.5 billion , respectively . ( for further discussion , see note 14 for disclosure of information related to these vies as required under fin 46r. ) future adoption of new accounting standards in december 2004 , the fasb issued sfas no . 123 ( revised 2004 ) , 201cshare-based payment 201d ( 201csfas no . 123r 201d ) , which replaces sfas no . 123 , 201caccounting for stock-based compensation 201d ( 201csfas no . 123 201d ) and supercedes apb opinion no