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-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
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-Topic 260
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-Name Accounting Standards Codification
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-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
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-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1
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