{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/225/20/#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":"225","topic_title":"Income Statement","subtopic":"225-20","subtopic_title":"Unusual or Infrequently Occurring Items","section":{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"225-20-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/maintenance-updates-2017/\" class=\"xref\">Paragraph superseded by Maintenance Update 2017-19.</a></div></div>","snippet":"Paragraph superseded by Maintenance Update 2017-19.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d8aecd91db7de025ce510feef9194dea823da5ba082141c1997ca6e6f71a3a07","downloaded_from":"2026-09-09T23:08:18.258Z","last_downloaded_at":"2026-09-09T23:08:18.258Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483438","source_sha256":"e30a9e47e4acdd4b96c3ee4ceed84bec90dcf7762be273598f85120d7b914151"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d44d4da971f78acd10650cc72274cdcc93301b6251023d4c202e4b4c78160437","downloaded_from":"2026-09-09T23:08:18.258Z","last_downloaded_at":"2026-09-09T23:08:18.258Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483438","source_sha256":"e30a9e47e4acdd4b96c3ee4ceed84bec90dcf7762be273598f85120d7b914151"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:728f4d6e0e878d8281ffb37711afc8a2ab683de8e4510e0a5f89a4cfac539852","downloaded_from":"2026-09-09T23:08:18.258Z","last_downloaded_at":"2026-09-09T23:08:18.258Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483438","source_sha256":"e30a9e47e4acdd4b96c3ee4ceed84bec90dcf7762be273598f85120d7b914151"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:728f4d6e0e878d8281ffb37711afc8a2ab683de8e4510e0a5f89a4cfac539852","downloaded_from":"2026-09-09T23:08:18.258Z","last_downloaded_at":"2026-09-09T23:08:18.258Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483438","source_sha256":"e30a9e47e4acdd4b96c3ee4ceed84bec90dcf7762be273598f85120d7b914151"}}