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Pending content is not necessarily effective.","topic":"810","topic_title":"Consolidation","subtopic":"810-10","subtopic_title":"Overall","section":{"number":"S40","label":"SEC 40 Derecognition","anchor":"sec-40-derecognition","is_sec":true,"groups":[{"block":null,"heading":"Accounting for Divestiture of a Subsidiary or Other Business Operation","paragraphs":[{"citation":"810-10-S40-1","para":"S40-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_9092C7F0-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/810/10/#810-10-S99-5\" class=\"xref\">810-10-S99-5</a>, SAB Topic 5.E, for SEC Staff views on when an accounting divestiture has not occurred. </span></span></div></div>","snippet":"See paragraph 810-10-S99-5, SAB Topic 5.E, for SEC Staff views on when an accounting divestiture has not 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