It's been pointed out to you several times that it's in section 9B of your own post. Now, use a search engine and look at what GAAP entails. NTRB has been kind enough to lay it out so a toddler can even understand it. Maybe you need to see it in fingerpaint instead of crayon? You demand that everyone does every tiny bit of research for you. Maybe try looking where you're pointed just a little for once.