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In our comment letter, we support the FASB’s continued effort to address stakeholder feedback on the Accounting Standards Codification (ASC or Codification) and make improvements to US GAAP. We agree that many of the proposed changes would clarify the guidance or correct its unintended application and make minor improvements to the Codification that would not be expected to have a significant effect on current accounting practice. However, we recommend the Board clarify certain aspects of the proposal, particularly the proposed amendments to ASC 260, Earnings per Share, to improve operability.