Authority and currency
About this authority
- Publisher
- U.S. Securities and Exchange Commission
- Standing
- Primary authority
- Version
- First amended complaint
- Relevant parts
- Paragraphs 1-3 and 18-19; line costs, reserve releases, capitalization, and controls
- Currency
- current · checked Aug 7, 2026
The filing gives a clean teaching contrast: a current-period operating cost was moved to an asset account, changing both the income statement and balance sheet before later depreciation. The case asks learners to explain that multi-period effect and the missing support, not merely recognize the company name.