ABC Corp. expects that a significant portion of its deferred tax assets will not be realized. Which section of the Accounting Standard Codification should ABC consult to determine whether a valuation allowance should be established for this asset? Enter your response in the answer fields below. Guidance on correctly structuring your response appears above and below the answer fields. Unless specifically requested, your response should not cite implementation guidance.

Type the topic here. Correctly formatted FASB ASC topics are 3 digits. FASB ASC Some examples of correctly formatted FASB ASC responses are 205-10-05-1, 323 740-S25-1, 260-10-60-1A, 715-30-35-95, 820-10-35-16BB, 810-10-55-205AE, 815-10- 50-4EEE, and 815-10-50-4EEEE