Introduce the following guidance using a strong reference, then indent the guidance following your introduction Split the guidance reference (topic-subtopic), (section-paragraph) in a manner similar to the example shown p. 98 ASC210-t0-45-13 (Balance Sheet). Asset valuation allowances for losses such as those on receivables and investments shall be deducted from the assets or groups of assets to which the allowances relate. Introduce the following guidance using a strong reference, then indent the guidance following your introduction Split the guidance reference (topic-subtopic), (section-paragraph) in a manner similar to the example shown p. 98 ASC210-t0-45-13 (Balance Sheet). Asset valuation allowances for losses such as those on receivables and investments shall be deducted from the assets or groups of assets to which the allowances relate