{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/210/10/#sec-55-implementation-guidance-and-illustrations","source":"FASB Accounting Standards Codification, Basic View","usage":"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.","topic":"210","topic_title":"Balance Sheet","subtopic":"210-10","subtopic_title":"Overall","section":{"number":"S55","label":"SEC 55 Implementation Guidance and Illustrations","anchor":"sec-55-implementation-guidance-and-illustrations","is_sec":true,"groups":[{"block":null,"heading":"Compensating Balance Arrangements","paragraphs":[{"citation":"210-10-S55-1","para":"S55-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_6B11D2B2-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/210/10/#210-10-S99-2\" class=\"xref\">210-10-S99-2</a>, SAB Topic 6.H.3.c, for SEC Staff guidance related to the calculation of float for the purposes of compensating balance arrangements disclosure. </span></span></div></div>","snippet":"See paragraph 210-10-S99-2, SAB Topic 6.H.3.c, for SEC Staff guidance related to the calculation of float for the purposes of compensating balance arrangements disclosure.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8194813250f2d2d641189bd63c4eb5333176e2abe83d804b02b51f54efc6bd7","downloaded_from":"2026-09-09T22:58:56.233Z","last_downloaded_at":"2026-09-09T22:58:56.233Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480626","source_sha256":"7d83e64fefc11caa8fc823420ebfcc328364c22e33f955cfa74c5d028cc042d3"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad421b52941b77a20ba9dc800611ee7c1ebb4dea457b18f7272f0852d269d656","downloaded_from":"2026-09-09T22:58:56.233Z","last_downloaded_at":"2026-09-09T22:58:56.233Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480626","source_sha256":"7d83e64fefc11caa8fc823420ebfcc328364c22e33f955cfa74c5d028cc042d3"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:044dbc1f3095541f4831d6b9a722142a79cff5cbc292598a0cbb30629112b311","downloaded_from":"2026-09-09T22:58:56.233Z","last_downloaded_at":"2026-09-09T22:58:56.233Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480626","source_sha256":"7d83e64fefc11caa8fc823420ebfcc328364c22e33f955cfa74c5d028cc042d3"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:044dbc1f3095541f4831d6b9a722142a79cff5cbc292598a0cbb30629112b311","downloaded_from":"2026-09-09T22:58:56.233Z","last_downloaded_at":"2026-09-09T22:58:56.233Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480626","source_sha256":"7d83e64fefc11caa8fc823420ebfcc328364c22e33f955cfa74c5d028cc042d3"}}