The SPEE Updating Committee received additional industry feedback and based on recent discussions identified additional revisions that are important for year-end 2018 disclosure.
The changes are provided in the attached documents. One document is a red-line versions which clearly outlines the changes and the second document includes replacement pages for those that have purchased a download.
COGEH has been published for digital access to accommodate changes or additions in an effective manner. The on-line digital version and pdf download has been updated to reflect the changes included in the attached documents. Revisions, as required, will normally be incorporated with an annual spring update with a target date of May 31st.