If you prefer, you may phone or mail your order. Payment American Express, MasterCard, and VISA are accepted. Prices are subject to change without notice. Domestic Shipping Information Shipping charges will be added to document orders sent to destinations in the United States, Canada, Mexico, and U.S. possessions. Orders for individual documents are typically shipped on the next business day via United States Postal Service or United Parcel Service (UPS) ground. If you require overnight shipping, please contact the FASB order department at (800) 748-0659 or (203) 847-0700. International Shipping Information A surcharge of 50 percent surcharge will be applied to orders for documents or subscriptions that are shipped to international destinations, except for shipments made to Canada, Mexico, and U.S. possessions. Please note that this surcharge will appear on your order as a shipping charge. International shipments are via airmail. We do not ship surface mail. All duties and taxes are the responsibility of the customer. Sales Tax Sales tax is charged for orders sent to Connecticut locations only. If you are tax-exempt, please note that in the "Comments" box on your order, and fax your tax-exempt certificate to the Publications Distribution Department at (203) 847-6045. Returns Documents are not returnable. If you believe an error has been made in your order, please contact FASB customer service at (800) 748-0659 or email fasbpubs@fasb.org. Contact Information Financial Accounting Standards Board 401 Merritt 7 P.O. Box 5116 Norwalk, CT 06856-5116 (800) 748-0659 (203) 847-0700 fasbpubs@fasb.org