36:
1355:
Designation of AICPA Guides and
Statement of Position on Accounting by Brokers and Dealers in Securities, by Employee Benefit Plans, and by Banks as Preferable for Purposes of Applying APB Opinion 20—an amendment FASB Statement No. 32 and APB Opinion No. 30 and a rescission of FASB Interpretation No.
1564:
Accounting for Leases: Sale-Leaseback
Transactions Involving Real Estate, Sales-Type Leases of Real Estate, Definition of the Lease Term, and Initial Direct Costs of Direct Financing Leases—an amendment of FASB Statements No. 13, 66, and 91 and a rescission of FASB Statement No. 26 and Technical
148:, which consist of Statements of Financial Accounting Standards ("SFAS" or simply "FAS"), Statements of Financial Accounting Concepts, Interpretations, Technical Bulletins, and Staff Positions, which together presented rules and guidelines for preparing, presenting, and reporting
167:(ASC). The codification is effective for interim and annual periods ending after September 15, 2009. All existing accounting standards documents are superseded by the ASC. All other accounting literature not included in the Codification is now deemed nonauthoritative.
2775:
FASB Interpretations extend or explain existing standards (primarily
Statements of Financial Accounting Standards), and are considered part of U.S. Generally accepted accounting principles. As of September 2006, 48 interpretations have been published.
974:
Designation of AICPA Guide and
Statement of Position (SOP) 81-1 on Contractor Accounting and SOP 81-2 concerning Hospital-Related Organizations as Preferable for Purposes of Applying APB Opinion 20—an amendment of FASB Statement No.
1465:
Accounting for
Nonrefundable Fees and Costs Associated with Originating or Acquiring Loans and Initial Direct Costs of Leases—an amendment of FASB Statements No. 13, 60, and 65 and a rescission of FASB Statement No.
1869:
Accounting and
Reporting by Mutual Life Insurance Enterprises and by Insurance Enterprises for Certain Long-Duration Participating Contracts—an amendment of FASB Statements 60, 97, and 113 and Interpretation No.
2800:
1196:
Accounting for
Certain Acquisitions of Banking or Thrift Institutions—an amendment of APB Opinion No. 17, an interpretation of APB Opinions 16 and 17, and an amendment of FASB Interpretation No. 9
2099:
Accounting for
Mortgage-Backed Securities Retained after the Securitization of Mortgage Loans Held for Sale by a Mortgage Banking Enterprise—an amendment of FASB Statement No. 65
1645:
Statement of Cash Flows-Net
Reporting of Certain Cash Receipts and Cash Payments and Classification of Cash Flows from Hedging Transactions—an amendment of FASB Statement No. 95
650:
Specialized
Accounting and Reporting Principles and Practices in AICPA Statements of Position and Guides on Accounting and Auditing Matters—an amendment of APB Opinion No. 20
179:, effective for periods ending after September 15, 2009. The below table lists the Statements of Financial Accounting Standards that were issued prior to the Codification.
1618:
Statement of Cash Flows-Exemption of Certain Enterprises and Classification of Cash Flows from Certain Securities Acquired for Resale—an amendment of FASB Statement No. 95
157:
2805:
1238:
Deferral of the Effective Date of Certain Accounting Requirements for Pension Plans of State and Local Governmental Units—an amendment of FASB Statement No. 35
1015:
Deferral of the Effective Date of Certain Accounting Requirements for Pension Plans of State and Local Governmental Units—an amendment of FASB Statement No. 35
57:
2138:
Accounting for Derivative Instruments and Hedging Activities—Deferral of the Effective Date of FASB Statement No. 133—an amendment of FASB Statement No. 133
1002:
Capitalization of Interest Cost in Financial Statements That Include Investments Accounted for by the Equity Method—an amendment of FASB Statement No. 34
1056:
Capitalization of Interest Cost in Situations Involving Certain Tax-Exempt Borrowings and Certain Gifts and Grants—an amendment of FASB Statement No. 34
541:
Reporting Segment Information in Financial Statements That Are Presented in Another Enterprise's Financial Report—an amendment of FASB Statement No. 14
1507:
Consolidation of All Majority-owned Subsidiaries—an amendment of ARB No. 51, with related amendments of APB Opinion No. 18 and ARB No. 43, Chapter 12
1550:
Accounting and Reporting by Insurance Enterprises for Certain Long-Duration Contracts and for Realized Gains and Losses from the Sale of Investments
2571:
The FASB Accounting Standards CodificationTM and the Hierarchy of Generally Accepted Accounting Principles—a replacement of FASB Statement No. 162
1658:
Disclosure of Information about Financial Instruments with Off-Balance-Sheet Risk and Financial Instruments with Concentrations of Credit Risk
1969:
Exemption from Certain Required Disclosures about Financial Instruments for Certain Nonpublic Entities—an amendment to FASB Statement No. 107
2437:
Employers’ Accounting for Defined Benefit Pension and Other Postretirement Plans—an amendment of FASB Statements No. 87, 88, 106, and 132(R)
143:
2590:
are a part of the FASB conceptual framework project. They set fundamental objectives and concepts that FASB will use in developing future
815:
Accounting for Intangible Assets of Motor Carriers—an amendment of Chapter 5 of ARB No. 43 and an interpretation of APB Opinions 17 and 30
108:
80:
176:
164:
127:
1578:
Deferral of the Effective Date of Recognition of Depreciation by Not-for-Profit Organizations—an amendment of FASB Statement No. 93
87:
761:
Financial Reporting and Changing Prices: Specialized Assets-Timberlands and Growing Timber—a supplement to FASB Statement No. 33
583:
Classification of Renewals or Extensions of Existing Sales-Type or Direct Financing Leases—an amendment of FASB Statement No. 13
515:
Changes in the Provisions of Lease Agreements Resulting from Refundings of Tax-Exempt Debt—an amendment of FASB Statement No. 13
775:
Financial Reporting and Changing Prices: Specialized Assets-Income-Producing Real Estate—a supplement to FASB Statement No. 33
455:
Financial Reporting for Segments of a Business Enterprise: Interim Financial Statements—an amendment of FASB Statement No. 14
94:
61:
2291:
Acquisitions of Certain Financial Institutions—an amendment of FASB Statements No. 72 and 144 and FASB Interpretation No. 9
2063:
Employers' Disclosures about Pensions and Other Postretirement Benefits—an amendment of FASB Statements No. 87, 88, and 106
2049:
Employers' Disclosures about Pensions and Other Postretirement Benefits—an amendment of FASB Statements No. 87, 88, and 106
1839:
Accounting by Creditors for Impairment of a Loan-Income Recognition and Disclosures—an amendment of FASB Statement No. 114
1703:
Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96—an amendment of FASB Statement No. 96
1631:
Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96—an amendment of FASB Statement No. 96
1591:
Accounting for Income Taxes-Deferral of the Effective Date of FASB Statement No. 96—an amendment of FASB Statement No. 96
1383:
Yield Test for Determining whether a Convertible Security is a Common Stock Equivalent—an amendment of APB Opinion No. 15
2770:
1452:
Regulated Enterprises-Accounting for Abandonments and Disallowances of Plant Costs—an amendment of FASB Statement No. 71
1296:
Elimination of Certain Disclosures for Business Combinations by Nonpublic Enterprises—an amendment of APB Opinion No. 16
747:
Financial Reporting and Changing Prices: Specialized Assets-Mining and Oil and Gas—a supplement to FASB Statement No. 33
76:
555:
Suspension of Certain Accounting Requirements for Oil and Gas Producing Companies—an amendment of FASB Statement No. 19
2237:
2125:
Transfers of Assets to a Not-for-Profit Organization or Charitable Trust That Raises or Holds Contributions for Others
1982:
Deferral of the Effective Date of Certain Provisions of FASB Statement No. 125—an amendment to FASB Statement No. 125
1424:
Employers' Accounting for Settlements and Curtailments of Defined Benefit Pension Plans and for Termination Benefits
2750:
2745:
2732:
2727:
2713:
2708:
2695:
2690:
2677:
2672:
2659:
2654:
2641:
2636:
2623:
2618:
2595:
2151:
Accounting for Certain Derivative Instruments and Certain Hedging Activities-an amendment of FASB Statement No. 133
2450:
The Fair Value Option for Financial Assets and Financial Liabilities—Including an amendment of FASB Statement No.
2451:
1794:
1341:
Financial Reporting and Changing Prices: Elimination of Certain Disclosures—an amendment of FASB Statement No. 33
370:
217:
46:
2265:
Rescission of FASB Statements No. 4, 44, and 64, Amendment of FASB Statement No. 13, and Technical Corrections
501:
and Segment Information by Nonpublic Enterprises—an amendment of APB Opinion No. 15 and FASB Statement No. 14
1520:
65:
50:
1168:
Financial Reporting and Changing Prices: Foreign Currency Translation—an amendment of FASB Statement No. 33
2594:(GAAP), however, they are not a part of the US GAAP. To date, 8 Concept Statements have been issued. See
960:
Determining whether a Convertible Security is a Common Stock Equivalent—an amendment of APB Opinion No. 15
101:
2304:
Accounting for Stock-Based Compensation—Transition and Disclosure—an amendment of FASB Statement No. 123
1730:
Reporting by Defined Benefit Pension Plans of Investment Contracts—an amendment of FASB Statement No. 35
305:
Accounting for the Translation of Foreign Currency Transactions and Foreign Currency Financial Statement
733:
Accounting for Preacquisition Contingencies of Purchased Enterprises—an amendment of APB Opinion No. 16
2479:
Disclosures about Derivative Instruments and Hedging Activities—an amendment of FASB Statement No. 133
1283:
Classification of Obligations That Are Callable by the Creditor—an amendment of ARB No. 43, Chapter 3A
2383:
Accounting Changes and Error Corrections—a replacement of APB Opinion No. 20 and FASB Statement No. 3
1155:
Disclosures about Oil and Gas Producing Activities—an amendment of FASB Statements 19, 25, 33, and 39
149:
2396:
Accounting for Certain Hybrid Financial Instruments—an amendment of FASB Statements No. 133 and 140
946:
Financial Reporting and Changing Prices: Investment Companies—an amendment of FASB Statement No. 33
2519:
Not-for-Profit Entities: Mergers and Acquisitions—Including an amendment of FASB Statement No. 142
2357:
Accounting for Real Estate Time-Sharing Transactions—an amendment of FASB Statements No. 66 and 67
1210:
Reporting a Change in Accounting for Railroad Track Structures—an amendment of APB Opinion No. 20
789:
Determining Materiality for Capitalization of Interest Cost—an amendment of FASB Statement No. 34
498:
412:
361:
2331:
Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity
1605:
Regulated Enterprises-Accounting for the Discontinuation of Application of FASB Statement No. 71
1883:
Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to Be Disposed Of
1756:
Employers' Accounting for Postemployment Benefits—an amendment of FASB Statements No. 5 and 43
1783:
Accounting by Creditors for Impairment of a Loan—an amendment of FASB Statements No. 5 and 15
569:
Profit Recognition on Sales-Type Leases of Real Estate—an amendment of FASB Statement No. 13
17:
2466:
Noncontrolling Interests in Consolidated Financial Statements—an amendment of ARB No. 51
2164:
Rescission of FASB Statement No. 53 and amendments to FASB Statements No. 63, 89, and 121
1852:
Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments
1480:
Regulated Enterprises-Accounting for Phase-in Plans—an amendment of FASB Statement No. 71
160:("GAAP") in the United States Of America, of which this list made up a substantial part.
720:
Balance Sheet Classification of Deferred Income Taxes—an amendment of APB Opinion No. 11
2180:
1952:
1397:
Accounting for the Costs of Computer Software to Be Sold, Leased, or Otherwise Marketed
1252:
1083:
248:
1769:
Accounting and Reporting for Reinsurance of Short-Duration and Long-Duration Contracts
1086:
of Debt Made to Satisfy Sinking-Fund Requirements—an amendment of FASB Statement No. 4
2794:
622:
Disclosure of Information about Major Customers—an amendment of FASB Statement No. 14
153:
2545:
Accounting for Transfers of Financial Assets—an amendment of FASB Statement No. 140
347:
Accounting for Contingencies: Transition Method—an amendment of FASB Statement No. 5
2409:
Accounting for Servicing of Financial Assets—an amendment of FASB Statement No. 140
636:
Accounting for Tax Benefits Related to U.K. Tax Legislation Concerning Stock Relief
441:
Accounting for Leases: Initial Direct Costs—an amendment of FASB Statement No. 13
35:
1897:
Accounting for Mortgage Servicing Rights—an amendment of FASB Statement No. 65
483:
Accounting for Forward Exchange Contracts—an amendment of FASB Statement No. 8
2714:
Elements of Financial Statements replacement of FASB Concepts Statement No. 3
27:
Rules and decrees announced by the US private sector's main accounting board
2696:
Recognition and Measurement in Financial Statements of Business Enterprises
2318:
Amendment of Statement 133 on Derivative Instruments and Hedging Activities
1370:
Induced Conversions of Convertible Debt—an amendment of APB Opinion No. 26
1128:
Accounting for Costs and Initial Rental Operations of Real Estate Projects
596:
Accounting for Sales with Leasebacks—an amendment of FASB Statement No. 13
2079:
2074:
932:
Financial Reporting by Producers and Distributors of Motion Picture Films
175:
Statements of Financial Accounting Standards have been superseded by the
2733:
Using Cash Flow Information and Present Value in Accounting Measurements
2591:
2419:
2088:
1938:
Accounting for Certain Investments Held by Not-for-Profit Organizations
1859:
1665:
1317:
381:
2175:
1675:
Employers' Accounting for Postretirement Benefits Other Than Pensions
469:
Financial Accounting and Reporting by Oil and Gas Producing Companies
2716:(incorporating an amendment of FASB Concepts Statements No. 2 and 3)
1327:
Disclosure of Postretirement Health Care and Life Insurance Benefits
609:
Determining Contingent Rentals—an amendment of FASB Statement No. 13
2370:
Exchanges of Non-monetary Assets—an amendment of APB Opinion No. 29
2036:
Disclosures about Segments of an Enterprise and Related Information
1269:
Reporting by Transferors for Transfers of Receivables with Recourse
706:
Disclosure of Pension Information—an amendment of APB Opinion No. 8
279:
Classification of Short-Term Obligations Expected to Be Refinanced
2278:
Accounting for Costs Associated with Exit or Disposal Activities
1799:
Accounting for Certain Investments in Debt and Equity Securities
389:
Amended by SFAS No. 17, 22, 23, 26, 27, 28, 29, 91, 98 and 145
2179:
Accounting for Transfers and Servicing of Financial Assets and
1951:
Accounting for Transfers and Servicing of Financial Assets and
333:
Extension of "Grandfather" Provisions for Business Combinations
2678:
Objectives of Financial Reporting by Nonbusiness Organizations
2252:
Accounting for the Impairment or Disposal of Long-Lived Assets
29:
2112:
Rescission of FASB Statement No. 75 and Technical Corrections
1743:
Rescission of FASB Statement No. 32 and Technical Corrections
1224:
Accounting for Special Termination Benefits Paid to Employees
843:
Financial Reporting and Changing Prices: Motion Picture Films
2786:
List of all FASB Pronouncements, including full text, status
2080:
Accounting for Derivative Instruments and Hedging Activities
1813:
Accounting for Contributions Received and Contributions Made
528:
Inception of the Lease—an amendment of FASB Statement No. 13
319:
Accounting for Income Taxes: Oil and Gas Producing Companies
233:
Reporting Accounting Changes in Interim Financial Statements
1493:
Recognition of Depreciation by Not-for-Profit Organizations
2785:
2624:
Objectives of Financial Reporting by Business Enterprises
2492:
The Hierarchy of Generally Accepted Accounting Principles
1182:
Accounting for the Effects of Certain Types of Regulation
692:
Accounting and Reporting by Defined Benefit Pension Plans
397:
Financial Reporting for Segments of a Business Enterprise
292:
Accounting and Reporting by Development Stage Enterprises
2758:
Additional chapters added August 2018 and December 2021
2660:
Elements of Financial Statements of Business Enterprises
2801:
United States Generally Accepted Accounting Principles
2506:
Accounting for Financial Guarantee Insurance Contracts
2183:
of Liabilities-a replacement of FASB Statement No. 125
202:
Disclosure of Foreign Currency Translation Information
2642:
Qualitative Characteristics of Accounting Information
2344:
Inventory Costs—an amendment of ARB No. 43, Chapter 4
1689:
Disclosures about Fair Value of Financial Instruments
1826:
Financial Statements of Not-for-Profit Organizations
893:
Financial Reporting in the Record and Music Industry
1100:Accounting for Certain Mortgage Banking Activities
2010:Disclosure of Information about Capital Structure
1029:Accounting and Reporting by Insurance Enterprises
906:Financial Reporting by Cable Television Companies
411:Accounting by Debtors and Creditors for Troubled
2087:Amended by SFAS No. 137, 138, 155, 161 and FSP
867:Revenue Recognition When Right of Return Exists
2592:U.S. generally accepted accounting principles
880:Accounting for Product Financing Arrangements
8:
2751:Conceptual Framework for Financial Reporting
171:Statements of Financial Accounting Standards
2588:Statements of Financial Accounting Concepts
2583:Statements of Financial Accounting Concepts
2558:Amendments to FASB Interpretation No. 46(R)
64:. Unsourced material may be challenged and
2598:at the FASB website for more information.
2210:Business Combinations (Acquisition Method)
1255:of Debt-an amendment of APB Opinion No. 26
163:The SFAS have been superseded by the FASB
128:Learn how and when to remove this message
2600:
181:
158:generally accepted accounting principles
2649:Superseded by Concept No. 8, Chapter 3
2631:Superseded by Concept No. 8, Chapter 1
2055:Revised and re-issued in December 2003
1917:Revised and re-issued in December 2004
1911:Accounting for Stock-Based Compensation
1438:Financial Reporting and Changing Prices
664:Financial Reporting and Changing Prices
1681:Amended by SFAS No. 132R and No. 158
1430:Amended by SFAS No. 132R and No. 158
1416:Amended by SFAS No. 132R and No. 158
1142:Research and Development Arrangements
1106:Amended by SFAS No. 91, 122, and 134
7:
2806:Financial Accounting Standards Board
2223:Goodwill and Other Intangible Assets
2189:Amended by SFAS No. 155 and No. 156
829:Accounting for Franchise Fee Revenue
271:Amended by SFAS No. 11, 112 and 114
144:Financial Accounting Standards Board
62:adding citations to reliable sources
1114:Accounting for Sales of Real Estate
1069:Financial Reporting by Broadcasters
857:Disclosure of Long-Term Obligations
802:Accounting for Compensated Absences
698:Amended by SFAS No. 59, 75 and 110
1410:Employers' Accounting for Pensions
684:Amended by SFAS No. 42, 58 and 62
25:
2002:Amended by SFAS 150 and SFAS 160
208:Superseded by FAS 8 & FAS 52
177:Accounting Standards Codification
165:Accounting Standards Codification
1528:Amended by SFAS No. 102 and 104
1310:Accounting for Futures Contracts
247:Reporting Gains and Losses from
34:
1120:Amended by SFAS No. 98 and 152
1035:Amended by SFAS No. 91 and 120
678:Capitalization of Interest Cost
497:Suspension of the Reporting of
2023:Reporting Comprehensive Income
1188:Amended by SFAS No. 90 and 92
475:Amended by SFAS No. 25 and 69
140:This article is an incomplete
1:
77:"List of FASB pronouncements"
2771:List of FASB Interpretations
2765:List of FASB Interpretations
2744:
2726:
2722:Superseded by Concept No. 8
2707:
2689:
2685:Superseded by Concept No. 8
2671:
2667:Superseded by Concept No. 6
2653:
2635:
2617:
2238:Asset Retirement Obligations
919:Foreign Currency Translation
265:Accounting for Contingencies
2498:Superseded by SFAS No. 168
1717:Accounting for Income Taxes
1536:Accounting for Income Taxes
18:List of FASB Pronouncements
2822:
2768:
1244:Rescinded by SFAS No. 135
1202:Rescinded by SFAS No. 147
1092:Rescinded by SFAS No. 145
1043:Accounting for Title Plant
938:Rescinded by SFAS No. 139
821:Rescinded by SFAS No. 145
656:Rescinded by SFAS No. 111
257:Rescinded by SFAS No. 145
2310:Superseded by FAS 123(R)
1961:Replaced by SFAS No. 140
989:Related Party Disclosures
575:Rescinded by SFAS No. 98
447:Rescinded by SFAS No. 91
239:Replaced by SFAS No. 154
2069:Amended by SFAS No. 158
1805:Amended by SFAS No. 159
1789:Amended by SFAS No. 118
1775:Amended by SFAS No. 120
1695:Amended by SFAS No. 126
1556:Amended by SFAS No. 120
1444:Amended by SFAS No. 139
1134:Amended by SFAS No. 152
1075:Amended by SFAS No. 139
835:Amended by SFAS No. 112
428:Prior Period Adjustments
420:Amended by SFAS No. 114
218:Research and Development
2424:Fair Value Measurements
1521:Statement of Cash Flows
1499:Amended by SFAS No. 99
1472:Amended by SFAS No. 98
561:Amended by SFAS No. 69
403:Supserseded by FAS 131
360:Accounting for Certain
2740:Amended December 2021
2703:Amended December 2021
1988:Superseded by FAS 140
1903:Superseded by FAS 125
1889:Superseded by FAS 144
1709:Superseded by FAS 109
1637:Superseded by FAS 108
1597:Superseded by FAS 103
1542:Superseded by FAS 109
1389:Superseded by FAS 128
1362:Superseded by FAS 111
1333:Superseded by FAS 106
1302:Superseded by FAS 141
1275:Superseded by FAS 125
1261:Superseded by FAS 125
1216:Superseded by FAS 154
981:Superseded by FAS 111
966:Superseded by FAS 111
739:Superseded by FAS 141
628:Superseded by FAS 131
547:Superseded by FAS 131
507:Superseded by FAS 131
461:Superseded by FAS 131
339:Superseded by FAS 141
2197:Business Combinations
1347:Superseded by FAS 89
1230:Superseded by FAS 88
1174:Superseded by FAS 89
1021:Superseded by FAS 75
952:Superseded by FAS 89
849:Superseded by FAS 89
781:Superseded by FAS 89
767:Superseded by FAS 89
753:Superseded by FAS 89
712:Superseded by FAS 87
670:Superseded by FAS 89
642:Superseded by FAS 96
489:Superseded by FAS 52
362:Marketable Securities
325:Superseded by FAS 19
311:Superseded by FAS 52
146:(FASB) pronouncements
150:financial statements
58:improve this article
1925:Share-Based Payment
413:Debt Restructurings
2596:Concept Statements
2091:-1 & FIN 45-4
1996:Earnings per Share
1565:Bulletin No. 79-11
499:Earnings per Share
369:Superseded by FAS
2762:
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2580:
2579:
2532:Subsequent Events
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130:
112:
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2181:Extinguishments
1953:Extinguishments
1084:Extinguishments
380:Accounting for
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2229:
2227:
2224:
2221:
2217:
2216:
2214:
2211:
2208:
2204:
2203:
2201:
2198:
2195:
2191:
2190:
2187:
2186:September 2000
2184:
2177:
2171:
2170:
2168:
2165:
2162:
2158:
2157:
2155:
2152:
2149:
2145:
2144:
2142:
2139:
2136:
2132:
2131:
2129:
2126:
2123:
2119:
2118:
2116:
2113:
2110:
2106:
2105:
2103:
2100:
2097:
2093:
2092:
2085:
2082:
2077:
2071:
2070:
2067:
2064:
2061:
2057:
2056:
2053:
2050:
2047:
2043:
2042:
2040:
2037:
2034:
2030:
2029:
2027:
2024:
2021:
2017:
2016:
2014:
2011:
2008:
2004:
2003:
2000:
1997:
1994:
1990:
1989:
1986:
1983:
1980:
1976:
1975:
1973:
1970:
1967:
1963:
1962:
1959:
1956:
1955:of Liabilities
1949:
1945:
1944:
1942:
1939:
1936:
1932:
1931:
1929:
1926:
1923:
1919:
1918:
1915:
1912:
1909:
1905:
1904:
1901:
1898:
1895:
1891:
1890:
1887:
1884:
1881:
1877:
1876:
1874:
1871:
1867:
1863:
1862:
1858:Superseded by
1856:
1853:
1850:
1846:
1845:
1843:
1840:
1837:
1833:
1832:
1830:
1827:
1824:
1820:
1819:
1817:
1814:
1811:
1807:
1806:
1803:
1800:
1797:
1791:
1790:
1787:
1784:
1781:
1777:
1776:
1773:
1770:
1767:
1763:
1762:
1760:
1757:
1754:
1750:
1749:
1747:
1744:
1741:
1737:
1736:
1734:
1731:
1728:
1724:
1723:
1721:
1718:
1715:
1711:
1710:
1707:
1704:
1701:
1697:
1696:
1693:
1690:
1687:
1683:
1682:
1679:
1676:
1673:
1669:
1668:
1664:Superseded by
1662:
1659:
1656:
1652:
1651:
1649:
1646:
1643:
1639:
1638:
1635:
1632:
1629:
1625:
1624:
1622:
1619:
1616:
1612:
1611:
1609:
1606:
1603:
1599:
1598:
1595:
1592:
1589:
1585:
1584:
1582:
1581:September 1988
1579:
1576:
1572:
1571:
1569:
1566:
1562:
1558:
1557:
1554:
1551:
1548:
1544:
1543:
1540:
1537:
1534:
1530:
1529:
1526:
1523:
1518:
1514:
1513:
1511:
1508:
1505:
1501:
1500:
1497:
1494:
1491:
1487:
1486:
1484:
1481:
1478:
1474:
1473:
1470:
1467:
1463:
1459:
1458:
1456:
1453:
1450:
1446:
1445:
1442:
1439:
1436:
1432:
1431:
1428:
1425:
1422:
1418:
1417:
1414:
1411:
1408:
1404:
1403:
1401:
1398:
1395:
1391:
1390:
1387:
1384:
1381:
1377:
1376:
1374:
1371:
1368:
1364:
1363:
1360:
1357:
1353:
1349:
1348:
1345:
1342:
1339:
1335:
1334:
1331:
1328:
1325:
1321:
1320:
1316:Superseded by
1314:
1311:
1308:
1304:
1303:
1300:
1297:
1294:
1290:
1289:
1287:
1284:
1281:
1277:
1276:
1273:
1270:
1267:
1263:
1262:
1259:
1256:
1253:Extinguishment
1250:
1246:
1245:
1242:
1239:
1236:
1232:
1231:
1228:
1225:
1222:
1218:
1217:
1214:
1211:
1208:
1204:
1203:
1200:
1197:
1194:
1190:
1189:
1186:
1183:
1180:
1176:
1175:
1172:
1169:
1166:
1162:
1161:
1159:
1156:
1153:
1149:
1148:
1146:
1143:
1140:
1136:
1135:
1132:
1129:
1126:
1122:
1121:
1118:
1115:
1112:
1108:
1107:
1104:
1103:September 1982
1101:
1098:
1094:
1093:
1090:
1089:September 1982
1087:
1081:
1077:
1076:
1073:
1070:
1067:
1063:
1062:
1060:
1057:
1054:
1050:
1049:
1047:
1044:
1041:
1037:
1036:
1033:
1030:
1027:
1023:
1022:
1019:
1016:
1013:
1009:
1008:
1006:
1003:
1000:
996:
995:
993:
990:
987:
983:
982:
979:
976:
972:
968:
967:
964:
961:
958:
954:
953:
950:
947:
944:
940:
939:
936:
933:
930:
926:
925:
923:
920:
917:
913:
912:
910:
907:
904:
900:
899:
897:
894:
891:
887:
886:
884:
881:
878:
874:
873:
871:
868:
865:
861:
860:
858:
855:
851:
850:
847:
844:
841:
837:
836:
833:
830:
827:
823:
822:
819:
816:
813:
809:
808:
806:
803:
800:
796:
795:
793:
790:
787:
783:
782:
779:
776:
773:
769:
768:
765:
762:
759:
755:
754:
751:
748:
745:
741:
740:
737:
736:September 1980
734:
731:
727:
726:
724:
721:
718:
714:
713:
710:
707:
704:
700:
699:
696:
693:
690:
686:
685:
682:
679:
676:
672:
671:
668:
667:September 1979
665:
662:
658:
657:
654:
653:September 1979
651:
648:
644:
643:
640:
639:September 1979
637:
634:
630:
629:
626:
623:
620:
616:
615:
613:
610:
607:
603:
602:
600:
597:
594:
590:
589:
587:
584:
581:
577:
576:
573:
570:
567:
563:
562:
559:
556:
553:
549:
548:
545:
542:
539:
535:
534:
532:
529:
526:
522:
521:
519:
516:
513:
509:
508:
505:
502:
495:
491:
490:
487:
484:
481:
477:
476:
473:
470:
467:
463:
462:
459:
456:
453:
449:
448:
445:
442:
439:
435:
434:
432:
429:
426:
422:
421:
418:
415:
409:
405:
404:
401:
398:
395:
391:
390:
387:
384:
378:
374:
373:
367:
364:
358:
354:
353:
351:
348:
345:
341:
340:
337:
334:
331:
327:
326:
323:
320:
317:
313:
312:
309:
306:
303:
299:
298:
296:
293:
290:
286:
285:
283:
280:
277:
273:
272:
269:
266:
263:
259:
258:
255:
252:
249:Extinguishment
245:
241:
240:
237:
234:
231:
227:
226:
224:
221:
214:
210:
209:
206:
203:
200:
196:
195:
192:
189:
186:
172:
169:
136:
135:
42:
40:
33:
26:
24:
14:
13:
10:
9:
6:
4:
3:
2:
2818:
2807:
2804:
2802:
2799:
2798:
2796:
2787:
2784:
2783:
2779:
2777:
2772:
2764:
2757:
2755:November 2010
2754:
2752:
2749:
2747:
2743:
2739:
2737:February 2000
2736:
2734:
2731:
2729:
2725:
2721:
2719:December 1985
2718:
2715:
2712:
2710:
2706:
2702:
2700:December 1984
2699:
2697:
2694:
2692:
2688:
2684:
2682:December 1980
2681:
2679:
2676:
2674:
2670:
2666:
2664:December 1980
2663:
2661:
2658:
2656:
2652:
2648:
2645:
2643:
2640:
2638:
2634:
2630:
2628:November 1978
2627:
2625:
2622:
2620:
2616:
2612:
2609:
2606:
2603:
2602:
2599:
2597:
2593:
2589:
2582:
2576:
2573:
2570:
2567:
2566:
2563:
2560:
2557:
2554:
2553:
2550:
2547:
2544:
2541:
2540:
2537:
2534:
2531:
2528:
2527:
2524:
2521:
2518:
2515:
2514:
2511:
2508:
2505:
2502:
2501:
2497:
2494:
2491:
2488:
2487:
2484:
2481:
2478:
2475:
2474:
2471:
2469:December 2007
2468:
2465:
2462:
2461:
2458:
2456:February 2007
2455:
2453:
2449:
2446:
2445:
2442:
2439:
2436:
2433:
2432:
2429:
2426:
2423:
2421:
2418:
2417:
2414:
2411:
2408:
2405:
2404:
2401:
2399:February 2006
2398:
2395:
2392:
2391:
2388:
2385:
2382:
2379:
2378:
2375:
2373:December 2004
2372:
2369:
2366:
2365:
2362:
2360:December 2004
2359:
2356:
2353:
2352:
2349:
2347:November 2004
2346:
2343:
2340:
2339:
2336:
2333:
2330:
2327:
2326:
2323:
2320:
2317:
2314:
2313:
2309:
2307:December 2002
2306:
2303:
2300:
2299:
2296:
2293:
2290:
2287:
2286:
2283:
2280:
2277:
2274:
2273:
2270:
2267:
2264:
2261:
2260:
2257:
2254:
2251:
2248:
2247:
2244:
2241:
2239:
2235:
2232:
2231:
2228:
2225:
2222:
2219:
2218:
2215:
2213:December 2007
2212:
2209:
2206:
2205:
2202:
2199:
2196:
2193:
2192:
2188:
2185:
2182:
2178:
2176:
2173:
2172:
2169:
2166:
2163:
2160:
2159:
2156:
2153:
2150:
2147:
2146:
2143:
2140:
2137:
2134:
2133:
2130:
2127:
2124:
2121:
2120:
2117:
2115:February 1999
2114:
2111:
2108:
2107:
2104:
2101:
2098:
2095:
2094:
2090:
2086:
2083:
2081:
2078:
2076:
2073:
2072:
2068:
2066:December 2003
2065:
2062:
2059:
2058:
2054:
2052:February 1998
2051:
2048:
2045:
2044:
2041:
2038:
2035:
2032:
2031:
2028:
2025:
2022:
2019:
2018:
2015:
2013:February 1997
2012:
2009:
2006:
2005:
2001:
1999:February 1997
1998:
1995:
1992:
1991:
1987:
1985:December 1996
1984:
1981:
1978:
1977:
1974:
1972:December 1996
1971:
1968:
1965:
1964:
1960:
1957:
1954:
1950:
1947:
1946:
1943:
1941:November 1995
1940:
1937:
1934:
1933:
1930:
1928:December 2004
1927:
1924:
1921:
1920:
1916:
1913:
1910:
1907:
1906:
1902:
1899:
1896:
1893:
1892:
1888:
1885:
1882:
1879:
1878:
1875:
1872:
1868:
1865:
1864:
1861:
1857:
1854:
1851:
1848:
1847:
1844:
1841:
1838:
1835:
1834:
1831:
1828:
1825:
1822:
1821:
1818:
1815:
1812:
1809:
1808:
1804:
1801:
1798:
1796:
1793:
1792:
1788:
1785:
1782:
1779:
1778:
1774:
1772:December 1992
1771:
1768:
1765:
1764:
1761:
1759:November 1992
1758:
1755:
1752:
1751:
1748:
1746:November 1992
1745:
1742:
1739:
1738:
1735:
1732:
1729:
1726:
1725:
1722:
1720:February 1992
1719:
1716:
1713:
1712:
1708:
1706:December 1991
1705:
1702:
1699:
1698:
1694:
1692:December 1991
1691:
1688:
1685:
1684:
1680:
1678:December 1990
1677:
1674:
1671:
1670:
1667:
1663:
1660:
1657:
1654:
1653:
1650:
1648:December 1989
1647:
1644:
1641:
1640:
1636:
1634:December 1989
1633:
1630:
1627:
1626:
1623:
1621:February 1989
1620:
1617:
1614:
1613:
1610:
1608:December 1988
1607:
1604:
1601:
1600:
1596:
1594:December 1988
1593:
1590:
1587:
1586:
1583:
1580:
1577:
1574:
1573:
1570:
1567:
1563:
1560:
1559:
1555:
1553:December 1987
1552:
1549:
1546:
1545:
1541:
1539:December 1987
1538:
1535:
1532:
1531:
1527:
1525:November 1987
1524:
1522:
1519:
1516:
1515:
1512:
1509:
1506:
1503:
1502:
1498:
1495:
1492:
1489:
1488:
1485:
1482:
1479:
1476:
1475:
1471:
1469:December 1986
1468:
1464:
1461:
1460:
1457:
1455:December 1986
1454:
1451:
1448:
1447:
1443:
1441:December 1986
1440:
1437:
1434:
1433:
1429:
1427:December 1985
1426:
1423:
1420:
1419:
1415:
1413:December 1985
1412:
1409:
1406:
1405:
1402:
1399:
1396:
1393:
1392:
1388:
1385:
1382:
1379:
1378:
1375:
1372:
1369:
1366:
1365:
1361:
1358:
1354:
1351:
1350:
1346:
1344:November 1984
1343:
1340:
1337:
1336:
1332:
1330:November 1984
1329:
1326:
1323:
1322:
1319:
1315:
1312:
1309:
1306:
1305:
1301:
1299:February 1984
1298:
1295:
1292:
1291:
1288:
1286:December 1983
1285:
1282:
1279:
1278:
1274:
1272:December 1983
1271:
1268:
1265:
1264:
1260:
1258:November 1983
1257:
1254:
1251:
1248:
1247:
1243:
1241:November 1983
1240:
1237:
1234:
1233:
1229:
1226:
1223:
1220:
1219:
1215:
1212:
1209:
1206:
1205:
1201:
1199:February 1983
1198:
1195:
1192:
1191:
1187:
1185:December 1982
1184:
1181:
1178:
1177:
1173:
1171:December 1982
1170:
1167:
1164:
1163:
1160:
1158:November 1982
1157:
1154:
1151:
1150:
1147:
1144:
1141:
1138:
1137:
1133:
1130:
1127:
1124:
1123:
1119:
1116:
1113:
1110:
1109:
1105:
1102:
1099:
1096:
1095:
1091:
1088:
1085:
1082:
1079:
1078:
1074:
1071:
1068:
1065:
1064:
1061:
1058:
1055:
1052:
1051:
1048:
1045:
1042:
1039:
1038:
1034:
1031:
1028:
1025:
1024:
1020:
1017:
1014:
1011:
1010:
1007:
1004:
1001:
998:
997:
994:
991:
988:
985:
984:
980:
978:February 1982
977:
973:
970:
969:
965:
963:February 1982
962:
959:
956:
955:
951:
948:
945:
942:
941:
937:
935:December 1981
934:
931:
928:
927:
924:
922:December 1981
921:
918:
915:
914:
911:
909:November 1981
908:
905:
902:
901:
898:
896:November 1981
895:
892:
889:
888:
885:
882:
879:
876:
875:
872:
869:
866:
863:
862:
859:
856:
853:
852:
848:
845:
842:
839:
838:
834:
831:
828:
825:
824:
820:
818:December 1980
817:
814:
811:
810:
807:
805:November 1980
804:
801:
798:
797:
794:
792:November 1980
791:
788:
785:
784:
780:
778:November 1980
777:
774:
771:
770:
766:
764:November 1980
763:
760:
757:
756:
752:
749:
746:
743:
742:
738:
735:
732:
729:
728:
725:
722:
719:
716:
715:
711:
708:
705:
702:
701:
697:
694:
691:
688:
687:
683:
680:
677:
674:
673:
669:
666:
663:
660:
659:
655:
652:
649:
646:
645:
641:
638:
635:
632:
631:
627:
624:
621:
618:
617:
614:
611:
608:
605:
604:
601:
598:
595:
592:
591:
588:
585:
582:
579:
578:
574:
571:
568:
565:
564:
560:
558:February 1979
557:
554:
551:
550:
546:
544:December 1978
543:
540:
537:
536:
533:
530:
527:
524:
523:
520:
517:
514:
511:
510:
506:
503:
500:
496:
493:
492:
488:
486:December 1977
485:
482:
479:
478:
474:
472:December 1977
471:
468:
465:
464:
460:
458:November 1977
457:
454:
451:
450:
446:
444:November 1977
443:
440:
437:
436:
433:
430:
427:
424:
423:
419:
416:
414:
410:
407:
406:
402:
400:December 1976
399:
396:
393:
392:
388:
386:November 1976
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43:This article
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2774:
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2586:
2294:October 2002
2102:October 1998
1914:October 1995
1873:January 1995
1855:October 1994
1842:October 1994
1510:October 1987
1145:October 1982
1131:October 1982
1117:October 1982
949:January 1982
750:October 1980
681:October 1979
336:October 1975
322:October 1975
308:October 1975
223:October 1974
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56:Please help
44:
2255:August 2001
1733:August 1992
1496:August 1987
1483:August 1987
1400:August 1985
1313:August 1984
1227:August 1983
1213:August 1983
625:August 1979
531:August 1978
152:within the
2795:Categories
2610:Issue Date
2482:March 2008
2412:March 2006
2321:April 2003
2268:April 2002
1886:March 1995
1661:March 1990
1386:March 1985
1373:March 1985
1359:March 1985
1018:April 1982
1005:April 1982
992:March 1982
846:March 1981
832:March 1981
695:March 1980
572:April 1979
504:April 1978
268:March 1975
254:March 1975
236:March 1975
194:Changes..
191:Issue Date
118:April 2017
88:newspapers
2574:June 2009
2561:June 2009
2548:June 2009
2281:June 2002
2242:June 2001
2226:June 2001
2200:June 2001
2167:June 2000
2154:June 2000
2141:June 1999
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1958:June 1996
1829:June 1993
1816:June 1993
1072:June 1982
1059:June 1982
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1032:June 1982
883:June 1981
870:June 1981
723:July 1980
612:June 1979
518:June 1978
431:June 1977
417:June 1977
295:June 1975
45:does not
2646:May 1980
2613:Changes
2535:May 2009
2522:May 2009
2509:May 2008
2495:May 2008
2386:May 2005
2334:May 2003
1900:May 1995
1802:May 1993
1786:May 1993
1568:May 1988
709:May 1980
599:May 1979
586:May 1979
282:May 1975
142:list of
2089:FAS 133
1860:FAS 133
1666:FAS 133
1318:FAS 133
251:of Debt
102:scholar
66:removed
51:sources
382:Leases
104:
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75:
2607:Title
220:Costs
188:Title
109:JSTOR
95:books
2207:141R
2060:132R
1922:123R
81:news
49:any
47:cite
2604:No.
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185:No.
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