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Summary of Statement No. 141
Business Combinations (Issued 6/01)
Summary

This Statement addresses financial accounting and reporting for business combinations and supersedes APB Opinion No. 16, Business Combinations, and FASB Statement No.
38, Accounting for Preacquisition Contingencies of Purchased Enterprises. All business combinations in the scope of this Statement are to be accounted for using one method,
the purchase method.

Reasons for Issuing This Statement

Under Opinion 16, business combinations were accounted for using one of two methods, the pooling-of-interests method (pooling method) or the purchase method. Use of the
pooling method was required whenever 12 criteria were met; otherwise, the purchase method was to be used. Because those 12 criteria did not distinguish economically dissimilar
transactions, similar business combinations were accounted for using different methods that produced dramatically different financial statement results. Consequently:

Analysts and other users of financial statements indicated that it was difficult to compare the financial results of entities because different methods of accounting for business
combinations were used.

Users of financial statements also indicated a need for better information about intangible assets because those assets are an increasingly important economic resource for many
entities and are an increasing proportion of the assets acquired in many business combinations. While the purchase method recognizes all intangible assets acquired in a
business combination (either separately or as goodwill), only those intangible assets previously recorded by the acquired entity are recognized when the pooling method is used.

Company managements indicated that the differences between the pooling and purchase methods of accounting for business combinations affected competition in markets for
mergers and acquisitions.
Differences between This Statement and Opinion 16

The provisions of this Statement reflect a fundamentally different approach to accounting for business combinations than was taken in Opinion 16. The single-method approach
used in this Statement reflects the conclusion that virtually all business combinations are acquisitions and, thus, all business combinations should be accounted for in the same
way that other asset acquisitions are accounted for-based on the values exchanged.

This Statement changes the accounting for business combinations in Opinion 16 in the following significant respects:

This Statement requires that all business combinations be accounted for by a single method—the purchase method.

In contrast to Opinion 16, which required separate recognition of intangible assets that can be identified and named, this Statement requires that they be recognized as assets
apart from goodwill if they meet one of two criteria—the contractual-legal criterion or the separability criterion. To assist in identifying acquired intangible assets, this Statement
also provides an illustrative list of intangible assets that meet either of those criteria.

In addition to the disclosure requirements in Opinion 16, this Statement requires disclosure of the primary reasons for a business combination and the allocation of the purchase
price paid to the assets acquired and liabilities assumed by major balance sheet caption. When the amounts of goodwill and intangible assets acquired are significant in relation
to the purchase price paid, disclosure of other information about those assets is required, such as the amount of goodwill by reportable segment and the amount of the purchase
price assigned to each major intangible asset class.
This Statement does not change many of the provisions of Opinion 16 and Statement 38 related to the application of the purchase method. For example, this Statement does not
fundamentally change the guidance for determining the cost of an acquired entity and allocating that cost to the assets acquired and liabilities assumed, the accounting for
contingent consideration, and the accounting for preacquisition contingencies. That guidance is carried forward in this Statement (but was not reconsidered by the Board). Also,
this Statement does not change the requirement to write off certain research and development assets acquired in a business combination as required by FASB Interpretation No.
4, Applicability of FASB Statement No. 2 to Business Combinations Accounted for by the Purchase Method.

How the Changes in This Statement Improve Financial Reporting

The changes to accounting for business combinations required by this Statement improve financial reporting because the financial statements of entities that engage in business
combinations will better reflect the underlying economics of those transactions. In particular, application of this Statement will result in financial statements that:

Better reflect the investment made in an acquired entity—the purchase method records a business combination based on the values exchanged, thus users are provided
information about the total purchase price paid to acquire another entity, which allows for more meaningful evaluation of the subsequent performance of that investment. Similar
information is not provided when the pooling method is used.

Improve the comparability of reported financial information—all business combinations are accounted for using a single method, thus, users are able to compare the financial
results of entities that engage in business combinations on an apples-to-apples basis. That is because the assets acquired and liabilities assumed in all business combinations
are recognized and measured in the same way regardless of the nature of the consideration exchanged for them.

Provide more complete financial information—the explicit criteria for recognition of intangible assets apart from goodwill and the expanded disclosure requirements of this
Statement provide more information about the assets acquired and liabilities assumed in business combinations. That additional information should, among other things, provide
users with a better understanding of the resources acquired and improve their ability to assess future profitability and cash flows.
Requiring one method of accounting reduces the costs of accounting for business combinations. For example, it eliminates the costs incurred by entities in positioning themselves
to meet the criteria for using the pooling method, such as the monetary and nonmonetary costs of taking actions they might not otherwise have taken or refraining from actions
they might otherwise have taken.

How the Conclusions in This Statement Relate to the Conceptual Framework

The Board concluded that because virtually all business combinations are acquisitions, requiring one method of accounting for economically similar transactions is consistent with
the concepts of representational faithfulness and comparability as discussed in FASB Concepts Statement No. 2, Qualitative Characteristics of Accounting Information. In
developing this Statement, the Board also concluded that goodwill should be recognized as an asset because it meets the assets definition in FASB Concepts Statement No. 6,
Elements of Financial Statements, and the asset recognition criteria in FASB Concepts Statement No. 5, Recognition and Measurement in Financial Statements of Business
Enterprises.

The Board also noted that FASB Concepts Statement No. 1, Objectives of Financial Reporting by Business Enterprises, states that financial reporting should provide information
that helps in assessing the amounts, timing, and uncertainty of prospective net cash inflows to an entity. The Board noted that because the purchase method records the net
assets acquired in a business combination at their fair values, the information provided by that method is more useful in assessing the cash-generating abilities of the net assets
acquired than the information provided by the pooling method.

Some of the Board's constituents indicated that the pooling method should be retained for public policy reasons. For example, some argued that eliminating the pooling method
would impede consolidation of certain industries, reduce the amount of capital flowing into certain industries, and slow the development of new technology. Concepts Statement 2
states that a necessary and important characteristic of accounting information is neutrality. In the context of business combinations, neutrality means that the accounting
standards should neither encourage nor discourage business combinations but rather, provide information about those combinations that is fair and evenhanded. The Board
concluded that its public policy goal is to issue accounting standards that result in neutral and representationally faithful financial information and that eliminating the pooling
method is consistent with that goal.

The Effective Date of This Statement

The provisions of this Statement apply to all business combinations initiated after June 30, 2001. This Statement also applies to all business combinations accounted for using the
purchase method for which the date of acquisition is July 1, 2001, or later.

This Statement does not apply, however, to combinations of two or more not-for-profit organizations, the acquisition of a for-profit business entity by a not-for-profit organization,
and combinations of two or more mutual enterprises.
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Summary of Statement No. 142
Goodwill and Other Intangible Assets (Issued 6/01)
Summary

This Statement addresses financial accounting and reporting for acquired goodwill and other intangible assets and supersedes APB Opinion No. 17, Intangible Assets. It
addresses how intangible assets that are acquired individually or with a group of other assets (but not those acquired in a business combination) should be accounted for in
financial statements upon their acquisition. This Statement also addresses how goodwill and other intangible assets should be accounted for after they have been initially
recognized in the financial statements.

Reasons for Issuing This Statement

Analysts and other users of financial statements, as well as company managements, noted that intangible assets are an increasingly important economic resource for many
entities and are an increasing proportion of the assets acquired in many transactions. As a result, better information about intangible assets was needed. Financial statement
users also indicated that they did not regard goodwill amortization expense as being useful information in analyzing investments.

Differences between This Statement and Opinion 17

This Statement changes the unit of account for goodwill and takes a very different approach to how goodwill and other intangible assets are accounted for subsequent to their
initial recognition. Because goodwill and some intangible assets will no longer be amortized, the reported amounts of goodwill and intangible assets (as well as total assets) will
not decrease at the same time and in the same manner as under previous standards. There may be more volatility in reported income than under previous standards because
impairment losses are likely to occur irregularly and in varying amounts.

This Statement changes the subsequent accounting for goodwill and other intangible assets in the following significant respects:

Acquiring entities usually integrate acquired entities into their operations, and thus the acquirers' expectations of benefits from the resulting synergies usually are reflected in the
premium that they pay to acquire those entities. However, the transaction-based approach to accounting for goodwill under Opinion 17 treated the acquired entity as if it
remained a stand-alone entity rather than being integrated with the acquiring entity; as a result, the portion of the premium related to expected synergies (goodwill) was not
accounted for appropriately. This Statement adopts a more aggregate view of goodwill and bases the accounting for goodwill on the units of the combined entity into which an
acquired entity is integrated (those units are referred to as reporting units).

Opinion 17 presumed that goodwill and all other intangible assets were wasting assets (that is, finite lived), and thus the amounts assigned to them should be amortized in
determining net income; Opinion 17 also mandated an arbitrary ceiling of 40 years for that amortization. This Statement does not presume that those assets are wasting assets.
Instead, goodwill and intangible assets that have indefinite useful lives will not be amortized but rather will be tested at least annually for impairment. Intangible assets that have
finite useful lives will continue to be amortized over their useful lives, but without the constraint of an arbitrary ceiling.

Previous standards provided little guidance about how to determine and measure goodwill impairment; as a result, the accounting for goodwill impairments was not consistent and
not comparable and yielded information of questionable usefulness. This Statement provides specific guidance for testing goodwill for impairment. Goodwill will be tested for
impairment at least annually using a two-step process that begins with an estimation of the fair value of a reporting unit. The first step is a screen for potential impairment, and the
second step measures the amount of impairment, if any. However, if certain criteria are met, the requirement to test goodwill for impairment annually can be satisfied without a
remeasurement of the fair value of a reporting unit.

In addition, this Statement provides specific guidance on testing intangible assets that will not be amortized for impairment and thus removes those intangible assets from the
scope of other impairment guidance. Intangible assets that are not amortized will be tested for impairment at least annually by comparing the fair values of those assets with their
recorded amounts.

This Statement requires disclosure of information about goodwill and other intangible assets in the years subsequent to their acquisition that was not previously required.
Required disclosures include information about the changes in the carrying amount of goodwill from period to period (in the aggregate and by reportable segment), the carrying
amount of intangible assets by major intangible asset class for those assets subject to amortization and for those not subject to amortization, and the estimated intangible asset
amortization expense for the next five years.
This Statement carries forward without reconsideration the provisions of Opinion 17 related to the accounting for internally developed intangible assets. This Statement also does
not change the requirement to expense the cost of certain acquired research and development assets at the date of acquisition as required by FASB Statement No. 2,
Accounting for Research and Development Costs, and FASB Interpretation No. 4, Applicability of FASB Statement No. 2 to Business Combinations Accounted for by the Purchase
Method.

How the Changes in This Statement Improve Financial Reporting

The changes included in this Statement will improve financial reporting because the financial statements of entities that acquire goodwill and other intangible assets will better
reflect the underlying economics of those assets. As a result, financial statement users will be better able to understand the investments made in those assets and the
subsequent performance of those investments. The enhanced disclosures about goodwill and intangible assets subsequent to their acquisition also will provide users with a
better understanding of the expectations about and changes in those assets over time, thereby improving their ability to assess future profitability and cash flows.

How the Conclusions in This Statement Relate to the Conceptual Framework

The Board concluded that amortization of goodwill was not consistent with the concept of representational faithfulness, as discussed in FASB Concepts Statement No. 2,
Qualitative Characteristics of Accounting Information. The Board concluded that nonamortization of goodwill coupled with impairment testing is consistent with that concept. The
appropriate balance of both relevance and reliability and costs and benefits also was central to the Board's conclusion that this Statement will improve financial reporting.

This Statement utilizes the guidance in FASB Concepts Statement No. 7, Using Cash Flow Information and Present Value in Accounting Measurements, for estimating the fair
values used in testing both goodwill and other intangible assets that are not being amortized for impairment.

The Effective Date of This Statement

The provisions of this Statement are required to be applied starting with fiscal years beginning after December 15, 2001. Early application is permitted for entities with fiscal years
beginning after March 15, 2001, provided that the first interim financial statements have not previously been issued. This Statement is required to be applied at the beginning of
an entity's fiscal year and to be applied to all goodwill and other intangible assets recognized in its financial statements at that date. Impairment losses for goodwill and indefinite-
lived intangible assets that arise due to the initial application of this Statement (resulting from a transitional impairment test) are to be reported as resulting from a change in
accounting principle.

There are two exceptions to the date at which this Statement becomes effective:

Goodwill and intangible assets acquired after June 30, 2001, will be subject immediately to the nonamortization and amortization provisions of this Statement.

The provisions of this Statement will not be applicable to goodwill and other intangible assets arising from combinations between mutual enterprises or to not-for-profit
organizations until the Board completes its deliberations with respect to application of the purchase method by those entities.


Los Angeles, Residential and Commercial Appraisal Coverage Areas: 90001, 90002, 90003, 90004, 90005, 90006, 90007, 90008, 90009, 90010, 90011, 90012, 90013, 90014, 90015, 90016, 90017,
90018, 90019, 90020, 90021, 90022, 90023, 90024, 90025, 90026, 90027, 90028, 90029, 90030, 90031, 90032, 90033, 90034, 90035, 90036, 90037, 90038, 90039, 90040, 90041, 90042, 90043, 90044,
90045, 90046, 90047, 90048, 90049, 90050, 90051, 90052, 90053, 90054, 90055, 90056, 90057, 90058, 90059, 90060, 90061, 90062, 90063, 90064, 90065, 90066, 90067, 90068, 90069, 90070, 90071,
90072, 90073, 90074, 90075, 90076, 90077, 90078, 90079, 90080, 90081, 90082, 90083, 90084, 90086, 90087, 90088, 90089, 90091, 90093, 90094, 90095, 90096, 90097, 90099, 90101, 90102, 90103,
90174, 90185, 90189, 91331, 91335

Los Angeles County, Residential Appraiser, Real Estate Appraiser, and Commercial Appraisal / Appraiser, commercial appraisal la Coverage Areas: 93510,
, Probate Appraiser, Date of Death
Appraiser, commercial appraisal southern california,
Agoura 91301
Agua Dulce, Saugus 91350
Airport Worldway  90009
Alhambra 91801, 91803
Altadena 91001
Arcadia 91006  ,91007
ARCO Towers 90071
Arleta 91331
Artesia 90680
Athens 90044
Atwater Village 90039
Avalon 90704
Azusa 91702
Baldwin Hills 90008
Baldwin Park 91706
Bassett 91746
Bel Air Estates 90049. 90077
Bell 90201
Bell Gardens 90201
Bellflower 90706
Beverly Glen  90077, 90210
Beverly Hills 90210 - 90212
Biola Univ. (La Mirada) 90639
Boyle Heights 90033
Bradbury 91010
Brentwood  90049
Burbank 91501 - 91502 / 91506 / 91523
Burbank (Glenoaks) 91504
Burbank (Woodbury Univ.) 91510
Cal State Dominguez Hills (Carson) 90747
Cal State Long Beach (Long Beach) 90840
Cal State Northridge 91330
Cal Tech (Pasadena) 91125 - 91126
Calabasas 91302/91372
Canoga Park  91303 - 91304
Canyon Country (Santa Clarita) 91351
Carson 90745 - 90746
Carson (CS Univ. Dominguez Hills) 90747
Carson/Long Beach 90810
Castaic 91310 / 91384
Castellemare 90272
Century City  90067
Cerritos 90701
Chatsworth 91311
Cheviot Hills 90064
Chinatown  90012
City Terrace 90063
Civic Center 90012
Claremont 91711
Commerce, 90040
Compton 90220 - 90222
Country Club Park  90019
Covina 91722 - 91724
Crenshaw  90008
Cudahy 90201
Culver City 90230 / 90232
Cypress Park) 90065
Diamond Bar 91765 / 91789
Dominguez Hills, Cal State (Carson) 90747
Downey 90240 - 90242
Downtown Los Angeles  90013 - 90015 / 90017 / 90021 / 90029
Eagle Rock  90041
East Los Angeles 90022
East Los Angeles 90023
East Rancho Dominguez 90221
Echo Park  90026
Edwards AFB 93523
El Monte 91731 - 91732
El Segundo 90245
El Sereno 90032
Elizabeth Lake 93532
Encino91316 / 91436
Federal Bldg (Lawndale) 90261
Firestone Boy Scout Res. 92621
Florence 90001
Gardena 90247 - 90249
Glassell Park  90065
Glendale 91201 - 91208
Glendale (La Crescenta) 91214
Glendale (Tropico) 91204 - 91205
Glendale (Verdugo City) 91046
Glendora 91740 - 91741
Glenoaks (Burbank) 91504
Granada Hills  91344
Griffith Park  90027
Hacienda Heights (La Puente) 91745
Hancock Park (City of LA) 90004 / 90020
Harbor City  90710
Hawaiian Gardens 90716
Hawthorne (Holly Park) 90250
Hermosa Beach 90254
Hi Vista 93535
Hidden Hills 91302
Highland Park  90042
Hollywood  90028 / 90038 / 90068
Huntington Park 90255
Hyde Park  90043
Industry, City of 91744 / 91746 / 91789
Inglewood 90301 - 90303, 90305
Irwindale 91706
Jefferson Park ) 90018
Juniper Hills 93543
Koreatown 90005
La Canada-Flintridge 91011
La Crescenta (Glendale) 91214
La Habra Heights 90631
La Mirada 90638
La Mirada (Biola Univ.) 90639
La Puente 91744/91746
La Puente (Hacienda Heights) 91745
La Puente (Rowland Heights) 91748
La Verne 91750
Ladera Heights 90056
Lake Hughes 93532
Lake Los Angeles 93550 / 93591
Lake View Terrace (City of LA) 91342
Lakewood 90712 - 90713 / 90715
Lancaster 93534 - 93536
Lawndale 90260
Lawndale (Federal Bldg) 90261
LAX Area 90045
Leimert Par 90008
Lennox 90304
Littlerock 93543
Llano 93544
Lomita 90717
Long Beach 90802 - 90808, 90813 - 90815, 90822
Long Beach (Cal State Long Beach) 90840
Long Beach (McDonnell Douglas) 90846
Long Beach (North Long Beach) 90805
Long Beach (World Trade Ctr) 90831 - 90832
AIr Port Worldway 90009
ARCO Towers 90071
Arleta 91331
Atwater Village 90039
Bel Air Estates 90049 / 90077
Beverly Glen 90077 / 90210
Boyle Heights 90033
Brentwood 90049
Cal State Northridge 91330
Canoga Park 91303 / 91304
Century City 90067
Chatsworth 91311
Cheviot Hills 90064
Chinatown 90012
Civic Center 90012
Country Club Park 90019
Crenshaw 90008
Cypress Park 90065
Downtown Los Angeles 90013 - 90015 / 90017 / 90021 / 90029
Eagle Rock 90041
East Los Angeles 90023
Echo Park 90026
El Sereno 90032
Encino 91316 / 91436
Glassell Park 90065
Granada Hills 91344
Griffith Park 90027
Hancock Park 90004 / 90020
Harbor City 90710
Highland Park 90042
Hollywood 90028 / 90038 / 90068
Hyde Park  90043
Jefferson Prk 90018
Los Angeles (Koreatown) 90005
Los Angeles (Ladera Heights) 90056
Lake View Terrace) 91342
(LAX Area) 90045
(Leimert Park) 90008
(Los Feliz) 90027
(Mar Vista) 90066
Mid City) 90019
(Mission Hills) 91345
(Montecito Heights) 90031
(Mount Olympus) 90046
(Mt. Washington) 90065
(North Hills) 91343
North Hollywood) 91601 - 91602 / 91604 - 91607
Northridge) 91324-91325
Pacific Highlands) 90272
Pacific Palisades) 90272
Pacoima) 91331
(Palms) 90034
Panorama City) 91402
(Park La Brea) 90036
(Pico Heights) 90006
Playa del Rey) 90293
(Porter Ranch) 91326
(Rancho Park) 90064
Reseda) 91335
San Pedro) 90731-90732
(Sawtelle) 90022
(Shadow Hills) 91040
Sherman Oaks) 91403 / 91423
(Silverlake) 90026
(South Central) 90001 / 90003 /90007 / 90011 / 90037 / 90047 / 90061 - 90062
(Studio City) 91604
Sun Valley) 91352
(Sunland) 91040
(Sylmar) 91342
(Tarzana) 91356
(Terminal Island) 90731
(Toluca Lake) 91602
(Tujunga) 91042
(USC) 90089
(Valley Village) 91607
Van Nuys) 91401- 91403 / 91405 - 91406 / 91411 / 91423
(Venice) 90291
(Watts) 90002/90059
(West Adams) 90016
(West Beverly) 90048
(West Fairfax) 90035
West Hills) 91307
(West Los Angeles) 90025
(Westchester) 90045
(Westlake) 90057
Westwood) 90024
Wilmington) 90744
(Wilshire Blvd) 90010
(Winnetka) 91306
(Woodland Hills) 91364 / 91367
Los Feliz (City of LA) 90027
Los Nietos 90606
Lynwood 90262
Malibu 90265
Manhattan Beach 90266
Mar Vista (City of LA) 90066
Marina del Rey 90292
Maywood 90270
McDonnell Douglas (Long Beach) 90846
Mid City 90019
Mission Hills A) 91345
Monrovia 91016
Montebello 90640
Montecito Heights  90031
Monterey Hill90032
Monterey Park 91754-91756
Montrose 91020
Mount Olympus  90046
Mount Wilson 91023
Mt. Washington 90065
Newhall (Santa Clarita) 91321
North Hills  91343
North Hollywood91601 - 91602 / 91604 - 91607
North Long Beach (Long Beach) 90805
Northridge  91324 - 91325
Northridge, Cal State Univ.  91330
Norwalk 90650
Oak Park 91301
Pacific Highlands 90272
Pacific Palisades90272
Pacoima  91331
Palmdale 93550 - 93552 / 93591
Palms  90034
Palos Verdes Estates 90274
Panorama City  91402
Paramount 90723
Park La Brea  90036
Pasadena 91101 / 91103 - 91107
Pasadena (Cal Tech) 91125 - 91126
Pearblossom 93553
Phillips Ranch 91766
Pico Heights  90006
Pico Rivera 90660
Playa del Rey  90293
Playa Vista 90094
Pomona 91766-91768
Porter Ranch  91326
Quartz Hill 93536
Rancho Dominguez 90220
Rancho Palos Verdes 90275 / 90717 / 90732
Rancho Park 90064
Redondo Beach 90277 - 90278
Reseda  91335
Rolling Hills 90274
Rolling Hills Estates 90274
Rosemead 91770
Rosewood 90222
Rowland Heights (La Puente) 91748
San Dimas 91773
San Fernando 91340
San Gabriel 91775 - 91776
San Marino 91108
San Pedro (0731 - 90733
Santa Clarita (Canyon Country) 91351
Santa Clarita (Newhall) 91321
Santa Clarita (Valencia) 91354 - 91355
Santa Fe Springs 90670
Santa Monica 90401 - 90405
Saugus, Agua Dulce 91350
Sawtelle 90025
Shadow Hills91040
Sherman Oaks  91403 / 9 1423
Sierra Madre 91024
Signal Hill 90755
Silverlake90026
South Central (90001 / 90003 / 90007 / 90011 / 90037 / 90047 / 90061 - 90062
South El Monte 91733
South Gate 90280
South Pasadena 91030
South Whittier 90605
Stevenson Ranch 91381
Studio City  91604
Sun Valley 91352
Sunland  91040
Sylmar  91342
Tarzana 91356
Temple City 91780
Terminal Island  90731
Toluca Lake 91602
Topanga 90290
Torrance 90501-90506 / 90277 - 90278
Tropico (Glendale) 91204 - 91205
Tujunga ( 91042
Universal City 91608
USC  90089
VA Hospital (Sawtelle) 90073
Valencia (Santa Clarita) 91354 - 91355
Valinda 91744
Valley Village () 91607
Valyermo 93563
Van Nuys ( 91401 - 91403 / 91405  - 91406 / 91411 / 91423
Venice  90291
Verdugo City (Glendale) 91046
Vernon 90058
View Park 90043
Walnut 91789
Walnut Park 90255
Watts  90002  /90059
West Adams  90016
West Beverly (90048
West Covina 91790-91793
West Fairfax  90035
West Hills 91307
West Hollywood 90069
West Los Angeles  90025
Westchester  90045
Westlake  90057
Westlake Village 91361 - 91362
Westwood  90024
Whittier 90601 - 90605
Whittier (Whittier College) 90608
Whittier College (Whittier) 90608
Willowbrook 90059 / 90222
Wilmington ) 90744
Wilshire Blvd  90010
Windsor Hills 90043
WinnetkaA) 91306
Woodbury Univ. (Burbank) 91510
Woodland Hills 91364 / 91367
World Trade Center (Long Beach) 90831 - 90832

Please call for Orange County, Ventura County, Riverside County, San Bernardino, County Coverage Areas,   Real Estate Appraiser Orange Riverside Ventura San Bernardino
Counties,


Summary of Statement No. 157
Fair Value Measurements
Summary

This Statement defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles (GAAP), and expands disclosures about fair value
measurements. This Statement applies under other accounting pronouncements that require or permit fair value measurements, the Board having previously concluded in those
accounting pronouncements that fair value is the relevant measurement attribute. Accordingly, this Statement does not require any new fair value measurements. However, for
some entities, the application of this Statement will change current practice.

Reason for Issuing This Statement

Prior to this Statement, there were different definitions of fair value and limited guidance for applying those definitions in GAAP. Moreover, that guidance was dispersed among
the many accounting pronouncements that require fair value measurements. Differences in that guidance created inconsistencies that added to the complexity in applying GAAP.
In developing this Statement, the Board considered the need for increased consistency and comparability in fair value measurements and for expanded disclosures about fair
value measurements.

Differences between This Statement and Current Practice

The changes to current practice resulting from the application of this Statement relate to the definition of fair value, the methods used to measure fair value, and the expanded
disclosures about fair value measurements.

The definition of fair value retains the exchange price notion in earlier definitions of fair value. This Statement clarifies that the exchange price is the price in an orderly
transaction between market participants to sell the asset or transfer the liability in the market in which the reporting entity would transact for the asset or liability, that is, the
principal or most advantageous market for the asset or liability. The transaction to sell the asset or transfer the liability is a hypothetical transaction at the measurement date,
considered from the perspective of a market participant that holds the asset or owes the liability. Therefore, the definition focuses on the price that would be received to sell the
asset or paid to transfer the liability (an exit price), not the price that would be paid to acquire the asset or received to assume the liability (an entry price).

This Statement emphasizes that fair value is a market-based measurement, not an entity-specific measurement. Therefore, a fair value measurement should be determined
based on the assumptions that market participants would use in pricing the asset or liability. As a basis for considering market participant assumptions in fair value
measurements, this Statement establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from
sources independent of the reporting entity (observable inputs) and (2) the reporting entity’s own assumptions about market participant assumptions developed based on the
best information available in the circumstances (unobservable inputs). The notion of unobservable inputs is intended to allow for situations in which there is little, if any, market
activity for the asset or liability at the measurement date. In those situations, the reporting entity need not undertake all possible efforts to obtain information about market
participant assumptions. However, the reporting entity must not ignore information about market participant assumptions that is reasonably available without undue cost and effort.

This Statement clarifies that market participant assumptions include assumptions about risk, for example, the risk inherent in a particular valuation technique used to measure fair
value (such as a pricing model) and/or the risk inherent in the inputs to the valuation technique. A fair value measurement should include an adjustment for risk if market
participants would include one in pricing the related asset or liability, even if the adjustment is difficult to determine. Therefore, a measurement (for example, a “mark-to-model”
measurement) that does not include an adjustment for risk would not represent a fair value measurement if market participants would include one in pricing the related asset or
liability.

This Statement clarifies that market participant assumptions also include assumptions about the effect of a restriction on the sale or use of an asset. A fair value measurement for
a restricted asset should consider the effect of the restriction if market participants would consider the effect of the restriction in pricing the asset. That guidance applies for stock
with restrictions on sale that terminate within one year that is measured at fair value under FASB Statements No. 115, Accounting for Certain Investments in Debt and Equity
Securities, and No. 124, Accounting for Certain Investments Held by Not-for-Profit Organizations.

This Statement clarifies that a fair value measurement for a liability reflects its nonperformance risk (the risk that the obligation will not be fulfilled). Because nonperformance risk
includes the reporting entity’s credit risk, the reporting entity should consider the effect of its credit risk (credit standing) on the fair value of the liability in all periods in which the
liability is measured at fair value under other accounting pronouncements, including FASB Statement No. 133, Accounting for Derivative Instruments and Hedging Activities.

This Statement affirms the requirement of other FASB Statements that the fair value of a position in a financial instrument (including a block) that trades in an active market
should be measured as the product of the quoted price for the individual instrument times the quantity held (within Level 1 of the fair value hierarchy). The quoted price should
not be adjusted because of the size of the position relative to trading volume (blockage factor). This Statement extends that requirement to broker-dealers and investment
companies within the scope of the AICPA Audit and Accounting Guides for those industries.

This Statement expands disclosures about the use of fair value to measure assets and liabilities in interim and annual periods subsequent to initial recognition. The disclosures
focus on the inputs used to measure fair value and for recurring fair value measurements using significant unobservable inputs (within Level 3 of the fair value hierarchy), the
effect of the measurements on earnings (or changes in net assets) for the period. This Statement encourages entities to combine the fair value information disclosed under this
Statement with the fair value information disclosed under other accounting pronouncements, including FASB Statement No. 107, Disclosures about Fair Value of Financial
Instruments, where practicable.

The guidance in this Statement applies for derivatives and other financial instruments measured at fair value under Statement 133 at initial recognition and in all subsequent
periods. Therefore, this Statement nullifies the guidance in footnote 3 of EITF Issue No. 02-3, “Issues Involved in Accounting for Derivative Contracts Held for Trading Purposes
and Contracts Involved in Energy Trading and Risk Management Activities.” This Statement also amends Statement 133 to remove the similar guidance to that in Issue 02-3,
which was added by FASB Statement No. 155, Accounting for Certain Hybrid Financial Instruments.

How the Conclusions in This Statement Relate to the FASB’s Conceptual Framework

The framework for measuring fair value considers the concepts in FASB Concepts Statement No. 2, Qualitative Characteristics of Accounting Information. Concepts Statement 2
emphasizes that providing comparable information enables users of financial statements to identify similarities in and differences between two sets of economic events.

The definition of fair value considers the concepts relating to assets and liabilities in FASB Concepts Statement No. 6, Elements of Financial Statements, in the context of market
participants. A fair value measurement reflects current market participant assumptions about the future inflows associated with an asset (future economic benefits) and the future
outflows associated with a liability (future sacrifices of economic benefits).

This Statement incorporates aspects of the guidance in FASB Concepts Statement No. 7, Using Cash Flow Information and Present Value in Accounting Measurements, as
clarified and/or reconsidered in this Statement. This Statement does not revise Concepts Statement 7. The Board will consider the need to revise Concepts Statement 7 in its
conceptual framework project.

The expanded disclosures about the use of fair value to measure assets and liabilities should provide users of financial statements (present and potential investors, creditors,
and others) with information that is useful in making investment, credit, and similar decisions—the first objective of financial reporting in FASB Concepts Statement No. 1,
Objectives of Financial Reporting by Business Enterprises.

How the Changes in This Statement Improve Financial Reporting

A single definition of fair value, together with a framework for measuring fair value, should result in increased consistency and comparability in fair value measurements.

The expanded disclosures about the use of fair value to measure assets and liabilities should provide users of financial statements with better information about the extent to
which fair value is used to measure recognized assets and liabilities, the inputs used to develop the measurements, and the effect of certain of the measurements on earnings (or
changes in net assets) for the period.

The amendments made by this Statement advance the Board’s initiatives to simplify and codify the accounting literature, eliminating differences that have added to the complexity
in GAAP.

Costs and Benefits of Applying This Statement

The framework for measuring fair value builds on current practice and requirements. However, some entities will need to make systems and other changes to comply with the
requirements of this Statement. Some entities also might incur incremental costs in applying the requirements of this Statement. However, the benefits from increased consistency
and comparability in fair value measurements and expanded disclosures about those measurements should be ongoing.

The Effective Date of This Statement

This Statement is effective for financial statements issued for fiscal years beginning after November 15, 2007, and interim periods within those fiscal years. Earlier application is
encouraged, provided that the reporting entity has not yet issued financial statements for that fiscal year, including financial statements for an interim period within that fiscal year.

The provisions of this Statement should be applied prospectively as of the beginning of the fiscal year in which this Statement is initially applied, except as follows. The provisions
of this Statement should be applied retrospectively to the following financial instruments as of the beginning of the fiscal year in which this Statement is initially applied (a limited
form of retrospective application):

A position in a financial instrument that trades in an active market held by a broker-dealer or investment company within the scope of the AICPA Audit and Accounting Guides for
those industries that was measured at fair value using a blockage factor prior to initial application of this Statement

A financial instrument that was measured at fair value at initial recognition under Statement 133 using the transaction price in accordance with the guidance in footnote 3 of Issue
02-3 prior to initial application of this Statement

A hybrid financial instrument that was measured at fair value at initial recognition under Statement 133 using the transaction price in accordance with the guidance in Statement
133 (added by Statement 155) prior to initial application of this Statement.

The transition adjustment, measured as the difference between the carrying amounts and the fair values of those financial instruments at the date this Statement is initially
applied, should be recognized as a cumulative-effect adjustment to the opening balance of retained earnings (or other appropriate components of equity or net assets in the
statement of financial position) for the fiscal year in which this Statement is initially applied.
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commercial appraisal
southern california,
SERVICES SPANISH
TRANSLATION:
el valuador comercial, la
evaluación comercial, el
valuador Los Angeles,
valuador de bienes raíces,
experto comercial presencia
bienes raíces, los bienes
raíces
ca commercial appraiser
Real Estate Appraiser Orange
Riverside Ventura San
Bernardino Counties,

valuador comercial, valuador
comercial de bienes raíces,
Valuador Comercial de
bienes raíces Los Angeles,
Propaganda de Valuador,
Valuador Los Angeles,
Valuador de Propiedad,
Valuador de Protocolización,
Valuador de Confianza,
Valuador de Impuesto,
Valuador de MAI, LA, L.UN.,
bienes raíces Los Angeles,
valuador de tierra Los
Angeles, inspectores
comerciales de bienes raíces,
corredores de bienes raíces,
Los Angeles, valuador bienes
raíces, Valuador Los Angeles,
evaluación llp, marca a
evaluación marcador,
Valuador Comercial Tierra,
Valuador Especial Propiedad
Propósito, Valuador
Propiedad Oficina, evaluación
Comercial, El valuador,
Valuador de Apartamento Los
Angeles, Valuador Comercial
de bienes raíces Los
Angeles, VANDEMA, California
Meridional Valuador
Comercial de bienes raíces,
Valuador Residencial,
Valuador de Apartamento, la
Evaluación Comercial,
Valuador de California,
Valuador de Eliminación de
PMI, Liberta la Evaluación,
Valuador General Certificado,
Valuador de Impuesto, Multi
Valuador de Familia, Valuador
Bancario, el instituto de la
evaluación, testigo experto, se
atasca los servicios de la
valoración de jarra, los bienes
raíces, los bienes raíces, el
valuador de bienes raíces,
legaliza a valuador, valuador
de impuesto de propiedad,
valuador de apartamento,
solo valuador de la familia,
valuador bueno, en casa
valuador,
93510

Los Angeles County, Residential
Appraiser, Real Estate Appraiser,
and Commercial Appraisal /
Appraiser Coverage Areas: 93510
Agoura 91301
Agua Dulce, Saugus 91350
Airport Worldway  90009
Alhambra 91801, 91803
Altadena 91001
Arcadia 91006  ,91007
ARCO Towers 90071
Arleta 91331
Artesia 90680
Athens 90044
Atwater Village 90039
Avalon 90704
Azusa 91702
Baldwin Hills 90008
Baldwin Park 91706
Bassett 91746
Bel Air Estates 90049. 90077
Bell 90201
Bell Gardens 90201
Bellflower 90706
Beverly Glen  90077, 90210
Beverly Hills 90210 - 90212
Biola Univ. (La Mirada) 90639
Boyle Heights 90033
Bradbury 91010
Brentwood  90049
Burbank 91501 - 91502 / 91506 /
91523
Burbank (Glenoaks) 91504
Burbank (Woodbury Univ.) 91510
Cal State Dominguez Hills (Carson)
90747
Cal State Long Beach (Long
Beach) 90840
Cal State Northridge 91330
Cal Tech (Pasadena) 91125 -
91126
Calabasas 91302/91372
Canoga Park  91303 - 91304
Canyon Country (Santa Clarita)
91351
Carson 90745 - 90746
Carson (CS Univ. Dominguez Hills)
90747
Carson/Long Beach 90810
Castaic 91310 / 91384
Castellemare 90272
Century City  90067
Cerritos 90701
Chatsworth 91311
Cheviot Hills 90064
Chinatown  90012
City Terrace 90063
Civic Center 90012
Claremont 91711
Commerce, 90040
Compton 90220 - 90222
Country Club Park  90019
Covina 91722 - 91724
Crenshaw  90008
Cudahy 90201
Culver City 90230 / 90232
Cypress Park) 90065
Diamond Bar 91765 / 91789
Dominguez Hills, Cal State
(Carson) 90747
Downey 90240 - 90242
Downtown Los Angeles  90013 -
90015 / 90017 / 90021 / 90029
Eagle Rock  90041
East Los Angeles 90022
East Los Angeles 90023
East Rancho Dominguez 90221
Echo Park  90026
Edwards AFB 93523
El Monte 91731 - 91732
El Segundo 90245
El Sereno 90032
Elizabeth Lake 93532
Encino91316 / 91436
Federal Bldg (Lawndale) 90261
Firestone Boy Scout Res. 92621
Florence 90001
Gardena 90247 - 90249
Glassell Park  90065
Glendale 91201 - 91208
Glendale (La Crescenta) 91214
Glendale (Tropico) 91204 - 91205
Glendale (Verdugo City) 91046
Glendora 91740 - 91741
Glenoaks (Burbank) 91504
Granada Hills  91344
Griffith Park  90027
Hacienda Heights (La Puente)
91745
Hancock Park (City of LA) 90004 /
90020
Harbor City  90710
Hawaiian Gardens 90716
Hawthorne (Holly Park) 90250
Hermosa Beach 90254
Hi Vista 93535
Hidden Hills 91302
Highland Park  90042
Hollywood  90028 / 90038 / 90068
Huntington Park 90255
Hyde Park  90043
Industry, City of 91744 / 91746 /
91789
Inglewood 90301 - 90303, 90305
Irwindale 91706
Jefferson Park ) 90018
Juniper Hills 93543
Koreatown 90005
La Canada-Flintridge 91011
La Crescenta (Glendale) 91214
La Habra Heights 90631
La Mirada 90638
La Mirada (Biola Univ.) 90639
La Puente 91744/91746
La Puente (Hacienda Heights)
91745
La Puente (Rowland Heights)
91748
La Verne 91750
Ladera Heights 90056
Lake Hughes 93532
Lake Los Angeles 93550 / 93591
Lake View Terrace (City of LA)
91342
Lakewood 90712 - 90713 / 90715
Lancaster 93534 - 93536
Lawndale 90260
Lawndale (Federal Bldg) 90261
LAX Area 90045
Leimert Par 90008
Lennox 90304
Littlerock 93543
Llano 93544
Lomita 90717
Long Beach 90802 - 90808, 90813
- 90815, 90822
Long Beach (Cal State Long
Beach) 90840
Long Beach (McDonnell Douglas)
90846
Long Beach (North Long Beach)
90805
Long Beach (World Trade Ctr)
90831 - 90832
AIr Port Worldway 90009
ARCO Towers 90071
Arleta 91331
Atwater Village 90039
Bel Air Estates 90049 / 90077
Beverly Glen 90077 / 90210
Boyle Heights 90033
Brentwood 90049
Cal State Northridge 91330
Canoga Park 91303 / 91304
Century City 90067
Chatsworth 91311
Cheviot Hills 90064
Chinatown 90012
Civic Center 90012
Country Club Park 90019
Crenshaw 90008
Cypress Park 90065
Downtown Los Angeles 90013 -
90015 / 90017 / 90021 / 90029
Eagle Rock 90041
East Los Angeles 90023
Echo Park 90026
El Sereno 90032
Encino 91316 / 91436
Glassell Park 90065
Granada Hills 91344
Griffith Park 90027
Hancock Park 90004 / 90020
Harbor City 90710
Highland Park 90042
Hollywood 90028 / 90038 / 90068
Hyde Park  90043
Jefferson Prk 90018
Los Angeles (Koreatown) 90005
Los Angeles (Ladera Heights)
90056
Lake View Terrace) 91342
(LAX Area) 90045
(Leimert Park) 90008
(Los Feliz) 90027
(Mar Vista) 90066
Mid City) 90019
(Mission Hills) 91345
(Montecito Heights) 90031
(Mount Olympus) 90046
(Mt. Washington) 90065
(North Hills) 91343
North Hollywood) 91601 - 91602 /
91604 - 91607
Northridge) 91324-91325
Pacific Highlands) 90272
Pacific Palisades) 90272
Pacoima) 91331
(Palms) 90034
Panorama City) 91402
(Park La Brea) 90036
(Pico Heights) 90006
Playa del Rey) 90293
(Porter Ranch) 91326
(Rancho Park) 90064
Reseda) 91335
San Pedro) 90731-90732
(Sawtelle) 9002
2
(Shadow Hills) 91040
Sherman Oaks) 91403 / 91423
(Silverlake) 90026
(South Central) 90001 / 90003
/90007 / 90011 / 90037 /
90047 / 90061 - 90062
(Studio City) 91604
Sun Valley) 91352
(Sunland) 91040
(Sylmar) 91342
(Tarzana) 91356
(Terminal Island) 90731
(Toluca Lake) 91602
(Tujunga) 91042
(USC) 90089
(Valley Village) 91607
Van Nuys) 91401- 91403 /
91405 - 91406 / 91411 / 91423
(Venice) 90291
(Watts) 90002/90059
(West Adams) 90016
(West Beverly) 90048
(West Fairfax) 90035
West Hills) 91307
(West Los Angeles) 90025
(Westchester) 90045
(Westlake) 90057
Westwood) 90024
Wilmington) 90744
(Wilshire Blvd) 90010
(Winnetka) 91306
(Woodland Hills) 91364 /
91367
Los Feliz (City of LA) 90027
Los Nietos 90606
Lynwood 90262
Malibu 90265
Manhattan Beach 90266
Mar Vista (City of LA) 90066
Marina del Rey 90292
Maywood 90270
McDonnell Douglas (Long
Beach) 90846
Mid City 90019
Mission Hills A) 91345
Monrovia 91016
Montebello 90640
Montecito Heights  90031
Monterey Hill90032
Monterey Park 91754-91756
Montrose 91020
Mount Olympus  90046
Mount Wilson 91023
Mt. Washington 90065
Newhall (Santa Clarita) 91321
North Hills  91343
North Hollywood91601 -
91602 / 91604 - 91607
North Long Beach (Long
Beach) 90805
Northridge  91324 - 91325
Northridge, Cal State Univ.  
91330
Norwalk 90650
Oak Park 91301
Pacific Highlands 90272
Pacific Palisades90272
Pacoima  91331
Palmdale 93550 - 93552 /
93591
Palms  90034
Palos Verdes Estates 90274
Panorama City  91402
Paramount 90723
Park La Brea  90036
Pasadena 91101 / 91103 -
91107
Pasadena (Cal Tech) 91125 -
91126
Pearblossom 93553
Phillips Ranch 91766
Pico Heights  90006
Pico Rivera 90660
Playa del Rey  90293
Playa Vista 90094
Pomona 91766-91768
Porter Ranch  91326
Quartz Hill 93536
Rancho Dominguez 90220
Rancho Palos Verdes 90275 /
90717 / 90732
Rancho Park 90064
Redondo Beach 90277 -
90278
Reseda  91335
Rolling Hills 90274
Rolling Hills Estates 90274
Rosemead 91770
Rosewood 90222
Rowland Heights (La Puente)
91748
San Dimas 91773
San Fernando 91340
San Gabriel 91775 - 91776
San Marino 91108
San Pedro (0731 - 90733
Santa Clarita (Canyon
Country) 91351
Santa Clarita (Newhall) 91321
Santa Clarita (Valencia)
91354 - 91355
Santa Fe Springs 90670
Santa Monica 90401 - 90405
Saugus, Agua Dulce 91350
Sawtelle 90025
Shadow Hills91040
Sherman Oaks  91403 / 9
1423
Sierra Madre 91024
Signal Hill 90755
Silverlake90026
South Central (90001 / 90003
/ 90007 / 90011 / 90037 /
90047 / 90061 - 90062
South El Monte 91733
South Gate 90280
South Pasadena 91030
South Whittier 90605
Stevenson Ranch 91381
Studio City  91604
Sun Valley 91352
Sunland  91040
Sylmar  91342
Tarzana 91356
Temple City 91780
Terminal Island  90731
Toluca Lake 91602
Topanga 90290
Torrance 90501-90506 /
90277 - 90278
Tropico (Glendale) 91204 -
91205
Tujunga ( 91042
Universal City 91608
USC  90089
VA Hospital (Sawtelle) 90073
Valencia (Santa Clarita)
91354 - 91355
Valinda 91744
Valley Village () 91607
Valyermo 93563
Van Nuys ( 91401 - 91403 /
91405  - 91406 / 91411 /
91423
Venice  90291
Verdugo City (Glendale) 91046
Vernon 90058
View Park 90043
Walnut 91789
Walnut Park 90255
Watts  90002  /90059
West Adams  90016
West Beverly (90048
West Covina 91790-91793
West Fairfax  90035
West Hills 91307
West Hollywood 90069
West Los Angeles  90025
Westchester  90045
Westlake  90057
Westlake Village 91361 -
91362
Westwood  90024
Whittier 90601 - 90605
Whittier (Whittier College)
90608
Whittier College (Whittier)
90608
Willowbrook 90059 / 90222
Wilmington ) 90744
Wilshire Blvd  90010
Windsor Hills 90043
WinnetkaA) 91306
Woodbury Univ. (Burbank)
91510
Woodland Hills 91364 / 91367
World Trade Center (Long
Beach) 90831 - 90832
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FAS_141_142_157_FASB_APPRIASAL_APPRIASER, Commercial Appraiser, Commercial Appraiser Los Angeles (LA) and Southern California (CA)Commercial Appraisal

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FAS_141_142_157_FASB_APPRIASAL_APPRIASER, Appraisal Institute, Residential Appraiser, Curtis-Rosenthal Inc., Commercial Appraiser and Real Estate Consultant, Los Angeles, California FAS_141_142_157_FASB_APPRIASAL_APPRIASER, Commercial Appraiser, Commercial Appraisal Los Angeles, Commercial appraisal la, comercial appraiser, Expert Witness, Real Estate consultant, LA, L.A., Condemnation Appraiser, Inverse Condemnation Appraiser, Southern Californiacommercial appraiser,appraiser los angeles, real estate appraiser,commercial expert witness real estate, real property,commercial appraiser, commercial real estate, Los Angeles, Estate , Probate, Trust, Tax, MAI Appraiser, LA, L.A., real estate  land los angeles, commercial real estate inspectors, real estate brokers, los angeles, real estate appraiser,  Los Angeles,  llp, mark to marker, Land Appraiser, Special Purpose Property Appraiser, Office Property, Commercial appraisal, Restaurant, Apartment, VANDEMA, Southern California Commercial Real Estate, Residential Appraiser, Apartment Appraiser,California Appraiser,PMI Removal, Certified General, Tax , Multi Family , Bank appraisal institute, Apraiser, Comercial Apraiser
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Forensic Appraiser
Commercial Appraiser,
Appraisal Institute MAI vs Curtis D. Harris, BS, CGREA, REB

Los Angeles County, Residential Appraiser, Real
Estate Appraiser, and Commercial Appraisal /
Appraiser Coverage Areas: 93510
Agoura 91301
Agua Dulce, Saugus 91350
Airport Worldway  90009
Alhambra 91801, 91803
Altadena 91001
Arcadia 91006  ,91007
ARCO Towers 90071
Arleta 91331
Artesia 90680
Athens 90044
Atwater Village 90039
Avalon 90704
Azusa 91702
Baldwin Hills 90008
Baldwin Park 91706
Bassett 91746
Bel Air Estates 90049. 90077
Bell 90201
Bell Gardens 90201
Bellflower 90706
Beverly Glen  90077, 90210
Beverly Hills 90210 - 90212
Biola Univ. (La Mirada) 90639
Boyle Heights 90033
Bradbury 91010
Brentwood  90049
Burbank 91501 - 91502 / 91506 / 91523
Burbank (Glenoaks) 91504
Burbank (Woodbury Univ.) 91510
Cal State Dominguez Hills (Carson) 90747
Cal State Long Beach (Long Beach) 90840
Cal State Northridge 91330
Cal Tech (Pasadena) 91125 - 91126
Calabasas 91302/91372
Canoga Park  91303 - 91304
Canyon Country (Santa Clarita) 91351
Carson 90745 - 90746
Carson (CS Univ. Dominguez Hills) 90747
Carson/Long Beach 90810
Castaic 91310 / 91384
Castellemare 90272
Century City  90067
Cerritos 90701
Chatsworth 91311
Cheviot Hills 90064
Chinatown  90012
City Terrace 90063
Civic Center 90012
Claremont 91711
Commerce, 90040
Compton 90220 - 90222
Country Club Park  90019
Covina 91722 - 91724
Crenshaw  90008
Cudahy 90201
Culver City 90230 / 90232
Cypress Park) 90065
Diamond Bar 91765 / 91789
Dominguez Hills, Cal State (Carson) 90747
Downey 90240 - 90242
Downtown Los Angeles  90013 - 90015 / 90017 /
90021 / 90029
Eagle Rock  90041
East Los Angeles 90022
East Los Angeles 90023
East Rancho Dominguez 90221
Echo Park  90026
Edwards AFB 93523
El Monte 91731 - 91732
El Segundo 90245
El Sereno 90032
Elizabeth Lake 93532
Encino91316 / 91436
Federal Bldg (Lawndale) 90261
Firestone Boy Scout Res. 92621
Florence 90001
Gardena 90247 - 90249
Glassell Park  90065
Glendale 91201 - 91208
Glendale (La Crescenta) 91214
Glendale (Tropico) 91204 - 91205
Glendale (Verdugo City) 91046
Glendora 91740 - 91741
Glenoaks (Burbank) 91504
Granada Hills  91344
Griffith Park  90027
Hacienda Heights (La Puente) 91745
Hancock Park (City of LA) 90004 / 90020
Harbor City  90710
Hawaiian Gardens 90716
Hawthorne (Holly Park) 90250
Hermosa Beach 90254
Hi Vista 93535
Hidden Hills 91302
Highland Park  90042
Hollywood  90028 / 90038 / 90068
Huntington Park 90255
Hyde Park  90043
Industry, City of 91744 / 91746 / 91789
Inglewood 90301 - 90303, 90305
Irwindale 91706
Jefferson Park ) 90018
Juniper Hills 93543
Koreatown 90005
La Canada-Flintridge 91011
La Crescenta (Glendale) 91214
La Habra Heights 90631
La Mirada 90638
La Mirada (Biola Univ.) 90639
La Puente 91744/91746
La Puente (Hacienda Heights) 91745
La Puente (Rowland Heights) 91748
La Verne 91750
Ladera Heights 90056
Lake Hughes 93532
Lake Los Angeles 93550 / 93591
Lake View Terrace (City of LA) 91342
Lakewood 90712 - 90713 / 90715
Lancaster 93534 - 93536
Lawndale 90260
Lawndale (Federal Bldg) 90261
LAX Area 90045
Leimert Par 90008
Lennox 90304
Littlerock 93543
Llano 93544
Lomita 90717
Long Beach 90802 - 90808, 90813 - 90815, 90822
Long Beach (Cal State Long Beach) 90840
Long Beach (McDonnell Douglas) 90846
Long Beach (North Long Beach) 90805
Long Beach (World Trade Ctr) 90831 - 90832
AIr Port Worldway 90009
ARCO Towers 90071
Arleta 91331
Atwater Village 90039
Bel Air Estates 90049 / 90077
Beverly Glen 90077 / 90210
Boyle Heights 90033
Brentwood 90049
Cal State Northridge 91330
Canoga Park 91303 / 91304
Century City 90067
Chatsworth 91311
Cheviot Hills 90064
Chinatown 90012
Civic Center 90012
Country Club Park 90019
Crenshaw 90008
Cypress Park 90065
Downtown Los Angeles 90013 - 90015 / 90017 /
90021 / 90029
Eagle Rock 90041
East Los Angeles 90023
Echo Park 90026
El Sereno 90032
Encino 91316 / 91436
Glassell Park 90065
Granada Hills 91344
Griffith Park 90027
Hancock Park 90004 / 90020
Harbor City 90710
Highland Park 90042
Hollywood 90028 / 90038 / 90068
Hyde Park  90043
Jefferson Prk 90018
Los Angeles (Koreatown) 90005
Los Angeles (Ladera Heights) 90056
Lake View Terrace) 91342
(LAX Area) 90045
(Leimert Park) 90008
(Los Feliz) 90027
(Mar Vista) 90066
Mid City) 90019
(Mission Hills) 91345
(Montecito Heights) 90031
(Mount Olympus) 90046
(Mt. Washington) 90065
(North Hills) 91343
North Hollywood) 91601 - 91602 / 91604 - 91607
Northridge) 91324-91325
Pacific Highlands) 90272
Pacific Palisades) 90272
Pacoima) 91331
(Palms) 90034
Panorama City) 91402
(Park La Brea) 90036
(Pico Heights) 90006
Playa del Rey) 90293
(Porter Ranch) 91326
(Rancho Park) 90064
Reseda) 91335
San Pedro) 90731-90732
(Sawtelle) 9002
2
(Shadow Hills) 91040
Sherman Oaks) 91403 / 91423
(Silverlake) 90026
(South Central) 90001 / 90003 /90007 /
90011 / 90037 / 90047 / 90061 - 90062
(Studio City) 91604
Sun Valley) 91352
(Sunland) 91040
(Sylmar) 91342
(Tarzana) 91356
(Terminal Island) 90731
(Toluca Lake) 91602
(Tujunga) 91042
(USC) 90089
(Valley Village) 91607
Van Nuys) 91401- 91403 / 91405 - 91406 /
91411 / 91423
(Venice) 90291
(Watts) 90002/90059
(West Adams) 90016
(West Beverly) 90048
(West Fairfax) 90035
West Hills) 91307
(West Los Angeles) 90025
(Westchester) 90045
(Westlake) 90057
Westwood) 90024
Wilmington) 90744
(Wilshire Blvd) 90010
(Winnetka) 91306
(Woodland Hills) 91364 / 91367
Los Feliz (City of LA) 90027
Los Nietos 90606
Lynwood 90262
Malibu 90265
Manhattan Beach 90266
Mar Vista (City of LA) 90066
Marina del Rey 90292
Maywood 90270
McDonnell Douglas (Long Beach) 90846
Mid City 90019
Mission Hills A) 91345
Monrovia 91016
Montebello 90640
Montecito Heights  90031
Monterey Hill90032
Monterey Park 91754-91756
Montrose 91020
Mount Olympus  90046
Mount Wilson 91023
Mt. Washington 90065
Newhall (Santa Clarita) 91321
North Hills  91343
North Hollywood91601 - 91602 / 91604 -
91607
North Long Beach (Long Beach) 90805
Northridge  91324 - 91325
Northridge, Cal State Univ.  91330
Norwalk 90650
Oak Park 91301
Pacific Highlands 90272
Pacific Palisades90272
Pacoima  91331
Palmdale 93550 - 93552 / 93591
Palms  90034
Palos Verdes Estates 90274
Panorama City  91402
Paramount 90723
Park La Brea  90036
Pasadena 91101 / 91103 - 91107
Pasadena (Cal Tech) 91125 - 91126
Pearblossom 93553
Phillips Ranch 91766
Pico Heights  90006
Pico Rivera 90660
Playa del Rey  90293
Playa Vista 90094
Pomona 91766-91768
Porter Ranch  91326
Quartz Hill 93536
Rancho Dominguez 90220
Rancho Palos Verdes 90275 / 90717 / 90732
Rancho Park 90064
Redondo Beach 90277 - 90278
Reseda  91335
Rolling Hills 90274
Rolling Hills Estates 90274
Rosemead 91770
Rosewood 90222
Rowland Heights (La Puente) 91748
San Dimas 91773
San Fernando 91340
San Gabriel 91775 - 91776
San Marino 91108
San Pedro (0731 - 90733
Santa Clarita (Canyon Country) 91351
Santa Clarita (Newhall) 91321
Santa Clarita (Valencia) 91354 - 91355
Santa Fe Springs 90670
Santa Monica 90401 - 90405
Saugus, Agua Dulce 91350
Sawtelle 90025
Shadow Hills91040
Sherman Oaks  91403 / 9 1423
Sierra Madre 91024
Signal Hill 90755
Silverlake90026
South Central (90001 / 90003 / 90007 /
90011 / 90037 / 90047 / 90061 - 90062
South El Monte 91733
South Gate 90280
South Pasadena 91030
South Whittier 90605
Stevenson Ranch 91381
Studio City  91604
Sun Valley 91352
Sunland  91040
Sylmar  91342
Tarzana 91356
Temple City 91780
Terminal Island  90731
Toluca Lake 91602
Topanga 90290
Torrance 90501-90506 / 90277 - 90278
Tropico (Glendale) 91204 - 91205
Tujunga ( 91042
Universal City 91608
USC  90089
VA Hospital (Sawtelle) 90073
Valencia (Santa Clarita) 91354 - 91355
Valinda 91744
Valley Village () 91607
Valyermo 93563
Van Nuys ( 91401 - 91403 / 91405  - 91406 /
91411 / 91423
Venice  90291
Verdugo City (Glendale) 91046
Vernon 90058
View Park 90043
Walnut 91789
Walnut Park 90255
Watts  90002  /90059
West Adams  90016
West Beverly (90048
West Covina 91790-91793
West Fairfax  90035
West Hills 91307
West Hollywood 90069
West Los Angeles  90025
Westchester  90045
Westlake  90057
Westlake Village 91361 - 91362
Westwood  90024
Whittier 90601 - 90605
Whittier (Whittier College) 90608
Whittier College (Whittier) 90608
Willowbrook 90059 / 90222
Wilmington ) 90744
Wilshire Blvd  90010
Windsor Hills 90043
WinnetkaA) 91306
Woodbury Univ. (Burbank) 91510
Woodland Hills 91364 / 91367
World Trade Center (Long Beach) 90831 -
90832
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