{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/225/932/#50-disclosure","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":"225-932","subtopic_title":"Extractive Activities—Oil and Gas","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"225-932-50-1","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Paragraph superseded by Maintenance Update 2017-19.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","snippet":"Paragraph superseded by Maintenance Update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":"sha256:6cdbf9c09790cf2e25f0fcd0bebf8c2af5937f3f71ca647300440bfe0ba093df","downloaded_from":"2026-09-09T23:09:33.377Z","last_downloaded_at":"2026-09-09T23:09:33.377Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477591","source_sha256":"bb44afcc054f4315c03a96cb5cf474044d118049df1b81a6c6b5ca2c9eafd465"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1e25cc9003c91a36a22581f330c43b7da8f6cc701f6d73db6aeb493d106fbc7a","downloaded_from":"2026-09-09T23:09:33.377Z","last_downloaded_at":"2026-09-09T23:09:33.377Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477591","source_sha256":"bb44afcc054f4315c03a96cb5cf474044d118049df1b81a6c6b5ca2c9eafd465"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6aa7c053bbce81ec8d8882997802cd4b548de670050a1659f774020854389cc9","downloaded_from":"2026-09-09T23:09:33.377Z","last_downloaded_at":"2026-09-09T23:09:33.377Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477591","source_sha256":"bb44afcc054f4315c03a96cb5cf474044d118049df1b81a6c6b5ca2c9eafd465"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6aa7c053bbce81ec8d8882997802cd4b548de670050a1659f774020854389cc9","downloaded_from":"2026-09-09T23:09:33.377Z","last_downloaded_at":"2026-09-09T23:09:33.377Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477591","source_sha256":"bb44afcc054f4315c03a96cb5cf474044d118049df1b81a6c6b5ca2c9eafd465"}}