| SEC Issue to Address | Priority (By SEC) | Where Found ) | EITF Status |
| Advertising barter transactions | Level 1 | Issue 99-17 | Consensus* |
| Gross vs. net revenue and display cost | Level 1 | Issue 99-19 | Consensus* |
| Accounting for the costs of developing a Web site | Level 1 | Issue 00-2 and 00-20 | Consensus* on 00-2, 00-20 (content) to be discussed further |
| Accounting for shipping and handling revenues and costs | Level 2 | Issue 00-10 | Consensus* |
| Accounting for the costs of computer files that are essentially films, music or other content | Level 2 | To be discussed | May ultimately be addressed in Issue no. 00-20 (below) |
| Application of SOP 97-2 to arrangements that include the right to use software stored on another entity’s hardware | Level 2 | Issue 00-3 | Consensus* |
| Accounting for “point” and other loyalty programs | Level 2 | Issue 00-22 | Discussed, but no consensus. Further discussion expected |
| Accounting by the holder of an instrument (not defined as derivative instrument) with conversion or terms that are variable based on exercisability upon future events | Level 2 | Issue 00-8 | Consensus* |
| Accounting for coupons, rebates and discounts | Level 2 | Issue 00-14 | Consensus* |
| Accounting for service outages | Level 2 | Classification addressed indirectly in 00-14 | Consensus* |
| Accounting for advertising or other arrangements where the service provider guarantees a specified amount of activity | Level 3 | To be discussed | Appears to be addressed in SAB 101, related Q&A, and 00-22 |
| Accounting for front-end and back-end fees | FE—potential SEC staff announcement BE—Level 3 | To be discussed | Appears to be addressed in SAB 101, related Q&A, and 00-21 |
| Income statement classification of rebates and other discounts | Potential SEC staff announcement | Issue 00-14 | Consensus* |
| Accounting for free or heavily discounted products | Potential SEC staff announcement | Issue 00-14 | Consensus* |
| Accounting for access, maintenance and publication fees | Potential SEC staff announcement | To be discussed | Appears to be addressed in SAB 101, related Q&A, and 00-21 |
| Statement 131 disclosures about Internet portion of a company’s business | No level assigned | Removed from agenda | N/A |
| *When consensus is reached it becomes a GAAP requirement. |
