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If an entity were to determine that it is impracticable to estimate the fair value of a derivative instrument (or the fair value of a

If an entity were to determine that it is impracticable to estimate the fair value of a derivative instrument (or the fair value of a hedged item that is attributable to the risk that is being hedged in a fair value hedge), could that entity elect not to apply the provisions of ASC 815? Please provide citations form the Codification to support your answer.

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