{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/325/940/#sec-99-sec-materials","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"325","topic_title":"Investments—Other","subtopic":"325-940","subtopic_title":"Financial Services—Brokers and Dealers","section":{"number":"S99","label":"SEC 99 SEC Materials","anchor":"sec-99-sec-materials","is_sec":true,"groups":[{"block":null,"heading":"SEC Staff Guidance","paragraphs":[{"citation":"325-940-S99-1","para":"S99-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_EEB0C2B1-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The guidance prohibiting mark-to-market accounting for nonderivative energy trading contracts (see paragraph <a href=\"/asc/330/932/#330-932-35-1\" class=\"xref\">932-330-35-1</a>) is equally applicable to brokers and dealers, as the Guide for brokers and dealers in securities does not afford brokers and dealers special treatment in that regard. </span></span></div></div>","snippet":"The guidance prohibiting mark-to-market accounting for nonderivative energy trading contracts (see paragraph 932-330-35-1) is equally applicable to brokers and dealers, as the Guide for brokers and dealers in securities …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:95558c8a6f1999fe82591c36cff58dffe63cd7235891cd0d2bbd1f726100d393","downloaded_from":"2026-09-09T23:45:50.146Z","last_downloaded_at":"2026-09-09T23:45:50.146Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478588","source_sha256":"1ebbd6630769555276c005baa94418af283559408cc2001419a2c95ac1322030"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c149a2a9776d266848897900d81f5b5156b04fa8e41009c13e087772d995c5d","downloaded_from":"2026-09-09T23:45:50.146Z","last_downloaded_at":"2026-09-09T23:45:50.146Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478588","source_sha256":"1ebbd6630769555276c005baa94418af283559408cc2001419a2c95ac1322030"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e60754d6ee2a1a807dbaab77aacb17196d3e43af8fd59fbb98a0279711d77f27","downloaded_from":"2026-09-09T23:45:50.146Z","last_downloaded_at":"2026-09-09T23:45:50.146Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478588","source_sha256":"1ebbd6630769555276c005baa94418af283559408cc2001419a2c95ac1322030"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e60754d6ee2a1a807dbaab77aacb17196d3e43af8fd59fbb98a0279711d77f27","downloaded_from":"2026-09-09T23:45:50.146Z","last_downloaded_at":"2026-09-09T23:45:50.146Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478588","source_sha256":"1ebbd6630769555276c005baa94418af283559408cc2001419a2c95ac1322030"}}