# ASC 225-20-00: Income Statement — Unusual or Infrequently Occurring Items — 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/225/20/#00-status) 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): 2026-09-09T23:08:16.351Z to 2026-09-09T23:08:16.351Z Record version: sha256:2ad2e09db6c109d6e61f3c0ac8d4ec5e9c33870d072e854dd885fd5b79fe0260 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-20-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/225/20/#00-status) SEC content: no ##### [225-20-00-1](https://asc.understandingaccounting.org/asc/225/20/#225-20-00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:16.351Z to 2026-09-09T23:08:16.351Z Record version: sha256:db9c07556016249896f912c496a984469596c33ebec5d415b4198fcc903fa8a5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic. - **Note:** Subtopic title changed by [Accounting Standards Update No. 2015-01](https://asc.understandingaccounting.org/updates/asu-2015-01/) on 07/05/2017 from _Extraordinary and Unusual Items_ to _Unusual or Infrequently Occurring Items_.
ParagraphActiveAccounting Standards UpdateDate
Extraordinary ItemsSupersededAccounting Standards Update No. 2015-0101/09/2015
Infrequency of OccurrenceSupersededMaintenance Update 2017-19 (PDF)11/15/2017
Infrequency of OccurrenceAmendedAccounting Standards Update No. 2015-0101/09/2015
Unusual NatureSupersededMaintenance Update 2017-19 (PDF)11/15/2017
Unusual NatureAmendedAccounting Standards Update No. 2015-0101/09/2015
225-20-05-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
225-20-05-1AmendedAccounting Standards Update No. 2015-0101/09/2015
225-20-15-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
225-20-15-2SupersededAccounting Standards Update No. 2015-0101/09/2015
225-20-45-1 through 45-15
SupersededAccounting Standards Update No. 2015-0101/09/2015
225-20-45-16SupersededMaintenance Update 2017-19 (PDF)11/15/2017
225-20-45-16AmendedAccounting Standards Update No. 2015-0101/09/2015
225-20-50-1SupersededAccounting Standards Update No. 2015-0101/09/2015
225-20-50-2SupersededAccounting Standards Update No. 2015-0101/09/2015
225-20-50-3SupersededMaintenance Update 2017-19 (PDF)11/15/2017
225-20-50-3AmendedAccounting Standards Update No. 2015-0101/09/2015
225-20-50-4SupersededAccounting Standards Update No. 2015-0101/09/2015
225-20-55-1 through 55-3
SupersededMaintenance Update 2017-19 (PDF)11/15/2017
225-20-55-2AmendedAccounting Standards Update No. 2015-0101/09/2015
225-20-55-3AmendedAccounting Standards Update No. 2015-0101/09/2015
225-20-55-4SupersededAccounting Standards Update No. 2015-0101/09/2015
225-20-60-1SupersededAccounting Standards Update No. 2015-0101/09/2015
225-20-60-2SupersededAccounting Standards Update No. 2015-0101/09/2015
225-20-60-3SupersededMaintenance Update 2017-19 (PDF)11/15/2017
225-20-60-3AmendedAccounting Standards Update No. 2015-0101/09/2015
225-20-65-1AddedAccounting Standards Update No. 2015-0101/09/2015