EFTA Document EFTA01366784

Amendment #4 Page 355 of 868 .10tIr i4 FernIt-0 ASU No. 201409, Revenue from Contracts St Customers (Topic 606) In Ma/ 2014 the EASE) issued ASU NO 2014-09 Revenue Iran Convects wen Customers. which requires an entey to recognize the amount of revenue to which it expects to be earl ed fa me transfer of promised goods a services to customers ASU 2014-09 wa replace most ousting revenue recognition gudance in U S GAAP when 4 becomes effective ASU 2014-09 is OWN° fa us cn January 1. 2017 Earl