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FASB Accounting Standards Codification Manual

32X Investments

326 Financial Instruments—Credit Losses

20 Measured at Amortized Cost

ASC 326-20-20 Glossary

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20 Measured at Amortized Cost

ASC 326-20-20 Glossary

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Amortized Cost Basis Class of Financing Receivable Credit Quality Indicator Debt Security Effective Interest Rate Fair Value Financial Asset Financing Receivable Freestanding Contract Lease Lease Term Lessee Lessor Line-of-Credit Arrangement Loan Loan Commitment Market Participants Not-for-Profit Entity Orderly Transaction Portfolio Segment Public Business Entity Purchased Financial Assets with Credit Deterioration Reinsurance Recoverable Related Parties Standby Letter of Credit Troubled Debt Restructuring Underlying Asset

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