ASU 2015-13

Topic 815, Derivatives and Hedging, requires that a derivative contract be
recognized at fair value unless the contract qualifies for a scope exception. One of
those scope exceptions is the normal purchases and normal sales scope
exception. Normal purchases and normal sales contracts are those that provide
for the purchase or sale of something other than a financial instrument or derivative
instrument that will be delivered in quantities expected to be used or sold by a
reporting entity over a reasonable period in the normal course of business.