For example, it has historically relied on the Financial Accounting Standards Board (FASB) to set generally accepted accounting principles and the AICPA's Auditing Standards Board (ASB) to set generally accepted auditing standards.
It has historically relied on the Financial Accounting Standards Board.
For moving from the basic category to the workshare category, we need to know the cost of the pieces that are candidates, without knowing that, we won't be able to go much further.