To assist with citation of the Accounting Standards Codification, the FASB created a numerical system that uses which of the following formats?

Question

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The Accounting Standards Codification uses a standard numerical system that identifies each topic by a three-digit number between 105-999. Each topic number is followed by a section number that begins with a decimal point and can have up to three additional digits. This system enables users to easily locate and cite specific sections within the Codification.

To Assist with Citation of the Accounting Standards Codification, the FASB