(R) | 33 | 133.2 | 718 | 10 | 25 | 25-13 | | FAS | 123(R) | 33 | 134 | 718 | 10 | 25 | 25-14 | | FAS | 123(R) | 34 | 135.1 | 718 | 10 | 25 | 25-15 | | FAS | 123(R) | 34 | 135.2.1 | 718 | 10 | 25 | 25-15 | | FAS | 123(R) | 34 | 135.2.2 | 718 | 10 | 25 | 25-15 | | Standard Type | Standard Number | Paragraph / Label | Sequence | Topic | Subtopic | Section | Paragraph | | FAS | 123(R) | 34 | 136 | 718 | 10 | 25 | 25-15 | | FAS | 123(R) | 35 | 137 | 718 | 10 | 25 | 25-16 | | FAS | 123(R) | 35 | 138 | 718 | 10 | 25 | 25-17 | | FAS | 123(R) | 35 | 139 | 718 | 10 | 25 | 25-16 | | FAS | 123(R) | 35 | 140 | 718 | 10 | 25 | 25-16 | | FAS | 123(R) | 35 | 141 | 718 | 10 | 25 | 25-18 | | FAS | 123(R) | 35 | 142 | 718 | 10 | 25 | 25-19 | | FAS | 123(R) | 36 | 143.1 | 718 | 30 | 30 | 30-1 | | FAS | 123(R) | 37 | 144 | 718 | 30 | 35 | 35-3 | | FAS | 123(R) | 38 | 145.1 | 718 | 30 | 30 | 30-2 | | FAS | 123(R) | 38 | 145.2 | 718 | 30 | 35 | 35-4 | | FAS | 123(R) | 38 | 146 | 718 | 30 | 30 | 30-2 | | FAS | 123(R) | 39 | 147 | 718 | 10 | 35 | 35-2 | | FAS | 123(R) | 40 | 148.1 | 718 | 10 | 35 | 35-5 | | FAS | 123(R) | 40 | 148.2 | 718 | 10 | 35 | 35-5 | | FAS | 123(R) | 40 | 149 | 718 | 10 | 35 | 35-5 | | Standard Type | Standard Number | Paragraph / Label | Sequence | Topic | Subtopic | Section | Paragraph | | FAS | 123(R) | 41 | 150 | 718 | 10 | 35 | 35-6 | | FAS | 123(R) | 42 | 151.1 | 718 | 10 | 35 | 35-8 | | FAS | 123(R) | 42 | 151.2.1 | 718 | 10 | 35 | 35-8 | | FAS | 123(R) | 42 | 151.2.2.1 | 718 | 10 | 35 | 35-8 | | FAS | 123(R) | 42 | 151.2.2.2 | 718 | 10 | 35 | 35-8 | | FAS | 123(R) | 43 | 152.1 | 718 | 10 | 35 | 35-3 | | FAS | 123(R) | 43 | 152.2.1 | 718 | 10 | 35 | 35-3 | | FAS | 123(R) | 43 | 152.2.2 | 718 | 10 | 35 | 35-3 | | FAS | 123(R) | 44 | 153.1 | 718 | 10 | 25 | 25-20 | | FAS | 123(R) | 44 | 153.2.1 | 718 | 10 | 25 | 25-20 | | FAS | 123(R) | 44 | 153.2.2 | 718 | 10 | 25 | 25-20 | | FAS | 123(R) | 45 | 155 | 718 | 10 | 35 | 35-3 | | FAS | 123(R) | 46 | 156.1.1 | 718 | 10 | 30 | 30-25 | | FAS | 123(R) | 46 | 156.1.2 | 718 | 10 | 35 | 35-7 | | FAS | 123(R) | 46 | 156.2.1.1 | 718 | 10 | 30 | 30-26 | | FAS | 123(R) | 46 | 156.2.1.2.1 | 718 | 10 | 30 | 30-26 | | Standard Type | Standard Number | Paragraph / Label | Sequence | Topic | Subtopic | Section | Paragraph | | FAS | 123(R) | 46 | 156.2.1.2.2.1 | 718 | 10 | 30 | 30-26 | | FAS | 123(R) | 46 | 156.2.1.2.2.2 | 718 | 10 | 30 | 30-26 | | FAS | 123(R) | 46 | 156.2.2 | 718 | 10 | 35 | 35-7 | | FAS | 123(R) | 47 | 157 | 718 | 10 | 25 | 25-21 | | FAS | 123(R) | 48 | 158.1 | 718 | 10 | 30 | 30-27 | | FAS | 123(R) | 48 | 158.2 | 718 | 10 | 35 | 35-4 | | FAS | 123(R) | 49 | 159 | 718 | 10 | 30 | 30-15 | | FAS | 123(R) | 50 | 160 | 718 | 30 | 35 | 35-2 | | FAS | 123(R) | 51 | 161.1 | 718 | 20 | 35 | 35-3 | | FAS | 123(R) | 51 | 161.2 | 718 | 20 | 35 | 35-3 | | FAS | 123(R) | 51 | 162 | 718 | 30 | 35 | 35-5 | | FAS | 123(R) | 51 | 163.1 | 718 | 20 | 35 | 35-3 | | FAS | 123(R) | 51 | 163.2 | 718 | 20 | 35 | 35-3 | | FAS | 123(R) | 51 | 164 | 718 | 20 | 35 | 35-3 | | FAS | 123(R) | 51 | 165.1 | 718 | 20 | 35 | 35-3 | | FAS | 123(R) | 51 | 165.2.1 | 718 | 20 | 35 | 35-3 | | Standard Type | Standard Number | Paragraph / Label | Sequence | Topic | Subtopic | Section | Paragraph | | FAS | 123(R) | 51 | 165.2.2.1 | 718 | 20 | 35 | 35-3 | | FAS | 123(R) | 51 | 165.2.2.2 | 718 | 20 | 35 | 35-3 | | FAS | 123(R) | 51 | 166 | 718 | 20 | 35 | 35-3 | | FAS | 123(R) | 51 | 167 | 718 | 20 | 35 | 35-4 | | FAS | 123(R) | 52 | 168 | 718 | 20 | 35 | 35-5 | | FAS | 123(R) | 53 | 169 | 718 | 20 | 35 | 35-6 | | FAS | 123(R) | 53 | 169 | 505 | 60 | 60 | 60-1 | | FAS | 123(R) | 54 | 170 | 718 | 20 | 35 | 35-6 | | FAS | 123(R) | 55 | 171 | 718 | 20 | 35 | 35-7 | | FAS | 123(R) | 56 | 172.1 | 718 | 20 | 35 | 35-8 | | FAS | 123(R) | 56 | 172.2 | 718 | 20 | 35 | 35-8 | | FAS | 123(R) | 56 | 173 | 718 | 20 | 35 | 35-8 | | FAS | 123(R) | 57 | 174 | 718 | 20 | 35 | 35-9 | | FAS | 123(R) | 58 | 175 | 718 | 740 | 5 | 05-4 | | FAS | 123(R) | 59 | 176.1.1 | 718 | 740 | 25 | 25-2 | | FAS | 123(R) | 59 | 176.1.2.1 | 718 | 740 | 30 | 30-1 | | Standard Type | Standard Number | Paragraph / Label | Sequence | Topic | Subtopic | Section | Paragraph | | FAS | 123(R) | 59 | 176.1.2.2 | 718 | 740 | 25 | 25-3 | | FAS | 123(R) | 59 | 176.2 | 718 | 740 | 25 | 25-3 | | FAS | 123(R) | 59 | 177 | 718 | 740 | 25 | 25-2 | | FAS | 123(R) | 60 | 178 | 718 | 740 | 25 | 25-4 | | FAS | 123(R) | 61 | 179 | 718 | 740 | 30 | 30-2 | | FAS | 123(R) | 62 | 181.1 | 718 | 740 | 35 | 35-3 | | FAS | 123(R) | 62 | 181.1 | 718 | 740 | 45 | 45-2 | | FAS | 123(R) | 62 | 181.2 | 718 | 740 | 45 | 45-2 | | FAS | 123(R) | 62 | 182 | 718 | 740 | 35 | 35-3 | | FAS | 123(R) | 63 | 183.1 | 718 | 740 | 35 | 35-5 | | FAS | 123(R) | 63 | 183.2.1 | 718 | 740 | 45 | 45-4 | | FAS | 123(R) | 63 | 183.2.2 | 718 | 740 | 35 | 35-7 | | FAS | 123(R) | 64 | 184 | 718 | 10 | 50 | 50-1 | | FAS | 123(R) | 64 | 185 | 718 | 10 | 50 | 50-1 | | FAS | 123(R) | 64 | 186 | 718 | 10 | 50 | 50-1 | | FAS | 123(R) | 64 | 187 | 718 | 10 | 50 | 50-1 | | Standard Type | Standard Number | Paragraph / Label | Sequence | Topic | Subtopic | Section | Paragraph | | FAS | 123(R) | 64 | 188 | 718 | 10 | 50 | 50-1 | | FAS | 123(R) | 64 | 189 | 718 | 10 | 50 | 50-2 | | FAS | 123(R) | 65 | 190.1 | 505 | 50 | 50 | 50-1 | | FAS | 123(R) | 65 | 190.2 | 718 | 10 | 50 | 50-2 | | FAS | 123(R) | 66 | 191 | 718 | 10 | 45 | 45-1 | | FAS | 123(R) | 66 | 191 | 260 | 10 | 60 | 60-1A | | FAS | 123(R) | 67 | 192 | 718 | 10 | 45 | 45-2 | | FAS | 123(R) | A1 | 265 | 718 | 10 | 55 | 55-3 | | FAS | 123(R) | A2 | 266 | 718 | 10 | 55 | 55-4 | | FAS | 123(R) | A3 | 267.1 | 718 | 10 | 55 | 55-5 | | FAS | 123(R) | A3 | 267.2 | 718 | 10 | 55 | 55-5 | | FAS | 123(R) | A3 | 269 | 718 | 10 | 55 | 55-5 | | FAS | 123(R) | A4 | 270.1 | 718 | 10 | 55 | 55-6 | | FAS | 123(R) | A4 | 270.2 | 718 | 10 | 55 | 55-6 | | FAS | 123(R) | A4 | 271 | 718 | 10 | 55 | 55-7 | | FAS | 123(R) | A5 | 272.1 | 718 | 10 | 55 | 55-8 | | Standard Type | Standard Number | Paragraph / Label | Sequence | Topic | Subtopic | Section | Paragraph | | FAS | 123(R) | A5 | 272.2 | 718 | 10 | 55 | 55-8 | | FAS | 123(R) | A5 | 273 | 718 | 10 | 55 | 55-8 | | FAS | 123(R) | A6 | 274 | 718 | 10 | 55 | 55-9 | | FAS | 123(R) | A7 | 277.1 | 718 | 10 | 55 | 55-10 | | FAS | 123(R) | A7 | 277.2 | 718 | 10 | 55 | 55-10 | | FAS | 123(R) | A7 | 278 | 718 | 10 | 55 | 55-10 | | FAS | 123(R) | A8 | 279.1 | 718 | 10 | 55 | 55-11 | | FAS | 123(R) | A8 | 279.2.1 | 718 | 10 | 55 | 55-11 | | FAS | 123(R) | A8 | 279.2.2.1 | 718 | 10 | 55 | 55-11 | | FAS | 123(R) | A8 | 279.2.2.2.1 | 718 | 10 | 55 | 55-11 | | FAS | 123(R) | A8 | 279.2.2.2.2 | 718 | 10 | 55 | 55-11 | | FAS | 123(R) | A8 | 281 | 718 | 10 | 55 | 55-11 | | FAS | 123(R) | A9 | 282 | 718 | 10 | 55 | 55-12 | | FAS | 123(R) | A10 | 283 | 718 | 10 | 55 | 55-13 | | FAS | 123(R) | A11 | 284 | 718 | 10 | 55 | 55-14 | | FAS | 123(R) | A12 | 285 | 718 | 10 | 55 | 55-15 | | Standard Type | Standard Number | Paragraph / Label | Sequence | Topic | Subtopic | Section | Paragraph | | FAS | 123(R) | A13 | 286.1 | 718 | 10 | 55 | 55-16 | | FAS | 123(R) | A13 | 286.2 | 718 | 10 | 55 | 55-16 | | FAS | 123(R) | A13 | 287 | 718 | 10 | 55 | 55-16 | | FAS | 123(R) | A14 | 288.1 | 718 | 10 | 55 | 55-17 | | FAS | 123(R) | A14 | 288.2 | 718 | 10 | 55 | 55-17 | | FAS | 123(R) | A14 | 289 | 718 | 10 | 55 | 55-17 | | FAS | 123(R) | A15 | 290 | 718 | 10 | 55 | 55-18 | | FAS | 123(R) | A16 | 291 | 718 | 10 | 55 | 55-19 | | FAS | 123(R) | A16 | 292 | 718 | 10 | 55 | 55-19 | | FAS | 123(R) | A17 | 293 | 718 | 10 | 55 | 55-20 | | FAS | 123(R) | A18 | 294 | 718 | 10 | 55 | 55-21 | | FAS | 123(R) | A18 | 295 | 718 | 10 | 55 | 55-21 | | FAS | 123(R) | A18 | 296 | 718 | 10 | 55 | 55-21 | | FAS | 123(R) | A18 | 297 | 718 | 10 | 55 | 55-21 | | FAS | 123(R) | A18 | 298 | 718 | 10 | 55 | 55-21 | | FAS | 123(R) | A18 | 299 | 718 | 10 | 55 | 55-21 | | Standard Type | Standard Number | Paragraph / Label | Sequence | Topic | Subtopic | Section | Paragraph | | FAS | 123(R) | A18 | 300 | 718 | 10 | 55 | 55-21 | | FAS | 123(R) | A18 | 301 | 718 | 10 | 55 | 55-22 | | FAS | 123(R) | A18 | 302 | 718 | 10 | 55 | 55-22 | | FAS | 123(R) | A20 | 304 | 718 | 10 | 55 | 55-23 | | FAS | 123(R) | A21 | 305 | 718 | 10 | 55 | 55-24 | | FAS | 123(R) | A21 | 306 | 718 | 10 | 55 | 55-24 | | FAS | 123(R) | A22 | 307 | 718 | 10 | 55 | 55-25 | | FAS | 123(R) | A23 | 308 | 718 | 10 | 55 | 55-27 | | FAS | 123(R) | A25 | 310 | 718 | 10 | 55 | 55-28 | | FAS | 123(R) | A26 | 311 | 718 | 10 | 55 | 55-29 | | FAS | 123(R) | A27 | 312.1 | 718 | 10 | 55 | 55-30 | | FAS | 123(R) | A27 | 312.2 | 718 | 10 | 55 | 55-30 | | FAS | 123(R) | A27 | 313 | 718 | 10 | 55 | 55-30 | | FAS | 123(R) | A27 | 314 | 718 | 10 | 55 | 55-30 | | FAS | 123(R) | A28 | 315 | 718 | 10 | 55 | 55-31 | | FAS | 123(R) | A28 | 316 | 718 | 10 | 55 | 55-31 | | Standard Type | Standard Number | Paragraph / Label | Sequence | Topic | Subtopic | Section | Paragraph | | FAS | 123(R) | A28 | 317 | 718 | 10 | 55 | 55-31 | | FAS | 123(R) | A28 | 318 | 718 | 10 | 55 | 55-31 | | FAS | 123(R) | A28 | 319 | 718 | 10 | 55 | 55-31 | | FAS | 123(R) | A28 | 320 | 718 | 10 | 55 | 55-31 | | FAS | 123(R) | A28 | 321 | 718 | 10 | 55 | 55-31 | | FAS | 123(R) | A28 | 322 | 718 | 10 | 55 | 55-31 | | FAS | 123(R) | A29 | 323 | 718 | 10 | 55 | 55-32 | | FAS | 123(R) | A30 | 324.1 | 718 | 10 | 55 | 55-33 | | FAS | 123(R) | A30 | 324.2 | 718 | 10 | 55 | 55-34 | | FAS | 123(R) | A31 | 325.1 | 718 | 10 | 55 | 55-36 | | FAS | 123(R) | A31 | 325.2.2 | 718 | 10 | 55 | 55-36 | | FAS | 123(R) | A32 | 326 | 718 | 10 | 55 | 55-37 | | FAS | 123(R) | A32 | 327.1.1 | 718 | 10 | 55 | 55-37 | | FAS | 123(R) | A32 | 327.1.2 | 718 | 10 | 55 | 55-37 | | FAS | 123(R) | A32 | 327.2.1 | 718 | 10 | 55 | 55-37 | | FAS | 123(R) | A32 | 327.2.2.1 | 718 | 10 | 55 | 55-37 | | Standard Type | Standard Number | Paragraph / Label | Sequence | Topic | Subtopic | Section | Paragraph | | FAS | 123(R) | A32 | 327.2.2.2 | 718 | 10 | 55 | 55-37 | | FAS | 123(R) | A32 | 328 | 718 | 10 | 55 | 55-37 | | FAS | 123(R) | A32 | 329 | 718 | 10 | 55 | 55-37 | | FAS | 123(R) | A32 | 330 | 718 | 10 | 55 | 55-37 | | FAS | 123(R) | A32 | 331.1 | 718 | 10 | 55 | 55-37 | | FAS | 123(R) | A32 | 331.2 | 718 | 10 | 55 | 55-37 | | FAS | 123(R) | A32 | 332 | 718 | 10 | 55 | 55-37 | | FAS | 123(R) | A32 | 333 | 718 | 10 | 55 | 55-37 | | FAS | 123(R) | A32 | 334 | 718 | 10 | 55 | 55-37 | | FAS | 123(R) | A33 | 335 | 718 | 10 | 55 | 55-39 | | FAS | 123(R) | A34 | 336.1 | 718 | 10 | 55 | 55-40 | | FAS | 123(R) | A34 | 336.2.1 | 718 | 10 | 55 | 55-40 | | FAS | 123(R) | A34 | 336.2.2.1 | 718 | 10 | 55 | 55-40 | | FAS | 123(R) | A34 | 336.2.2.2 | 718 | 10 | 55 | 55-41 | | FAS | 123(R) | A35 | 337 | 718 | 10 | 55 | 55-42 | | FAS | 123(R) | A36 | 338 | 718 | 10 | 55 | 55-44 | | Standard Type | Standard Number | Paragraph / Label | Sequence | Topic | Subtopic | Section | Paragraph | | FAS | 123(R) | A37 | 339 | 718 | 10 | 55 | 55-45 | | FAS | 123(R) | A37 | 340 | 718 | 10 | 55 | 55-45 | | FAS | 123(R) | A38 | 341 | 718 | 10 | 55 | 55-48 | | FAS | 123(R) | A39 | 342 | 718 | 10 | 55 | 55-49 | | FAS | 123(R) | A40 | 343 | 718 | 10 | 55 | 55-50 | | FAS | 123(R) | A41 | 344 | 718 | 10 | 55 | 55-46 | | FAS | 123(R) | A42 | 345.1 | 718 | 10 | 55 | 55-47 | | FAS | 123(R) | A42 | 345.2 | 718 | 10 | 55 | 55-47 | | FAS | 123(R) | A42 | 346 | 718 | 10 | 55 | 55-47 | | FAS | 123(R) | A43 | 347 | 718 | 10 | 55 | 55-51 | | FAS | 123(R) | A43 | 348 | 718 | 10 | 55 | 55-51 | | FAS | 123(R) | A44 | 349 | 718 | 10 | 55 | 55-52 | | FAS | 123(R) | A44 | 350 | 718 | 10 | 55 | 55-52 | | FAS | 123(R) | A45 | 351 | 718 | 10 | 55 | 55-55 | | FAS | 123(R) | A46 | 352.1 | 718 | 10 | 55 | 55-56 | | FAS | 123(R) | A46 | 352.2 | 718 | 10 | 55 | 55-56 | | Standard Type | Standard Number | Paragraph / Label | Sequence | Topic | Subtopic | Section | Paragraph | | FAS | 123(R) | A46 | 353 | 718 | 10 | 55 | 55-56 | | FAS | 123(R) | A47 | 354.1.1 | 718 | 10 | 55 | 55-57 | | FAS | 123(R) | A47 | 354.1.2 | 718 | 10 | 55 | 55-57 | | FAS | 123(R) | A47 | 354.2.1 | 718 | 10 | 55 | 55-57 | | FAS | 123(R) | A47 | 354.2.2.1 | 718 | 10 | 55 | 55-57 | | FAS | 123(R) | A47 | 354.2.2.2 | 718 | 10 | 55 | 55-57 | | FAS | 123(R) | A48 | 355.1 | 718 | 10 | 55 | 55-58 | | FAS | 123(R) | A48 | 355.2 | 718 | 10 | 55 | 55-58 | | FAS | 123(R) | A48 | 356 | 718 | 10 | 55 | 55-58 | | FAS | 123(R) | A49 | 357.1 | 718 | 10 | 55 | 55-60 | | FAS | 123(R) | A49 | 357.2 | 718 | 10 | 55 | 55-60 | | FAS | 123(R) | A49 | 358 | 718 | 10 | 55 | 55-60 | | FAS | 123(R) | A50 | 359.1 | 718 | 10 | 55 | 55-61 | | FAS | 123(R) | A50 | 359.2 | 718 | 10 | 55 | 55-61 | | FAS | 123(R) | A50 | 360 | 718 | 10 | 55 | 55-61 | | FAS | 123(R) | A51 | 361.1 | 718 | 10 | 55 | 55-62 | | Standard Type | Standard Number | Paragraph / Label | Sequence | Topic | Subtopic | Section | Paragraph | | FAS | 123(R) | A51 | 361.2 | 718 | 10 | 55 | 55-63 | | FAS | 123(R) | A52 | 362 | 718 | 10 | 55 | 55-64 | | FAS | 123(R) | A53 | 363 | 718 | 10 | 55 | 55-65 | | FAS | 123(R) | A54 | 364 | 718 | 10 | 55 | 55-66 | | FAS | 123(R) | A54 | 365 | 718 | 10 | 55 | 55-66 | | FAS | 123(R) | A54 | 366 | 718 | 10 | 55 | 55-66 | | FAS | 123(R) | A55 | 369.1 | 718 | 10 | 55 | 55-67 | | FAS | 123(R) | A55 | 369.2 | 718 | 10 | 55 | 55-67 | | FAS | 123(R) | A55 | 370 | 718 | 10 | 55 | 55-67 | | FAS | 123(R) | A56 | 371 | 718 | 10 | 55 | 55-68 | | FAS | 123(R) | A57 | 372 | 718 | 10 | 55 | 55-87 | | FAS | 123(R) | A58 | 373 | 718 | 10 | 55 | 55-88 | | FAS | 123(R) | A59 | 374.1 | 718 | 10 | 55 | 55-69 | | FAS | 123(R) | A59 | 374.2 | 718 | 10 | 55 | 55-70 | | FAS | 123(R) | A60 | 375.1 | 718 | 10 | 55 | 55-71 | | FAS | 123(R) | A60 | 375.2.1 | 718 | 10 | 55 | 55-71 | | Standard Type | Standard Number | Paragraph / Label | Sequence | Topic | Subtopic | Section | Paragraph | | FAS | 123(R) | A60 | 375.2.2 | 718 | 10 | 55 | 55-71 | | FAS | 123(R) | A60 | 376 | 718 | 10 | 55 | 55-71 | | FAS | 123(R) | A60 | 377 | 718 | 10 | 55 | 55-71 | | FAS | 123(R) | A61 | 378.1 | 718 | 10 | 55 | 55-72 | | FAS | 123(R) | A61 | 378.2.1 | 718 | 10 | 55 | 55-72 | | FAS | 123(R) | A61 | 378.2.2.1 | 718 | 10 | 55 | 55-72 | | FAS | 123(R) | A61 | 378.2.2.2.1 | 718 | 10 | 55 | 55-72 | | FAS | 123(R) | A61 | 378.2.2.2.2 | 718 | 10 | 55 | 55-73 | | FAS | 123(R) | A62 | 379.1 | 718 | 10 | 55 | 55-74 | | FAS | 123(R) | A62 | 379.2 | 718 | 10 | 55 | 55-74 | | FAS | 123(R) | A63 | 381 | 718 | 10 | 55 | 55-75 | | FAS | 123(R) | A64 | 382 | 718 | 10 | 55 | 55-76 | | FAS | 123(R) | A65 | 383.1 | 718 | 10 | 55 | 55-77 | | FAS | 123(R) | A65 | 383.2.1 | 718 | 10 | 55 | 55-77 | | FAS | 123(R) | A65 | 383.2.2 | 718 | 10 | 55 | 55-77 | | FAS | 123(R) | A66 | 384.1 | 718 | 10 | 55 | 55-78 | | Standard Type | Standard Number | Paragraph / Label | Sequence | Topic | Subtopic | Section | Paragraph | | FAS | 123(R) | A66 | 384.2 | 718 | 10 | 55 | 55-79 | | FAS | 123(R) | A67 | 385.1 | 718 | 10 | 55 | 55-93 | | FAS | 123(R) | A67 | 385.2.1 | 718 | 10 | 55 | 55-93 | | FAS | 123(R) | A67 | 385.2.2 | 718 | 10 | 55 | 55-94 | | FAS | 123(R) | A68 | 386 | 718 | 10 | 55 | 55-95 | | FAS | 123(R) | A69 | 387 | 718 | 10 | 55 | 55-96 | | FAS | 123(R) | A69 | 388 | 718 | 10 | 55 | 55-96 | | FAS | 123(R) | A70 | 389 | 718 | 10 | 55 | 55-98 | | FAS | 123(R) | A71 | 390 | 718 | 10 | 55 | 55-99 | | FAS | 123(R) | A72 | 391.1 | 718 | 10 | 55 | 55-102 | | FAS | 123(R) | A72 | 391.2.1 | 718 | 10 | 55 | 55-102 | | FAS | 123(R) | A72 | 391.2.2.1 | 718 | 10 | 55 | 55-102 | | FAS | 123(R) | A72 | 391.2.2.2 | 718 | 10 | 55 | 55-103 | | FAS | 123(R) | A73 | 392.1 | 718 | 10 | 55 | 55-104 | | FAS | 123(R) | A73 | 392.2.1 | 718 | 10 | 55 | 55-104 | # The ASC Topic Listing **Format** ASC XXX-YY-ZZ-PP - XXX = Topic - YY = Subtopic - ZZ = Section - PP = Paragraph **100 General Principles ** 105 Generally Accepted Accounting Principles **200 Presentation** 205 Presentation of Financial Statements 210 Balance Sheet 215 Statement of Shareholder Equity 220 Comprehensive Income 225 Income Statement 230 Statement of Cash Flows 235 Notes to Financial Statements 250 Accounting Changes and Error Corrections 255 Changing Prices 260 Earnings Per Share 270 Interim Reporting 272 Limited Liability Entities 274 Personal Financial Statements 275 Risks and Uncertainties 280 Segment Reporting **300 Assets** 305 Cash and Cash Equivalents 310 Receivables 320 Investments-Debt and Equity Securities 323 Investments-Equity Method and Joint Ventures 325 Investments-Other 330 Inventory 340 Other Assets and Deferred Costs 350 Intangibles-Goodwill and Other 360 Property, Plant, and Equipment **400 Liabilities** 405 Liabilities 410 Asset Retirement and Environmental Obligations 420 Exit or Disposal Cost Obligations 430 Deferred Revenue 440 Commitments 450 Contingencies 460 Guarantees 470 Debt 480 Distinguishing Liabilities from Equity **500 Equity** 505 Equity **600 Revenue** 605 Revenue Recognition **700 Expenses** 705 Cost of Sales and Services 710 Compensation-General 712 Compensation-Nonretirement Postemployment Benefits 715 Compensation-Retirement Benefits 718 Compensation-Stock Compensation 720 Other Expenses 730 Research and Development 740 Income Taxes **800 Broad Transactions** 805 Business Combinations 808 Collaborative Arrangements 810 Consolidation 815 Derivatives and Hedging 820 Fair Value Measurements and Disclosures 825 Financial Instruments 830 Foreign Currency Matters 835 Interest 840 Leases 845 Nonmonetary Transactions 850 Related Party Disclosures 852 Reorganizations 855 Subsequent Events 860 Transfers and Servicing **900 Industry** 905 Agriculture 908 Airlines 910 Contractors-Construction 912 Contractors-Federal Government 915 Development Stage Entities 920 Entertainment-Broadcasters 922 Entertainment-Cable Television 924 Entertainment-Casinos 926 Entertainment-Films 928 Entertainment-Music 930 Extractive Activities-Mining 932 Extractive Activities-Oil and Gas 940 Financial Services-Broker and Dealers 942 Financial Services-Depository and Lending 944 Financial Services-Insurance 946 Financial Services-Investment Companies 948 Financial Services-Mortgage Banking 950 Financial Services-Title Plant 952 Franchisors 954 Health Care Entities 958 Not-for-Profit Entities 960 Plan Accounting-Defined Benefit Pension Plans 962 Plan Accounting-Defined Contribution Pension Plans 965 Plan Accounting-Health and Welfare Benefit Plans 970 Real Estate-General 972 Real Estate-Common Interest Realty Associations 974 Real Estate-Real Estate Investment Trusts 976 Real Estate-Retail Land 978 Real Estate-Time-Sharing Activities 980 Regulated Operations 985 Software 995 U.S. Steamship Entities #### ASC Section List 05 Overview and Background 10 Objectives 15 Scope and Scope Exceptions 20 Glossary 25 Recognition 30 Initial Measurement 35 Subsequent Measurement 40 Derecognition 45 Other Presentation Matters 50 Disclosure 55 Implementation Guidance and Illustrations 60 Relationships 65 Transition and Open Effective Date Information 70 Grandfathered Guidance 75 XBRL Definitions S99 SEC Materials ### Download 'Ten Things To Know About Internal Controls Over Financial Reporting' [![Internal Control Information](https://hubspot-no-cache-na2-prod.s3.amazonaws.com/cta/default/92953/bc98560b-ca9c-42d5-aa02-a670c5efa9f8.png)](https://hubspot-cta-redirect-na2-prod.s3.amazonaws.com/cta/redirect/92953/bc98560b-ca9c-42d5-aa02-a670c5efa9f8) ### Our Customer "Our previous experience with SOX had been a disappointment, with six consultants providing an onerous set of documentation that was designed for manufacturing and not mining," *said **J. Roland Vetter, chief financial officer of Golden Phoenix Minerals, Inc.** * "But our experience with Vibato could not have been better. They actually got our accounting staff to look forward to working on SOX-related activities again, and we are counting on them to support our SOX testing and expansion efforts as we grow." ### Most Popular Posts © 2016 Vibato, LLC. | [privacy policy](https://www.vibato.com/privacy)