Appendix F — Titles of Standards and Other Literature

ASC 210, Balance Sheet

ASC 230, Statement of Cash Flows

ASC 250, Accounting Changes and Error Corrections

ASC 270, Interim Reporting

ASC 310, Receivables

ASC 326, Financial Instruments — Credit Losses

ASC 330, Inventory

ASC 350, Intangibles — Goodwill and Other

ASC 360, Property, Plant, and Equipment

ASC 405, Liabilities

ASC 410, Asset Retirement and Environmental Obligations

ASC 420, Exit or Disposal Cost Obligations

ASC 450, Contingencies

ASC 460, Guarantees

ASC 470, Debt

ASC 606, Revenue From Contracts With Customers

ASC 610, Other Income

ASC 730, Research and Development

ASC 740, Income Taxes

ASC 805, Business Combinations

ASC 810, Consolidation

ASC 815, Derivatives and Hedging

ASC 830, Foreign Currency Matters

ASC 835, Interest

ASC 840, Leases

ASC 842, Leases

ASC 848, Reference Rate Reform

ASC 850, Related Party Disclosures

ASC 853, Service Concession Arrangements

ASC 860, Transfers and Servicing

ASC 905, Agriculture

ASC 930, Extractive Activities — Mining

ASC 932, Extractive Activities — Oil and Gas

ASC 942, Financial Services — Depository and Lending

ASU 2014-09, Revenue From Contracts With Customers (Topic 606)

ASU 2016-02, Leases (Topic 842)

ASU 2016-10, Revenue From Contracts With Customers (Topic 606): Identifying Performance Obligations and Licensing

ASU 2016-13, Financial Instruments — Credit Loses (Topic 326): Measurement of Credit Losses on Financial Instruments

ASU 2017-13, Revenue Recognition (Topic 605), Revenue From Contracts With Customers (Topic 606), Leases (Topic 840), and Leases (Topic 842): Amendments to SEC Paragraphs Pursuant to the Staff Announcement at the July 20, 2017 EITF Meeting and Rescission of Prior SEC Staff Announcements and Observer Comments (SEC Update)

ASU 2018-01, Leases (Topic 842): Land Easement Practical Expedient for Transition to Topic 842

ASU 2018-10, Codification Improvements to Topic 842, Leases

ASU 2018-11, Leases (Topic 842): Targeted Improvements

ASU 2018-19, Codification Improvements to Topic 326, Financial Instruments — Credit Losses

ASU 2018-20, Leases (Topic 842): Narrow-Scope Improvements for Lessors

ASU 2019-01, Leases (Topic 842): Codification Improvements

ASU 2019-10, Financial Instruments — Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842): Effective Dates

ASU 2020-05, Revenue From Contracts With Customers (Topic 606) and Leases (Topic 842): Effective Dates for Certain Entities

ASU 2021-05, Leases (Topic 842): Lessors — Certain Leases With Variable Lease Payments

ASU 2021-09, Leases (Topic 842): Discount Rate for Lessees That Are Not Public Business Entities

ASU 2023-01, Leases (Topic 842): Common Control Arrangements

No. 2013-270, Leases (Topic 842) — a revision of the 2010 proposed FASB Accounting Standards Update, Leases (Topic 840)

No. 2018-310, Leases (Topic 842): Codification Improvements for Lessors

No. 2020-700, Leases (Topic 842): Targeted Improvements

Topic 842 and Topic 840, “Accounting for Lease Concessions Related to the Effects of the COVID-19 Pandemic”

No. 33-8238, Management’s Report on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports

No. 33-10890, Management’s Discussion and Analysis, Selected Financial Data, and Supplementary Financial Information

Topic 1, “Registrant’s Financial Statements”

Topic 2, “Other Financial Statements Required”

Topic 3, “Pro Forma Financial Information”

Topic 4, “Independent Accountants' Involvement”

Topic 9, “Management's Discussion and Analysis of Financial Position and Results of Operations (MD&A)”

Topic 10, “Emerging Growth Companies”

Topic 11, “Reporting Issues Related to Adoption of New Accounting Standards”

Topic 13, “Effects of Subsequent Events on Financial Statements Required in Filings”

Topic 14, “Tender Offers”

Item 302(a), “Supplementary Financial Information; Selected Quarterly Financial Data”

Item 308(c), “Internal Control Over Financial Reporting; Changes in Internal Control Over Financial Reporting”

Item 512(a), “Undertakings; Rule 415 Offering”

Item 601(b), “Exhibits; Description of Exhibits”

Rule 1-02(w), “Definitions of Terms Used in Regulation S-X: Significant Subsidiary”

Rule 3-05, “Financial Statements of Businesses Acquired or to Be Acquired”

Rule 3-09, “Separate Financial Statements of Subsidiaries Not Consolidated and 50 Percent or Less Owned Persons”

Rule 3-14, “Special Instructions for Real Estate Operations to Be Acquired”

Rule 4-08(g), “Summarized Financial Information of Subsidiaries Not Consolidated and 50 Percent or Less Owned Persons”

Rule 5-02, “Commercial and Industrial Companies; Balance Sheets”

Rule 5-03, “Commercial and Industrial Companies; Income Statements”

Article 10, “Interim Financial Statements”

Article 11, “Pro Forma Financial Information”

No. 1.M (SAB 99), “Financial Statements; Assessing Materiality”

No. 11.M (SAB 74), “Miscellaneous Disclosure; Disclosure of the Impact That Recently Issued Accounting Standards Will Have on the Financial Statements of the Registrant When Adopted in a Future Period”

Issue No. 01-8, “Determining Whether an Arrangement Contains a Lease”

Issue No. 08-2, “Lessor Revenue Recognition for Maintenance Services”

No. 48, Accounting for Uncertainty in Income Taxes — an interpretation of FASB Statement No. 109

No. 5, Accounting for Contingencies

No. 13, Accounting for Leases

No. 95, Statement of Cash Flows

No. 88-1, Issues Relating to Accounting for Leases