How do the provisions for Available-for-Sale Debt Securities differ for current GAAP accounting? Create an example to illustrate accounting for an AFS debt security under current (as noted in ASU) GAAP accounting vs. the revised accounting in ASU 2016-13.

In 2016, the FASB adopted Accounting Standards Update (ASU) No. 2016-13, Measurement of Credit Losses on Financial Instruments (related to Topic 326). please answer the following