This Roadmap provides Deloitte’s insights into and interpretations of the guidance in
FASB Accounting Standards Update (ASU) No. 2016-13 (codified as ASC 326),
Measurement of Credit Losses on Financial Instruments. The ASU adds to
U.S. GAAP an impairment model known as the current expected credit loss model, which
is based on expected losses rather than incurred losses.