{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/210/912/#05-overview-and-background","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":"210-912","subtopic_title":"Contractors—Federal Government","section":{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"210-912-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-09</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a03b3b3e5fe06b180310c14f7a3a2e1067a9d8c003514b9056057a08a89506ad","downloaded_from":"2026-09-09T22:59:39.809Z","last_downloaded_at":"2026-09-09T22:59:39.809Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478126","source_sha256":"c6f9a965057b7b7ca233e17b679673944912abbfa31f5f0b97bd941881f9918e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:16435c9d9a83b6ecda5f84a6010113569d7e8d03921b5814d0f1b959152a3aff","downloaded_from":"2026-09-09T22:59:39.809Z","last_downloaded_at":"2026-09-09T22:59:39.809Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478126","source_sha256":"c6f9a965057b7b7ca233e17b679673944912abbfa31f5f0b97bd941881f9918e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5d5ebc5d5605e706c787bedaa5a93dc09b60665b0ed4d11c74007f55cb468767","downloaded_from":"2026-09-09T22:59:39.809Z","last_downloaded_at":"2026-09-09T22:59:39.809Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478126","source_sha256":"c6f9a965057b7b7ca233e17b679673944912abbfa31f5f0b97bd941881f9918e"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5d5ebc5d5605e706c787bedaa5a93dc09b60665b0ed4d11c74007f55cb468767","downloaded_from":"2026-09-09T22:59:39.809Z","last_downloaded_at":"2026-09-09T22:59:39.809Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478126","source_sha256":"c6f9a965057b7b7ca233e17b679673944912abbfa31f5f0b97bd941881f9918e"}}