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Because the application of Topic D-97 is highly dependent on individual facts , it would be difficult to share any specific examples . The harder part of the question is how to value the preexisting relationship and that is where facts and circumstances come into play . It would seem that this exception was provided in response to preparers and other constituents who argued that these requirements were overly burdensome for certain " straightforward hedges of interest rate risk . If you are trying to determine the proper life for such an asset , we would be happy to discuss your facts and circumstances . I do not mean to imply that all valuations will be this straightforward , but the important point is that determining the settlement gain or loss in a partial acquisition is not a simple mathematical exercise - you need to step back and consider all of the facts and circumstances and the impact they would have on the value lost or gained by the other interest holders . There has been much focus by attorneys and underwriters on disclosure liability concerns surrounding the use of free writing prospectuses . Most lengths are available in all three widths , and many are available with different box styles as well , giving the dancer quite a number of choices in fitting this critical part of the foot . Content creators can not only link through to pages within PDFs , but specific views within those pages by defining page locations and zoom levels .