{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/210/958/#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":"210-958","subtopic_title":"Not-for-Profit Entities","section":{"number":"60","label":"60 Relationships","anchor":"60-relationships","is_sec":false,"groups":[{"block":null,"heading":"Balance Sheet","paragraphs":[{"citation":"210-958-60-1","para":"60-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_30400FA7-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For classification of current assets and current liabilities, see Section <a altsource=\"GUID-0BAAFF84-A9B6-4EB7-96F9-9DEB263B2390.ditamap\" class=\"ditamap\">210-10-45</a>. </span></span></div></div>","snippet":"For classification of current assets and current liabilities, see Section 210-10-45.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:974ca4ec65d134c528480590ffc110add122b106df70375cd7879bb3533b767f","downloaded_from":"2026-09-09T23:02:44.054Z","last_downloaded_at":"2026-09-09T23:02:44.054Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477741","source_sha256":"c7ae80277f15a43c85efc1655d85b148f52df8161b2337fc7767037ca50e7de8"}},{"citation":"210-958-60-2","para":"60-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_304010FB-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For exclusion from current assets of </span></span><span class=\"sfragment\" id=\"sfr_3040122E-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"> funds that are clearly to be used in the near future for the liquidation of long-term debts, payments to sinking funds, or for similar purposes, including those restricted for those purposes, see paragraph <a href=\"/asc/210/10/#210-10-45-4\" class=\"xref\">210-10-45-4</a>. </span></span></div></div>","snippet":"For exclusion from current assets of funds that are clearly to be used in the near future for the liquidation of long-term debts, payments to sinking funds, or for similar purposes, including those restricted for those p…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b628af42e1490607de8a497db904ac1512b36a77f081e12d1b5c81229fabced","downloaded_from":"2026-09-09T23:02:44.054Z","last_downloaded_at":"2026-09-09T23:02:44.054Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477741","source_sha256":"c7ae80277f15a43c85efc1655d85b148f52df8161b2337fc7767037ca50e7de8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b0e9b1b7e5c822fd11eec4b6e095af3facc0cd448aa556bea6558761db7ac246","downloaded_from":"2026-09-09T23:02:44.054Z","last_downloaded_at":"2026-09-09T23:02:44.054Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477741","source_sha256":"c7ae80277f15a43c85efc1655d85b148f52df8161b2337fc7767037ca50e7de8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:17f836fd5a7a54e2c07496009bb75a6d986a275d30a6492888624fe97f991dd6","downloaded_from":"2026-09-09T23:02:44.054Z","last_downloaded_at":"2026-09-09T23:02:44.054Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477741","source_sha256":"c7ae80277f15a43c85efc1655d85b148f52df8161b2337fc7767037ca50e7de8"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:17f836fd5a7a54e2c07496009bb75a6d986a275d30a6492888624fe97f991dd6","downloaded_from":"2026-09-09T23:02:44.054Z","last_downloaded_at":"2026-09-09T23:02:44.054Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477741","source_sha256":"c7ae80277f15a43c85efc1655d85b148f52df8161b2337fc7767037ca50e7de8"}}