{ "claim_key": "SEC_SAB_121", "entity": "SEC", "regulator": "U.S. Securities and Exchange Commission", "headline": "SAB 121 rescinded via Staff Accounting Bulletin 122 (January 2025)", "expected": "SAB 121", "source_url": "https://www.sec.gov/rules-regulations/staff-guidance/staff-accounting-bulletins/staff-accounting-bulletin-122", "published_status": "CONTRADICTED", "published_at": "2026-08-02T01:38:07.831666+00:00", "checked_at": "2026-08-02T05:42:52.373986+00:00", "must_admit": false, "full_admit": false, "refuse_limb": "ledger_rows_agree", "refuse_reason": "ledger_rows_agree:ledger_rows_disagree:ATTESTED-PRIMARY|CONTRADICTED", "attribution": "this_node", "must_limbs_failed": [ "ledger_rows_agree" ], "should_limbs_failed": [ "source_is_machine_readable" ], "limbs": { "source_url_recorded": { "outcome": "ok", "url": "https://www.sec.gov/rules-regulations/staff-guidance/staff-accounting-bulletins/staff-accounting-bulletin-122" }, "expected_string_recorded": { "outcome": "ok", "expected": "SAB 121" }, "source_resolves": { "outcome": "ok", "status": 200, "bytes": 71887 }, "expected_string_present_in_served_bytes": { "outcome": "ok", "match_basis": "abbreviation_expansion" }, "expected_string_survives_tag_stripping": { "outcome": "ok", "match_basis": "abbreviation_expansion" }, "source_on_regulator_origin": { "outcome": "ok", "registrable_domain": "sec.gov", "operator": "U.S. Securities and Exchange Commission" }, "source_is_machine_readable": { "outcome": "fail", "reason": "html_document", "attribution": "publisher", "media_type": "html" }, "ledger_rows_agree": { "outcome": "fail", "reason": "ledger_rows_disagree:ATTESTED-PRIMARY|CONTRADICTED", "attribution": "this_node", "rows": 6, "statuses": [ "ATTESTED-PRIMARY", "CONTRADICTED" ], "note": "This node's own ledger holds this claim at more than one verdict. The published card serves one of them and says nothing about the other." }, "citation_is_a_primary_filing": { "outcome": "fail", "reason": "citation_is_not_a_primary_filing:regulator_website_page", "attribution": "this_node" }, "full_text_index_exists": { "outcome": "ok", "index": "EDGAR full text search", "endpoint": "https://efts.sec.gov/LATEST/search-index", "auth": "none; an identifying user agent is required" }, "full_text_index_answers": { "outcome": "ok", "total_hits": 954, "returned": 3 }, "independent_filing_corroborates": { "outcome": "ok", "filer": "Customers Bancorp, Inc. (CUBB, CUBI, CUBI-PE, CUBI-PF) (CIK 0001488813)", "form": "CORRESP", "file_date": "2022-10-28", "document_url": "https://www.sec.gov/Archives/edgar/data/1488813/000148881322000093/filename1.htm" }, "corroborating_document_authored_by_the_regulator": { "outcome": "fail", "reason": "corroborating_filer_is_a_registrant_not_the_regulator", "attribution": "no_index_exists", "filer": "Customers Bancorp, Inc. (CUBB, CUBI, CUBI-PE, CUBI-PF) (CIK 0001488813)", "cik": "1488813", "note": "The filing corroborates that the string is used in a primary document. It does not make the filer authoritative for the claim, and neither regulator in this corpus files on EDGAR." } }, "evidence": { "source_fetch": { "url": "https://www.sec.gov/rules-regulations/staff-guidance/staff-accounting-bulletins/staff-accounting-bulletin-122", "final_url": "https://www.sec.gov/rules-regulations/staff-guidance/staff-accounting-bulletins/staff-accounting-bulletin-122", "status": 200, "content_type": "text/html", "bytes": 71887, "truncated_at_probe_cap": false, "error": null, "fetched_at": "2026-08-02T05:42:49.478500+00:00" }, "match": { "found": true, "match_basis": "abbreviation_expansion", "note": "expected_abbreviation_expansion_found_in_source_body" }, "match_after_tag_stripping": { "found": true, "match_basis": "abbreviation_expansion", "note": "expected_abbreviation_expansion_found_in_source_body" }, "media_type_sniffed": "html", "ledger_rows": { "count": 6, "statuses": [ "ATTESTED-PRIMARY", "CONTRADICTED" ], "row_ids": [ "03322f1f-9d22-46cd-8b96-98835bdf2131", "5675d9de-6ae6-4279-ab12-005de916f525", "32478b77-9a05-44ac-8b44-6449077186e1", "5ad946bb-954c-4b22-a0f2-e8501f36f836", "5cc08668-1b34-4039-aba1-94b1afb2bbfd", "ff3792d3-78a4-411f-96be-2a867096749f" ], "reports": [ "REVALIDATION_20260729", "REVALIDATION_20260729_LIVE", "SEC_20260801", "SEC_20260802" ] }, "full_text_search": { "endpoint": "https://efts.sec.gov/LATEST/search-index", "query": "\"SAB 121\"", "request_url": "https://efts.sec.gov/LATEST/search-index?q=%22SAB%20121%22", "status": 200, "error": null, "total_hits": 954, "hits": [ { "id": "0001488813-22-000093:filename1.htm", "accession": "0001488813-22-000093", "filename": "filename1.htm", "cik": "1488813", "filer": "Customers Bancorp, Inc. (CUBB, CUBI, CUBI-PE, CUBI-PF) (CIK 0001488813)", "form": "CORRESP", "file_date": "2022-10-28", "document_url": "https://www.sec.gov/Archives/edgar/data/1488813/000148881322000093/filename1.htm" }, { "id": "0001437749-23-021171:filename1.htm", "accession": "0001437749-23-021171", "filename": "filename1.htm", "cik": "1686400", "filer": "Salt Blockchain Inc. (CIK 0001686400)", "form": "CORRESP", "file_date": "2023-07-31", "document_url": "https://www.sec.gov/Archives/edgar/data/1686400/000143774923021171/filename1.htm" }, { "id": "0001709585-23-000005:wflPublic2022p.pdf", "accession": "0001709585-23-000005", "filename": "wflPublic2022p.pdf", "cik": "1709585", "filer": "WEBULL FINANCIAL LLC (CIK 0001709585)", "form": "X-17A-5", "file_date": "2023-04-28", "document_url": "https://www.sec.gov/Archives/edgar/data/1709585/000170958523000005/wflPublic2022p.pdf" } ], "total_hits_relation": "eq" }, "filings_fetched": [ { "id": "0001488813-22-000093:filename1.htm", "accession": "0001488813-22-000093", "filename": "filename1.htm", "cik": "1488813", "filer": "Customers Bancorp, Inc. (CUBB, CUBI, CUBI-PE, CUBI-PF) (CIK 0001488813)", "form": "CORRESP", "file_date": "2022-10-28", "document_url": "https://www.sec.gov/Archives/edgar/data/1488813/000148881322000093/filename1.htm", "status": 200, "bytes": 228214, "expected_found_in_filing_body": true, "match_basis": "literal", "error": null } ] }, "reproduce": { "api_verify": "https://geniusflow-federation.vercel.app/api/verify?source_url=https%3A%2F%2Fwww.sec.gov%2Frules-regulations%2Fstaff-guidance%2Fstaff-accounting-bulletins%2Fstaff-accounting-bulletin-122&expected=SAB%20121", "note": "The expected string test on this receipt applies the same rule as that endpoint, against the same URL. A reader who gets a different answer has found either a page that changed between the two requests or a defect, and both are worth reporting." }, "ledger": "https://geniusflow-federation.vercel.app/grounded-claims/ledger.json", "ledger_digest": "5df1c68a86bd62bedb83b28f8f59bcdbf7a9cd597895b215a26e9584d6504aa4", "expectations_digest": "dc8f54dfef2d82e8889a762b5949c1fdf7e12c8ec88baa9ef4f2b347ebe1d4dc" }