{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/220/912/#00-status","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":"220","topic_title":"Income Statement—Reporting Comprehensive Income","subtopic":"220-912","subtopic_title":"Contractors—Federal Government","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":"Status","heading":null,"paragraphs":[{"citation":"220-912-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div> <div class=\"norm-text\"> <table class=\"asc-table\" id=\"SL114882201-224247\"> <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=\"/asc/220/912/#220-912-05-1\" class=\"xref\">912-220-05-1</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-CE689F3C-8CB3-4F0C-9F3C-EEEF5ED9D6A5.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-19 (PDF)</a> </td> <td class=\"entry\">11/15/2017</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/220/912/#220-912-15-1\" class=\"xref\">912-220-15-1</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-CE689F3C-8CB3-4F0C-9F3C-EEEF5ED9D6A5.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-19 (PDF)</a> </td> <td class=\"entry\">11/15/2017</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/220/912/#220-912-45-1\" class=\"xref\">912-220-45-1 through 45-4</a></div> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-CE689F3C-8CB3-4F0C-9F3C-EEEF5ED9D6A5.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-19 (PDF)</a> </td> <td class=\"entry\">11/15/2017</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n912-220-05-1 | Added | Maintenance Update 2017-19 | 11/15/2017 |\n912-220-15-1 | Added | …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:11759bd2b3620d4924916f0dc5b5985b78d67a0ba0c62cf357148d07b7e07894","downloaded_from":"2026-09-09T23:05:16.949Z","last_downloaded_at":"2026-09-09T23:05:16.949Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478682","source_sha256":"ee0452e7deddfdadf0e6a1e632d859b98044f55c297223261333d78cad0ad6f0"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5bc4a399a2a6cc1a15846bf518a186e0fea9493e7684d6e0166d78fe7fa96317","downloaded_from":"2026-09-09T23:05:16.949Z","last_downloaded_at":"2026-09-09T23:05:16.949Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478682","source_sha256":"ee0452e7deddfdadf0e6a1e632d859b98044f55c297223261333d78cad0ad6f0"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c72bd78d9867546e635fdf3a087c61ee6cf595f0e606a76ca352690b67d15d78","downloaded_from":"2026-09-09T23:05:16.949Z","last_downloaded_at":"2026-09-09T23:05:16.949Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478682","source_sha256":"ee0452e7deddfdadf0e6a1e632d859b98044f55c297223261333d78cad0ad6f0"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c72bd78d9867546e635fdf3a087c61ee6cf595f0e606a76ca352690b67d15d78","downloaded_from":"2026-09-09T23:05:16.949Z","last_downloaded_at":"2026-09-09T23:05:16.949Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478682","source_sha256":"ee0452e7deddfdadf0e6a1e632d859b98044f55c297223261333d78cad0ad6f0"}}