{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/225/30/","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.","number":"225-30","topic":"225","title":"Business Interruption Insurance","area":"Presentation","paragraphs":6,"summary":"ASC 225-30 formerly addressed how to present and disclose business interruption insurance recoveries in the income statement. All of its content (Sections 05, 15, 45, and 50) was superseded by Maintenance Update 2017-19, so the subtopic is now an empty shell with no operative guidance. Entities receiving business interruption insurance proceeds must look to other guidance, such as the successor guidance in ASC 220-30 and general gain contingency rules.","concepts":["business interruption insurance","insurance recoveries","superseded guidance","income statement classification","gain contingency"],"categories":["Presentation","Financial statement presentation","Disclosure","Transition and effective dates"],"level":"introductory","topic_title":"Income Statement","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"225-30-00-1","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=\"SL63057276-207405\"> <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\"> <strong class=\"ph b\">Business Interruption Insurance</strong> </td> <td class=\"entry\">Superseded</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\"> <strong class=\"ph b\">Gross Margin</strong> </td> <td class=\"entry\">Superseded</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\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/225/30/#225-30-05-1\" class=\"xref\">225-30-05-1</a> </td> <td class=\"entry\">Superseded</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/225/30/#225-30-05-2\" class=\"xref\">225-30-05-2</a> </td> <td class=\"entry\">Superseded</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/225/30/#225-30-15-1\" class=\"xref\">225-30-15-1</a> </td> <td class=\"entry\">Superseded</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/225/30/#225-30-45-1\" class=\"xref\">225-30-45-1</a> </td> <td class=\"entry\">Superseded</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/225/30/#225-30-45-1\" class=\"xref\">225-30-45-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2015-01/\" class=\"xref\">Accounting Standards Update No. 2015-01</a> </td> <td class=\"entry\">01/09/2015</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/225/30/#225-30-50-1\" class=\"xref\">225-30-50-1</a> </td> <td class=\"entry\">Superseded</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/225/30/#225-30-50-1\" class=\"xref\">225-30-50-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2015-01/\" class=\"xref\">Accounting Standards Update No. 2015-01</a> </td> <td class=\"entry\">01/09/2015</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nBusiness Interruption Insurance | Superseded | Maintenance Update 2017-19 | 11/15/2017 |…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e6c7795db14cd39e6b3a197ee2e7f78d03318fe7b97e9d502a59ffb62a1314d9","downloaded_from":"2026-09-09T23:08:42.893Z","last_downloaded_at":"2026-09-09T23:08:42.893Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483430","source_sha256":"754543a52884f813a2e2419d09b12fa83cee58aed528710d9c9e5b5ca774ab8b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c592495557503f604d30945ac1c6fb20ca9a2aa80cb40caa0f2c2af0a34b5815","downloaded_from":"2026-09-09T23:08:42.893Z","last_downloaded_at":"2026-09-09T23:08:42.893Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483430","source_sha256":"754543a52884f813a2e2419d09b12fa83cee58aed528710d9c9e5b5ca774ab8b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7caff0643eca2526c518d1e8b99eeb37e1ae5392849913429df015c9c3898bbd","downloaded_from":"2026-09-09T23:08:42.893Z","last_downloaded_at":"2026-09-09T23:08:42.893Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483430","source_sha256":"754543a52884f813a2e2419d09b12fa83cee58aed528710d9c9e5b5ca774ab8b"}},{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"225-30-05-1","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:e0523a24d0f30d6146e92e7ab76df156325cb9239da04729beb124d3ee051d08","downloaded_from":"2026-09-09T23:08:45.058Z","last_downloaded_at":"2026-09-09T23:08:45.058Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483454","source_sha256":"aa1821c40092395b64134248e54b72c6bfcacab00795a938ec2d20afd6145954"}},{"citation":"225-30-05-2","para":"05-2","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":"sha256:40938c31866eaa18bd5dbcffd2244f95c1b7bb5736c6b71df6fdbeb53a89747f","downloaded_from":"2026-09-09T23:08:45.058Z","last_downloaded_at":"2026-09-09T23:08:45.058Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483454","source_sha256":"aa1821c40092395b64134248e54b72c6bfcacab00795a938ec2d20afd6145954"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8b7ea25066074470c1129eec03df1ad4d9160efe94c0cd260531e4b522db05f8","downloaded_from":"2026-09-09T23:08:45.058Z","last_downloaded_at":"2026-09-09T23:08:45.058Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483454","source_sha256":"aa1821c40092395b64134248e54b72c6bfcacab00795a938ec2d20afd6145954"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d91417fcdb451b2159d716b68e8089193fdf5532d04d5b92b6528e3b250c1143","downloaded_from":"2026-09-09T23:08:45.058Z","last_downloaded_at":"2026-09-09T23:08:45.058Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483454","source_sha256":"aa1821c40092395b64134248e54b72c6bfcacab00795a938ec2d20afd6145954"}},{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"225-30-15-1","para":"15-1","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:b1e3889be037191f6fe4f5e0ee9e51d6b628df4dbcc97c92521de16548bec10f","downloaded_from":"2026-09-09T23:08:48.839Z","last_downloaded_at":"2026-09-09T23:08:48.839Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483429","source_sha256":"294b0afdbe16f78f5443daabd2ab4b885f0c4469b4586e958f821c716b54558a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c4a7c0b43cf17230f2212bfed44636ede58e20e79dc8f3e8f487b02656b61b69","downloaded_from":"2026-09-09T23:08:48.839Z","last_downloaded_at":"2026-09-09T23:08:48.839Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483429","source_sha256":"294b0afdbe16f78f5443daabd2ab4b885f0c4469b4586e958f821c716b54558a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f6594ad2e0407f22c9ba2be1f07eff7532f26e3e9461c56c9da52779d79417ed","downloaded_from":"2026-09-09T23:08:48.839Z","last_downloaded_at":"2026-09-09T23:08:48.839Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483429","source_sha256":"294b0afdbe16f78f5443daabd2ab4b885f0c4469b4586e958f821c716b54558a"}},{"number":"20","label":"20 Glossary","anchor":"20-glossary","is_sec":false,"groups":[],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bf80daccfc71ebb0d1c9b1bcb06f8014d57392beb32471eb856fa5712af96202","downloaded_from":"2026-09-09T23:08:51.651Z","last_downloaded_at":"2026-09-09T23:08:51.651Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483453","source_sha256":"ebfd419a7290a0ce06763765accc6b93546cce342c2e34b46b6b8dd2f909477f"}},{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"225-30-45-1","para":"45-1","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":"sha256:604f95f9591e65e28211fe5251e088332d02ff73bcea8ed25ca5521a3d33d809","downloaded_from":"2026-09-09T23:08:55.552Z","last_downloaded_at":"2026-09-09T23:08:55.552Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483427","source_sha256":"b9021666babc89634f3e9348b934e3736492bdf11c7e73328fbe7c5dda9dd4e0"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4059a4bd3607daf22c90c9b1fa7fe12202ff4e562eb2cbb5cf83f37dcfea5489","downloaded_from":"2026-09-09T23:08:55.552Z","last_downloaded_at":"2026-09-09T23:08:55.552Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483427","source_sha256":"b9021666babc89634f3e9348b934e3736492bdf11c7e73328fbe7c5dda9dd4e0"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ace170d0ad30e01106a3eb2e0c95b53fbc2e202aa61aacfa525ae60277be3ff","downloaded_from":"2026-09-09T23:08:55.552Z","last_downloaded_at":"2026-09-09T23:08:55.552Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483427","source_sha256":"b9021666babc89634f3e9348b934e3736492bdf11c7e73328fbe7c5dda9dd4e0"}},{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"225-30-50-1","para":"50-1","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":"sha256:74e687f2e5756d5f02c61ee6a15dd84f89a655e0ce61e5aa6d43277992051d65","downloaded_from":"2026-09-09T23:08:58.783Z","last_downloaded_at":"2026-09-09T23:08:58.783Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483452","source_sha256":"bd0d0427955991011106fa58d6c3bb0e6bbbaa756ef97a298a01efe858143279"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:63fd177fb63358e73105b1bc61710242041ed41fbf22ac9ae63b9b539008688d","downloaded_from":"2026-09-09T23:08:58.783Z","last_downloaded_at":"2026-09-09T23:08:58.783Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483452","source_sha256":"bd0d0427955991011106fa58d6c3bb0e6bbbaa756ef97a298a01efe858143279"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:de089a73058c38ffaf7aeb0e8c5e63eb13fde4c4829e9c475a983c54036fe721","downloaded_from":"2026-09-09T23:08:58.783Z","last_downloaded_at":"2026-09-09T23:08:58.783Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483452","source_sha256":"bd0d0427955991011106fa58d6c3bb0e6bbbaa756ef97a298a01efe858143279"}}],"enrichment":{"summary":"ASC 225-30 formerly addressed how to present and disclose business interruption insurance recoveries in the income statement. All of its content (Sections 05, 15, 45, and 50) was superseded by Maintenance Update 2017-19, so the subtopic is now an empty shell with no operative guidance. Entities receiving business interruption insurance proceeds must look to other guidance, such as the successor guidance in ASC 220-30 and general gain contingency rules.","key_points":["Every paragraph of ASC 225-30 (225-30-05-1, 225-30-05-2, 225-30-15-1, 225-30-45-1, and 225-30-50-1) was superseded by Maintenance Update 2017-19.","Because no substantive text remains, ASC 225-30 imposes no recognition, presentation, or disclosure requirements on its own.","The former guidance permitted an entity freedom in classifying business interruption insurance recoveries in the income statement, provided the classification was not contrary to other GAAP; that content now resides outside this subtopic.","Researchers should treat the Topic 225 series as legacy and consult the recodified Income Statement—Reporting Comprehensive Income topics (ASC 220, including 220-30) for current business interruption insurance guidance."],"categories":["Presentation","Financial statement presentation","Disclosure","Transition and effective dates"],"audience_level":"introductory","student_note":"The practical lesson here is codification navigation: an entire subtopic can be emptied by a Maintenance Update, so a citation to ASC 225-30 today is a citation to nothing. Students often mistakenly cite the old business interruption insurance rules without checking that the content moved to the ASC 220 income statement topics.","related_topics":["220-30","220","225","450-30","610-30"],"key_concepts":["business interruption insurance","insurance recoveries","superseded guidance","income statement classification","gain contingency"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:26b2ba1c6ddca7531a24666c321c43bf306a887e563a6117e37097376bcb4dd6","downloaded_from":"2026-09-09T23:08:42.893Z","last_downloaded_at":"2026-09-09T23:08:58.783Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"225-10","title":"Overall","topic_title":"Income Statement","score":0.7743,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:035d2e59f810dfaf845862ca06c7e848b529c20718058cf52ab84e665f6009b9","downloaded_from":"2026-09-09T23:07:39.903Z","last_downloaded_at":"2026-09-09T23:08:13.742Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"225-946","title":"Financial Services—Investment Companies","topic_title":"Income Statement","score":0.7711,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7573103f14f723794fbbfa25ffca4c776fa02b0419575de83f832485f2da853f","downloaded_from":"2026-09-09T23:10:04.554Z","last_downloaded_at":"2026-09-09T23:10:35.043Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"225-944","title":"Financial Services—Insurance","topic_title":"Income Statement","score":0.7681,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0adcf9c17375eb6e0c9c86af92664ea0991dca51af51f42a8102b63cb8d4792e","downloaded_from":"2026-09-09T23:09:52.100Z","last_downloaded_at":"2026-09-09T23:10:01.750Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"225-954","title":"Health Care Entities","topic_title":"Income Statement","score":0.7513,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a45e06dab28a2fc81a5abca1413c2b46c5dc85202205eadd1dfc899c75284390","downloaded_from":"2026-09-09T23:10:39.099Z","last_downloaded_at":"2026-09-09T23:10:53.801Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"225-912","title":"Contractors—Federal Government","topic_title":"Income Statement","score":0.7414,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d4f4ec59c0c2e350cc6c6428ccd39b25c418a00a201b25dd527768b6d460f3d","downloaded_from":"2026-09-09T23:09:01.316Z","last_downloaded_at":"2026-09-09T23:09:08.768Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"220-30","title":"Business Interruption Insurance","topic_title":"Income Statement—Reporting Comprehensive Income","score":0.7321,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ba7a1d87820e0f7a73a08457c4a2a1562bd831bcaaced5e9e82e59f0346f64a","downloaded_from":"2026-09-09T23:04:31.551Z","last_downloaded_at":"2026-09-09T23:04:49.642Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}],"prev":{"number":"225-20","title":"Unusual or Infrequently Occurring Items","topic_title":"Income Statement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8c1df3455c5ac24a021cd59994157525f742662fc82b96a7e03eac1d86c09a6","downloaded_from":"2026-09-09T23:08:16.351Z","last_downloaded_at":"2026-09-09T23:08:39.420Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"next":{"number":"225-912","title":"Contractors—Federal Government","topic_title":"Income Statement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6dd5ed69fcf56a15fc4d13e5eedad5f434481c0dc0ebeed81958d7604827825f","downloaded_from":"2026-09-09T23:09:01.316Z","last_downloaded_at":"2026-09-09T23:09:08.768Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:53f937d23547f8dee098b06a38d636c2a75a44643fb20ce41d1875e6a5562f17","downloaded_from":"2026-09-09T23:08:42.893Z","last_downloaded_at":"2026-09-09T23:08:58.783Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}