# ASC 205-958-00: Presentation of Financial Statements — Not-for-Profit Entities — 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/205/958/#00-status)

Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-09T22:55:47.235Z to 2026-09-09T22:55:47.235Z

Record version: sha256:d1630ea27cb46ddff8e4742334d0b6af0c1ebea54cc4da8f11caf5ae2b4ba918

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 205-958-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/205/958/#00-status)

SEC content: no

##### [205-958-00-1](https://asc.understandingaccounting.org/asc/205/958/#205-958-00-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T22:55:47.235Z to 2026-09-09T22:55:47.235Z

Record version: sha256:ff98b24351de65173d45cb2b1e4932090aacbbe49464f2c393b7e5b2f43ecdcd

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


The following table identifies the changes made to this Subtopic.

<table class="asc-table" frame="all" id="SL6090347-162232"><tbody><tr><td class="entry"><strong class="ph b">Paragraph</strong></td><td class="entry"><strong class="ph b">Action</strong></td><td class="entry"><strong class="ph b">Accounting Standards Update</strong></td><td class="entry"><strong class="ph b">Date</strong></td></tr><tr><td class="entry"></td><td class="entry"></td><td class="entry"></td><td class="entry"></td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/b/#board-designated-endowment-fund" class="term" title="An endowment fund created by a not-for-profit entity's (NFP's) governing board by designating a portion of its net assets without donor restrictions to be invested to provide income for a long but not necessarily specified period (sometimes called funds functioning as endowment or quasi-endowment funds). In rare circumstances, a board-designated endowment fund also can include a portion of net assets with donor restrictions. For example, if an NFP is unable to spend donor-restricted contributions in the near term, then the board sometimes considers the long-term investment of these funds. See Endowment Fund."><span>Board-Designated Endowment Fund</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/c/#conditional-contribution" class="term" title="A contribution that contains a donor-imposed condition."><span>Conditional Contribution</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2018-08/" class="xref">Accounting Standards Update No. 2018-08</a></td><td class="entry">06/21/2018</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/c/#contribution" class="term" title="An unconditional transfer of cash or other assets, as well as unconditional promises to give, to an entity or a reduction, settlement, or cancellation of its liabilities in a voluntary nonreciprocal transfer by another entity acting other than as an owner. Those characteristics distinguish contributions from:Exchange transactions, which are reciprocal transfers in which each party receives and sacrifices approximately commensurate valueInvestments by owners and distributions to owners, which are nonreciprocal transfers between an entity and its ownersOther nonreciprocal transfers, such as impositions of taxes or legal judgments, fines, and thefts, which are not voluntary transfers. In a contribution transaction, the resource provider often receives value indirectly by providing a societal benefit although that benefit is not considered to be of commensurate value. In an exchange transaction, the potential public benefits are secondary to the potential direct benefits to the resource provider. The term contribution revenue is used to apply to transactions that are part of the entity's ongoing major or central activities (revenues), or are peripheral or incidental to the entity (gains). See also Inherent Contribution and Conditional Contribution."><span>Contribution</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2018-08/" class="xref">Accounting Standards Update No. 2018-08</a></td><td class="entry">06/21/2018</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/c/#contribution" class="term" title="An unconditional transfer of cash or other assets, as well as unconditional promises to give, to an entity or a reduction, settlement, or cancellation of its liabilities in a voluntary nonreciprocal transfer by another entity acting other than as an owner. Those characteristics distinguish contributions from:Exchange transactions, which are reciprocal transfers in which each party receives and sacrifices approximately commensurate valueInvestments by owners and distributions to owners, which are nonreciprocal transfers between an entity and its ownersOther nonreciprocal transfers, such as impositions of taxes or legal judgments, fines, and thefts, which are not voluntary transfers. In a contribution transaction, the resource provider often receives value indirectly by providing a societal benefit although that benefit is not considered to be of commensurate value. In an exchange transaction, the potential public benefits are secondary to the potential direct benefits to the resource provider. The term contribution revenue is used to apply to transactions that are part of the entity's ongoing major or central activities (revenues), or are peripheral or incidental to the entity (gains). See also Inherent Contribution and Conditional Contribution."><span>Contribution</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2010-07/" class="xref">Accounting Standards Update No. 2010-07</a></td><td class="entry">01/28/2010</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/c/#contributions-receivable" class="term" title="Contributions receivable are the amounts due, as of the date of the financial statements, to the plan from employers, participants, and other sources of funding (for example, state subsidies or federal grants). They include amounts due pursuant to firm commitments, as well as legal or contractual requirements."><span>Contributions Receivable</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/d/#donor-imposed-condition" class="term" title="A donor stipulation (donors include other types of contributors, including makers of certain grants) that represents a barrier that must be overcome before the recipient is entitled to the assets transferred or promised. Failure to overcome the barrier gives the contributor a right of return of the assets it has transferred or gives the promisor a right of release from its obligation to transfer its assets."><span>Donor-Imposed Condition</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2018-08/" class="xref">Accounting Standards Update No. 2018-08</a></td><td class="entry">06/21/2018</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/d/#donor-imposed-restriction" class="term" title="A donor stipulation (donors include other types of contributors, including makers of certain grants) that specifies a use for a contributed asset that is more specific than broad limits resulting from the following: The nature of the not-for-profit entity (NFP) The environment in which it operates The purposes specified in its articles of incorporation or bylaws or comparable documents for an unincorporated association. Some donors impose restrictions that are temporary in nature, for example, stipulating that resources be used after a specified date, for particular programs or services, or to acquire buildings or equipment. Other donors impose restrictions that are perpetual in nature, for example, stipulating that resources be maintained in perpetuity. Laws may extend those limits to investment returns from those resources and to other enhancements (diminishments) of those resources. Thus, those laws extend donor-imposed restrictions."><span>Donor-Imposed Restriction</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/d/#donor-restricted-endowment-fund" class="term" title="An endowment fund that is created by a donor stipulation (donors include other types of contributors, including makers of certain grants) requiring investment of the gift in perpetuity or for a specified term. Some donors or laws may require that a portion of income, gains, or both be added to the gift and invested subject to similar restrictions. The term does not include a Board-Designated Endowment Fund. See Endowment Fund."><span>Donor-Restricted Endowment Fund</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/d/#donor-restricted-support" class="term" title="Donor-restricted revenues or gains from contributions that increase net assets with donor restrictions (donors include other types of contributors, including makers of certain grants)."><span>Donor-Restricted Support</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/e/#endowment-fund" class="term" title="An established fund of cash, securities, or other assets to provide income for the maintenance of a not-for-profit entity (NFP). The use of the assets of the fund may be with or without donor-imposed restrictions. Endowment funds generally are established by donor-restricted gifts and bequests to provide a source of income in perpetuity or for a specified period. See Donor-Restricted Endowment Fund. Alternatively, an NFP's governing board may earmark a portion of its net assets as a Board-Designated Endowment Fund. See Funds Functioning as Endowment."><span>Endowment Fund</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><strong class="ph b">Functional Classification</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/f/#functional-expense-classification" class="term" title="A method of grouping expenses according to the purpose for which costs are incurred. The primary functional classifications of a not-for-profit entity are program services and supporting activities."><span>Functional Expense Classification</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/f/#funds-functioning-as-endowment" class="term" title="Net assets without donor restrictions (donors include other types of contributors, including makers of certain grants) designated by an entity's governing board to be invested to provide income for generally a long but not necessarily specified period. A board-designated endowment, which results from an internal designation, is generally not donor-restricted and is classified as net assets without donor restrictions. The governing board has the right to decide at any time to expend such funds. In rare circumstances, funds functioning as endowment also can include a portion of net assets with donor restrictions. For example, if an NFP is unable to spend donor-restricted contributions in the near term, the board sometimes considers the long-term investment of these funds. (Sometimes referred to as quasi-endowment funds or board-designated endowment funds.)"><span>Funds Functioning as Endowment</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/m/#management-and-general-activities" class="term" title="Supporting activities that are not directly identifiable with one or more program, fundraising, or membership-development activities."><span>Management and General Activities</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/n/#natural-expense-classification" class="term" title="A method of grouping expenses according to the kinds of economic benefits received in incurring those expenses. Examples of natural expense classifications include salaries and wages, employee benefits, professional services, supplies, interest expense, rent, utilities, and depreciation. (P) December 16, 2026; (N) December 16, 2026220-40-65-1A method of grouping expenses according to the types of economic benefits received in incurring those expenses. Examples of natural expense classifications include salaries and wages, employee benefits, nonemployee professional services, supplies, interest expense, rent, utilities, and depreciation."><span>Natural Expense Classification</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2024-03/" class="xref">Accounting Standards Update No. 2024-03</a></td><td class="entry">11/04/2024</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/n/#natural-expense-classification" class="term" title="A method of grouping expenses according to the kinds of economic benefits received in incurring those expenses. Examples of natural expense classifications include salaries and wages, employee benefits, professional services, supplies, interest expense, rent, utilities, and depreciation. (P) December 16, 2026; (N) December 16, 2026220-40-65-1A method of grouping expenses according to the types of economic benefits received in incurring those expenses. Examples of natural expense classifications include salaries and wages, employee benefits, nonemployee professional services, supplies, interest expense, rent, utilities, and depreciation."><span>Natural Expense Classification</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/n/#natural-expense-classification" class="term" title="A method of grouping expenses according to the kinds of economic benefits received in incurring those expenses. Examples of natural expense classifications include salaries and wages, employee benefits, professional services, supplies, interest expense, rent, utilities, and depreciation. (P) December 16, 2026; (N) December 16, 2026220-40-65-1A method of grouping expenses according to the types of economic benefits received in incurring those expenses. Examples of natural expense classifications include salaries and wages, employee benefits, nonemployee professional services, supplies, interest expense, rent, utilities, and depreciation."><span>Natural Expense Classification</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-06/" class="xref">Accounting Standards Update No. 2014-06</a></td><td class="entry">03/14/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/n/#net-assets" class="term" title="The excess or deficiency of assets over liabilities of a not-for-profit entity, which is divided into two mutually exclusive classes according to the existence or absence of donor-imposed restrictions. See Net Assets with Donor Restrictions and Net Assets without Donor Restrictions."><span>Net Assets</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/n/#net-assets-with-donor-restrictions" class="term" title="The part of net assets of a not-for-profit entity that is subject to donor-imposed restrictions (donors include other types of contributors, including makers of certain grants)."><span>Net Assets with Donor Restrictions</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/n/#net-assets-without-donor-restrictions" class="term" title="The part of net assets of a not-for-profit entity that is not subject to donor-imposed restrictions (donors include other types of contributors, including makers of certain grants)."><span>Net Assets without Donor Restrictions</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><strong class="ph b">Permanent Endowment</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><strong class="ph b">Permanent Restriction</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><strong class="ph b">Permanently Restricted Net Assets</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><strong class="ph b">Quasi-endowment Funds</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><strong class="ph b">Reclassification</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/r/#reclassification-of-net-assets" class="term" title="Simultaneous increase of one class of net assets and decrease of another. A reclassification of net assets usually results from a donor-imposed restriction (donors include other types of contributors, including makers of certain grants) being satisfied or otherwise lapsing."><span>Reclassification of Net Assets</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><strong class="ph b">Restricted Support</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/s/#spending-rate" class="term" title="The portion of total return on investments used for fiscal needs of the current period, usually used as a budgetary method of reporting returns of investments. It is usually measured in terms of an amount or a specified percentage of a moving average market value. Typically, the selection of a spending rate emphasizes the use of prudence and a systematic formula to determine the portion of cumulative investment return that can be used to support fiscal needs of the current period and the protection of endowment gifts from a loss of purchasing power as a consideration in determining the formula to be used."><span>Spending Rate</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-06/" class="xref">Accounting Standards Update No. 2014-06</a></td><td class="entry">03/14/2014</td></tr><tr><td class="entry"><strong class="ph b">Stipulation</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><strong class="ph b">Temporarily Restricted Net Assets</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/u/#underwater-endowment-fund" class="term" title="A donor-restricted endowment fund for which the fair value of the fund at the reporting date is less than either the original gift amount or the amount required to be maintained by the donor or by law that extends donor restrictions."><span>Underwater Endowment Fund</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><strong class="ph b">Unrestricted Net Assets</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><strong class="ph b">Unrestricted Support</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><strong class="ph b">Voluntary Health and Welfare Entity</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"></td><td class="entry"></td><td class="entry"></td><td class="entry"></td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-05-5" class="xref">958-205-05-5 through 05-6A</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-05-6B" class="xref">958-205-05-6B</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-05-8" class="xref">958-205-05-8 through 05-10</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-45-2" class="xref">958-205-45-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-45-4" class="xref">958-205-45-4 through 45-6</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-45-6" class="xref">958-205-45-6</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-06/" class="xref">Accounting Standards Update No. 2014-06</a></td><td class="entry">03/14/2014</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-45-9" class="xref">958-205-45-9 through 45-13</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-45-10" class="xref">958-205-45-10</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-10/" class="xref">Accounting Standards Update No. 2015-10</a></td><td class="entry">06/12/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-45-10A" class="xref">958-205-45-10A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-10/" class="xref">Accounting Standards Update No. 2015-10</a></td><td class="entry">06/12/2015</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-45-13A" class="xref">958-205-45-13A through 45-13J</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-45-13D" class="xref">958-205-45-13D</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-7EC309FA-3D05-4149-8A83-F72A48C06807.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2018-12 (PDF)</a></td><td class="entry">09/10/2018</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-45-14" class="xref">958-205-45-14 through 45-19</a></div></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-45-21" class="xref">958-205-45-21 through 45-35</a></div></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-45-21A" class="xref">958-205-45-21A</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2012-04/" class="xref">Accounting Standards Update No. 2012-04</a></td><td class="entry">10/01/2012</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-45-22" class="xref">958-205-45-22</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-2C1F3EDB-71D2-450B-AFAB-85E2A86D8723.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2016-05 (PDF)</a></td><td class="entry">04/12/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-45-27" class="xref">958-205-45-27</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-06/" class="xref">Accounting Standards Update No. 2014-06</a></td><td class="entry">03/14/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-45-36" class="xref">958-205-45-36</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2020-07/" class="xref">Accounting Standards Update No. 2020-07</a></td><td class="entry">09/17/2020</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-50-1A" class="xref">958-205-50-1A</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-50-1B" class="xref">958-205-50-1B</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-19/" class="xref">Accounting Standards Update No. 2016-19</a></td><td class="entry">12/14/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-50-1B" class="xref">958-205-50-1B</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-50-1C" class="xref">958-205-50-1C</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-50-2" class="xref">958-205-50-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-50-2A" class="xref">958-205-50-2A</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-50-4" class="xref">958-205-50-4</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-55-1" class="xref">958-205-55-1 through 55-2</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-55-5" class="xref">958-205-55-5</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-18/" class="xref">Accounting Standards Update No. 2016-18</a></td><td class="entry">11/17/2016</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-55-5" class="xref">958-205-55-5 through 55-7</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-55-9" class="xref">958-205-55-9</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-6A8ECCE2-2DD0-4750-978D-D37E5AA3DC28.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2018-02 (PDF)</a></td><td class="entry">02/02/2018</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-55-9" class="xref">958-205-55-9 through 55-21</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-55-11" class="xref">958-205-55-11</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-86B34FCD-7B0A-4349-8682-E212043FD47A.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2017-06 (PDF)</a></td><td class="entry">04/07/2017</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-55-12" class="xref">958-205-55-12</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-01/" class="xref">Accounting Standards Update No. 2015-01</a></td><td class="entry">01/09/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-55-12" class="xref">958-205-55-12</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-06/" class="xref">Accounting Standards Update No. 2014-06</a></td><td class="entry">03/14/2014</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-55-13" class="xref">958-205-55-13 through 55-17</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2020-07/" class="xref">Accounting Standards Update No. 2020-07</a></td><td class="entry">09/17/2020</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-55-19" class="xref">958-205-55-19 through 55-21</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-18/" class="xref">Accounting Standards Update No. 2016-18</a></td><td class="entry">11/17/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-55-21" class="xref">958-205-55-21</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2020-07/" class="xref">Accounting Standards Update No. 2020-07</a></td><td class="entry">09/17/2020</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-55-21" class="xref">958-205-55-21</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2012-04/" class="xref">Accounting Standards Update No. 2012-04</a></td><td class="entry">10/01/2012</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-55-22" class="xref">958-205-55-22 through 55-30</a></div></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-55-22" class="xref">958-205-55-22</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2012-04/" class="xref">Accounting Standards Update No. 2012-04</a></td><td class="entry">10/01/2012</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-55-31" class="xref">958-205-55-31</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-55-32" class="xref">958-205-55-32</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-55-32" class="xref">958-205-55-32</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2012-04/" class="xref">Accounting Standards Update No. 2012-04</a></td><td class="entry">10/01/2012</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-55-33" class="xref">958-205-55-33 through 55-35</a></div></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-55-36" class="xref">958-205-55-36 through 55-39</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-55-37" class="xref">958-205-55-37</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-8C0B93FE-237A-4BFA-8880-FE749B3CAFCB.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2016-11 (PDF)</a></td><td class="entry">06/27/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-55-38" class="xref">958-205-55-38</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2012-04/" class="xref">Accounting Standards Update No. 2012-04</a></td><td class="entry">10/01/2012</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-55-40" class="xref">958-205-55-40</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-55-40" class="xref">958-205-55-40</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2012-04/" class="xref">Accounting Standards Update No. 2012-04</a></td><td class="entry">10/01/2012</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-55-41" class="xref">958-205-55-41</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-55-42" class="xref">958-205-55-42 through 55-46</a></div></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-55-47" class="xref">958-205-55-47 through 55-52</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/205/958/#205-958-55-53" class="xref">958-205-55-53</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr></tbody></table>