# ASC 225-10: Income Statement — Overall Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/225/10/) 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. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-09T23:07:39.903Z to 2026-09-09T23:08:13.742Z Record version: sha256:4147a2f21a49957cd9f12d4721025ae7ea17e27849fc9b76f2d7766ffa108216 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-10: Income Statement — Overall ### Machine-generated study aids ```json { "summary": "ASC 225-10 was the \"Overall\" subtopic of the Income Statement topic, but every one of its paragraphs (Sections 05 Background, 15 Scope, and 45 Other Presentation Matters) was superseded by Maintenance Update 2017-19. As a result, the subtopic contains no substantive guidance; income statement presentation guidance now resides in ASC 220 (Income Statement—Reporting Comprehensive Income) and other presentation topics.", "key_points": [ "All content of ASC 225-10 — paragraphs 225-10-05-1 through 05-5, 225-10-15-1 through 15-3, and 225-10-45-1 — was superseded by Maintenance Update 2017-19, leaving the subtopic empty of operative guidance.", "Because no recognition, measurement, or presentation rules remain in 225-10, it cannot be cited as authoritative support for an accounting or presentation conclusion.", "Guidance formerly organized under Topic 225 (Income Statement) was relocated, principally into Topic 220, Income Statement—Reporting Comprehensive Income, as part of the FASB's codification maintenance and restructuring.", "Superseded paragraph numbers are retained in the Codification as placeholders so users can trace the history of moved or deleted guidance." ], "categories": [ "Presentation", "Financial statement presentation", "Transition and effective dates" ], "audience_level": "introductory", "student_note": "Do not waste time looking for income statement rules in ASC 225-10 — it is an empty shell after Maintenance Update 2017-19; the common mistake is citing legacy Topic 225 when the live guidance is in ASC 220 and related presentation topics.", "related_topics": [ "220", "205", "230", "270", "235" ], "key_concepts": [ "superseded guidance", "income statement presentation", "codification restructuring", "placeholder paragraphs", "scope", "authoritative literature" ] } ``` Source downloaded (UTC): 2026-09-09T23:07:39.903Z to 2026-09-09T23:07:39.903Z Record version: sha256:32916ccd45e4029b8178fcd0b65a2eadec63d655fb29ac8c2d7a5674edd2fec3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-10-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/225/10/#00-status) SEC content: no ##### [225-10-00-1](https://asc.understandingaccounting.org/asc/225/10/#225-10-00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:07:39.903Z to 2026-09-09T23:07:39.903Z Record version: sha256:ca57191ba33bca175aa4fd5587904cd3ead0b9ded93330cab3339b6d942df79d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
225-10-05-1 through 05-5
SupersededMaintenance Update 2017-19 (PDF)11/15/2017
225-10-05-1AmendedAccounting Standards Update No. 2015-0101/09/2015
225-10-05-4AmendedAccounting Standards Update No. 2015-0101/09/2015
225-10-15-1 through 15-3
SupersededMaintenance Update 2017-19 (PDF)11/15/2017
225-10-45-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
Source downloaded (UTC): 2026-09-09T23:07:42.632Z to 2026-09-09T23:07:42.632Z Record version: sha256:52d54dae53acd642a564dd444b4a8c0ef56f3732ad048fda035e2e8ffa0e4b78 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-10-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/225/10/#05-overview-and-background) SEC content: no ##### [225-10-05-1](https://asc.understandingaccounting.org/asc/225/10/#225-10-05-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:07:42.632Z to 2026-09-09T23:07:42.632Z Record version: sha256:c9de3b6d4795a3ca4c082c23c94c0bac6e1cd10b7346e5d571e4e6c020456f28 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-10-05-2](https://asc.understandingaccounting.org/asc/225/10/#225-10-05-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:07:42.632Z to 2026-09-09T23:07:42.632Z Record version: sha256:e256556f4e47c4dd77c606ed9d565b1c8573df0048a457f12ca85f70d795007e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-10-05-3](https://asc.understandingaccounting.org/asc/225/10/#225-10-05-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:07:42.632Z to 2026-09-09T23:07:42.632Z Record version: sha256:0b9317aa3176602a54b0e9551cdf2df29640d072dd0e2a6c28c6c3ff48dbc4ea Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-10-05-4](https://asc.understandingaccounting.org/asc/225/10/#225-10-05-4) Pending content: no Source downloaded (UTC): 2026-09-09T23:07:42.632Z to 2026-09-09T23:07:42.632Z Record version: sha256:55dd97075c0566a6aac19fb0c395371d360ebcd342ef34dcaadfb616a325fc9f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-10-05-5](https://asc.understandingaccounting.org/asc/225/10/#225-10-05-5) Pending content: no Source downloaded (UTC): 2026-09-09T23:07:42.632Z to 2026-09-09T23:07:42.632Z Record version: sha256:878ff6593a3f7bf09ea885039e33efd39bd38afe890e00b596e9476a2b5356fc Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:07:44.375Z to 2026-09-09T23:07:44.375Z Record version: sha256:07d8ef8c8e9671b7d195b9637ec3c51ce2c8cb5e8e2ac89d80eabb87fe39399c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-10-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/225/10/#15-scope-and-scope-exceptions) SEC content: no ##### [225-10-15-1](https://asc.understandingaccounting.org/asc/225/10/#225-10-15-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:07:44.375Z to 2026-09-09T23:07:44.375Z Record version: sha256:eb2a21a87b7bcfcb85351a24884d9b96b7ba1fd6072819c26e58b3ed6368ad3f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-10-15-2](https://asc.understandingaccounting.org/asc/225/10/#225-10-15-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:07:44.375Z to 2026-09-09T23:07:44.375Z Record version: sha256:f47bda06ac21b9a62811ec4e5ad462a5be68b1b316d0dde78ed664bc2ab7c3c6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-10-15-3](https://asc.understandingaccounting.org/asc/225/10/#225-10-15-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:07:44.375Z to 2026-09-09T23:07:44.375Z Record version: sha256:e5844fc901d5232b1c788ff115abe60e4da6b9f721defb19b4aef4ecdd955452 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:07:46.086Z to 2026-09-09T23:07:46.086Z Record version: sha256:bf80daccfc71ebb0d1c9b1bcb06f8014d57392beb32471eb856fa5712af96202 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-10-20: 20 Glossary [Read section](https://asc.understandingaccounting.org/asc/225/10/#20-glossary) SEC content: no Source downloaded (UTC): 2026-09-09T23:07:49.913Z to 2026-09-09T23:07:49.913Z Record version: sha256:7bb0f686489b0e7b592f2e99964fe3ede7b1ff7ae41a1e8eb3965f5a2661dfcd Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-10-45: 45 Other Presentation Matters [Read section](https://asc.understandingaccounting.org/asc/225/10/#45-other-presentation-matters) SEC content: no ##### [225-10-45-1](https://asc.understandingaccounting.org/asc/225/10/#225-10-45-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:07:49.913Z to 2026-09-09T23:07:49.913Z Record version: sha256:9cc0b793ad99be3c3eafc9f792f6a995f333fe2379ab1661dc3557dffa762490 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:07:52.012Z to 2026-09-09T23:07:52.012Z Record version: sha256:0874046196c6c0148bec79408c8f2e07d555a2780ec759bf3a144ae2a6f7056e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-10-S00: SEC 00 Status [Read section](https://asc.understandingaccounting.org/asc/225/10/#sec-00-status) SEC content: yes ##### [225-10-S00-1](https://asc.understandingaccounting.org/asc/225/10/#225-10-S00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:07:52.012Z to 2026-09-09T23:07:52.012Z Record version: sha256:85233afbbcf02e4e72350a77a20df1271dcfe6acc91276bc5a1cf71d9b9dc4b2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
225-10-S15-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
225-10-S25-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
225-10-S25-2SupersededMaintenance Update 2017-19 (PDF)11/15/2017
225-10-S30-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
225-10-S45-1 through S45-8
SupersededMaintenance Update 2017-19 (PDF)11/15/2017
225-10-S50-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
225-10-S99-1 through S99-8
SupersededMaintenance Update 2017-19 (PDF)11/15/2017
225-10-S99-2AmendedAccounting Standards Update No. 2010-2108/02/2010
225-10-S99-4AmendedAccounting Standards Update No. 2012-0308/27/2012
225-10-S99-4AmendedAccounting Standards Update No. 2009-0308/24/2009
225-10-S99-7AmendedAccounting Standards Update No. 2009-0709/15/2009
225-10-S99-8AmendedAccounting Standards Update No. 2009-0709/15/2009
Source downloaded (UTC): 2026-09-09T23:07:55.959Z to 2026-09-09T23:07:55.959Z Record version: sha256:c1e868dc7dbe2fb521b7fe001d98053725edb62d1a92ef06d85f1659520deabb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-10-S15: SEC 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/225/10/#sec-15-scope-and-scope-exceptions) SEC content: yes #### Entities ##### [225-10-S15-1](https://asc.understandingaccounting.org/asc/225/10/#225-10-S15-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:07:55.959Z to 2026-09-09T23:07:55.959Z Record version: sha256:301a1ec4d6ddf26715ee4705d159e4552df6d26765c3a7864798d827b9cfa098 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:07:58.588Z to 2026-09-09T23:07:58.588Z Record version: sha256:525e5f82a6971d7c41a355f7e5b3d7a33c84373dee343dd86062694ad005a2cf Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-10-S20: SEC 20 Glossary [Read section](https://asc.understandingaccounting.org/asc/225/10/#sec-20-glossary) SEC content: yes Source downloaded (UTC): 2026-09-09T23:08:02.701Z to 2026-09-09T23:08:02.701Z Record version: sha256:3c18c817cde7fb6cba4eca97ed3585bbacfd537b64c8a24a73875ce972c5be53 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-10-S25: SEC 25 Recognition [Read section](https://asc.understandingaccounting.org/asc/225/10/#sec-25-recognition) SEC content: yes ##### [225-10-S25-1](https://asc.understandingaccounting.org/asc/225/10/#225-10-S25-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:02.701Z to 2026-09-09T23:08:02.701Z Record version: sha256:2969709f76d3ee2c4b32a6e79b9f3e4d530f2e87ce19c4ff14a7b27863d8bfa5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-10-S25-2](https://asc.understandingaccounting.org/asc/225/10/#225-10-S25-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:02.701Z to 2026-09-09T23:08:02.701Z Record version: sha256:b0e5588aa1ef6c7ab4fe97737bc7fca66c1173caa332b49a3bc735f6dff8151b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:08:05.713Z to 2026-09-09T23:08:05.713Z Record version: sha256:c04d6a33de65c0e9b87e92e6f39876a5b861a8e337c713c54d87e916217ce7b6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-10-S30: SEC 30 Initial Measurement [Read section](https://asc.understandingaccounting.org/asc/225/10/#sec-30-initial-measurement) SEC content: yes ##### [225-10-S30-1](https://asc.understandingaccounting.org/asc/225/10/#225-10-S30-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:05.713Z to 2026-09-09T23:08:05.713Z Record version: sha256:7b33556b98769bf18c925190f6647c31c2b763e21efa094d5633189521b902e3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:08:07.515Z to 2026-09-09T23:08:07.515Z Record version: sha256:131414bae33506b8662cfc9c7eb2b8d2dcccdeca618ea5bd961ecd0e7e254561 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-10-S45: SEC 45 Other Presentation Matters [Read section](https://asc.understandingaccounting.org/asc/225/10/#sec-45-other-presentation-matters) SEC content: yes ##### [225-10-S45-1](https://asc.understandingaccounting.org/asc/225/10/#225-10-S45-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:07.515Z to 2026-09-09T23:08:07.515Z Record version: sha256:584d238178a048649a9b89668d474c0c4bf36dc1abc1f4142a1f985012b971da Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-10-S45-2](https://asc.understandingaccounting.org/asc/225/10/#225-10-S45-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:07.515Z to 2026-09-09T23:08:07.515Z Record version: sha256:d47c07ad06377a8faf2ebac778acf9c84b97bcb15b8c9ff2076170dfbb0ff2ae Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-10-S45-3](https://asc.understandingaccounting.org/asc/225/10/#225-10-S45-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:07.515Z to 2026-09-09T23:08:07.515Z Record version: sha256:e00f18df802e03d1aaf3c067ac2874ba0da56f58c4e66fd747a25fabcd08cf14 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-10-S45-4](https://asc.understandingaccounting.org/asc/225/10/#225-10-S45-4) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:07.515Z to 2026-09-09T23:08:07.515Z Record version: sha256:a070956d92f0bc360714baa63b8c81c6d160281b854fcda442ba45350b4b3743 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-10-S45-5](https://asc.understandingaccounting.org/asc/225/10/#225-10-S45-5) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:07.515Z to 2026-09-09T23:08:07.515Z Record version: sha256:6d5eb640441c65acd7556a4d6be5d244262702d55c182db3a5cc765c806c36e7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-10-S45-6](https://asc.understandingaccounting.org/asc/225/10/#225-10-S45-6) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:07.515Z to 2026-09-09T23:08:07.515Z Record version: sha256:475f9dad490fbdf34ed69c76f33733def8d93d877125a73da242cf3635b8bb58 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-10-S45-7](https://asc.understandingaccounting.org/asc/225/10/#225-10-S45-7) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:07.515Z to 2026-09-09T23:08:07.515Z Record version: sha256:a009d11d01e7bf7df35b3e2c6f6a1e72f35b664e0f8e1fd5734ca997c6f33d58 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-10-S45-8](https://asc.understandingaccounting.org/asc/225/10/#225-10-S45-8) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:07.515Z to 2026-09-09T23:08:07.515Z Record version: sha256:e105991e8115a9a6b43c945b0b8df63e2da3776adffe868cb72cabcdbeab5ebe Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:08:11.493Z to 2026-09-09T23:08:11.493Z Record version: sha256:28bf2be4140935df583809d75c1666a65bb488f2d85fcf676132d0b8c8df5064 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-10-S50: SEC 50 Disclosure [Read section](https://asc.understandingaccounting.org/asc/225/10/#sec-50-disclosure) SEC content: yes ##### [225-10-S50-1](https://asc.understandingaccounting.org/asc/225/10/#225-10-S50-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:11.493Z to 2026-09-09T23:08:11.493Z Record version: sha256:5d383fb4f4c68f3ee2425cba494c033cc65300679e4e78d14eac0a3575ac54a4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:08:13.742Z to 2026-09-09T23:08:13.742Z Record version: sha256:81919d14dae4839e243e6b507e760a977e0a6d447729733f97fe966a2788d397 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-10-S99: SEC 99 SEC Materials [Read section](https://asc.understandingaccounting.org/asc/225/10/#sec-99-sec-materials) SEC content: yes ##### [225-10-S99-1](https://asc.understandingaccounting.org/asc/225/10/#225-10-S99-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:13.742Z to 2026-09-09T23:08:13.742Z Record version: sha256:ad3c3d57052b255a987abe55cb7455f1619c763662bc91ae365c3c61be1b1631 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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