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   (?:other|applicable)\s+guidance\s+issued
   (?:current|other)\s+guidance\s+(?:under|from)
   guidance\s+(?:and\s+rules|promulgated(?:\s+thereunder)?|in\s+SFAS)

   (?:current|other|applicable)?\s*guidance\s+(?:under|from|issued|and
+\s+rules|promulgated(?:\s+thereunder)?|in\s+SFAS)