{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/210/20/#60-relationships","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":"210-20","subtopic_title":"Offsetting","section":{"number":"60","label":"60 Relationships","anchor":"60-relationships","is_sec":false,"groups":[{"block":null,"heading":"Compensation—Retirement Benefits","paragraphs":[{"citation":"210-20-60-1","para":"60-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_6C9A77F0-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For guidance on accounting for pension plan assets and liabilities, see Subtopic <a altsource=\"GUID-91C043A5-E073-47CD-8E61-C58635C5AE04.ditamap\" class=\"ditamap\">715-30</a>. </span></span> </div> </div>","snippet":"For guidance on accounting for pension plan assets and liabilities, see Subtopic 715-30.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d82e5048f455f57f897e3449dc6ba247c91303687db1e0d30966e39158c0d2ad","downloaded_from":"2026-09-09T22:59:25.011Z","last_downloaded_at":"2026-09-09T22:59:25.011Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483465","source_sha256":"1378c5be4bb20869a33aab0b47d886cd470a39518c14d1c9440fafa7ddd33ae0"}},{"citation":"210-20-60-2","para":"60-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_6C9A790D-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For guidance on accounting for plan assets and liabilities, see Subtopic <a altsource=\"GUID-1E9B2828-9994-4D32-987C-8AB22188A455.ditamap\" class=\"ditamap\">715-60</a>. </span></span> </div> </div>","snippet":"For guidance on accounting for plan assets and liabilities, see Subtopic 715-60.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:173e23751566ff7c482c0199cdc992242fd05e0d99e9d4c51ff6ac3e3315cec2","downloaded_from":"2026-09-09T22:59:25.011Z","last_downloaded_at":"2026-09-09T22:59:25.011Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483465","source_sha256":"1378c5be4bb20869a33aab0b47d886cd470a39518c14d1c9440fafa7ddd33ae0"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:01585f09fbee532365aecc8561b4b4fe8b42155128e422628e378bb207a8a71e","downloaded_from":"2026-09-09T22:59:25.011Z","last_downloaded_at":"2026-09-09T22:59:25.011Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483465","source_sha256":"1378c5be4bb20869a33aab0b47d886cd470a39518c14d1c9440fafa7ddd33ae0"}},{"block":null,"heading":"Income Taxes","paragraphs":[{"citation":"210-20-60-3","para":"60-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_6C9A79F2-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For guidance on amounts reported for net tax assets or liabilities, see Subtopic <a altsource=\"GUID-3B0818A8-1B9D-4530-82D4-22D4284B582F.ditamap\" class=\"ditamap\">740-10</a>. </span></span> </div> </div>","snippet":"For guidance on amounts reported for net tax assets or liabilities, see Subtopic 740-10.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e5b3c0f9bfa4ab96900f76554d31b3fdb620dcb4592100630cee5512ae652acd","downloaded_from":"2026-09-09T22:59:25.011Z","last_downloaded_at":"2026-09-09T22:59:25.011Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483465","source_sha256":"1378c5be4bb20869a33aab0b47d886cd470a39518c14d1c9440fafa7ddd33ae0"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3ab42343a6c4e9d6e97b059b2f34a7bbb0ba69fbc45819f947abe9ce997cd8f2","downloaded_from":"2026-09-09T22:59:25.011Z","last_downloaded_at":"2026-09-09T22:59:25.011Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483465","source_sha256":"1378c5be4bb20869a33aab0b47d886cd470a39518c14d1c9440fafa7ddd33ae0"}},{"block":null,"heading":"Derivatives and Hedging","paragraphs":[{"citation":"210-20-60-3A","para":"60-3A","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_6C9A7ACA-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For guidance on derivative instruments with the right to reclaim cash collateral or the obligation to return cash collateral, see paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/815/10/#815-10-45-1\" class=\"xref\">815-10-45-1 through 45-7</a></div>.</span></span> </div> </div>","snippet":"For guidance on derivative instruments with the right to reclaim cash collateral or the obligation to return cash collateral, see paragraphs 815-10-45-1 through 45-7.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:938692d387321f47cb1eacd93768af2ccde1e8490bdc2e5157f13b63782cf984","downloaded_from":"2026-09-09T22:59:25.011Z","last_downloaded_at":"2026-09-09T22:59:25.011Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483465","source_sha256":"1378c5be4bb20869a33aab0b47d886cd470a39518c14d1c9440fafa7ddd33ae0"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1efce0d1d83d417937c1191975da402cc419f2e6c21a2eac2a387519be6c3636","downloaded_from":"2026-09-09T22:59:25.011Z","last_downloaded_at":"2026-09-09T22:59:25.011Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483465","source_sha256":"1378c5be4bb20869a33aab0b47d886cd470a39518c14d1c9440fafa7ddd33ae0"}},{"block":null,"heading":"Leases","paragraphs":[{"citation":"210-20-60-4","para":"60-4","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_6C9A7CA9-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For guidance on <a href=\"/glossary/l/#leveraged-lease\" class=\"term\" title=\"From the perspective of a lessor, a lease that was classified as a leveraged lease in accordance with the leases guidance in effect before the effective date and for which the commencement date is before the effective date.\"><span>leveraged leases</span></a>, see Section <a altsource=\"GUID-F6A5369A-D349-4B44-92A7-76F236403956.ditamap\" class=\"ditamap\">842-50-35</a>. </span></span> </div> </div>","snippet":"For guidance on leveraged leases, see Section 842-50-35.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b09d5a13e43049689d2c49672ff72a6ca212d0ec4e2a0b68ccc4e40cb2f0c0b","downloaded_from":"2026-09-09T22:59:25.011Z","last_downloaded_at":"2026-09-09T22:59:25.011Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483465","source_sha256":"1378c5be4bb20869a33aab0b47d886cd470a39518c14d1c9440fafa7ddd33ae0"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c7e33eb158ba9e361b8b9755c25fbaf75df745a996dacaacc69f1c047172bb4","downloaded_from":"2026-09-09T22:59:25.011Z","last_downloaded_at":"2026-09-09T22:59:25.011Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483465","source_sha256":"1378c5be4bb20869a33aab0b47d886cd470a39518c14d1c9440fafa7ddd33ae0"}},{"block":null,"heading":"Contractors—Federal Government","paragraphs":[{"citation":"210-20-60-5","para":"60-5","html":"<div class=\"asc-body\"><div class=\"norm-text\">For guidance on advances received on construction contracts, see Subtopic <a altsource=\"GUID-358B331B-76F7-4913-966D-D4811B09C211.ditamap\" class=\"ditamap\">910-405</a>.</div> </div>","snippet":"For guidance on advances received on construction contracts, see Subtopic 910-405.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:090eba40f092c97f303e3a09b16b6bea0a354c5370f7143c28b586525821a566","downloaded_from":"2026-09-09T22:59:25.011Z","last_downloaded_at":"2026-09-09T22:59:25.011Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483465","source_sha256":"1378c5be4bb20869a33aab0b47d886cd470a39518c14d1c9440fafa7ddd33ae0"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c340a6bef787146d9c125fae01004e29dedfb470bacce21cc7e14ca5e86e148","downloaded_from":"2026-09-09T22:59:25.011Z","last_downloaded_at":"2026-09-09T22:59:25.011Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483465","source_sha256":"1378c5be4bb20869a33aab0b47d886cd470a39518c14d1c9440fafa7ddd33ae0"}},{"block":null,"heading":"Financial Services—Brokers and Dealers","paragraphs":[{"citation":"210-20-60-6","para":"60-6","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_6C9A7D88-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For guidance on trade date accounting for trading portfolio positions, see Subtopic <a altsource=\"GUID-3F6186A0-3B94-4A55-9179-1ACEBAA8BC02.ditamap\" class=\"ditamap\">940-320</a>. </span></span> </div> </div>","snippet":"For guidance on trade date accounting for trading portfolio positions, see Subtopic 940-320.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:07d7fdb94d95c25fca81e32c03c2475340ad4891206414304fc09b9ba2ff229b","downloaded_from":"2026-09-09T22:59:25.011Z","last_downloaded_at":"2026-09-09T22:59:25.011Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483465","source_sha256":"1378c5be4bb20869a33aab0b47d886cd470a39518c14d1c9440fafa7ddd33ae0"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:767b3aa86e2d6cad21a6e2f801b4c8d80f23d4495133b5dc3be12da1f47f17c9","downloaded_from":"2026-09-09T22:59:25.011Z","last_downloaded_at":"2026-09-09T22:59:25.011Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483465","source_sha256":"1378c5be4bb20869a33aab0b47d886cd470a39518c14d1c9440fafa7ddd33ae0"}},{"block":null,"heading":"Financial Services—Depository and Lending","paragraphs":[{"citation":"210-20-60-7","para":"60-7","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_6C9A7E56-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For guidance on reciprocal balances with other banks, see paragraph <a href=\"/asc/210/942/#210-942-45-3A\" class=\"xref\">942-210-45-3A</a>. </span></span> </div> </div>","snippet":"For guidance on reciprocal balances with other banks, see paragraph 942-210-45-3A.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08562c30734102d2305c4b6a0241029342e3c0ee92124da666ba42bd01536461","downloaded_from":"2026-09-09T22:59:25.011Z","last_downloaded_at":"2026-09-09T22:59:25.011Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483465","source_sha256":"1378c5be4bb20869a33aab0b47d886cd470a39518c14d1c9440fafa7ddd33ae0"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2988e5a84cace3a60d3d1222437039fcc6de025334c03116034f62a27de62391","downloaded_from":"2026-09-09T22:59:25.011Z","last_downloaded_at":"2026-09-09T22:59:25.011Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483465","source_sha256":"1378c5be4bb20869a33aab0b47d886cd470a39518c14d1c9440fafa7ddd33ae0"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f3b084ee95466f457b40e062429b8bb6b610e9dfde7ed5fa9be53857c7bec33","downloaded_from":"2026-09-09T22:59:25.011Z","last_downloaded_at":"2026-09-09T22:59:25.011Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483465","source_sha256":"1378c5be4bb20869a33aab0b47d886cd470a39518c14d1c9440fafa7ddd33ae0"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f3b084ee95466f457b40e062429b8bb6b610e9dfde7ed5fa9be53857c7bec33","downloaded_from":"2026-09-09T22:59:25.011Z","last_downloaded_at":"2026-09-09T22:59:25.011Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483465","source_sha256":"1378c5be4bb20869a33aab0b47d886cd470a39518c14d1c9440fafa7ddd33ae0"}}