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.