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Application of the Topic 815 Normal Purchases and Normal Sales Scope Exception to Electricity ContractsConsideration Payable to a CustomerAccounting for Investments in Tax Credit Structures Using the Proportional Amortization Method (21-A)Accounting for Paid-in-Kind Dividends on Preferred StockInduced Conversions of Convertible Debt Instruments (23-A)Determining the Accounting Acquirer (24-A)Issuance of New Debt to Repay Old DebtApplication of Topic 715 to Market-Return Cash BalanceMortgage Servicing Rights — Recapture
Application of the Topic 815 Normal Purchases and Normal Sales Scope Exception to Electricity ContractsConsideration Payable to a CustomerAccounting for Investments in Tax Credit Structures Using the Proportional Amortization Method (21-A)Accounting for Paid-in-Kind Dividends on Preferred StockInduced Conversions of Convertible Debt Instruments (23-A)Determining the Accounting Acquirer (24-A)Issuance of New Debt to Repay Old DebtApplication of Topic 715 to Market-Return Cash BalanceMortgage Servicing Rights — Recapture