# ASC 225-958: Income Statement — Not-for-Profit Entities

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/225/958/)

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): 2026-09-09T23:10:58.039Z to 2026-09-09T23:11:16.221Z

Record version: sha256:1e1c4054beef319dba6c3278ba6fa4edad673ca1208e48d989baece1bc4f68e0

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## ASC 225-958: Income Statement — Not-for-Profit Entities

### Machine-generated study aids

```json
{
  "summary": "ASC 225-958 was the income statement subtopic for not-for-profit entities, but every paragraph in it (Sections 05, 15, 45, 50, and 55) was superseded by Maintenance Update 2017-19. The subtopic contains no remaining substantive guidance; its former content on presenting a not-for-profit entity's statement of activities was relocated as part of the Codification's reorganization of not-for-profit presentation guidance.",
  "key_points": [
    "Every paragraph of ASC 225-958 (05-1 through 05-3, 15-1 through 15-2, 45-1 through 45-26, 50-1, and 55-1 through 55-20) is designated 'Paragraph superseded by Maintenance Update 2017-19.'",
    "No recognition, measurement, presentation, or disclosure requirement remains in effect under this subtopic.",
    "Not-for-profit statement of activities presentation guidance now resides in Topic 958, principally ASC 958-205 and ASC 958-225.",
    "Topic 225 as a whole has been largely superseded in favor of Topic 220 (Income Statement-Reporting Comprehensive Income), so older cross-references to 225-958 should be updated."
  ],
  "categories": [
    "Not-for-profit",
    "Presentation",
    "Financial statement presentation",
    "Transition and effective dates"
  ],
  "audience_level": "introductory",
  "student_note": "Do not cite ASC 225-958 for any live rule-it is entirely superseded; look instead to ASC 958-205 and 958-225 for not-for-profit statement of activities presentation. The common mistake is relying on older textbooks or research databases that still reproduce the superseded 225-958 paragraphs as current GAAP.",
  "related_topics": [
    "958",
    "958-205",
    "958-225",
    "220",
    "225"
  ],
  "key_concepts": [
    "superseded subtopic",
    "not-for-profit entity",
    "statement of activities",
    "income statement presentation",
    "codification reorganization"
  ]
}
```

Source downloaded (UTC): 2026-09-09T23:10:58.039Z to 2026-09-09T23:10:58.039Z

Record version: sha256:cfd34708856845f6c01ac23206df1065e05b348ce956023f82813191d6aad418

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## ASC 225-958-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/225/958/#00-status)

SEC content: no

##### [225-958-00-1](https://asc.understandingaccounting.org/asc/225/958/#225-958-00-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:10:58.039Z to 2026-09-09T23:10:58.039Z

Record version: sha256:7a05fbaab112e9513aaf410bb1dd68fdd38a680dc10149132aba37c34ddbcd7c

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL6261925-165520"><tbody><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">Affiliate</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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">Affiliate (1st def.)</strong></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><strong class="ph b">Agent</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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">Bankruptcy Code</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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">Board-Designated Endowment Fund</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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">Board-Designated Endowment Fund</strong></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><strong class="ph b">Chapter 11</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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">Contribution</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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">Contribution</strong></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2010-07/" class="xref">Accounting Standards Update No. 2010-07</a></td><td class="entry">01/28/2010</td></tr><tr><td class="entry"><strong class="ph b">Disposal Group</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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">Disposal Group</strong></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-08/" class="xref">Accounting Standards Update No. 2014-08</a></td><td class="entry">04/10/2014</td></tr><tr><td class="entry"><strong class="ph b">Donor-Imposed Restriction</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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">Donor-Imposed Restriction</strong></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><strong class="ph b">Donor-Restricted Endowment Fund</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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">Donor-Restricted Endowment Fund</strong></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><strong class="ph b">Donor-Restricted Support</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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">Donor-Restricted Support</strong></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><strong class="ph b">Endowment Fund</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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">Endowment Fund</strong></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><strong class="ph b">Equity Transfer</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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">Equity Transfer</strong></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><strong class="ph b">Functional Expense Classification</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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">Functional Expense Classification</strong></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><strong class="ph b">Funds Functioning as Endowment</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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">Funds Functioning as Endowment</strong></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><strong class="ph b">Inherent Contribution</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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">Intermediary</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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">Lead Interest</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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">Natural Expense Classification</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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">Natural Expense Classification</strong></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><strong class="ph b">Net Assets</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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">Net Assets</strong></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><strong class="ph b">Net Assets with Donor Restrictions</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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">Net Assets with Donor Restrictions</strong></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><strong class="ph b">Net Assets without Donor Restrictions</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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">Net Assets without Donor Restrictions</strong></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><strong class="ph b">Not-for-Profit Entity</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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">Permanently Restricted Net Assets</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><strong class="ph b">Programmatic Investing</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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">Programmatic Investing</strong></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><strong class="ph b">Reclassification</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><strong class="ph b">Reclassification of Net Assets</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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">Reclassification of Net Assets</strong></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><strong class="ph b">Remainder Interest</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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">Restricted Support</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><strong class="ph b">Spending Rate</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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">Split-Interest Agreement</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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">Stipulation</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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">Temporarily Restricted Net Assets</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><strong class="ph b">Total Return</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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">Trustee</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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">Unrestricted Net Assets</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><strong class="ph b">Unrestricted Support</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><strong class="ph b">Variance Power</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/225/958/#225-958-05-1" class="xref">958-225-05-1 through 05-3</a></div></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/225/958/#225-958-05-2" class="xref">958-225-05-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-86B34FCD-7B0A-4349-8682-E212043FD47A.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2017-06 (PDF)</a></td><td class="entry">04/07/2017</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/225/958/#225-958-15-1" class="xref">958-225-15-1</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/225/958/#225-958-15-2" class="xref">958-225-15-2</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/225/958/#225-958-45-1" class="xref">958-225-45-1 through 45-26</a></div></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/225/958/#225-958-45-1" class="xref">958-225-45-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-86B34FCD-7B0A-4349-8682-E212043FD47A.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2017-06 (PDF)</a></td><td class="entry">04/07/2017</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/225/958/#225-958-45-1" class="xref">958-225-45-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/225/958/#225-958-45-3" class="xref">958-225-45-3 through 45-8</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/225/958/#225-958-45-8" class="xref">958-225-45-8</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-01/" class="xref">Accounting Standards Update No. 2016-01</a></td><td class="entry">01/05/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/225/958/#225-958-45-9" class="xref">958-225-45-9</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-09/" class="xref">Accounting Standards Update No. 2014-09</a></td><td class="entry">05/28/2014</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/225/958/#225-958-45-10" class="xref">958-225-45-10 through 45-14</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/225/958/#225-958-45-11" class="xref">958-225-45-11</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2017-07/" class="xref">Accounting Standards Update No. 2017-07</a></td><td class="entry">03/10/2017</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/225/958/#225-958-45-11" class="xref">958-225-45-11</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2012-04/" class="xref">Accounting Standards Update No. 2012-04</a></td><td class="entry">10/01/2012</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/225/958/#225-958-45-14A" class="xref">958-225-45-14A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/225/958/#225-958-45-14B" class="xref">958-225-45-14B</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/225/958/#225-958-45-17" class="xref">958-225-45-17</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/225/958/#225-958-45-17A" class="xref">958-225-45-17A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/225/958/#225-958-45-17B" class="xref">958-225-45-17B</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/225/958/#225-958-45-18" class="xref">958-225-45-18</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/225/958/#225-958-45-18" class="xref">958-225-45-18 through 45-26</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-01/" class="xref">Accounting Standards Update No. 2016-01</a></td><td class="entry">01/05/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/225/958/#225-958-45-19" class="xref">958-225-45-19</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/225/958/#225-958-45-20" class="xref">958-225-45-20 through 45-22</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/225/958/#225-958-45-25" class="xref">958-225-45-25</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/225/958/#225-958-50-1" class="xref">958-225-50-1</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/225/958/#225-958-50-1" class="xref">958-225-50-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/225/958/#225-958-55-1" class="xref">958-225-55-1 through 55-20</a></div></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/225/958/#225-958-55-2" class="xref">958-225-55-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/225/958/#225-958-55-5" class="xref">958-225-55-5 through 55-7</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/225/958/#225-958-55-6" class="xref">958-225-55-6</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-86B34FCD-7B0A-4349-8682-E212043FD47A.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2017-06 (PDF)</a></td><td class="entry">04/07/2017</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/225/958/#225-958-55-6" class="xref">958-225-55-6</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/225/958/#225-958-55-7" class="xref">958-225-55-7</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/225/958/#225-958-55-7" class="xref">958-225-55-7</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-08/" class="xref">Accounting Standards Update No. 2014-08</a></td><td class="entry">04/10/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/225/958/#225-958-55-9" class="xref">958-225-55-9</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/225/958/#225-958-55-12" class="xref">958-225-55-12 through 55-15</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/225/958/#225-958-55-16" class="xref">958-225-55-16 through 55-20</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-14/" class="xref">Accounting Standards Update No. 2016-14</a></td><td class="entry">08/18/2016</td></tr></tbody></table>

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## ASC 225-958-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/225/958/#05-overview-and-background)

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##### [225-958-05-1](https://asc.understandingaccounting.org/asc/225/958/#225-958-05-1)

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##### [225-958-05-2](https://asc.understandingaccounting.org/asc/225/958/#225-958-05-2)

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##### [225-958-05-3](https://asc.understandingaccounting.org/asc/225/958/#225-958-05-3)

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## ASC 225-958-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/225/958/#15-scope-and-scope-exceptions)

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##### [225-958-15-1](https://asc.understandingaccounting.org/asc/225/958/#225-958-15-1)

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##### [225-958-15-2](https://asc.understandingaccounting.org/asc/225/958/#225-958-15-2)

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## ASC 225-958-20: 20 Glossary

[Read section](https://asc.understandingaccounting.org/asc/225/958/#20-glossary)

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## ASC 225-958-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/225/958/#45-other-presentation-matters)

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##### [225-958-45-1](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-1)

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##### [225-958-45-2](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-2)

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##### [225-958-45-3](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-3)

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##### [225-958-45-4](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-4)

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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-958-45-5](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-5)

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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-958-45-6](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-6)

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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-958-45-7](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-7)

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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-958-45-8](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-8)

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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-958-45-9](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-9)

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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-958-45-10](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-10)

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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-958-45-11](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-11)

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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-958-45-12](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-12)

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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-958-45-13](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-13)

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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-958-45-14](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-14)

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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-958-45-14A](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-14A)

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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-958-45-14B](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-14B)

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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-958-45-15](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-15)

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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-958-45-16](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-16)

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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-958-45-17](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-17)

Pending content: no

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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-958-45-17A](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-17A)

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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-958-45-17B](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-17B)

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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-958-45-18](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-18)

Pending content: no

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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-958-45-19](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-19)

Pending content: no

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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-958-45-20](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-20)

Pending content: no

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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-958-45-21](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-21)

Pending content: no

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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-958-45-22](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-22)

Pending content: no

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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-958-45-23](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-23)

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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-958-45-24](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-24)

Pending content: no

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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-958-45-25](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-25)

Pending content: no

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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-958-45-26](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-26)

Pending content: no

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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

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## ASC 225-958-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/225/958/#50-disclosure)

SEC content: no

##### [225-958-50-1](https://asc.understandingaccounting.org/asc/225/958/#225-958-50-1)

Pending content: no

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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

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## ASC 225-958-55: 55 Implementation Guidance and Illustrations

[Read section](https://asc.understandingaccounting.org/asc/225/958/#55-implementation-guidance-and-illustrations)

SEC content: no

##### [225-958-55-1](https://asc.understandingaccounting.org/asc/225/958/#225-958-55-1)

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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-958-55-2](https://asc.understandingaccounting.org/asc/225/958/#225-958-55-2)

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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-958-55-3](https://asc.understandingaccounting.org/asc/225/958/#225-958-55-3)

Pending content: no

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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-958-55-4](https://asc.understandingaccounting.org/asc/225/958/#225-958-55-4)

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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-958-55-5](https://asc.understandingaccounting.org/asc/225/958/#225-958-55-5)

Pending content: no

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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-958-55-6](https://asc.understandingaccounting.org/asc/225/958/#225-958-55-6)

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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-958-55-7](https://asc.understandingaccounting.org/asc/225/958/#225-958-55-7)

Pending content: no

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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

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##### [225-958-55-12](https://asc.understandingaccounting.org/asc/225/958/#225-958-55-12)

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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-958-55-13](https://asc.understandingaccounting.org/asc/225/958/#225-958-55-13)

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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

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##### [225-958-55-16](https://asc.understandingaccounting.org/asc/225/958/#225-958-55-16)

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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-958-55-17](https://asc.understandingaccounting.org/asc/225/958/#225-958-55-17)

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##### [225-958-55-18](https://asc.understandingaccounting.org/asc/225/958/#225-958-55-18)

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##### [225-958-55-19](https://asc.understandingaccounting.org/asc/225/958/#225-958-55-19)

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