i need the fasb codification number please.

Case 16: Social security benefits as assets Case 16: A new client for your firm is Sam Jones who is preparing personal financial statements for a bank loan. Mr. Jones is attempting to list his social security benefits to be received based on his future life expectancy as an asset on his financial statements. Mr. Jones states that such benefits meet the definition of an asset. Would you agree to allow the social security benefits to be listed as an asset? You must cute the appropriate source from the FASB Codification in your response. Please give the correct FASB CODIFICATION with answer Arswen As per FASB clarification future compensation into account in the determination of Social Security benefits Compensation as benefit shall be remaining unchanged during their future services. The assets shown in these existing Social Security law or possible futute amendments of the law not ne recognized