Use the FASB Accounting Standards Codification to complete the table. I specifically need help with the last one

Complete this template by replacing the bracketed text with the relevant information. Topic/Subtopic Example: Research and develo ment costs for software Cash and cash equivalents Deferred revenue Fair value measurement Earnings per share Consolidation for real estate investment trusts Accounting Standards Codification Number 985 [Insert text.] [Insert text.] [Insert text.] [Insert text.] Insert text.