Various databases and research tools exist that are useful for accountants. For governmental accounting one needs to use the FASAB Handbook for federal accounting and GARS for state and local accounting. Competing databases exist for providing accounting and auditing standards: RIA Checkpoint and CCH's Accounting Research Manager. One can research industries and companies by using industry codes, various sources, and databases. Such databases include Mergent Online, LexisNexis, and S&P NetAdvantage. Industry or corporate news can be acquired through a variety of sources, including some specialized databases.