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Statement No. 5 Accounting for Contingencies;

EITF01-9: Accounting for Consideration Given by a Vendor to a Customer

EITF 00-22: Accounting for "Points" and Certain Other Time-Based or Volume-Based Sales Incentive Offers, and Offers for Free Products or Services to Be Delivered in the Future 

Staff Accounting Bulletin No. 101

Staff Accounting Bulletin No. 101B.

Staff Accounting Bulletin No. 101A.

Staff Accounting Bulletin No. 104