Which section of the Accounting Standards Codification best addresses the accounting for a previously unrecognized firm commitment designated as a hedged item? Enter your response in the answer fields below. Guidance on correctly structuring your response appears above and below the answer fields. Unless specifically requested, your response should not cite implementation guidance. (i) Some examples of correctly formatted FASB ASC responses are 205-10-05-1, 323740-S25-1, 260-10-60-1A, 715-30-35-95, 820-10-35-16BB, 810-10-55-205AE, 815-10-504EEE, and 8151050-4EEEE