Message-ID: <637096.1075860872873.JavaMail.evans@thyme> Date: Thu, 24 Jan 2002 11:04:56 -0800 (PST) From: kevin.hyatt@enron.com To: james.saunders@enron.com Subject: FASB Mime-Version: 1.0 Content-Type: text/plain; charset=us-ascii Content-Transfer-Encoding: 7bit X-From: Hyatt, Kevin X-To: Saunders, James X-cc: X-bcc: X-Folder: \Kevin_Hyatt_Mar2002\Hyatt, Kevin\Sent Items X-Origin: Hyatt-K X-FileName: khyatt (Non-Privileged).pst Can you tell me where to find the FASB 92 and 71 descriptions? thanks