Forward exchange contract designated as a fair value hedge of a foreign$-$currency$-$denominated accounts payablo, strengthening $US

$\backslash$table$[[$Date$,\backslash$table$[[$Spot Rate$],[($SUS $=$ c$1)]],$FC Accounts Payable,Derivative$-$Forward$],[,\backslash$table$[[$Change$],[$in$]],\backslash$table$[[$Forward$],[$Rate ${?}^a$