FASB ASC Structure. Each ASC reference is structured as a series of four numbers: a three-digit Topic (the first digit of which represents an Area), a two-digit Subtopic, a two-digit Section, and a two- or three-digit Paragraph.

Pensions & Postemployment Benefits - Your client has established a defined contribution pension plan for its employees. The plan requires the company to make contributions for the period during which the employee is performing services and reduced contributions for a period after the employee retires. Identify the location in professional standards that indicates how those costs should be accounted for. FASB ASC?