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Mr. and Mrs. Blake are preparing personal financial statements.Among other assets, they have a life insurance policy with a face amount of $100,000; a cash value of $32,000; and a loan against it of $5,000.Find the authoritative guidance related to personal life insurance financial statement presentation.Enter your response in the answer fields below. Guidance on correctly structuring your response appears above and below the answer fields.Type the topic here. Correctly formatted FASB ASC topics are 3 digits.
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