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Nature of Business, Basis of Presentation and Summary of Significant Accounting Policies | 12 Months Ended
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Oct. 03, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Nature of Business, Basis of Presentation and Summary of Significant Accounting Policies | NATURE OF BUSINESS, BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Aramark (the "Company") is a leading global provider of food and facilities services to education, healthcare, business & industry, and sports, leisure & corrections clients. The Company's largest market is the United States, which is supplemented by an additional 15-country footprint. The Company also provides services on a more limited basis in several additional countries and in offshore locations. The Company operates its business in two reportable segments that share many of the same operating characteristics: •Food and Support Services United States ("FSS United States") - Food, refreshment, specialized dietary and support services, including facility maintenance and housekeeping, provided to business, educational and healthcare institutions and in sports, leisure and other facilities within the United States. •Food and Support Services International ("FSS International") - Food, refreshment, specialized dietary and support services, including facility maintenance and housekeeping, provided to business, educational and healthcare institutions and in sports, leisure and other facilities outside of the United States with the largest operations within Canada, Chile, China, Germany, Spain, Ireland and the United Kingdom. The consolidated financial statements include the accounts of the Company and all of its subsidiaries in which a controlling financial interest is maintained in accordance with generally accepted accounting principles in the United States ("U.S. GAAP"). All significant intercompany transactions and accounts have been eliminated. On September 30, 2023, the Company completed the separation and distribution of its Aramark Uniform and Career Apparel ("Uniform") segment into an independent publicly traded company, Vestis Corporation ("Vestis"), and the historical results of the Uniform segment have been reflected as discontinued operations in the Company's consolidated financial statements for all periods prior to the separation and distribution. Additional disclosures regarding the separation and distribution are provided in Note 2. Fiscal Year The Company's fiscal year is the fifty-two or fifty-three week period which ends on the Friday nearest September 30th. The fiscal year ended October 3, 2025 is a fifty-three week period, while the fiscal years ended September 27, 2024 and September 29, 2023 were each fifty-two week periods. New Accounting Standards Updates Adopted Standards (from most to least recent date of issuance) In November 2023, the Financial Accounting Standards Board ("FASB") issued Accounting Standard Update ("ASU") 2023-07 Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. The Company adopted the new standard and applied the amendments retrospectively to all prior periods presented in the Company's consolidated financial statements. The standard requires disclosure of any significant segment expenses that are regularly provided to the chief operating decision maker ("CODM") for each reportable segment. In addition, the standard requires disclosure of an amount for “other segment items” by reportable segment and a description of its composition. The standard also requires all annual disclosures about a reporting segment’s profit or loss and assets to be provided on an interim basis, beginning in fiscal 2026. Adoption of the new standard did not impact the Consolidated Balance Sheets or the Consolidated Statements of Income. Refer to Note 15 for the incremental disclosures required under the standard. Standards Not Yet Adopted (from most to least recent date of issuance) In September 2025, the FASB issued A SU 2025-06, Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software (Subtopic 350-40), to modernize the accounting guidance for the costs to develop software for internal use. The standard applies to costs incurred to develop or obtain software for internal use. ASU 2025-06 amends the existing standard that refers to various stages of a software development project to align better with current software development methods, such as agile programming. Under the new guidance, entities will commence capitalizing eligible costs when (i) management has authorized and committed to funding the software project, and (ii) it is probable that the project will be completed and the software will be used to perform the function intended. The guidance is effective for the Company in the first quarter of fiscal 2029 and early adoption is permitted. The guidance can be applied on a prospective basis, a modified basis for in-process projects or on a retrospective basis. The Company is currently assessing the impact of the new guidance on its financial statement disclosures. In November 2024, the FASB issued ASU 2024-03, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses. The guidance requires disclosure of additional information related to certain costs and expenses, including amounts of inventory purchases, employee compensation and depreciation and amortization included in each income statement line item. The guidance also requires disclosure of the total amount of selling expenses and the Company’s definition of selling expenses. The guidance is effective for the Company for annual periods beginning in fiscal 2028 and for interim periods beginning in fiscal 2029. The Company is currently assessing the impact of the new guidance on its financial statement disclosures. In December 2023, the FASB issued ASU 2023-09 Income Taxes (Topic 740): Improvements to Income Tax Disclosures to enhance the transparency and decision usefulness of income tax disclosures. The guidance will require improvements to income tax disclosures primarily related to the rate reconciliation and income taxes paid information. The guidance is effective for the Company's annual disclosures for fiscal 2026 and early adoption is permitted. The Company is currently assessing the impact of the new guidance on its financial statement disclosures. Other new accounting pronouncements recently issued or newly effective were not applicable to the Company, did not have a material impact on the consolidated financial statements or are not expected to have a material impact on the consolidated financial statements. Revenue Recognition The Company recognizes revenue when its performance obligation is satisfied upon the transfer of control of the promised product or service to customers in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods and services. In each of the Company's operating segments, revenue is recognized over time in the period in which services are provided pursuant to the terms of the Company's contractual relationships with its clients. The Company generally records revenue on contracts (both profit and loss contracts and client interest contracts) on a gross basis as the Company is the primary obligor and service provider. See Note 8 for additional information on revenue recognition. Certain profit and loss contracts include payments to the client, typically calculated as a fixed or variable percentage of various categories of revenue and income. In some cases, these contracts require minimum guaranteed payments that are contingent on certain future events. These expenses are currently recorded in "Cost of services provided (exclusive of depreciation and amortization)." Revenue from client interest contracts is generally comprised of amounts billed to clients for food, labor and other costs that the Company incurs, controls and pays for. Revenue from these contracts also includes any associated management fees, client subsidies or incentive fees based upon the Company's performance under the contract. Revenue from direct marketing activities is recognized at a point in time upon shipment. All revenue related taxes are presented on a net basis. The timing of revenue recognition may differ from the timing of invoicing to customers. The Company records an accounts receivable balance when revenue is recognized prior to or at the time of invoicing the customer. The majority of the Company’s receivables balances are based on contracts with customers. The Company estimates and reserves for its credit loss exposure based on historical experience, current conditions and reasonable and supportable forecasts that affect the collectability of the reported amount in estimating credit losses. Credit loss expense is classified within "Cost of services provided (exclusive of depreciation and amortization)." Vendor Consideration Consideration received from vendors includes rebates, allowances and volume discounts and are accounted for as an adjustment to the cost of the vendors' products or services and are reported as a reduction of "Cost of services provided (exclusive of depreciation and amortization)," "Inventory," or "Property and equipment, net." Income from rebates, allowances and volume discounts is recognized based on actual purchases in the fiscal period relative to total actual purchases to be made for the contractual rebate period agreed to with the vendor. Rebates, allowances and volume discounts related to “Inventory” held at the balance sheet date are deducted from the carrying value of these inventories. Rebates, allowances and volume discounts related to "Property and equipment, net" are deducted from the costs capitalized. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could materially differ from those estimates. Comprehensive Income Comprehensive income includes all changes to stockholders' equity during a period, except those resulting from investments by and distributions to stockholders. Components of comprehensive income include net income, changes in foreign currency translation adjustments (net of tax), pension plan adjustments (net of tax), changes in the fair value of cash flow hedges (net of tax) and changes to the share of any equity investees' comprehensive income (net of tax). The summary of the components of comprehensive income is as follows (in thousands):
| Fiscal Year Ended
| October 3, 2025 |  | September 27, 2024 |  | September 29, 2023
| Pre-Tax Amount | Tax Effect | After-Tax Amount |  | Pre-Tax Amount | Tax Effect | After-Tax Amount |  | Pre-Tax Amount | Tax Effect | After-Tax Amount
Net income |  |  | $ | 326,870 |  |  |  |  | $ | 261,893 |  |  |  |  | $ | 673,530 |
Pension plan adjustments | 67 |  | 1,716 |  | 1,783 |  |  | (12,904) |  | 1,836 |  | (11,068) |  |  | (7,960) |  | 929 |  | (7,031) |
Foreign currency translation adjustments | (12,312) |  | — |  | (12,312) |  |  | 18,082 |  | — |  | 18,082 |  |  | 28,136 |  | (7,863) |  | 20,273 |
Cash flow hedges: |  |  |  |  |  |  |  |  |  |  |
Unrealized gain (loss) arising during the period | 11,159 |  | (2,901) |  | 8,258 |  |  | (22,016) |  | 5,724 |  | (16,292) |  |  | 51,541 |  | (13,401) |  | 38,140 |
Reclassification adjustments | (44,160) |  | 11,482 |  | (32,678) |  |  | (76,150) |  | 19,799 |  | (56,351) |  |  | (59,117) |  | 15,371 |  | (43,746) |
Share of equity investee's comprehensive income | — |  | — |  | — |  |  | — |  | — |  | — |  |  | 10,616 |  | (4,918) |  | 5,698 |
Other comprehensive (loss) income | (45,246) |  | 10,297 |  | (34,949) |  |  | (92,988) |  | 27,359 |  | (65,629) |  |  | 23,216 |  | (9,882) |  | 13,334 |
Comprehensive income |  |  | 291,921 |  |  |  |  | 196,264 |  |  |  |  | 686,864 |
Less: Net income (loss) attributable to noncontrolling interests |  |  | 476 |  |  |  |  | (629) |  |  |  |  | (578) |
Comprehensive income attributable to Aramark stockholders |  |  | $ | 291,445 |  |  |  |  | $ | 196,893 |  |  |  |  | $ | 687,442 |
The amounts in the table above exclude the impact of a $5.1 million pension plan adjustment and $26.3 million currency adjustment during the fiscal year ended September 27, 2024 related to the separation and distribution of the Uniform segment (see Note 2). Accumulated other comprehensive loss consists of the following (in thousands):
| October 3, 2025 |  | September 27, 2024
Pension plan adjustments | $ | (18,450) |  |  | $ | (20,233) |
Foreign currency translation adjustments | (161,012) |  |  | (148,700) |
Cash flow hedges | 12,056 |  |  | 36,476 |
| $ | (167,406) |  |  | $ | (132,457) |
Currency Translation Gains and losses resulting from the translation of financial statements of non-United States subsidiaries are reflected as a component of accumulated other comprehensive loss in stockholders' equity. Beginning in fiscal 2018, Argentina was determined to have a highly inflationary economy. As a result, the Company remeasures the financial statements of Argentina's operations in accordance with the accounting guidance for highly inflationary economies. The impact of the remeasurements was a foreign currency transaction loss of $5.7 million, $5.4 million and $10.4 million during fiscal 2025, fiscal 2024 and fiscal 2023, respectively, to the Consolidated Statements of Income. The impact of foreign currency transaction gains and losses exclusive of Argentina's operations included in the Company's operating results for fiscal 2025, fiscal 2024 and fiscal 2023 were immaterial to the consolidated financial statements. Current Assets The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. The Company insures portions of its risk related to general liability, automobile liability, workers’ compensation liability claims as well as certain property damage risks through a wholly owned captive insurance subsidiary (the "Captive") as part of its approach to risk finance. The Captive is subject to regulations within its domicile of Bermuda, including regulations established by the Bermuda Monetary Authority (the "BMA") relating to levels of liquidity and solvency as such concepts are defined by the BMA. The Captive was in compliance with these regulations as of October 3, 2025. These regulations may have the effect of limiting the Company's ability to access certain cash and cash equivalents held by the Captive for uses other than for the payment of its general liability, automobile liability, workers’ compensation liability, certain property damage and related Captive costs. As of October 3, 2025 and September 27, 2024, cash and cash equivalents at the Captive were $133.5 million and $94.7 million, respectively. The Captive previously invested in United States Treasury securities where the amount of these investments as of October 3, 2025 and September 27, 2024 was zero and $42.3 million, respectively, and recorded in "Prepayments and other current assets" on the Consolidated Balance Sheets. Inventories are valued at the lower of cost (principally the first-in, first-out method) or net realizable value. The inventory reserve is determined based on history and projected customer consumption and specific identification. As of October 3, 2025 and September 27, 2024, the Company's reserve for inventory was $10.0 million and $19.3 million, respectively. During fiscal 2024, the Company recorded non-cash adjustments to inventory of $18.2 million based on expected usage of certain food and nonfood items within the Corrections business of the FSS United States segment to reflect the net realizable value of inventory, which is included in "Cost of services provided (exclusive of depreciation and amortization)" on the Consolidated Statements of Income. The components of inventories are as follows:
|  | October 3, 2025 |  | September 27, 2024
Food |  | 95.6 | % |  | 95.9 | %
Parts, supplies and novelties |  | 4.4 | % |  | 4.1 | %
|  | 100.0 | % |  | 100.0 | %
Prepayments and other current assets The following table presents details of "Prepayments and other current assets" as presented in the Consolidated Balance Sheets (in thousands):
|  | October 3, 2025 |  | September 27, 2024
Prepaid Insurance |  | $ | 16,849 |  |  | $ | 12,660 |
Prepaid Taxes and Licenses |  | 7,571 |  |  | 7,282 |
Current Income Tax Asset |  | 26,803 |  |  | 3,829 |
Marketable Securities(1) |  | — |  |  | 42,342 |
Restricted Cash(2) |  | 68,049 |  |  | 60,130 |
Other Prepaid Expenses |  | 135,370 |  |  | 123,307 |
|  | $ | 254,642 |  |  | $ | 249,550 |
(1) | Marketable securities represent held-to-maturity debt securities with original maturities greater than three months, which are maturing within one year.
(2) | Within the FSS International segment, the Company receives certain cash on behalf of the Company's clients, which is contractually restricted from withdrawal and usage.
Property and Equipment Property and equipment are stated at cost and are depreciated over their estimated useful lives on a straight-line basis. Gains and losses on dispositions are included in operating results. Maintenance and repairs are charged to current operations and replacements and significant improvements that extend the useful life of the asset are capitalized. The estimated useful lives for the major categories of property and equipment are generally 10 years to 40 years for buildings and improvements and three years to 20 years for service equipment and fixtures. Depreciation expense for fiscal 2025, fiscal 2024 and fiscal 2023 was $302.0 million, $276.2 million and $267.9 million, respectively. During fiscal 2023, the Company completed a strategic review of certain administrative locations, taking into account facility capacity and current utilization, among other factors. Based on this review, the Company vacated or otherwise reduced its usage at certain of these locations, resulting in an analysis of the recoverability of the assets associated with the locations. As a result, the Company recorded a non-cash impairment charge of $19.0 million within its FSS United States segment, which is included in "Cost of services provided (exclusive of depreciation and amortization)" on the Consolidated Statements of Income for the fiscal year ended September 29, 2023. The non-cash impairment charge consisted of operating lease right-of-use assets of $8.6 million and property and equipment of $10.4 million. During fiscal 2023, the Company recorded a gain of $36.3 million relating to income from proceeds associated with possessory interest at one of the National Park sites within the FSS United States segment, which is included in “Cost of services provided (exclusive of depreciation and amortization)” on the Consolidated Statements of Income. Other Assets The following table presents details of "Other Assets" as presented in the Consolidated Balance Sheets (in thousands):
|  | October 3, 2025 |  | September 27, 2024
Cost to fulfill - Client(1) |  | $ | 75,976 |  |  | $ | 80,441 |
Long-term receivables |  | 40,876 |  |  | 35,772 |
Miscellaneous investments(2) |  | 132,396 |  |  | 121,331 |
Computer software costs, net(3) |  | 149,390 |  |  | 144,878 |
Interest rate swap agreements(4) |  | 20,262 |  |  | 41,158 |
Employee sales commissions(5) |  | 38,133 |  |  | 35,857 |
Other(6) |  | 139,640 |  |  | 114,717 |
|  | $ | 596,673 |  |  | $ | 574,154 |
(1) | Cost to fulfill - Client represent payments made by the Company to enhance the service resources used by the Company to satisfy its performance obligation (see Note 8).
(2) | Miscellaneous investments represent investments in 50% or less owned entities.
(3) | Computer software costs, net represent capitalized costs incurred to purchase or develop software for internal use and are amortized over the estimated useful life of the software, generally a period of three to 10 years.
(4) | Interest rate swap agreements represent receivables under cash flow hedging agreements based on current forward interest rates (see Note 6).
(5) | Employee sales commissions represent commission payments made to employees related to new or retained business contracts (see Note 8).
(6) | Other consists primarily of noncurrent deferred tax assets, pension assets, deferred financing costs on certain revolving credit facilities and other noncurrent assets.
For investments in 50% or less owned entities accounted for under the equity method of accounting, the carrying amount as of October 3, 2025 and September 27, 2024 was $70.6 million and $84.0 million, respectively. During fiscal 2025, the Company recognized a non-cash charge for the impairment of an equity investment of $19.5 million included in "Loss (Gain) on Equity Investments, net" on the Consolidated Statements of Income. During fiscal 2023, the Company sold its 50% ownership interest in AIM Services Co., Ltd., a leading Japanese food services company, to Mitsui & Co., Ltd. for $535.0 million in cash in a taxable transaction resulting in a pre-tax gain on sale of this equity investment of $377.1 million ($278.7 million gain net of tax). The pre-tax gain is included in "Loss (Gain) on Equity Investments, net" on the Consolidated Statements of Income. For investments in 50% or less owned entities, other than those accounted for under the equity method of accounting, the Company measures these investments at cost, less any impairment and adjusted for changes in fair value resulting from observable price changes for an identical or a similar investment of the same issuer due to the lack of readily available fair values related to those investments. The carrying amount of equity investments without readily determinable fair values as of October 3, 2025 and September 27, 2024 was $59.6 million and $35.4 million, respectively. On September 24, 2024, the Company sold its remaining equity investment ownership interest in the San Antonio Spurs NBA franchise for $101.2 million in cash in a taxable transaction resulting in a pre-tax gain on sale of this equity investment of $25.1 million ($19.6 million gain net of tax) during fiscal 2024. The pre-tax gain is included in "Loss (Gain) on Equity Investments, net" on the Consolidated Statements of Income. During fiscal 2023, the Company sold a portion of its equity investment ownership interest in the San Antonio Spurs NBA franchise for $98.2 million in cash in a taxable transaction resulting in a pre-tax loss on sale of this equity investment of $1.1 million ($2.2 million loss net of tax). The pre-tax loss is included in "Loss (Gain) on Equity Investments, net" on the Consolidated Statements of Income. Supply Chain Finance Program The Company has agreements with third-party administrators that allow participating vendors to voluntarily elect to sell payment obligations from the Company to financial institutions as part of a Supply Chain Finance Program ("SCF Program"). The Company's payment terms to the financial institutions, including the timing and amount of payments, are based on the original supplier invoices. When participating vendors elect to sell one or more of the Company's payment obligations, the Company's rights and obligations to settle the payable on their contractual due date are not impacted. The Company has no economic or commercial interest in a vendor's decision to sell the Company's payment obligations. The Company agrees on commercial terms with vendors for the goods and services procured, which are consistent with payment terms observed at other peer companies in the industry, and the terms are not impacted by the SCF Program. For the SCF Program, the Company does not provide asset pledges, or other forms of guarantees, as security for the committed payment to the financial institutions. As of October 3, 2025 and September 27, 2024, the Company had $4.7 million and $2.6 million, respectively, of outstanding payment obligations to the financial institutions as part of the SCF Program recorded in "Accounts payable" on the Consolidated Balance Sheets. The rollforward of the Company's outstanding payment obligations to financial institutions under these programs is as follows (in thousands):
Obligations outstanding at September 27, 2024 | $ | 2,576 |
Additions | 25,921 |
Settlements | (23,773) |
Obligations outstanding at October 3, 2025 | $ | 4,724 |
Other Accrued Expenses and Liabilities The following table presents details of "Accrued expenses and other current liabilities" in the Consolidated Balance Sheets (in thousands):
|  | October 3, 2025 |  | September 27, 2024
Deferred income(1) |  | $ | 379,274 |  |  | $ | 370,800 |
Accrued client expenses |  | 244,261 |  |  | 220,387 |
Accrued taxes |  | 70,727 |  |  | 67,205 |
Accrued insurance(2) and interest |  | 158,071 |  |  | 160,133 |
Other |  | 537,330 |  |  | 464,317 |
|  | $ | 1,389,663 |  |  | $ | 1,282,842 |
(1) | Includes consideration received in advance from customers prior to the service being performed ($362.3 million and $352.5 million) or from vendors prior to the goods being consumed ($17.0 million and $18.3 million) in fiscal 2025 and fiscal 2024, respectively.
(2) | The Company is self-insured for certain obligations related to its employee health care benefit programs as well as for certain risks retained under its general liability, automobile liability, workers’ compensation liability and certain property damage programs. Reserves are estimated through actuarial methods, with the assistance of third-party actuaries using loss development assumptions based on the Company's claims history.
Other Noncurrent Liabilities The following table presents details of "Other Noncurrent Liabilities" as presented in the Consolidated Balance Sheets (in thousands):
|  | October 3, 2025 |  | September 27, 2024
Deferred compensation |  | $ | 237,796 |  |  | $ | 225,529 |
Pension-related liabilities |  | 9,249 |  |  | 10,249 |
Interest rate swap agreements(1) |  | 3,972 |  |  | — |
Insurance reserves(2) |  | 141,829 |  |  | 135,767 |
Other noncurrent liabilities |  | 162,307 |  |  | 118,587 |
|  | $ | 555,153 |  |  | $ | 490,132 |
(1) | A number of interest rate swaps moved from asset positions as of September 27, 2024 to liability positions as of October 3, 2025 due to changes in forward interest rates (see Note 6).
(2) | The Company is self-insured for certain obligations for certain risks retained under its general liability, automobile liability, workers’ compensation liability and certain property damage programs. Reserves are estimated through actuarial methods, with the assistance of third-party actuaries using loss development assumptions based on the Company's claims history.
Impact of COVID-19 The Coronavirus Aid, Relief and Economic Security Act ("CARES Act") provided for deferred payment of the employer portion of social security taxes through the end of calendar 2020, with 50% of the deferred amount due December 31, 2021 and the remaining 50% due December 31, 2022. The Company paid $47.6 million in remaining deferred social security taxes in fiscal 2023. Supplemental Cash Flow Information
|  | Fiscal Year Ended
(in millions) |  | October 3, 2025 |  | September 27, 2024 |  | September 29, 2023
Interest paid |  | $ | 328.9 |  |  | $ | 333.5 |  |  | $ | 408.3 |
Income taxes paid |  | 116.5 |  |  | 116.2 |  |  | 46.0 |
Significant non-cash activities are as follows: •During fiscal 2025, fiscal 2024 and fiscal 2023, the Company executed finance lease transactions. The present value of the future rental obligations was $25.9 million, $13.3 million and $4.9 million for the respective periods, which is included in "Property and Equipment, at cost" and "Long-Term Borrowings" on the Consolidated Balance Sheets. •During fiscal 2025, fiscal 2024 and fiscal 2023, cashless settlements of the exercise price and related employee minimum tax withholding liabilities of share-based payment awards were $33.8 million, $21.4 million and $31.3 million, respectively.

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- Definition The entire disclosure for the organization, consolidation and basis of presentation of financial statements disclosure, and significant accounting policies of the reporting entity. May be provided in more than one note to the financial statements, as long as users are provided with an understanding of (1) the significant judgments and assumptions made by an enterprise in determining whether it must consolidate a VIE and/or disclose information about its involvement with a VIE, (2) the nature of restrictions on a consolidated VIE's assets reported by an enterprise in its statement of financial position, including the carrying amounts of such assets, (3) the nature of, and changes in, the risks associated with an enterprise's involvement with the VIE, and (4) how an enterprise's involvement with the VIE affects the enterprise's financial position, financial performance, and cash flows. Describes procedure if disclosures are provided in more than one note to the financial statements. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483426/235-10-50-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 810 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/810/tableOfContent Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 205 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/205/tableOfContent + Details
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