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1 FASB Accounting Standards Codification ® Editorial and maintenance update 2021-08 (roll-off) Released: August 19, 2021 Editorial and other corrections that affect versioning of Sections for archive purposes: The pending paragraphs listed in the following table were rolled off into current text. Transition Paragraph Roll-off Date Pending Paragraph 105-10-65-4 06/13/2021 220-10-45-10B 480-10-55-55 480-10-55-59 718-740-35-2 720-35-15-2 720-35-15-5 720-35-25-1 720-35-25-1A 805-740-25-13 940-210-05-1 940-210-15-1 940-210-45-1 940-405-55-1 942-210-45-3 944-30-25-1DD 944-360-35-1 105-10-65-5 06/13/2021 320-10-50-1A 320-10-50-13 470-50-40-2A 815-10-45-4 815-10-45-5 820-10-35-16D 820-10-35-18D 820-10-35-18E 820-10-35-18F 820-10-35-18H 820-10-35-18I 820-10-35-18J 820-10-35-18K 820-10-35-18L 962-325-55-17 260-10-65-4 06/13/2021 260-10-05-1A 260-10-25-1 260-10-30-1 260-10-30-2 260-10-35-1 260-10-45-12A 260-10-45-12B 260-10-45-12C 260-10-55-95 260-10-55-96 260-10-55-97 505-10-50-3 505-10-50-3A 505-10-60-7 815-10-15-75A 815-40-15-5D 815-40-55-33 815-40-55-34 815-40-55-34A Down Round Feature 310-20-65-1 06/14/2021 310-20-35-33
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Maintenance Update 2021-08 (roll-off) - asc.fasb.org

Jun 12, 2022

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Page 1: Maintenance Update 2021-08 (roll-off) - asc.fasb.org

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FASB Accounting Standards Codification®

Editorial and maintenance update 2021-08 (roll-off)

Released: August 19, 2021

Editorial and other corrections that affect versioning of Sections for archive purposes:

The pending paragraphs listed in the following table were rolled off into current text.

Transition Paragraph Roll-off Date Pending Paragraph 105-10-65-4 06/13/2021 220-10-45-10B

480-10-55-55 480-10-55-59 718-740-35-2 720-35-15-2 720-35-15-5 720-35-25-1 720-35-25-1A 805-740-25-13 940-210-05-1 940-210-15-1 940-210-45-1 940-405-55-1 942-210-45-3 944-30-25-1DD 944-360-35-1

105-10-65-5 06/13/2021 320-10-50-1A 320-10-50-13 470-50-40-2A 815-10-45-4 815-10-45-5 820-10-35-16D 820-10-35-18D 820-10-35-18E 820-10-35-18F 820-10-35-18H 820-10-35-18I 820-10-35-18J 820-10-35-18K 820-10-35-18L 962-325-55-17

260-10-65-4 06/13/2021 260-10-05-1A 260-10-25-1 260-10-30-1 260-10-30-2 260-10-35-1 260-10-45-12A 260-10-45-12B 260-10-45-12C 260-10-55-95 260-10-55-96 260-10-55-97 505-10-50-3 505-10-50-3A 505-10-60-7 815-10-15-75A 815-40-15-5D 815-40-55-33 815-40-55-34 815-40-55-34A Down Round Feature

310-20-65-1 06/14/2021 310-20-35-33

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942-320-35-1 946-320-35-20

350-20-65-4 06/13/2021 323-10-35-13 350-20-05-4 350-20-05-4A 350-20-05-5 350-20-05-5A 350-20-05-6 350-20-15-3A 350-20-15-4 350-20-15-4A 350-20-15-5 350-20-15-6 350-20-35-62 350-20-35-63 350-20-35-65 350-20-35-66 350-20-35-67 350-20-35-79 350-20-35-81 350-20-35-83 350-20-35-84 350-20-35-85 350-20-35-86 350-20-40-8 350-20-45-4 350-20-50-3A 350-20-50-3B 350-20-50-4 350-20-55-26 350-20-55-27 350-20-55-28 350-20-55-29 350-20-65-2 350-20-65-3 805-20-15-4 805-30-50-4 958-805-35-5 958-805-50-17

470-10-S65-1 01/04/2021 270-10-S99-1 460-10-S50-1 460-10-S50-2 470-10-S50-6 470-10-S50-7 470-10-S50-8 470-10-S50-9 470-10-S50-10 470-10-S50-11 470-10-S99-1 470-10-S99-1A 470-10-S99-1B 505-10-S50-5 505-10-S50-6 505-10-S50-7 505-10-S50-8 505-10-S50-9 Annual Report Finance Subsidiary Full and Unconditional Guarantee Minor Subsidiary Operating Subsidiary Parent Company with No Independent Assets or Operations Quarterly Report Wholly Owned Subsidiary

606-10-65-1 06/13/2021 220-10-S99-7 235-10-50-4

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270-10-45-3 270-10-45-19 270-10-50-1A 275-10-05-7 275-10-60-7 280-10-50-1 280-10-50-3 280-10-50-4 280-10-55-3 280-10-55-4 280-10-55-5 310-10-35-11 310-10-40-4 310-10-40-5 310-10-60-4 310-40-40-6 310-40-40-6A 310-40-40-7 310-40-55-11 310-40-55-12 323-10-30-2 323-10-35-7 323-10-55-27 330-10-30-8 330-10-30-19 330-10-30-20 330-10-30-21 330-10-35-21 330-10-35-22 330-10-45-2 340-10-05-1 340-10-60-5 340-10-60-6 340-10-60-8 340-20-05-1 340-20-05-2 340-20-15-1 340-20-15-2 340-20-15-3 340-20-15-4 340-20-25-1 340-20-25-2 340-20-25-3 340-20-25-4 340-20-25-5 340-20-25-6 340-20-25-7 340-20-25-8 340-20-25-9 340-20-25-10 340-20-25-11 340-20-25-12 340-20-25-13 340-20-25-14 340-20-25-15 340-20-25-16 340-20-25-17 340-20-25-18 340-20-30-1 340-20-30-2 340-20-35-1 340-20-35-2 340-20-35-3 340-20-35-4 340-20-35-5 340-20-35-6 340-20-35-7 340-20-45-1

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340-20-50-1 340-20-55-1 340-20-60-1 340-40-05-1 340-40-05-2 340-40-15-1 340-40-15-2 340-40-15-3 340-40-25-1 340-40-25-2 340-40-25-3 340-40-25-4 340-40-25-5 340-40-25-6 340-40-25-7 340-40-25-8 340-40-35-1 340-40-35-2 340-40-35-3 340-40-35-4 340-40-35-5 340-40-35-6 340-40-50-1 340-40-50-2 340-40-50-3 340-40-50-4 340-40-50-5 340-40-50-6 340-40-55-1 340-40-55-2 340-40-55-3 340-40-55-4 340-40-55-5 340-40-55-6 340-40-55-7 340-40-55-8 340-40-55-9 340-40-60-1 340-40-60-2 350-10-40-1 350-10-40-2 350-10-40-3 350-10-40-4 350-10-60-1 350-40-35-8 360-10-05-1 360-10-35-7 360-10-40-1 360-10-40-2 360-10-40-3 360-10-40-3A 360-10-40-3B 360-10-40-3C 360-10-40-5 360-10-45-5 360-10-60-1 360-20-05-1 360-20-15-1 360-20-15-2 360-20-15-3 360-20-55-10 360-20-55-11 360-20-55-18 360-20-55-21 360-20-55-68 360-20-55-69 360-20-55-70 360-20-55-71

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360-20-55-72 360-20-55-73 360-20-55-74 360-20-55-75 360-20-55-76 360-20-55-77 405-10-05-2 410-20-55-28 430-10-05-1 430-10-25-1 430-10-60-1 440-10-15-4 440-10-60-5 440-10-60-16 440-10-60-19 440-10-60-20 450-10-60-3 450-10-60-4 450-10-60-12 460-10-15-7 460-10-15-9 460-10-25-8 460-10-25-8A 460-10-50-8 460-10-55-17 460-10-60-3 460-10-60-8 460-10-60-9 460-10-60-10 460-10-60-38 460-10-60-41 470-40-05-3 470-40-15-2 470-40-15-3 470-40-25-1 470-40-25-2 470-40-25-3 470-40-55-1 470-40-55-2 470-40-55-3 470-40-55-4 470-40-55-5 470-40-55-6 505-50-05-2 505-50-05-2A 505-50-05-3 505-50-05-5 505-50-25-5 505-50-30-1 505-50-30-8 505-50-30-9 505-50-30-10 505-50-30-18 505-50-30-19 505-50-30-29 505-50-35-1 505-50-35-3 505-50-35-13 505-50-35-14 505-50-35-15 505-50-35-16 505-50-50-2 505-50-55-17 505-50-55-18 505-50-55-25 505-50-55-26 505-50-55-27 605-10-05-1

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605-10-05-2 605-10-05-3 605-10-05-4 605-10-15-2 605-10-15-3 605-10-25-1 605-10-25-2 605-10-25-2A 605-10-25-3 605-10-25-4 605-10-25-5 605-10-S25-1 605-10-S25-2 605-10-S25-3 605-10-S25-4 605-10-S50-1 605-10-60-1 605-10-60-1A 605-10-60-2 605-10-S99-1 605-15-05-1 605-15-05-2 605-15-05-3 605-15-05-4 605-15-05-5 605-15-05-6 605-15-05-7 605-15-15-1 605-15-15-2 605-15-15-3 605-15-15-4 605-15-25-1 605-15-25-2 605-15-25-3 605-15-25-4 605-15-25-5 605-15-S25-1 605-15-S25-2 605-15-45-1 605-15-S45-1 605-15-S50-1 605-15-S50-2 605-15-S99-1 605-15-S99-2 605-15-S99-3 605-20-05-1 605-20-05-2 605-20-05-3 605-20-15-2 605-20-15-3 605-20-25-1 605-20-25-2 605-20-25-3 605-20-25-4 605-20-25-5 605-20-25-6 605-20-25-7 605-20-25-8 605-20-25-9 605-20-25-10 605-20-25-11 605-20-25-12 605-20-25-13 605-20-25-14 605-20-25-15 605-20-25-16 605-20-25-17 605-20-25-18

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605-20-25-19 605-20-S25-1 605-20-S25-2 605-20-50-1 605-20-S50-1 605-20-S99-1 605-20-S99-2 605-25-05-1 605-25-05-2 605-25-15-1 605-25-15-2 605-25-15-2A 605-25-15-3 605-25-15-3A 605-25-15-4 605-25-25-1 605-25-25-2 605-25-25-3 605-25-25-4 605-25-25-5 605-25-25-6 605-25-30-1 605-25-30-2 605-25-30-4 605-25-30-5 605-25-30-6 605-25-30-6A 605-25-30-6B 605-25-30-6C 605-25-30-7 605-25-50-1 605-25-50-2 605-25-55-1 605-25-55-2 605-25-55-3 605-25-55-4 605-25-55-5 605-25-55-6 605-25-55-7 605-25-55-8 605-25-55-9 605-25-55-10 605-25-55-11 605-25-55-12 605-25-55-13 605-25-55-14 605-25-55-15 605-25-55-16 605-25-55-17 605-25-55-18 605-25-55-19 605-25-55-20 605-25-55-21 605-25-55-22 605-25-55-23 605-25-55-24 605-25-55-25 605-25-55-26 605-25-55-27 605-25-55-28 605-25-55-29 605-25-55-30 605-25-55-31 605-25-55-32 605-25-55-33 605-25-55-34 605-25-55-35 605-25-55-36

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605-25-55-37 605-25-55-38 605-25-55-39 605-25-55-40 605-25-55-41 605-25-55-42 605-25-55-43 605-25-55-44 605-25-55-45 605-25-55-46 605-25-55-47 605-25-55-51 605-25-55-52 605-25-55-53 605-25-55-54 605-25-55-55 605-25-55-56 605-25-55-56A 605-25-55-56B 605-25-55-57 605-25-55-58 605-25-55-59 605-25-55-60 605-25-55-61 605-25-55-62 605-25-55-63 605-25-55-64 605-25-55-65 605-25-55-66 605-25-55-67 605-25-55-68 605-25-55-69 605-25-55-70 605-25-55-71 605-25-55-72 605-25-55-73 605-25-55-74 605-25-55-75 605-25-55-76 605-25-55-77 605-25-55-78 605-25-55-79 605-25-55-80 605-25-55-81 605-25-55-82 605-25-55-83 605-25-55-84 605-25-55-85 605-25-55-86 605-25-55-87 605-25-55-88 605-25-55-89 605-25-55-90 605-25-55-91 605-25-55-92 605-25-55-93 605-25-65-1 605-28-05-1 605-28-15-1 605-28-15-2 605-28-15-3 605-28-15-4 605-28-25-1 605-28-25-2 605-28-25-3 605-28-50-1 605-28-50-2 605-28-65-1

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605-30-05-1 605-30-25-1 605-35-05-1 605-35-05-2 605-35-05-3 605-35-05-4 605-35-05-5 605-35-05-6 605-35-05-7 605-35-05-8 605-35-05-9 605-35-05-10 605-35-05-11 605-35-05-12 605-35-05-13 605-35-15-2 605-35-15-3 605-35-15-6 605-35-25-1 605-35-25-2 605-35-25-3 605-35-25-4 605-35-25-5 605-35-25-6 605-35-25-7 605-35-25-8 605-35-25-9 605-35-25-10 605-35-25-11 605-35-25-12 605-35-25-13 605-35-25-14 605-35-25-15 605-35-25-16 605-35-25-17 605-35-25-18 605-35-25-19 605-35-25-20 605-35-25-21 605-35-25-22 605-35-25-23 605-35-25-24 605-35-25-25 605-35-25-26 605-35-25-27 605-35-25-28 605-35-25-29 605-35-25-30 605-35-25-31 605-35-25-32 605-35-25-33 605-35-25-34 605-35-25-35 605-35-25-36 605-35-25-37 605-35-25-38 605-35-25-39 605-35-25-40 605-35-25-41 605-35-25-42 605-35-25-43 605-35-25-44 605-35-25-45 605-35-25-46 605-35-25-46A 605-35-25-47 605-35-25-48 605-35-25-49

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605-35-25-50 605-35-25-51 605-35-25-52 605-35-25-53 605-35-25-54 605-35-25-55 605-35-25-56 605-35-25-57 605-35-25-58 605-35-25-59 605-35-25-60 605-35-25-61 605-35-25-62 605-35-25-63 605-35-25-64 605-35-25-65 605-35-25-66 605-35-25-67 605-35-25-68 605-35-25-69 605-35-25-70 605-35-25-71 605-35-25-72 605-35-25-73 605-35-25-74 605-35-25-75 605-35-25-76 605-35-25-77 605-35-25-78 605-35-25-79 605-35-25-80 605-35-25-81 605-35-25-82 605-35-25-83 605-35-25-84 605-35-25-85 605-35-25-86 605-35-25-87 605-35-25-88 605-35-25-89 605-35-25-90 605-35-25-91 605-35-25-92 605-35-25-93 605-35-25-94 605-35-25-95 605-35-25-96 605-35-25-97 605-35-25-98 605-35-25-99 605-35-45-3 605-35-45-4 605-35-45-5 605-35-50-1 605-35-50-2 605-35-50-3 605-35-50-4 605-35-50-5 605-35-50-6 605-35-50-7 605-35-50-8 605-35-50-9 605-35-50-10 605-35-50-11 605-35-55-1 605-35-55-2 605-35-55-3 605-35-55-4

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605-35-55-5 605-35-55-6 605-35-55-7 605-35-55-8 605-35-55-9 605-35-55-10 605-40-05-1 605-40-05-2 605-40-05-3 605-40-15-1 605-40-15-2 605-40-25-1 605-40-25-2 605-40-25-3 605-40-25-4 600-40-30-1 605-40-45-1 600-40-60-1 605-45-05-1 605-45-05-2 605-45-05-3 605-45-15-1 605-45-15-2 605-45-15-3 605-45-15-4 605-45-15-5 605-45-45-1 605-45-45-2 605-45-45-3 605-45-45-4 605-45-45-5 605-45-45-6 605-45-45-7 605-45-45-8 605-45-45-9 605-45-45-10 605-45-45-11 605-45-45-12 605-45-45-13 605-45-45-14 605-45-45-15 605-45-45-16 605-45-45-17 605-45-45-18 605-45-45-19 605-45-45-20 605-45-45-21 605-45-45-22 605-45-45-23 605-45-S45-1 605-45-50-1 605-45-50-2 605-45-50-3 605-45-50-4 605-45-55-1 605-45-55-2 605-45-55-3 605-45-55-4 605-45-55-5 605-45-55-6 605-45-55-7 605-45-55-8 605-45-55-9 605-45-55-10 605-45-55-11 605-45-55-12 605-45-55-13 605-45-55-14

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605-45-55-15 605-45-55-16 605-45-55-17 605-45-55-18 605-45-55-19 605-45-55-20 605-45-55-21 605-45-55-22 605-45-55-23 605-45-55-24 605-45-55-25 605-45-55-26 605-45-55-27 605-45-55-28 605-45-55-29 605-45-55-30 605-45-55-31 605-45-55-32 605-45-55-33 605-45-55-34 605-45-55-35 605-45-55-36 605-45-55-37 605-45-55-38 605-45-55-39 605-45-55-40 605-45-55-41 605-45-55-42 605-45-55-43 605-45-55-44 605-45-55-45 605-45-S99-1 605-50-05-1 605-50-05-2 605-50-15-1 605-50-15-2 605-50-15-3 605-50-25-1 605-50-25-2 605-50-25-3 605-50-25-4 605-50-25-5 605-50-25-6 605-50-25-7 605-50-25-8 605-50-25-9 605-50-25-10 605-50-25-11 605-50-25-12 605-50-25-13 605-50-25-14 605-50-25-15 605-50-25-16 605-50-25-17 605-50-25-18 605-50-45-1 605-50-45-2 605-50-45-3 605-50-45-4 605-50-45-5 605-50-45-6 605-50-45-7 605-50-45-8 605-50-45-9 605-50-45-10 605-50-45-11 605-50-45-12 605-50-45-13

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606-10-55-334F 606-10-55-335 606-10-55-336 606-10-55-337 606-10-55-338 606-10-55-339 606-10-55-340 606-10-55-341 606-10-55-342 606-10-55-343 606-10-55-344 606-10-55-345 606-10-55-346 606-10-55-347 606-10-55-348 606-10-55-349 606-10-55-350 606-10-55-351 606-10-55-352 606-10-55-353 606-10-55-354 606-10-55-355 606-10-55-356 606-10-55-357 606-10-55-358 606-10-55-359 606-10-55-360 606-10-55-361 606-10-55-362 606-10-55-363 606-10-55-363A 606-10-55-363B 606-10-55-364 606-10-55-365 606-10-55-365A 606-10-55-366 606-10-55-367 606-10-55-368 606-10-55-369 606-10-55-370 606-10-55-371 606-10-55-372 606-10-55-372A 606-10-55-373 606-10-55-374 606-10-55-375 606-10-55-376 606-10-55-377 606-10-55-378 606-10-55-379 606-10-55-380 606-10-55-381 606-10-55-382 606-10-55-383 606-10-55-384 606-10-55-385 606-10-55-386 606-10-55-387 606-10-55-388 606-10-55-389 606-10-55-390 606-10-55-391 606-10-55-392 606-10-55-392A 606-10-55-392B 606-10-55-392C 606-10-55-392D 606-10-55-393

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705-20-25-3 705-20-25-4 705-20-25-5 705-20-25-6 705-20-25-7 705-20-25-8 705-20-25-9 705-20-25-10 705-20-25-11 705-20-25-12 720-15-15-4 720-15-55-7 720-25-15-2 720-35-05-1 720-35-05-2 720-35-15-2 720-35-15-3 720-35-15-5 720-35-25-1A 720-35-25-5 720-35-35-1 730-10-60-5 730-20-15-1A 730-20-15-4 740-10-25-25 805-20-35-7 805-50-25-1 805-50-30-1 805-50-30-2 808-10-45-1 808-10-45-2 808-10-55-6 808-10-55-9 808-10-55-10 808-10-55-14 808-10-55-16 808-10-55-17 808-10-55-18 808-10-55-19 810-10-40-3A 810-10-40-3B 810-10-45-21A 815-10-15-13 815-10-15-82A 815-10-55-62 815-30-55-71 815-30-55-72 820-10-15-2 820-10-15-3 835-30-15-3 840-10-15-19 840-10-25-46 840-10-25-47 840-10-25-55 840-10-25-61 840-10-55-14 840-10-55-14A 840-10-60-3 840-20-40-3 840-20-40-4 840-20-40-5 840-30-25-4 840-30-25-5 840-30-25-6 840-30-40-2 840-30-40-5 845-10-05-1 845-10-05-11

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976-310-30-1 976-310-35-3 976-605-05-1 976-605-15-1 976-605-25-1 976-605-25-2 976-605-25-3 976-605-25-4 976-605-25-5 976-605-25-6 976-605-25-7 976-605-25-8 976-605-25-9 976-605-25-10 976-605-25-11 976-605-25-12 976-605-30-1 976-605-30-2 976-605-30-3 976-605-30-4 976-605-35-1 976-605-55-1 976-605-55-2 976-605-55-3 976-605-55-4 976-605-55-5 976-605-55-6 976-605-55-7 976-605-55-8 976-605-55-9 976-605-55-10 976-605-55-11 976-605-55-12 976-605-55-13 976-605-55-14 976-705-30-1 976-705-30-2 978-10-05-1 978-10-05-2 978-10-05-4 978-10-15-4 978-10-15-7 978-10-15-8 978-10-15-9 978-10-15-10 978-10-15-11 978-10-15-12 978-310-30-1 978-310-30-2 978-310-35-4 978-310-35-5 978-310-35-6 978-310-35-7 978-310-40-1 978-310-40-2 978-310-45-1 978-310-50-1 978-330-15-3 978-330-15-4 978-330-30-1 978-330-30-2 978-330-30-3 978-330-35-1 978-330-35-2 978-330-35-3 978-330-35-4 978-340-25-1 978-340-25-2

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985-605-55-117 985-605-55-118 985-605-55-119 985-605-55-121 985-605-55-122 985-605-55-123 985-605-55-124 985-605-55-125 985-605-55-126 985-605-55-127 985-605-55-128 985-605-55-129 985-605-55-130 985-605-55-131 985-605-55-132 985-605-55-133 985-605-55-134 985-605-55-135 985-605-55-136 985-605-55-137 985-605-55-138 985-605-55-139 985-605-55-140 985-605-55-141 985-605-55-142 985-605-55-143 985-605-55-144 985-605-55-145 985-605-55-146 985-605-55-147 985-605-55-148 985-605-55-149 985-605-55-150 985-605-55-151 985-605-55-152 985-605-55-153 985-605-55-154 985-605-55-155 985-605-55-156 985-605-55-157 985-605-55-158 985-605-55-159 985-605-55-160 985-605-55-161 985-605-55-162 985-605-55-163 985-605-55-164 985-605-55-165 985-605-55-166 985-605-55-167 985-605-55-168 985-605-55-169 985-605-55-170 985-605-55-171 985-605-55-172 985-605-55-173 985-605-55-174 985-605-55-175 985-605-55-176 985-605-55-177 985-605-55-178 985-605-55-179 985-605-55-180 985-605-55-181 985-605-55-182 985-605-55-183 985-605-55-184 985-605-55-185

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985-605-55-186 985-605-55-187 985-605-55-188 985-605-55-189 985-605-55-190 985-605-55-191 985-605-55-192 985-605-55-193 985-605-55-194 985-605-55-195 985-605-55-196 985-605-55-197 985-605-55-198 985-605-55-199 985-605-55-200 985-605-55-201 985-605-55-202 985-605-55-203 985-605-55-204 985-605-55-205 985-605-55-206 985-605-55-207 985-605-55-208 985-605-55-209 985-605-55-210 985-605-55-211 985-605-55-212 985-605-55-213 985-605-55-214 985-605-55-215 985-605-55-216 985-605-55-217 985-605-55-218 985-605-55-219 985-605-55-220 985-605-55-221 985-605-55-222 985-605-55-223 985-605-55-224 985-605-55-225 985-605-55-226 985-605-55-227 985-605-55-228 985-605-55-229 985-605-55-230 985-605-55-231 985-605-55-232 985-605-55-233 985-605-55-234 985-605-55-235 985-605-55-236 985-845-05-1 985-845-15-1 985-845-15-2 985-845-25-1 985-845-25-2 985-845-25-3 985-845-25-4 985-845-25-5 985-845-25-6 985-845-25-7 985-845-55-1 985-845-55-2 985-845-55-3 985-845-55-4 985-845-55-5 985-845-55-6 985-845-55-7

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985-845-55-8 Affinity Program Air Cargo Airbill Amenities Area Franchise Assumption Authorization Code B Shares Bargain Purchase Barter Breakage Buydowns Capitation Fee Consideration Continuing Investments Continuing Involvement Contract Contract Asset Contract Liability Cooperative Advertising Core Software Cross-Collateralized Customer Customer Delivery Deposit Method Direct Selling Costs Distributor Enhancement Fare Fixed Fee Flip Transactions Full Accrual Method Half-Turn Handling Costs In Substance Nonfinancial Asset Incentive Independent Third Party Inducement Initial Franchise Fee Initial Services Investor Notes Licensing Lifted Flight Coupon Milestone Milestone Off-the-Shelf Software On-Line Lifts On-Line Sale and Off-Line Sale Other than Retail Land Sales OTRLS Ownership Interests Partnership Notes PCS Percentage-of-Completion Method Performance Obligation Planned Amenities Platform Platform-Transfer Right Postcontract Customer Support Prematurity Period Profit Center Promised Amenities Prospective Rate Setting Relative Sales Value Method Reload Rescission

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Reseller Retrospective Insurance Arrangements Retrospective Rate Setting Revenue Revenue Passenger Mile Right-to-Use Round-Turn RPM RTU Sales Value Shipping Costs Site License Slotting Fees Standalone Selling Price Street Date Syndication Fees Transaction Price Unit Upgrade Upgrade Right Upgrade Transaction User Vacation Club Win

718-10-65-11 06/13/2021 230-10-45-15 260-10-45-22 260-10-45-28 260-10-45-28A 260-10-45-29 260-10-45-29A 260-10-45-30 260-10-45-32 260-10-45-45 260-10-55-33 260-10-55-69 260-10-60-1A 323-10-25-3 323-10-25-4 323-10-25-5 323-10-25-6 323-10-30-3 323-10-55-19 323-10-55-20 323-10-55-21 323-10-55-22 323-10-55-23 323-10-55-24 323-10-55-25 323-10-55-26 440-10-60-4 470-20-30-22 470-20-30-23 470-20-30-24 470-20-30-25 480-10-15-8 505-10-05-1 505-10-25-3 505-50-05-1 505-50-05-2 505-50-05-2A 505-50-05-3 505-50-05-4 505-50-05-5 505-50-05-6 505-50-05-7 505-50-05-8 505-50-05-9

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505-50-10-1 505-50-15-1 505-50-15-2 505-50-15-3 505-50-25-1 505-50-25-2 505-50-25-3 505-50-25-4 505-50-25-6 505-50-25-7 505-50-25-8 505-50-25-9 505-50-25-10 505-50-30-1 505-50-30-2 505-50-30-3 505-50-30-4 505-50-30-5 505-50-30-6 505-50-30-7 505-50-30-9 505-50-30-10 505-50-30-11 505-50-30-12 505-50-30-13 505-50-30-14 505-50-30-15 505-50-30-16 505-50-30-17 505-50-30-20 505-50-30-21 505-50-30-22 505-50-30-23 505-50-30-24 505-50-30-25 505-50-30-26 505-50-30-27 505-50-30-28 505-50-30-30 505-50-30-31 505-50-35-1 505-50-35-2 505-50-35-3 505-50-35-4 505-50-35-5 505-50-35-6 505-50-35-7 505-50-35-8 505-50-35-9 505-50-35-10 505-50-35-11 505-50-35-12 505-50-45-1 505-50-50-1 505-50-55-1 505-50-55-2 505-50-55-3 505-50-55-4 505-50-55-5 505-50-55-6 505-50-55-7 505-50-55-8 505-50-55-9 505-50-55-10 505-50-55-11 505-50-55-12 505-50-55-13 505-50-55-14

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505-50-55-15 505-50-55-16 505-50-55-17 505-50-55-18 505-50-55-19 505-50-55-20 505-50-55-21 505-50-55-22 505-50-55-23 505-50-55-24 505-50-55-28 505-50-55-29 505-50-55-30 505-50-55-31 505-50-55-32 505-50-55-33 505-50-55-34 505-50-55-35 505-50-55-36 505-50-55-37 505-50-55-38 505-50-55-39 505-50-55-40 606-10-32-25 718-10-05-1 718-10-05-2 718-10-05-3 718-10-10-1 718-10-10-2 718-10-15-2 718-10-15-3 718-10-15-3A 718-10-15-4 718-10-15-5 718-10-15-5A 718-10-25-2 718-10-25-2A 718-10-25-2B 718-10-25-2C 718-10-25-3 718-10-25-5 718-10-25-7 718-10-25-8 718-10-25-9 718-10-25-11 718-10-25-12 718-10-25-14 718-10-25-14A 718-10-25-15 718-10-25-16 718-10-25-20 718-10-25-21 718-10-30-2 718-10-30-3 718-10-30-5 718-10-30-6 718-10-30-8 718-10-30-10 718-10-30-10A 718-10-30-10B 718-10-30-11 718-10-30-12 718-10-30-13 718-10-30-14 718-10-30-17 718-10-30-18 718-10-30-19 718-10-30-20A

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718-10-30-20B 718-10-30-24 718-10-30-27 718-10-30-28 718-10-35-1A 718-10-35-1B 718-10-35-1C 718-10-35-1D 718-10-35-1E 718-10-35-1F 718-10-35-2 718-10-35-3 718-10-35-5 718-10-35-8 718-10-35-15 718-10-45-1 718-10-45-3 718-10-50-1 718-10-50-2 718-10-55-2 718-10-55-4 718-10-55-5 718-10-55-6 718-10-55-8 718-10-55-9 718-10-55-10 718-10-55-11 718-10-55-12 718-10-55-15 718-10-55-16 718-10-55-17 718-10-55-18 718-10-55-19 718-10-55-21 718-10-55-22 718-10-55-24 718-10-55-27 718-10-55-29A 718-10-55-45 718-10-55-47 718-10-55-48 718-10-55-49 718-10-55-52 718-10-55-53 718-10-55-59 718-10-55-60 718-10-55-61 718-10-55-61A 718-10-55-62 718-10-55-63 718-10-55-66 718-10-55-67 718-10-55-69 718-10-55-81 718-10-55-82 718-10-55-83 718-10-55-85 718-10-55-86 718-10-55-92 718-10-55-97 718-10-55-100 718-10-55-107 718-10-55-116A 718-10-55-116B 718-10-55-131 718-10-55-134 718-10-60-1B 718-10-60-2

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718-20-05-1 718-20-15-2 718-20-35-1 718-20-35-2 718-20-35-3 718-20-35-3A 718-20-35-5 718-20-35-7 718-20-35-8 718-20-55-3A 718-20-55-4 718-20-55-4A 718-20-55-4B 718-20-55-4C 718-20-55-35A 718-20-55-35B 718-20-55-41A 718-20-55-41B 718-20-55-47A 718-20-55-47B 718-20-55-51A 718-20-55-51B 718-20-55-61A 718-20-55-61B 718-20-55-68A 718-20-55-68B 718-20-55-71 718-20-55-84A 718-20-55-84B 718-20-55-87 718-20-55-93A 718-20-55-93B 718-20-55-93C 718-20-55-93D 718-20-55-108 718-20-55-109A 718-20-55-109B 718-20-55-120A 718-20-55-120B 718-20-55-122A 718-20-55-122B 718-20-55-122C 718-30-05-1 718-30-15-2 718-30-30-1 718-30-35-1 718-30-35-2 718-30-35-3 718-30-55-1A 718-30-55-1B 718-30-55-12A 718-30-55-12B 718-50-30-1 718-740-15-2 718-740-25-1 718-740-45-8 805-30-30-7 805-30-30-9 805-30-30-11 805-30-30-12 805-30-30-13 805-30-35-3 805-30-55-6 805-30-55-7 805-30-55-8 805-30-55-9 805-30-55-9A 805-30-55-10

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805-30-55-11 805-30-55-12 805-30-55-13 805-30-55-17 805-30-55-18 805-30-55-19 805-30-55-20 805-30-55-21 805-30-55-22 805-30-55-23 805-30-55-24 805-30-55-25 805-30-55-26 805-30-55-27 805-30-55-28 805-30-55-29 805-30-55-30 805-30-55-31 805-30-55-32 805-30-55-33 805-30-55-34 805-30-55-35 805-740-25-10 805-740-25-11 815-10-15-74 815-10-45-10 815-10-55-43 815-10-55-46 815-10-55-47 815-10-55-48 815-10-55-48A 815-10-55-49 815-10-55-50 815-10-55-51 815-10-55-52 815-10-55-53 815-40-15-3 815-40-15-5A 815-40-55-1 815-40-55-48 820-10-15-2 845-10-15-4 Award Broker-Assisted Cashless Exercise Cash Consideration Counterparty Performance Conditions Grant Date Nonvested Shares Option Performance Condition Reload Feature and Reload Option Restricted Share Service Condition Service Inception Date Share Option Vest

718-10-65-12 06/13/2021 718-10-35-9 718-10-35-9A 718-10-35-10 718-10-35-11 718-10-35-14

718-10-65-13 06/13/2021 718-30-30-2 718-10-65-14 06/13/2021 718-10-30-19A

718-20-55-76 718-20-55-76A 718-20-55-76B

718-10-65-15 06/13/2021 260-10-45-28

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470-20-30-22 606-10-32-25 606-10-32-25A 606-10-55-3 606-10-55-88A 606-10-55-88B 718-10-10-1 718-10-15-3 718-10-15-5 718-10-15-5A 718-10-25-2C 718-10-30-3 718-10-30-20B 718-10-35-1D 718-10-35-10 718-10-35-10A 718-10-35-11 718-30-30-2 718-30-35-2 718-30-35-4 845-10-15-4 Grant Date

740-10-65-7 06/13/2021 740-10-25-53 740-10-25-55 740-10-55-168 740-10-55-203

820-10-65-12 06/13/2021 820-10-50-1 820-10-50-1A 820-10-50-1B 820-10-50-1C 820-10-50-1D 820-10-50-1E 820-10-50-2 820-10-50-2C 820-10-50-2F 820-10-50-2G 820-10-50-3 820-10-50-6A 820-10-50-10 820-10-55-99 820-10-55-101 820-10-55-103 820-10-55-104 820-10-55-105 820-10-55-106 820-10-55-107 958-30-50-1 958-310-50-3

825-10-65-5 06/13/2021 320-10-15-3 320-10-50-5 320-10-50-5A 320-10-50-5B 321-10-15-3 321-10-35-2 321-10-50-2B 830-10-45-18 942-320-50-3 942-320-50-3A

958-10-65-2 06/13/2021 606-10-15-2A 720-25-15-1 720-25-15-2 720-25-15-3 720-25-25-1 720-25-50-1 720-25-55-1 720-25-55-2 958-10-15-1

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958-605-15-2A 958-605-15-4 958-605-15-5 958-605-15-5A 958-605-15-6 958-605-15-7A 958-605-25-1 958-605-25-2 958-605-25-2A 958-605-25-5A 958-605-25-5B 958-605-25-5C 958-605-25-5D 958-605-25-5E 958-605-25-5F 958-605-25-11 958-605-25-12 958-605-25-13 958-605-25-14 958-605-45-4 958-605-45-4A 958-605-45-4B 958-605-55-1A 958-605-55-2A 958-605-55-3 958-605-55-3A 958-605-55-4 958-605-55-7 958-605-55-8 958-605-55-13A 958-605-55-14 958-605-55-14A 958-605-55-14B 958-605-55-14C 958-605-55-14D 958-605-55-14E 958-605-55-14F 958-605-55-14G 958-605-55-14H 958-605-55-14I 958-605-55-15 958-605-55-16 958-605-55-17 958-605-55-17A 958-605-55-17B 958-605-55-17C 958-605-55-17D 958-605-55-17E 958-605-55-17F 958-605-55-21 958-605-55-51 958-605-55-70A 958-605-55-70B 958-605-55-70C 958-605-55-70D 958-605-55-70E 958-605-55-70F 958-605-55-70G 958-605-55-70H 958-605-55-70I 958-605-55-70J 958-605-55-70K 958-605-55-70L 958-605-55-70M 958-605-55-70N 958-605-55-70O 958-605-55-70P 958-605-55-70Q

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958-605-55-70R 958-605-55-70S 958-605-55-70T 958-605-55-82 958-720-25-1 958-720-25-2 958-720-30-1 958-720-55-1 958-720-55-1A 958-720-55-1B Conditional Contribution Conditional Promise to Give Contribution Donor-Imposed Condition

958-10-65-3 06/13/2021 360-10-15-6 958-360-50-7 Collections

The transition paragraphs listed in the following table were amended to reflect the end of the transition period. Paragraph Transition information replaced with the following text 105-10-65-4 Paragraph superseded on 08/19/2021 after the end of the transition period stated in Accounting

Standards Update No. 2018-09, Codification Improvements. 105-10-65-5 Paragraph superseded on 08/19/2021 after the end of the transition period stated in Accounting

Standards Update No. 2018-09, Codification Improvements. 310-20-65-1 Paragraph superseded on 08/19/2021 after the end of the transition period stated in Accounting

Standards Update No. 2017-08, Receivables—Nonrefundable Fees and Other Costs (Subtopic 310-20): Premium Amortization on Purchased Callable Debt Securities.

470-10-S65-1 Paragraph superseded on 08/19/2021 after the end of the transition period stated in SEC Release No. 33-10762, Financial Disclosures about Guarantors and Issuers of Guaranteed Securities and Affiliates Whose Securities Collateralize a Registrant’s Securities.

718-10-65-11 Paragraph superseded on 08/19/2021 after the end of the transition period stated in Accounting Standards Update No. 2018-07, Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting.

718-10-65-12 Paragraph superseded on 08/19/2021 after the end of the transition period stated in Accounting Standards Update No. 2018-07, Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting.

718-10-65-13 Paragraph superseded on 08/19/2021 after the end of the transition period stated in Accounting Standards Update No. 2018-07, Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting.

718-10-65-14 Paragraph superseded on 08/19/2021 after the end of the transition period stated in Accounting Standards Update No. 2018-07, Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting.

718-10-65-15 Paragraph superseded on 08/19/2021 after the end of the transition period stated in Accounting Standards Update No. 2019-08, Compensation—Stock Compensation (Topic 718) and Revenue from Contracts with Customers (Topic 606): Codification Improvements—Share-Based Consideration Payable to a Customer.

740-10-65-5 Paragraph superseded on 08/19/2021 after the end of the transition period stated in Accounting Standards Update No. 2016-16, Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory.

740-10-65-7 Paragraph superseded on 08/19/2021 after the end of the transition period stated in Accounting Standards Update No. 2018-09, Codification Improvements.

820-10-65-12 Paragraph superseded on 08/19/2021 after the end of the transition period stated in Accounting Standards Update No. 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement.

825-10-65-2 Paragraph superseded on 08/19/2021 after the end of the transition period stated in Accounting Standards Update No. 2016-01, Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities.

825-10-65-5 Paragraph superseded on 08/19/2021 after the end of the transition period stated in Accounting Standards Updates No. 2019-04, Codification Improvements to Topic 326, Financial Instruments—Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Instruments, and No. 2020-03, Codification Improvements to Financial Instruments.

958-10-65-2 Paragraph superseded on 08/19/2021 after the end of the transition period stated in Accounting Standards Update No. 2018-08, Not-for-Profit Entities (Topic 958): Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made.

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958-10-65-3 Paragraph superseded on 08/19/2021 after the end of the transition period stated in Accounting Standards Update No. 2019-03, Not-for-Profit Entities (Topic 958): Updating the Definition of Collections.

The following paragraph headings were deleted upon rolling off into current text. Paragraph Deleted Paragraph Heading 105-10-65-4 > Transition Related to Accounting Standards Update No. 2018-09, Codification Improvements 310-20-65-1 > Transition Related to Accounting Standards Update No. 2017-08, Receivables—

Nonrefundable Fees and Other Costs (Subtopic 310-20): Premium Amortization on Purchased Callable Debt Securities

470-10-S65-1 > Transition Related to SEC Release No. 33-10762, Financial Disclosures about Guarantors and Issuers of Guaranteed Securities and Affiliates Whose Securities Collateralize a Registrant’s Securities

718-10-65-11 > Transition Related to Accounting Standards Update No. 2018-07, Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting

718-10-65-12 > Transition Related to Accounting Standards Update No. 2018-07, Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting

718-10-65-13 > Transition Related to Accounting Standards Update No. 2018-07, Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting

718-10-65-14 > Transition Related to Accounting Standards Update No. 2018-07, Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting

718-10-65-15 > Transition Related to Accounting Standards Update No. 2019-08, Compensation—Stock Compensation (Topic 718) and Revenue from Contracts with Customers (Topic 606): Codification Improvements—Share-Based Consideration Payable to a Customer

740-10-65-5 > Transition Related to Accounting Standards Update No. 2016-16, Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory

740-10-65-7 > Transition Related to Accounting Standards Update No. 2018-09, Codification Improvements 820-10-65-12 > Transition Related to Accounting Standards Update No. 2018-13, Fair Value Measurement

(Topic 820): Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement

825-10-65-2 > Transition Related to Accounting Standards Update No. 2016-01, Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities

825-10-65-5 > Transition Related to Accounting Standards Updates No. 2019-04, Codification Improvements to Topic 326, Financial Instruments—Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Instruments, and No. 2020-03, Codification Improvements to Financial Instruments

958-10-65-2 > Transition Related to Accounting Standards Update No. 2018-08, Not-for-Profit Entities (Topic 958): Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made

958-10-65-3 > Transition Related to Accounting Standards Update No. 2019-03, Not-for-Profit Entities (Topic 958): Updating the Definition of Collections

The glossary terms listed in the following table were deprecated upon rolling off into current text. Transition Paragraph Roll-off Date Glossary Term Affinity Program

Air Cargo Airbill Annual Report Area Franchise Assumption Authorization Code B Shares Bargain Purchase Barter Breakage Buydowns Capitation Fee Consideration Continuing Investments Continuing Involvement Cooperative Advertising Core Software Counterparty Performance Conditions

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Cross-Collateralized Customer Delivery Deposit Method Direct Selling Costs Distributor Enhancement Fare Finance Subsidiary Fixed Fee Flip Transactions Full Accrual Method Full and Unconditional Guarantee Half-Turn Handling Costs Incentive Independent Third Party Inducement Initial Franchise Fee Initial Services Investor Notes Licensing Lifted Flight Coupon Milestone Milestone Minor Subsidiary OTRLS Off-the-Shelf Software On-Line Lifts On-Line Sale and Off-Line Sale Operating Subsidiary Other than Retail Land Sales Ownership Interests PCS Parent Company with No Independent Assets or Operations Partnership Notes Percentage-of-Completion Method Planned Amenities Platform Platform-Transfer Right Postcontract Customer Support Profit Center Prospective Rate Setting Quarterly Report RPM RTU Reload Rescission Reseller Retrospective Insurance Arrangements Retrospective Rate Setting Revenue Passenger Mile Right-to-Use Round-Turn Sales Value Shipping Costs Site License Slotting Fees Street Date Syndication Fees Unit Upgrade Upgrade Right Upgrade Transaction User Vacation Club Wholly Owned Subsidiary

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Win Other corrections and maintenance items that affect versioning of Sections for archive purposes: Paragraph Deleted/Amended/Added 320-10-15-3(a)(2) Defined benefit pension, other postretirement, ,postretirement, and health and welfare plans (Topics

960, 962, and 965) 605-25-00-1 {Removed glossary link}Fair

Value{Removed glossary link} (3rd def.)

Added Accounting Standards Update No. 2012-04

10/01/2012

605-28-00-1 {Removed glossary link}Milestone{Removed glossary link}

Added Accounting Standards Update No. 2010-17

04/28/2010

910-20-60-1 > Contractors—Construction 946-605-00-1 {Removed glossary link}Front-End

Load{Removed glossary link} Added Accounting Standards

Update No. 2014-06 03/14/2014

978-340-00-1 {Removed glossary link}Phase{Removed glossary link} (2nd def.)

Amended Accounting Standards Update No. 2014-06

03/14/2014

978-605-00-1 {Removed glossary link}Phase{Removed glossary link} (2nd def.)

Amended Accounting Standards Update No. 2014-06

03/14/2014

{Removed glossary link}Reload Transaction{Removed glossary link}

Superseded Accounting Standards Update No. 2014-09

05/28/2014

{Removed glossary link}Time-Sharing{Removed glossary link}

Amended Accounting Standards Update No. 2014-06

03/14/2014

985-605-25-2 Made second-level pgroup heading a first-level pgroup heading: > > Software Requiring Significant Production, Modification, or Customization

985-605-25-7 Made second-level pgroup heading a first-level pgroup heading: > > Determining the Need for a Provision for Loss on a Contract

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Other corrections and maintenance items that do not affect versioning of Sections for archive purposes: General Note for Glossary 20 - All terms removed

Added to Sections: 605-15-20 605-25-20 605-45-20 605-50-20 912-210-20 912-605-20 920-605-20 920-845-20 922-430-20 922-605-20 924-605-20 926-430-20 926-605-20 926-845-20 928-605-20 940-605-20 952-340-20 952-605-20 970-605-20 972-430-20 972-605-20 974-605-20 978-605-20 985-845-20