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Most entities are required to be evaluated under the provisions of ASC 810-10 to determine whether they have the attributes of a VIE. ASC 810-10 exempts certain legal entities from consolidation under the VIE model, but these exceptions are relatively few.
In addition, specified legal entities (e.g., not-for-profit entities and certain businesses) are excluded only from the VIE consolidation evaluation. These entities would still need to be evaluated for potential consolidation under the voting interest consolidation model discussed in CG 3.

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