# ASC 225-932-05: Income Statement — Extractive Activities—Oil and Gas — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

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## ASC 225-932-05: 05 Overview and Background

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##### [225-932-05-1](https://asc.understandingaccounting.org/asc/225/932/#225-932-05-1)

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