The following demonstrates the structure of the classification system:
XXX-YY-ZZ-PP(a) XXX = Topic, YY = Subtopic, ZZ = Section, PP = Paragraph, and (a) = subparagraph (if used)
For SEC content, an "S" preceedes the section number.
For example 225-20-50-3 is
225 = Income Statement (Topic)
225-20 = Extraordinary & Unusual Items (subtopic)
225-20-50 = Discolure (section)
225-20-50-3 = Unusual or Infrequently Occurring Items (paragraph)