Using the 3M annual report document the ASC topics for footnotes The documentation must include the ASC topic that relate to each part of each footnote along with and explanation as to why that is the correct topic.

Note 4. Goodwill and Intangible Assets

Goodwill assets are found in ASC (350-20) however the recognition at acquisition of goodwill is found at ASC (805-30) as this area gives better information on the acquisition of goodwill. Intangible assets other than goodwill are found at ASC (350-30) and this is appropriate because it is when information for intangible assets besides goodwill are found.

NOTE 11. Marketable Securities and Held-to-Maturity Debt Securities

More information on the marketable securities is found at ASC (321-10) and more detail for this is seen at ASC (321-10-55). Debt securities on the other hand are found at ASC (320-10) and ASC (320-10-55)

Note 14. Derivatives

Information on derivatives in general can be found at ASC (815) Cash flow hedges are found at ASC (815-30-55) Fair value hedges information is found at ASC (815-25-55) Net investment Hedges information is found at ASC (815-35-55)

Note 15. Fair Value Measurement

Information for this is found at ASC (820-10-55) as the footnote in the statement says, this is what 3M follows.

Note 17. Leases

Leases are covered in ASC (840) and goes into more detail at ASC (840-10-55)

Capital leases are found at ASC (840-30-55) and operating leases information are found at ASC (840-20-55)