| 3.01 | The year-end earnings release quotes non-GAAP net income and operating margin as if they were the GAAP figures | Compliance gap | Medium | Regulation S-K narrative: business, risk factors and MD&A | Interpretation |
| 1.01 | The intangible-asset amortization schedule shows three single years, not the five succeeding years required | Compliance gap | Low | Financial statements, US GAAP and Regulation S-X | Established |
| 3.02 | Two of the three critical accounting estimates repeat the accounting policies almost word for word, and none gives a figure, no change over time and no sensitivity | Compliance gap | Low | Regulation S-K narrative: business, risk factors and MD&A | Interpretation |
| 3.03 | Item 7A still names strategic equity investments as a primary market risk, but the section that described them has been removed | Presentation | Low | Regulation S-K narrative: business, risk factors and MD&A | Interpretation |
| 1.02 | Customer payments under cancellable contracts are called 'contract liabilities' and counted in the [amount] of remaining performance obligations | Question | Medium | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 3.04 | The 2025 gross margin discussion says the margin 'remained constant' and does not mention that inventory write-downs halved | Question | Medium | Regulation S-K narrative: business, risk factors and MD&A | Interpretation |
| 1.03 | The [acquired business] acquisition note leaves out most business-combination disclosures without saying the deal is immaterial | Question | Low | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 1.04 | The lease disclosures given last year are cut to one sentence, with no lease liability, right-of-use asset or maturity analysis, although the tax note shows lease balances growing | Question | Low | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 1.05 | The segment note now names only two significant segment expenses where last year it named five | Question | Low | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 1.06 | The note on investments in privately-held companies, given last year with an [amount] carrying amount, has been dropped | Question | Low | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 1.07 | The tax note no longer says that no deferred tax is provided on outside basis differences of foreign subsidiaries, though a risk factor still relies on indefinite reinvestment | Question | Low | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 1.08 | Accrued liabilities of [amount] are no longer broken down, although last year's breakdown showed an item above the 5% threshold | Question | Low | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 1.09 | Receivables policy still describes an allowance for accounts 'determined to be uncollectible' rather than expected credit losses | Question | Low | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 1.10 | The table of debt securities in an unrealized loss position is given for [date] only, not for [date] | Question | Low | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 1.11 | The [litigant] patent case disclosed last year as a reasonably possible loss is no longer mentioned, with no statement of how it ended | Question | Low | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 1.12 | Stock-based compensation: the fair value of RSUs vested cannot be reproduced from the RSU table, and no ESPP valuation inputs are given | Question | Low | Financial statements, US GAAP and Regulation S-X | Interpretation |
| 2.01 | Item 9B in both years reports one trading plan for the Chief Executive Officer; later Forms 4 refer to a second plan for family trusts adopted the same day | Question | Low | Governance, controls and certifications | Interpretation |
| 3.05 | The long-term liability for uncertain tax positions, listed last year as a material cash requirement at [amount], is no longer mentioned | Question | Low | Regulation S-K narrative: business, risk factors and MD&A | Interpretation |
| 3.06 | The two customers behind [n]% of revenue are no longer named, although the prior-year Form 10-K named them | Question | Low | Regulation S-K narrative: business, risk factors and MD&A | Interpretation |
| 3.07 | The 'Providers' customer category is renamed '[customer category]' and gains three points of revenue mix with no explanation | Question | Low | Regulation S-K narrative: business, risk factors and MD&A | Interpretation |
| 3.08 | The [city] building estimate falls by only [amount] in a year when [amount] was built, and the Form 10-K does not say what the range covers | Question | Low | Regulation S-K narrative: business, risk factors and MD&A | Interpretation |
| 3.09 | MD&A attributes the [amount] rise in the tax provision 'primarily' to lower stock-compensation tax benefits, which account for about [amount] of it, and quantifies no driver | Question | Low | Regulation S-K narrative: business, risk factors and MD&A | Interpretation |
| 4.01 | The revenue policy no longer carries the rebate sentence the company told the SEC staff it would include | Question | Low | Auditor's report, ICFR and the SEC filings record | Interpretation |
| 5.01 | The statement of stockholders' equity ends with a footnote rule and a stray full stop but no footnote | Drafting | Low | Financial statements, US GAAP and Regulation S-X | Established |
| 5.02 | The segment policy still gives the decision maker the former title 'President, Chief Executive Officer and Chairperson' | Drafting | Low | Financial statements, US GAAP and Regulation S-X | Established |
| 5.03 | Four drafting slips in the exhibit index, a certification and the income tax note | Drafting | Low | Cover page, exhibits, XBRL and other disclosures | Established |
| 5.04 | The table of contents captions Item 9 'Change in and Disagreements', while the heading in the body reads 'Changes in', in both years | Drafting | Low | Cover page, exhibits, XBRL and other disclosures | Established |
| 5.05 | Generic risk factors are captioned 'General Risks' instead of the caption the rule prescribes | Drafting | Low | Regulation S-K narrative: business, risk factors and MD&A | Established |
| 5.06 | Item 1A still uses the superseded 'reasonably assured' collection wording for revenue (both years) | Drafting | Low | Regulation S-K narrative: business, risk factors and MD&A | Established |
| 5.07 | Eleven wording slips in the risk factors, one of which reverses the meaning of a sentence | Drafting | Low | Regulation S-K narrative: business, risk factors and MD&A | Established |
| 5.08 | Item 1B answered 'Not applicable', and three slips in the MD&A tables and text | Drafting | Low | Regulation S-K narrative: business, risk factors and MD&A | Established |
| 5.09 | Four drafting slips in the Note 1 accounting policies | Drafting | Low | Financial statements, US GAAP and Regulation S-X | Established |
| 5.10 | Item 5 (both years): the unvested-share repurchase sentence ends '[wording masked]', which reads as denying the November program purchases shown in the table below it | Drafting | Low | Regulation S-K narrative: business, risk factors and MD&A | Established |