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A client has notes receivable from officers and is trying to determine if they may be combined with other notes receivable on the balance sheet.

A client has notes receivable from officers and is trying to determine if they may be combined with other notes receivable on the balance sheet. Identify the location in professional standards that indicates whether receivables from officers may be combined with other receivables on the balance sheet.

Find the FASB ASC-....-...-.....-.....

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