000 00301nam a22001097a 4500
008 150912b xxu||||| |||| 00| 0 eng d
020 _a139780072994025
082 _a657. 044 SPI
100 _aSPICELAND J.DAVID,
_bSEPE JAMES F, TOMASSINI, LAWRENCE A
245 _aINTERMEDIATE ACCOUNTING
250 _a4
999 _c2923
_d2923