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<div class="xbrl-content"> <h3>Quarterly report pursuant to Section 13 or 15(d)</h3> <div id="xbrl-menu-top"> <div class="navigation"> <ul class="xbrl-sf-menu"> <li> <a class="menu-item " href="https://investors.bio-techne.com/all-sec-filings/xbrl_doc_only/3082">Cover</a> <ul class="submenu"> <li><a href="https://investors.bio-techne.com/all-sec-filings/xbrl_doc_only/3082">Document And Entity Information</a></li> </ul> </li> <li> <a class="menu-item " href="https://investors.bio-techne.com/all-sec-filings/xbrl_doc_only/3083">Financial Statements</a> <ul class="submenu"> <li><a href="https://investors.bio-techne.com/all-sec-filings/xbrl_doc_only/3083">CONDENSED CONSOLIDATED STATEMENTS OF EARNINGS AND COMPREHENSIVE INCOME</a></li> <li><a href="https://investors.bio-techne.com/all-sec-filings/xbrl_doc_only/3084">CONDENSED CONSOLIDATED BALANCE SHEETS</a></li> <li><a href="https://investors.bio-techne.com/all-sec-filings/xbrl_doc_only/3085">CONDENSED CONSOLIDATED BALANCE SHEETS 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(Tables)</a></li> <li><a href="https://investors.bio-techne.com/all-sec-filings/xbrl_doc_only/3113">Segment Information (Tables)</a></li> </ul> </li> <li> <a class="menu-item current" href="https://investors.bio-techne.com/all-sec-filings/xbrl_doc_only/3114">Notes Details</a> <ul class="submenu"> <li><a href="https://investors.bio-techne.com/all-sec-filings/xbrl_doc_only/3114">Basis of Presentation and Summary of Significant Accounting Policies - Investments (Details)</a></li> <li><a href="https://investors.bio-techne.com/all-sec-filings/xbrl_doc_only/3115">Basis of Presentation and Summary of Significant Accounting Policies - Restructuring Charges (Details)</a></li> <li><a href="https://investors.bio-techne.com/all-sec-filings/xbrl_doc_only/3116">Revenue Recognition - Narrative (Details)</a></li> <li><a href="https://investors.bio-techne.com/all-sec-filings/xbrl_doc_only/3117">Revenue Recognition - Disaggregation of Revenue (Details)</a></li> <li><a href="https://investors.bio-techne.com/all-sec-filings/xbrl_doc_only/3118">Selected Balance Sheet Data - Narrative (Details)</a></li> <li><a href="https://investors.bio-techne.com/all-sec-filings/xbrl_doc_only/3119">Selected Balance Sheet Data - Inventories (Details)</a></li> <li><a href="https://investors.bio-techne.com/all-sec-filings/xbrl_doc_only/3120">Selected Balance Sheet Data - Property and Equipment (Details)</a></li> <li><a href="https://investors.bio-techne.com/all-sec-filings/xbrl_doc_only/3121">Selected Balance Sheet Data - Intangible Assets (Details)</a></li> <li><a href="https://investors.bio-techne.com/all-sec-filings/xbrl_doc_only/3122">Selected Balance Sheet Data - Changes to Carrying Amount of Net Intangible Assets (Details)</a></li> <li><a href="https://investors.bio-techne.com/all-sec-filings/xbrl_doc_only/3123">Selected Balance Sheet Data - Estimated Future Amortization Expense for Intangible Assets (Details)</a></li> <li><a href="https://investors.bio-techne.com/all-sec-filings/xbrl_doc_only/3124">Selected Balance Sheet Data - Changes in Carrying Amount of Goodwill (Details)</a></li> <li><a href="https://investors.bio-techne.com/all-sec-filings/xbrl_doc_only/3125">Selected Balance Sheet Data - Other Assets (Details)</a></li> <li><a href="https://investors.bio-techne.com/all-sec-filings/xbrl_doc_only/3126">Acquisitions - Narrative (Details)</a></li> <li><a href="https://investors.bio-techne.com/all-sec-filings/xbrl_doc_only/3127">Acquisitions - Preliminary and Final Fair Value of Assets and Liabilities Assumed (Details)</a></li> <li><a href="https://investors.bio-techne.com/all-sec-filings/xbrl_doc_only/3128">Fair Value Measurements - Narrative (Details)</a></li> <li><a href="https://investors.bio-techne.com/all-sec-filings/xbrl_doc_only/3129">Fair Value Measurements - Assets and Liabilities Measured on a Recurring Basis (Details)</a></li> <li><a href="https://investors.bio-techne.com/all-sec-filings/xbrl_doc_only/3130">Fair Value Measurements - Contractual Amounts of the Outstanding Instruments (Details)</a></li> <li><a href="https://investors.bio-techne.com/all-sec-filings/xbrl_doc_only/3131">Fair Value Measurements - Pretax Amount Of The Gains And Losses On Our Hedging Instruments And The Classification Of Those Gains And Losses (Details)</a></li> <li><a href="https://investors.bio-techne.com/all-sec-filings/xbrl_doc_only/3132">Debt and Other Financing Arrangements - Narrative (Details)</a></li> <li><a href="https://investors.bio-techne.com/all-sec-filings/xbrl_doc_only/3133">Leases - Narrative (Details)</a></li> <li><a href="https://investors.bio-techne.com/all-sec-filings/xbrl_doc_only/3134">Leases - Balance Sheet Classification (Details)</a></li> <li><a href="https://investors.bio-techne.com/all-sec-filings/xbrl_doc_only/3135">Leases - Cash Paid (Details)</a></li> <li><a href="https://investors.bio-techne.com/all-sec-filings/xbrl_doc_only/3136">Leases - Fair Value of the Lease Liability by Payment Date (Details)</a></li> <li><a href="https://investors.bio-techne.com/all-sec-filings/xbrl_doc_only/3137">Supplemental Equity and Accumulated Other Comprehensive Income (loss) Information - Narrative (Details)</a></li> <li><a href="https://investors.bio-techne.com/all-sec-filings/xbrl_doc_only/3138">Supplemental Equity and Accumulated Other Comprehensive Income (loss) Information - Consolidated Changes in Equity (Details)</a></li> <li><a href="https://investors.bio-techne.com/all-sec-filings/xbrl_doc_only/3139">Supplemental Equity and Accumulated Other Comprehensive Income (loss) Information - Changes in Accumulated Other Comprehensive Income (Loss), Net of Tax (Details)</a></li> <li><a href="https://investors.bio-techne.com/all-sec-filings/xbrl_doc_only/3140">Earnings Per Share - Narrative (Details)</a></li> <li><a href="https://investors.bio-techne.com/all-sec-filings/xbrl_doc_only/3141">Earnings Per Share - Shares Used in the Earnings Per Share Computations (Details)</a></li> <li><a href="https://investors.bio-techne.com/all-sec-filings/xbrl_doc_only/3142">Share-based Compensation (Details)</a></li> <li><a href="https://investors.bio-techne.com/all-sec-filings/xbrl_doc_only/3143">Other Income / (Expense) - Narrative (Details)</a></li> <li><a href="https://investors.bio-techne.com/all-sec-filings/xbrl_doc_only/3144">Other Income / (Expense) - Schedule of Components of Other Income (Expense) (Details)</a></li> <li><a href="https://investors.bio-techne.com/all-sec-filings/xbrl_doc_only/3145">Income Taxes (Details)</a></li> <li><a href="https://investors.bio-techne.com/all-sec-filings/xbrl_doc_only/3146">Segment Information - Financial Information Relating to Reportable Segments (Details)</a></li> </ul> </li> </ul> </div> </div> <div class="spr-xbrl-document"> <h4>Earnings Per Share - Shares Used in the Earnings Per Share Computations (Details)</h4> <title></title> <span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm45979408431088"> <tr> <th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Earnings Per Share - Shares Used in the Earnings Per Share Computations (Details) - USD ($)<br> $ / shares in Units, shares in Thousands, $ in Thousands</strong></div></th> <th class="th" colspan="2">3 Months Ended</th> </tr> <tr> <th class="th"><div>Sep. 30, 2024</div></th> <th class="th"><div>Sep. 30, 2023</div></th> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerShareAbstract', window );"><strong>Earnings Per Share [Abstract]</strong></a></td> <td class="text">聽<span></span> </td> <td class="text">聽<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net earnings</a></td> <td class="nump">$ 33,600<span></span> </td> <td class="nump">$ 50,993<span></span> </td> </tr> <tr class="reu"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net earnings</a></td> <td class="nump">33,600<span></span> </td> <td class="nump">50,993<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_UndistributedEarningsLossAllocatedToParticipatingSecuritiesBasic', window );">Income allocated to participating securities</a></td> <td class="num">(6)<span></span> </td> <td class="num">(8)<span></span> </td> </tr> <tr class="reu"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic', window );">Income available to common shareholders</a></td> <td class="nump">$ 33,594<span></span> </td> <td class="nump">$ 50,985<span></span> </td> </tr> <tr class="ro"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic', window );">Weighted-average shares outstanding - basic (in shares)</a></td> <td class="nump">158,531<span></span> </td> <td class="nump">158,130<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerShareBasic', window );">Earnings per share - basic</a></td> <td class="nump">$ 0.21<span></span> </td> <td class="nump">$ 0.32<span></span> </td> </tr> <tr class="rou"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLossAvailableToCommonStockholdersDiluted', window );">Income available to common shareholders</a></td> <td class="nump">$ 33,594<span></span> </td> <td class="nump">$ 50,985<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements', window );">Dilutive effect of stock options and restricted stock units (in shares)</a></td> <td class="nump">2,584<span></span> </td> <td class="nump">3,810<span></span> </td> </tr> <tr class="rou"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding', window );">Weighted-average common shares outstanding - diluted (in shares)</a></td> <td class="nump">161,115<span></span> </td> <td class="nump">161,940<span></span> </td> </tr> <tr class="re"> <td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerShareDiluted', window );">Earnings per share - diluted</a></td> <td class="nump">$ 0.21<span></span> </td> <td class="nump">$ 0.31<span></span> </td> </tr> </table> <div style="display: none;"> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareAbstract"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_EarningsPerShareAbstract</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:stringItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareBasic"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-6<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 52<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482635/260-10-55-52<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 60<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI 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Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(27))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(23))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-7<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_EarningsPerShareBasic</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:perShareItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareDiluted"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-6<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 52<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482635/260-10-55-52<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 60<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (g)<br> 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https://asc.fasb.org/1943274/2147478524/942-220-S99-1<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(23))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-7<br></p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_EarningsPerShareDiluted</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>dtr-types:perShareItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>na</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncrementalCommonSharesAttributableToShareBasedPaymentArrangements"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Additional shares included in the calculation of diluted EPS as a result of the potentially dilutive effect of share based payment arrangements using the treasury stock method.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div 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</tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-6<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> 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onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0"> <tr> <td><strong> Name:</strong></td> <td style="white-space:nowrap;">us-gaap_ProfitLoss</td> </tr> <tr> <td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td> <td>us-gaap_</td> </tr> <tr> <td><strong> Data Type:</strong></td> <td>xbrli:monetaryItemType</td> </tr> <tr> <td><strong> Balance Type:</strong></td> <td>credit</td> </tr> <tr> <td><strong> Period Type:</strong></td> <td>duration</td> </tr> </table></div> </div></td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_UndistributedEarningsLossAllocatedToParticipatingSecuritiesBasic"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of undistributed earnings (loss) allocated to participating securities for the basic earnings (loss) per share or per unit calculation under the two-class method.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 65<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-65<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 66<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-66<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> 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id="defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic"> <tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr> <tr><td><div class="body" style="padding: 2px;"> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.</p></div> <a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI 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