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2 Table of Contents: “...-DEBT SECURITIES -- ASC 321 INVESTMENTS-EQUITY SECURITIES -- ASC 323 INVESTMENTS-EQUITY METHOD AND JOINT...”

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

4 Table of Contents: “...AU 332 Auditing Derivative Instruments,Hedging Activities, and Investments in Securities AU 333...”

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

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