# ASC 405-10-S99: Liabilities — Overall — SEC 99 SEC Materials

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/405/10/#sec-99-sec-materials)

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## ASC 405-10-S99: SEC 99 SEC Materials

[Read section](https://asc.understandingaccounting.org/asc/405/10/#sec-99-sec-materials)

SEC content: yes

#### SEC Staff Guidance

##### [405-10-S99-1](https://asc.understandingaccounting.org/asc/405/10/#405-10-S99-1)

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The following is the text of SAB Topic 5.FF.

Removed by SAB 122.