Pre-Codification Ref/Description Codification Topic Codification Subtopic

SFAS 5 Accounting for Contingencies 310 Receivables 10 Overall

450 Contingencies 20 Loss Contingencies
SFAS 13 Accounting for Leases 840 Leases
SFAS 15 Accounting for Debtors and Creditors 310 Receivables 40 Troubled Debt
for Troubled Debt Restructurings Restructurings by Creditors

SFAS 28 Accounting for Sales with 840 Leases 40 Sale-Leaseback

Leasebacks Transactions
SFAS 34 Capitalization of Interest Costs 835 Interest 20 Capitalization of Interest
SFAS 52 Foreign Currency Translation 830 Foreign Currency Matters
SFAS 65 Accounting for Certain Mortgage 948 Financial Services -
Banking Activities (as amended by Mortgage Banking
SFAS 140)
SFAS 66 Accounting for Sales of Real Estate 360 Property, Plant, and 20 Real Estate Sales
Equipment
SFAS 72 Accounting for Certain Acquisitions of 805 Business Combinations
Banking and Thrift Institutions
SFAS 86 Accounting for the Costs of Computer 985 Software 20 Costs of Software to Be
Software to Be Sold, Leased, or Sold, Leased or Marketed
Otherwise Marketed
SFAS 87 Employer's Accounting for Pensions 715 Compensation - Retirement
Benefits
SFAS 91 Accounting for Nonrefundable Fees 310 Receivables 20 Nonrefundable Fees and
and Costs Associated with Other Costs
Originating or Acquiring Loans and
Initial Direct Costs of Leases
SFAS 94 Consolidation of All Majority-owned 810 Consolidation 10 Overall
Subsidiaries
SFAS 106 Employer's Accounting for 715 Compensation - Retirement
Postretirement Benefits Other Than Benefits
Pensions
SFAS 109 Accounting for Income Taxes 740 Income Taxes
SFAS 114 Accounting by Creditors for 310 Receivables
Impairment of a Loan
SFAS 115 Accounting for Certain Investments in 320 Investments - Debt and
Debt and Equity Securities Equity Securities
 Pre-Codification Ref/Description Codification Topic Codification Subtopic
SFAS 125 Accounting for Transfers and 860 Transfers and Servicing
Servicing of Financial Assets and
Extinguishments of Liabilities
(superseded by SFAS 140)
SFAS 133 Accounting for Derivative Instruments 815 Derivatives and Hedging
and Hedging Activities (as amended
by SFAS 149)
SFAS 140 Accounting for Transfers and 860 Transfers and Servicing
Servicing of Financial Assets and
Extinguishments of Liabilities (as
amended by SFAS 166)
405 Liabilities 20 Extinguishments of
Liabilities
SFAS 141R Business Combinations 805 Business Combinations
SFAS 142 Goodwill and Other Intangible Assets 350 Intangibles - Goodwill and
Other
SFAS 144 Accounting for the Impairment of 360 Property, Plant, and
Long-Lived Assets Equipment
SFAS 149 Amendment of Statement 133 on 815 Derivatives and Hedging 10 Overall
Derivative Instruments and Hedging
Activities
SFAS 154 Accounting Changes and Error 250 Accounting Changes and
Corrections Error Corrections
SFAS 155 Accounting for Certain Hybrid 815 Derivatives and Hedging 15 Embedded Derivatives
Financial Instruments
SFAS 156 Accounting for Servicing of Financial 860 Transfers and Servicing 50 Servicing Assets and
Assets Liabilities
SFAS 157 Fair Value Measurements 820 Fair Value Measurements
and Disclosures
SFAS 159 Fair Value Option 825 Financial Instruments 10 Overall
SFAS 166 Accounting for Transfers of Financial 860 Transfers and Servicing 10 Overall
Assets
320 Investments - Debt and
Equity Securities
SFAS 167 Amendments of FASB Interpretation 810 Consolidation 10 Overall
No. 46(R)
 Pre-Codification Ref/Description Codification Topic Codification Subtopic
DIG Issue B40 Application of Paragraph 13(b) to 815 Derivatives and Hedging 15 Embedded Derivatives
Securitized Interests in Prepayable
Financial Assets
EITF 90-5 Exchanges of Ownership Interests 852 Reorganizations 10 Overall
between Entities under Common
Control
EITF 96-19 Debtor's Accounting for a 470 Debt 50 Modification and
Modification or Exchange of Debt Extinguishments
Instruments
EITF 99-20 Recognition of Interest Income and 325 Investments - Other 40 Beneficial Interests in
Impairment on Purchased and Securitized Financial
Retained Interests in Securitized Assets
Financial Assets
EITF 03-16 Accounting for Investments in Limited 323 Investments - Equity 30 Partnerships, Joint
Liability Companies Method and Joint Ventures Ventures and Limited
Liability Entities
EITF 06-4 Accounting for Deferred 715 Compensation - Retirement 60 Defined Benefit Plans -
Compensation and Postretirement Benefits Other Postretirement
Benefit Aspects of Endorsement Split-
Dollar Life Insurance Arrangements

EITF 06-5 Accounting for Purchases of Life 325 Investments - Other 30 Investments in Insurance
Insurance - Determining the Amount Contracts
That Could Be Realized in
Accordance with FASB TB 85-4
EITF 06-10 Accounting for Deferred 715 Compensation - Retirement 60 Defined Benefit Plans -
Compensation and Postretirement Benefits Other Postretirement
Benefit Aspects of Collateral
Assignment Split-Dollar Life
Insurance Arrangements
EITF Topic D-46 Accounting for Limited Partnership 323 Investments - Equity 30 Partnerships, Joint
Investments Method and Joint Ventures Ventures and Limited
Liability Entities
EITF Topic D-97 Push-Down Accounting 805 Business Combinations 50 Related Issues
TB 85-4 Accounting for Purchases of Life 325 Investments - Other 30 Investments in Insurance
Insurance Contracts
INT 14 Reasonable Estimation of the 450 Contingencies 20 Loss Contingencies
Amount of a Loss
 Pre-Codification Ref/Description Codification Topic Codification Subtopic
INT 39 Offsetting of Amounts Related to 210 Balance Sheet 20 Offsetting
Certain Conracts
INT 41 Offsetting of Amounts Related to 210 Balance Sheet 20 Offsetting
Certain Repurchases and Reverse
Repurchase Agreements
INT 48 Accounting for Uncertainty in Income 740 Income Taxes 10 Overall
Taxes
ARB 43 Chapter 1, Section B 505 Equity 30 Treasury Stock
APBO 12 Omnibus Opinion 1967 710 Compensation-General 10 Overall
APBO 16 Business Combinations 805 Business Combinations

APBO 17 Intangible Assets 350 Intangibles - Goodwill and

Other
APBO 20 Accounting Changes 250 Accounting Changes and
Error Corrections
APBO 21 Interest on Receivables and Payables 835 Interest 30 Imputation of Interest

APBO 25 Accounting for Stock Issued to 718 Compensation - Stock

Employees Compensation
APBO 30 Reporting the Results of Operations 225 Income Statement 20 Extraordinary and Unusual
Items
PB 4 Accounting for Foreign Debt/Equity 942 Financial Services - 310 Receivables
Swaps Depository and Lending
PB 6 Amortization of Discounts on Certain
Acquired Loans*
PB 11 Accounting for Preconfirmation 852 Reorganizations 10 Overall
Contingencies in Fresh-Start
Reporting
SOP 90-7 Financial Reporting by Entities in 852 Reorganizations 10 Overall
Reorganization Under the Bankrupcty
Code
SOP 92-3 Accounting for Foreclosed Assets
(superseded by SFAS 144)*
SOP 93-6 Employers' Accounting for Employee 718 Compensation - Stock 40 Employee Stock
Stock Ownership Plans Compensation Ownership Plans
 Pre-Codification Ref/Description Codification Topic Codification Subtopic
SOP 98-1 Accounting for the Costs of Computer 350 Intangibles - Goodwill and 40 Internal-Use Software
Software Developed or Obtained for Other
Internal Use
SOP 98-5 Reporting on the Costs of Start-Up 720 Other Expenses 15 Start-Up Costs
Activities
SOP 03-3 Accounting for Certain Loans or Debt 310 Receivables 30 Loans and Debt Securities
Securities Acquired in a Transfer Acquired with Deteriorated
Credit Quality

APBO Accounting Principles Board Opinion

ARB Accounting Research Bulletin
DIG Derivatives Implementation Group
EITF Emerging Issues Task Force
INT FASB Interpretation
PB AICPA Practice Bulletin
SFAS Statement of Financial Accounting Standards
SOP AICPA Statement of Position
TB FASB Technical Bulletin
* Pre-Codification Standard referenced in the Call Report instructions, but not codified in the Accounting Standards Codification.
 The FASB Accounting Standards Codification --- Topic Quick Guidance

100 General Principles 820 Fair Value Measurements and Disclosures

105 Generally Accepted Accounting Principles 825 Financial Instruments
830 Foreign Currency Matters
200 Presentation 835 Interest
205 Presentation of Financial Statements 840 Leases
210 Balance Sheet 845 Nonmonetary Transactions
215 Statement of Shareholder Equity 850 Related Party Disclosures
220 Comprehensive Income 852 Reorganizations
225 Income Statement 855 Subsequent Events
23 Statement of Cash Flows 860 Transfers and Servicing
235 Notes to Financial Statements
250 Accounting Changes and Error Corrections 900 Industry
255 Changing Prices 905 Agriculture
260 Earnings Per Share 908 Airlines
270 Interim Reporting 910 Contractors - Construction
272 Limited Liability Entities 912 Contractors - Federal Government
274 Personal Financial Statements 915 Development Stage Entities
275 Risks and Uncertainties 920 Entertainment - Broadcasters
280 Segment Reporting 922 Entertainment - Cable Television
924 Entertainment - Casinos
300 Assets 926 Entertainment - Films
305 Cash and Cash Equivalents 928 Entertainment - Music
310 Receivables 930 Extractive Activities - Mining
320 Investments - Debt and Equity Securities 932 Extractive Activities - Oil and Gas
323 Investments - Equity Method and Joint Ventures 940 Financial Services - Broker and Dealers
325 Investments - Other 942 Financial Services - Depository and Lending
330 Inventory 944 Financial Services - Insurance
340 Other Assets and Deferred Costs 946 Financial Services - Investment Companies
350 Intangibles - Goodwill and Other 948 Financial Services - Mortgage Banking
360 Property, Plant, and Equipment 950 Financial Services - Title Plant
952 Franchisors
400 Liabilities 954 Healthcare Entities
405 Liabilities 958 Not-for-Profit Entities
410 Asset Retirement and Environmental Obligations 960 Plan Accounting - Defined Benefit Pension Plans
420 Exit or Disposal Cost Obligations 952 Plan Accounting - Defined Contribution Pension Plans
430 Deferred Revenue 965 Plan Accounting - Health and Welfare Benefit Plans
440 Commitments 970 Real Estate - General
450 Contingencies 972 Real Estate - Common Interest Realty Associations
460 Guarantees 974 Real Estate - Real Estate Investment Trusts
470 Debt 976 Real Estate - Retail Land
480 Distinguishing Liabilities from Equity 978 Real Estate - Time-Sharing Activities
980 Regulated Operations
500 Equity 985 Software
505 Equity 995 U.S. Steamship Entities

600 Revenue ASC Section List

605 Revenue Recognition 5 Overview and Background

10 Objectives

700 Expenses 15 Scope and Exceptions

705 Cost of Sales and Services 20 Glossary

710 Compensation - General 25 Recognition

712 Compensation - Nonretirement Postretirement Benefits 30 Initial Measurement

715 Compensation - Retirement Benefits 35 Subsequent Measurement

718 Compensation - Stock Compensation 40 Derecognition

720 Other Expenses 45 Other Presentation Matters

730 Research and Development 50 Disclosure

740 Income Taxes 55 Implementation Guidance and Illustrations

60 Relationships

800 Broad Transactions 65 Transition and Open Effective Date Information

805 Business Combinations 70 Grandfathered Guidance

808 Collaborative Arrangements 75 XBRL Definitions

810 Consolidation S99 SEC Materials

815 Derivatives and Hedging