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 -Paragraph 31



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 -Publisher SEC



 -Name Regulation S-X (SX)



 -Number 210



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 -Name Accounting Standards Codification



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 -Section S99



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 -Name Accounting Standards Codification



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 -Publisher SEC



 -Name Staff Accounting Bulletin (SAB)



 -Number Topic 4



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 -Publisher FASB



 -Name Accounting Standards Codification



 -Topic 210



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