1 Table of Contents: “...Letters for underwriters and certain other requesting parties -- Filings with the U.S. Securities...”

2 Table of Contents: “... equivalents -- ASC 310 receivables -- ASC 320 investments-debt and equity securities -- ASC 323 investments...”

3 Table of Contents: “...: ASC 320 Investments-Debt and Equity Securities -- Perspective and Issues -- Definitions of Terms...”

4 Table of Contents: “... Maturity Securities -- Example 8.7: Change in Accounting Estimate-Change in Depreciable Life of Equipment...”