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The SEC staff has indicated no preference as to the order in which data is presented in the financial statements (e.g., whether the most current fiscal period should be displayed as the first or last column in the income statement). However, it has stated that data presented in tabular form should read consistently from left to right in the same chronological order throughout the filing. Numerical data included in the footnotes should also follow the same ordering pattern (see SAB Topic 11.E).

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