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The guidance in ASC 250 is applicable to private reporting entities. Although the SEC guidance is only required to be applied by reporting entities whose financial statements are filed with the SEC, private companies are encouraged to consider the SEC guidance as well.

PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.

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