{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/225/","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","title":"Income Statement","area":"Presentation","group":null,"subtopics":[{"number":"225-10","topic":"225","title":"Overall","area":"Presentation","paragraphs":32,"summary":"ASC 225-10 was the \"Overall\" subtopic of the Income Statement topic, but every one of its paragraphs (Sections 05 Background, 15 Scope, and 45 Other Presentation Matters) was superseded by Maintenance Update 2017-19. 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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\"> <div class=\"xref-range displayInline\"><a href=\"/asc/225/10/#225-10-05-1\" class=\"xref\">225-10-05-1 through 05-5</a></div> </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Superseded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/225/10/#225-10-05-1\" class=\"xref\">225-10-05-1</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/225/10/#225-10-05-4\" class=\"xref\">225-10-05-4</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\"> <div class=\"xref-range displayInline\"><a href=\"/asc/225/10/#225-10-15-1\" class=\"xref\">225-10-15-1 through 15-3</a></div> </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Superseded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/225/10/#225-10-45-1\" class=\"xref\">225-10-45-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-CE689F3C-8CB3-4F0C-9F3C-EEEF5ED9D6A5.pdf\" class=\"pdf-link\" 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<div class=\"norm-text\"> <table class=\"asc-table\" frame=\"all\" id=\"SL5311990-161635\"> <tr> <td class=\"entry text-align-center\" colspan=\"1\"> <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> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/225/10/#225-10-S15-1\" class=\"xref\">225-10-S15-1</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/225/10/#225-10-S25-1\" class=\"xref\">225-10-S25-1</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/225/10/#225-10-S25-2\" class=\"xref\">225-10-S25-2</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/225/10/#225-10-S30-1\" class=\"xref\">225-10-S30-1</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\"> <div class=\"xref-range displayInline\"><a href=\"/asc/225/10/#225-10-S45-1\" class=\"xref\">225-10-S45-1 through S45-8</a></div> </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/225/10/#225-10-S50-1\" class=\"xref\">225-10-S50-1</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\"> <div class=\"xref-range displayInline\"><a href=\"/asc/225/10/#225-10-S99-1\" class=\"xref\">225-10-S99-1 through S99-8</a></div> </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/225/10/#225-10-S99-2\" class=\"xref\">225-10-S99-2</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-21/\" class=\"xref\">Accounting Standards Update No. 2010-21</a> </td> <td class=\"entry\">08/02/2010</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/225/10/#225-10-S99-4\" class=\"xref\">225-10-S99-4</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2012-03/\" class=\"xref\">Accounting Standards Update No. 2012-03</a> </td> <td class=\"entry\">08/27/2012</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/225/10/#225-10-S99-4\" class=\"xref\">225-10-S99-4</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-03/\" class=\"xref\">Accounting Standards Update No. 2009-03</a> </td> <td class=\"entry\">08/24/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/225/10/#225-10-S99-7\" class=\"xref\">225-10-S99-7</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-07/\" class=\"xref\">Accounting Standards Update No. 2009-07</a> </td> <td class=\"entry\">09/15/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/225/10/#225-10-S99-8\" class=\"xref\">225-10-S99-8</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-07/\" class=\"xref\">Accounting Standards Update No. 2009-07</a> </td> <td class=\"entry\">09/15/2009</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n|\n225-10-S15-1 | Superseded | Maintenance Update 2017-19 | 11/15/2017 |\n225-10-S25-1 | 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Statement","score":0.8354,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:78a566d16920c6589a94fff23500370c6d89866eb361739b92e9fc7c7659d639","downloaded_from":"2026-09-09T23:10:58.039Z","last_downloaded_at":"2026-09-09T23:11:16.221Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}],"prev":{"number":"220-958","title":"Not-for-Profit Entities","topic_title":"Income Statement—Reporting Comprehensive Income","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db4aeeb9f52315fba8583d529d281fed8d28a3fa331b28174f9a37c535a07b97","downloaded_from":"2026-09-09T23:07:15.767Z","last_downloaded_at":"2026-09-09T23:07:32.842Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"next":{"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"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4147a2f21a49957cd9f12d4721025ae7ea17e27849fc9b76f2d7766ffa108216","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":"225-20","topic":"225","title":"Unusual or Infrequently Occurring Items","area":"Presentation","paragraphs":32,"summary":"ASC 225-20 formerly governed the reporting of extraordinary items (events both unusual in nature and infrequent in occurrence) and unusual or infrequently occurring items in the income statement. Every paragraph has been superseded: ASU 2015-01 eliminated the extraordinary item concept and its separate net-of-tax presentation below income from continuing operations, and Maintenance Update 2017-19 removed the remaining shell paragraphs after the transition period ended. Presentation and disclosure of material unusual or infrequently occurring items now resides in ASC 220-20 (Income Statement—Unusual or Infrequently Occurring Items).","concepts":["extraordinary items","unusual in nature","infrequency of occurrence","income from continuing operations","income statement presentation","superseded guidance","simplification initiative","net-of-tax presentation"],"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":"225-20-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic. <ul class=\"ul simple\" id=\"pgroup_72DF489B-6E93-1014-A13F-6E4B94C84136__GUID-04DD3C65-B059-4C89-AE91-F97F1A114164\"><li class=\"li\" id=\"pgroup_72DF489B-6E93-1014-A13F-6E4B94C84136__SL109255397-128532\"><strong class=\"ph b\">Note:</strong> Subtopic title changed by <a href=\"/updates/asu-2015-01/\" class=\"xref\">Accounting Standards Update No. 2015-01</a> on 07/05/2017 from <em class=\"ph i\">Extraordinary and Unusual Items</em> to <em class=\"ph i\">Unusual or Infrequently Occurring Items</em>.</li></ul></div> <div class=\"norm-text\"> <table class=\"asc-table\" id=\"SL63057198-128532\"> <tr> <td class=\"entry\"> <strong class=\"ph b\">Paragraph</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Active</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\">Extraordinary Items</strong> </td> <td class=\"entry\">Superseded</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\"> <strong class=\"ph b\">Infrequency of Occurrence</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\">Infrequency of Occurrence</strong> </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\"> <strong class=\"ph b\">Unusual Nature</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\">Unusual Nature</strong> </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\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/225/20/#225-20-05-1\" class=\"xref\">225-20-05-1</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/225/20/#225-20-05-1\" class=\"xref\">225-20-05-1</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/225/20/#225-20-15-1\" class=\"xref\">225-20-15-1</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/225/20/#225-20-15-2\" class=\"xref\">225-20-15-2</a> </td> <td class=\"entry\">Superseded</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\"> <div class=\"xref-range displayInline\"><a href=\"/asc/225/20/#225-20-45-1\" class=\"xref\">225-20-45-1 through 45-15</a></div> </td> <td class=\"entry\">Superseded</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/225/20/#225-20-45-16\" class=\"xref\">225-20-45-16</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/225/20/#225-20-45-16\" class=\"xref\">225-20-45-16</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/225/20/#225-20-50-1\" class=\"xref\">225-20-50-1</a> </td> <td class=\"entry\">Superseded</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/225/20/#225-20-50-2\" class=\"xref\">225-20-50-2</a> </td> <td class=\"entry\">Superseded</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/225/20/#225-20-50-3\" class=\"xref\">225-20-50-3</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/225/20/#225-20-50-3\" class=\"xref\">225-20-50-3</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/225/20/#225-20-50-4\" class=\"xref\">225-20-50-4</a> </td> <td class=\"entry\">Superseded</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\"> <div class=\"xref-range displayInline\"><a href=\"/asc/225/20/#225-20-55-1\" class=\"xref\">225-20-55-1 through 55-3</a></div> </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/225/20/#225-20-55-2\" class=\"xref\">225-20-55-2</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/225/20/#225-20-55-3\" class=\"xref\">225-20-55-3</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/225/20/#225-20-55-4\" class=\"xref\">225-20-55-4</a> </td> <td class=\"entry\">Superseded</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/225/20/#225-20-60-1\" class=\"xref\">225-20-60-1</a> </td> <td class=\"entry\">Superseded</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/225/20/#225-20-60-2\" class=\"xref\">225-20-60-2</a> </td> <td class=\"entry\">Superseded</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/225/20/#225-20-60-3\" class=\"xref\">225-20-60-3</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/225/20/#225-20-60-3\" class=\"xref\">225-20-60-3</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/225/20/#225-20-65-1\" class=\"xref\">225-20-65-1</a> </td> <td class=\"entry\">Added</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.\nNote: Subtopic title changed by Accounting Standards Update No. 2015-01 on 07/05/2017 from Extraordinary and Unusual Items to Unusual or Infrequently Occu…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db9c07556016249896f912c496a984469596c33ebec5d415b4198fcc903fa8a5","downloaded_from":"2026-09-09T23:08:16.351Z","last_downloaded_at":"2026-09-09T23:08:16.351Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483459","source_sha256":"924d9c7c016aebc0c4042c909010b4c4cdd9ea6ad655aac48518f751484fe316"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db7d23315dfe78ebfaa069fee03323f6c624c6a894910853138a438834fa27aa","downloaded_from":"2026-09-09T23:08:16.351Z","last_downloaded_at":"2026-09-09T23:08:16.351Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not 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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 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class=\"asc-body\"><div class=\"norm-text\">Paragraph superseded on 07/05/2017 after the end of the transition period stated in Accounting Standards Update No. 2015-01, <em class=\"ph i\">Income Statement—Extraordinary and Unusual Items (Subtopic 225-20): Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items</em>.</div></div>","snippet":"Paragraph superseded on 07/05/2017 after the end of the transition period stated in Accounting Standards Update No. 2015-01, Income Statement—Extraordinary and Unusual Items (Subtopic 225-20): Simplifying Income 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Every paragraph has been superseded: ASU 2015-01 eliminated the extraordinary item concept and its separate net-of-tax presentation below income from continuing operations, and Maintenance Update 2017-19 removed the remaining shell paragraphs after the transition period ended. Presentation and disclosure of material unusual or infrequently occurring items now resides in ASC 220-20 (Income Statement—Unusual or Infrequently Occurring Items).","key_points":["ASU 2015-01 superseded the extraordinary items guidance in 225-20-45-1 through 45-15 and the related disclosures in 225-20-50-1, 50-2, and 50-4, eliminating the concept of extraordinary items from U.S. GAAP.","Because the extraordinary item classification no longer exists, entities may not segregate any event or transaction net of tax below income from continuing operations as extraordinary.","Maintenance Update 2017-19 superseded the remaining scope, overview, implementation, and cross-reference paragraphs (225-20-05-1, 15-1, 45-16, 50-3, 55-1 through 55-3, 60-3), leaving the subtopic with no operative guidance.","The transition guidance at 225-20-65-1 was itself superseded on 07/05/2017 after the transition period stated in ASU 2015-01 ended.","Material events or transactions that are unusual in nature or infrequent in occurrence (but not both) are still reported as a separate component of income from continuing operations, or disclosed in the notes, under successor guidance now codified in ASC 220-20.","Amounts of unusual or infrequently occurring items may not be presented net of income taxes on the face of the income statement.","As part of the Codification restructuring, Topic 225 content was relocated to Topic 220 (Income Statement—Reporting Comprehensive Income)."],"categories":["Presentation","Financial statement presentation","Disclosure","Transition and effective dates"],"audience_level":"introductory","student_note":"Exam questions still test the old rule, so know that extraordinary items were abolished by ASU 2015-01 — the common mistake is assuming a rare, catastrophic loss can still be shown net of tax below continuing operations. 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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 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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 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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"}},{"number":"225-912","topic":"225","title":"Contractors—Federal Government","area":"Presentation","paragraphs":7,"summary":"ASC 225-912 formerly provided income statement presentation guidance for contractors with the federal government (a subtopic of the legacy Income Statement topic). Every paragraph in the subtopic — Overview and Background (05), Scope (15), and Other Presentation Matters (45) — was superseded by Maintenance Update 2017-19, so the subtopic contains no operative guidance. Presentation questions for federal government contractors are now addressed under the revenue and other applicable topics rather than here.","concepts":["superseded guidance","federal government contractors","income statement presentation","industry-specific guidance","codification housekeeping"],"categories":["Presentation","Industry-specific","Transition and effective dates","Financial statement presentation"],"level":"intermediate","topic_title":"Income Statement","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"225-912-00-1","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=\"SL51653138-203228\"> <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\"> <a href=\"/asc/225/912/#225-912-05-1\" class=\"xref\">912-225-05-1</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/225/912/#225-912-05-1\" class=\"xref\">912-225-05-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/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\"> <a href=\"/asc/225/912/#225-912-45-1\" class=\"xref\">912-225-45-1</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/225/912/#225-912-45-1\" class=\"xref\">912-225-45-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/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\"> <a href=\"/asc/225/912/#225-912-45-2\" class=\"xref\">912-225-45-2</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/225/912/#225-912-45-2\" class=\"xref\">912-225-45-2</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/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\"> <a href=\"/asc/225/912/#225-912-45-3\" class=\"xref\">912-225-45-3</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/225/912/#225-912-45-4\" class=\"xref\">912-225-45-4</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/225/912/#225-912-45-4\" class=\"xref\">912-225-45-4</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n912-225-05-1 | Superseded | Maintenance Update 2017-19 | 11/15/2017 |\n912-225-05-1 | Ame…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b9d8cf64b891da584e4a9890f8bea074a7c2021fd295769555ec60d96e1827a9","downloaded_from":"2026-09-09T23:09:01.316Z","last_downloaded_at":"2026-09-09T23:09:01.316Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not 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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":"sha256:84957a8e1d31f0ef8061e22461af2426a445f1a3b8d2d55baff92843141759ff","downloaded_from":"2026-09-09T23:09:03.009Z","last_downloaded_at":"2026-09-09T23:09:03.009Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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established by retrieval timestamps"}},"next":{"number":"225-915","title":"Development Stage Entities","topic_title":"Income Statement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a03c5afe9abc4c23e905c6a801591f9303028088b174740f77ff1660bd813fb5","downloaded_from":"2026-09-09T23:09:10.440Z","last_downloaded_at":"2026-09-09T23:09:21.836Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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Every paragraph (225-915-05-1, 15-1, and 45-1) was superseded by ASU 2014-10, which eliminated the concept of a development stage entity from U.S. GAAP. 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Every paragraph (225-915-05-1, 15-1, and 45-1) was superseded by ASU 2014-10, which eliminated the concept of a development stage entity from U.S. GAAP. 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Statements","score":0.9379,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b58f5841c8520209441fd009bf348857d80934dfe829c026eaea6041ecaadb3","downloaded_from":"2026-09-09T22:54:43.054Z","last_downloaded_at":"2026-09-09T22:54:51.555Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"235-915","title":"Development Stage Entities","topic_title":"Notes to Financial Statements","score":0.9362,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e76c374293becdb37386145b388080e3b835f75d923635e363f5ca82dc42a3c7","downloaded_from":"2026-09-09T23:15:05.293Z","last_downloaded_at":"2026-09-09T23:15:17.796Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"230-915","title":"Development Stage Entities","topic_title":"Statement of Cash Flows","score":0.93,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:27489160a95cfa73128069ccbcd80f724e06a29909df31b6cd98b968c7b03eab","downloaded_from":"2026-09-09T23:12:12.874Z","last_downloaded_at":"2026-09-09T23:12:23.520Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"215-915","title":"Development Stage Entities","topic_title":"Statement of Shareholder Equity","score":0.9148,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9993d2fa94e09e0e6b0a4d8d88d50aeb8424cff337bf723bcd97acbb5d8facd4","downloaded_from":"2026-09-09T23:02:52.322Z","last_downloaded_at":"2026-09-09T23:03:05.401Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"605-915","title":"Development Stage Entities","topic_title":"Revenue Recognition","score":0.8807,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2326a78103e27585871735136b34de34076a946969290f9248923b0556ebdb46","downloaded_from":"2026-09-10T00:46:43.825Z","last_downloaded_at":"2026-09-10T00:46:55.082Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}],"prev":{"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"}},"next":{"number":"225-932","title":"Extractive Activities—Oil and Gas","topic_title":"Income Statement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:be2c6c845dc47524f752da159d64ee6714705e4cf1ccfe024ead0fb40fad6969","downloaded_from":"2026-09-09T23:09:23.688Z","last_downloaded_at":"2026-09-09T23:09:35.806Z","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":"sha256:492df73ff85fc1bb5f5d2f9a7b95724a11297cb806f720d953a0031ce9042964","downloaded_from":"2026-09-09T23:09:10.440Z","last_downloaded_at":"2026-09-09T23:09:21.836Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"225-932","topic":"225","title":"Extractive Activities—Oil and Gas","area":"Presentation","paragraphs":5,"summary":"ASC 225-932 was the income statement subtopic addressing oil and gas extractive activities, but every paragraph in it (Sections 05, 15, 50, and 55) was superseded by Maintenance Update 2017-19. As a result the subtopic contains no operative guidance; readers must look to ASC 932 (Extractive Activities—Oil and Gas) and ASC 220 for income statement presentation and disclosure requirements.","concepts":["superseded guidance","income statement presentation","oil and gas producing activities","extractive activities","codification housekeeping"],"categories":["Presentation","Industry-specific","Financial statement presentation","Disclosure"],"level":"introductory","topic_title":"Income Statement","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":"Status","heading":null,"paragraphs":[{"citation":"225-932-00-1","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=\"SL114882275-224286\"> <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\"> <a href=\"/asc/225/932/#225-932-05-1\" class=\"xref\">932-225-05-1</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/225/932/#225-932-15-1\" class=\"xref\">932-225-15-1</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/225/932/#225-932-50-1\" class=\"xref\">932-225-50-1</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/225/932/#225-932-55-1\" class=\"xref\">932-225-55-1</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> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n932-225-05-1 | Superseded | Maintenance Update 2017-19 | 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Income","score":0.7954,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1506e71d5989b1511baf7103ebe7f1f26d59c68896e097a04b693af7454993ff","downloaded_from":"2026-09-09T23:05:27.480Z","last_downloaded_at":"2026-09-09T23:05:41.911Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"225-30","title":"Business Interruption Insurance","topic_title":"Income Statement","score":0.7318,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a885634b9843acdd17ebd6628f1020ff7bec0fe84b43721f1fd61c8bf5326ef7","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 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id=\"SL6882677-166444\"> <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\"> <a href=\"/asc/225/942/#225-942-S25-1\" class=\"xref\">942-225-S25-1</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/225/942/#225-942-S45-1\" class=\"xref\">942-225-S45-1</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/225/942/#225-942-S45-2\" class=\"xref\">942-225-S45-2</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/225/942/#225-942-S50-1\" class=\"xref\">942-225-S50-1</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/225/942/#225-942-S50-2\" class=\"xref\">942-225-S50-2</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/225/942/#225-942-S99-1\" class=\"xref\">942-225-S99-1</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/225/942/#225-942-S99-1\" class=\"xref\">942-225-S99-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-21/\" class=\"xref\">Accounting Standards Update No. 2010-21</a> </td> <td class=\"entry\">08/02/2010</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/225/942/#225-942-S99-2\" class=\"xref\">942-225-S99-2</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> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n942-225-S25-1 | Superseded | Maintenance Update 2017-19 | 11/15/2017 |\n942-225-S45-1 | 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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\">12b-1</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/225/946/#225-946-05-1\" class=\"xref\">946-225-05-1</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/225/946/#225-946-15-1\" class=\"xref\">946-225-15-1</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\"> <div class=\"xref-range displayInline\"><a href=\"/asc/225/946/#225-946-45-1\" class=\"xref\">946-225-45-1 through 45-17</a></div> </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/225/946/#225-946-50-1\" class=\"xref\">946-225-50-1</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/225/946/#225-946-50-2\" class=\"xref\">946-225-50-2</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> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n12b-1 | Superseded | Maintenance Update 2017-19 | 11/15/2017 |\n| | | |\n946-225-05-1 | 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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":"sha256:39ad278a2e06826f87cd086a95400cd8ef3e9dd85c0f16c5f943c395c842b97d","downloaded_from":"2026-09-09T23:10:35.043Z","last_downloaded_at":"2026-09-09T23:10:35.043Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477864","source_sha256":"3df65003a53b9e04fb1b628fb1aa4009cb1f4ae5be3eb7431d7d00e06a30e820"}},{"citation":"225-946-S99-2","para":"S99-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/maintenance-updates-2017/\" class=\"xref\">Paragraph superseded by Maintenance Update 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2017-19.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e2a6153ec7f7c9dce83ad648e14f58c0741d24d0bc9072d4c43aa10f8a39cda","downloaded_from":"2026-09-09T23:10:35.043Z","last_downloaded_at":"2026-09-09T23:10:35.043Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477864","source_sha256":"3df65003a53b9e04fb1b628fb1aa4009cb1f4ae5be3eb7431d7d00e06a30e820"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c1538cfa3637e4abb1ed4b1e938a069f7bdec0e44b8548e44bf9237e102a6693","downloaded_from":"2026-09-09T23:10:35.043Z","last_downloaded_at":"2026-09-09T23:10:35.043Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not 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The subtopic is now an empty shell with no operative guidance; the substantive requirements for an investment company's statement of operations were relocated to (and remain in) ASC 946, Financial Services—Investment Companies. Readers encountering a citation to 225-946 should redirect to ASC 946-225.","key_points":["All content of this subtopic — 225-946-05-1, 225-946-15-1, 225-946-45-1 through 45-17, and 225-946-50-1 through 50-2 — was superseded by Maintenance Update 2017-19, leaving no effective guidance.","Because Sections 45 (Other Presentation Matters) and 50 (Disclosure) are fully superseded, no income statement presentation or disclosure requirement can be sourced from ASC 225-946.","The Scope section (225-946-15-1) is also superseded, so the subtopic no longer applies to any entity or transaction.","Investment company statement of operations presentation guidance is found in ASC 946 (the industry Topic), not in Topic 225.","Topic 225 (Income Statement) itself was largely displaced by Topic 220, Income Statement—Reporting Comprehensive Income, in the FASB's codification cleanup, so older cross-references to 225 should be verified against current Topic numbers."],"categories":["Presentation","Industry-specific","Financial statement presentation","Transition and effective dates"],"audience_level":"introductory","student_note":"The only thing to know here is that ASC 225-946 is entirely superseded — citing it as live authority is the classic mistake; go to ASC 946 (and Topic 220 for income statement/comprehensive income presentation) instead.","related_topics":["946","946-225","220","225","946-205"],"key_concepts":["superseded guidance","investment company","statement of operations","income statement presentation","industry-specific guidance","codification cross-reference"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8527bb883b91a19bcba20379ed246b99800855e3713e1d7b5e38af9273a9533","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"}},"related":[{"number":"225-942","title":"Financial Services—Depository and Lending","topic_title":"Income Statement","score":0.8963,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0e68c327981077ae2848b0735c4c31e76bf9e172cccc8bc92ce205b7f024fe65","downloaded_from":"2026-09-09T23:09:39.863Z","last_downloaded_at":"2026-09-09T23:09:49.499Z","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":0.8845,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6e76f9f7ef02934f2f286765f9c842aabbd2e5f96054c1643e46ad300f7e4886","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":"225-10","title":"Overall","topic_title":"Income Statement","score":0.8822,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:60c81126677ce6d6d574c291bd598613ec634a933c12bd96a60e865883a8e4b0","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":"605-946","title":"Financial Services—Investment Companies","topic_title":"Revenue Recognition","score":0.8461,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:69469b5310bea45b6bc1f6144080821169dcc9e96fe98da87885c7cfc52c995f","downloaded_from":"2026-09-10T00:49:48.732Z","last_downloaded_at":"2026-09-10T00:50:00.714Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"225-958","title":"Not-for-Profit Entities","topic_title":"Income Statement","score":0.8272,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2e155bbf097125275a9fc86905b5801cc17f0f902d9ccf35d568c34b31fe59c4","downloaded_from":"2026-09-09T23:10:58.039Z","last_downloaded_at":"2026-09-09T23:11:16.221Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"305-946","title":"Financial Services—Investment Companies","topic_title":"Cash and Cash Equivalents","score":0.8038,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:736e856ce3929fdb0fc1de78a2e270009611a351e8b8f2589a3a5ae9d1b1aa15","downloaded_from":"2026-09-09T23:24:17.692Z","last_downloaded_at":"2026-09-09T23:24:27.229Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}],"prev":{"number":"225-944","title":"Financial Services—Insurance","topic_title":"Income Statement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc9d173d19dae6a552ffb590e0f983f173caef78724e24cb0fc21c7cd96f1ca7","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"}},"next":{"number":"225-954","title":"Health Care Entities","topic_title":"Income Statement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ab9f80d299ca8eda60db84b0e2d3795a60d490c676d14df3c33270be1dae5045","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"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:545877284a7a61ac89b8137153e4ad818b158e8176224cb7ff79171fb8798be7","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":"225-954","topic":"225","title":"Health Care Entities","area":"Presentation","paragraphs":23,"summary":"ASC 225-954 formerly provided income statement presentation guidance for health care entities (e.g., the performance indicator and reporting of patient service revenue). Every paragraph in the subtopic — Sections 05, 15, 45, 50, and 55 — was superseded by Maintenance Update 2017-19, so the subtopic contains no operative guidance. Health care income statement presentation guidance now resides in Topic 954 (principally 954-205 and 954-225 as relocated) and, for revenue, in Topic 606.","concepts":["superseded guidance","health care entities","income statement presentation","performance indicator","patient service revenue","codification relocation"],"categories":["Presentation","Financial statement presentation","Industry-specific","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":"225-954-00-1","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=\"SL6249745-165474\"> <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=\"/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</strong> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2013-06/\" class=\"xref\">Accounting Standards Update No. 2013-06</a> </td> <td class=\"entry\">04/19/2013</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Contribution</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\">Contribution</strong> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/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\">Donor-Imposed Restriction</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\">Donor-Imposed Restriction</strong> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/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=\"/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\">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\">Functional Expense Classification</strong> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/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=\"/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\">Inherent Contribution</strong> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/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\">Net Assets with Donor Restrictions</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\">Net Assets with Donor Restrictions</strong> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/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=\"/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=\"/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\">Performance Indicator</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/225/954/#225-954-05-1\" class=\"xref\">954-225-05-1</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/225/954/#225-954-15-1\" class=\"xref\">954-225-15-1</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/225/954/#225-954-15-2\" class=\"xref\">954-225-15-2</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\"> <div class=\"xref-range displayInline\"><a href=\"/asc/225/954/#225-954-45-1\" class=\"xref\">954-225-45-1 through 45-10</a></div> </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/225/954/#225-954-45-2\" class=\"xref\">954-225-45-2</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a> </td> <td class=\"entry\">12/14/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/225/954/#225-954-45-2\" class=\"xref\">954-225-45-2</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/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=\"/asc/225/954/#225-954-45-2\" class=\"xref\">954-225-45-2</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2013-06/\" class=\"xref\">Accounting Standards Update No. 2013-06</a> </td> <td class=\"entry\">04/19/2013</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/225/954/#225-954-45-2A\" class=\"xref\">954-225-45-2A</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2013-06/\" class=\"xref\">Accounting Standards Update No. 2013-06</a> </td> <td class=\"entry\">04/19/2013</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/225/954/#225-954-45-3\" class=\"xref\">954-225-45-3</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/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=\"/asc/225/954/#225-954-45-4\" class=\"xref\">954-225-45-4</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/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=\"/asc/225/954/#225-954-45-4\" class=\"xref\">954-225-45-4</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/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\"> <a href=\"/asc/225/954/#225-954-45-5\" class=\"xref\">954-225-45-5</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/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=\"/asc/225/954/#225-954-45-6\" class=\"xref\">954-225-45-6 through 45-9</a></div> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/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=\"/asc/225/954/#225-954-45-7\" class=\"xref\">954-225-45-7</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2017-12/\" class=\"xref\">Accounting Standards Update No. 2017-12</a> </td> <td class=\"entry\">08/28/2017</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/225/954/#225-954-45-7\" class=\"xref\">954-225-45-7</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a> </td> <td class=\"entry\">12/14/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/225/954/#225-954-45-7\" class=\"xref\">954-225-45-7</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/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=\"/asc/225/954/#225-954-45-7\" class=\"xref\">954-225-45-7</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/225/954/#225-954-45-7\" class=\"xref\">954-225-45-7</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/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\"> <a href=\"/asc/225/954/#225-954-45-8\" class=\"xref\">954-225-45-8</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a> </td> <td class=\"entry\">06/16/2016</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/225/954/#225-954-45-8\" class=\"xref\">954-225-45-8 through 45-10</a></div> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/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=\"/asc/225/954/#225-954-50-1\" class=\"xref\">954-225-50-1</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/225/954/#225-954-50-2\" class=\"xref\">954-225-50-2</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\"> <div class=\"xref-range displayInline\"><a href=\"/asc/225/954/#225-954-55-1\" class=\"xref\">954-225-55-1 through 55-6</a></div> </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/225/954/#225-954-55-1\" class=\"xref\">954-225-55-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/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=\"/asc/225/954/#225-954-55-2\" class=\"xref\">954-225-55-2 through 55-5</a></div> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/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=\"/asc/225/954/#225-954-55-5\" class=\"xref\">954-225-55-5</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/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=\"/asc/225/954/#225-954-55-6\" class=\"xref\">954-225-55-6</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-14/\" class=\"xref\">Accounting Standards Update No. 2016-14</a> </td> <td class=\"entry\">08/18/2016</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nAffiliate | Superseded | Maintenance Update 2017-19 | 11/15/2017 |\nAffiliate | Added | 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2017-19.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:68095398802042103aab5c667435b4e96434a49c4d8a1f49c348cb643329d928","downloaded_from":"2026-09-09T23:10:53.801Z","last_downloaded_at":"2026-09-09T23:10:53.801Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477275","source_sha256":"58abef244afbca5ba62995ba23bbb8b63d2f7ccc8096c756b9e525c5fdf7db74"}},{"citation":"225-954-55-6","para":"55-6","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:cf92fd008e5401443868eaa17c30cf74ddba267e7c71ed54068ca822182d425a","downloaded_from":"2026-09-09T23:10:53.801Z","last_downloaded_at":"2026-09-09T23:10:53.801Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477275","source_sha256":"58abef244afbca5ba62995ba23bbb8b63d2f7ccc8096c756b9e525c5fdf7db74"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b9c3192c99dcff0031cb4819e642d4f4e17c4e3002da0765206dbc5054ff84f4","downloaded_from":"2026-09-09T23:10:53.801Z","last_downloaded_at":"2026-09-09T23:10:53.801Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477275","source_sha256":"58abef244afbca5ba62995ba23bbb8b63d2f7ccc8096c756b9e525c5fdf7db74"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:92a65e531854b3699c1442b5a79862f8bbff68845a30db09baaed9ed0890446c","downloaded_from":"2026-09-09T23:10:53.801Z","last_downloaded_at":"2026-09-09T23:10:53.801Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477275","source_sha256":"58abef244afbca5ba62995ba23bbb8b63d2f7ccc8096c756b9e525c5fdf7db74"}}],"enrichment":{"summary":"ASC 225-954 formerly provided income statement presentation guidance for health care entities (e.g., the performance indicator and reporting of patient service revenue). Every paragraph in the subtopic — Sections 05, 15, 45, 50, and 55 — was superseded by Maintenance Update 2017-19, so the subtopic contains no operative guidance. Health care income statement presentation guidance now resides in Topic 954 (principally 954-205 and 954-225 as relocated) and, for revenue, in Topic 606.","key_points":["All paragraphs of ASC 225-954 (225-954-05-1 through 225-954-55-6) are marked 'Paragraph superseded by Maintenance Update 2017-19' and impose no requirements.","Because Topic 225 (Income Statement) was largely retired/relocated, researchers must not cite 225-954 as current authority for health care presentation.","Income statement presentation for health care entities is now found in the Topic 954 industry guidance (e.g., 954-205 Presentation of Financial Statements) rather than in the Topic 225 industry subtopic.","Revenue recognition and presentation for patient service revenue is governed by Topic 606, which eliminated the former presentation of the provision for bad debts as a deduction from revenue.","Superseded paragraphs are retained in the Codification only for historical/transition reference; comparative periods should follow the guidance effective in those periods."],"categories":["Presentation","Financial statement presentation","Industry-specific","Transition and effective dates"],"audience_level":"introductory","student_note":"This subtopic is a dead end: every paragraph was superseded by Maintenance Update 2017-19, so citing it as live GAAP is an error. The common misunderstanding is assuming the old health care income statement rules (such as reporting bad debts as a revenue deduction) still live here — look to Topic 954 and Topic 606 instead.","related_topics":["954","954-205","606","220","205"],"key_concepts":["superseded guidance","health care entities","income statement presentation","performance indicator","patient service revenue","codification relocation"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f73245caf1ad932f967ee309e74fe190431fdc43f749e4b5fb801cc0826daf30","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"}},"related":[{"number":"225-958","title":"Not-for-Profit Entities","topic_title":"Income Statement","score":0.8679,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:65a6eaaba257e20319e4d9beff452078cede567506668495402d7bc5d7900eac","downloaded_from":"2026-09-09T23:10:58.039Z","last_downloaded_at":"2026-09-09T23:11:16.221Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"305-954","title":"Health Care Entities","topic_title":"Cash and Cash Equivalents","score":0.8247,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c12bc466d7b0a066d96db693095a3e3b9086735ec199b96f4755fa399c054c53","downloaded_from":"2026-09-09T23:24:29.109Z","last_downloaded_at":"2026-09-09T23:24:39.111Z","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":0.801,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:99751e9006497a00dfa35101dcfd37b0131e86939fe05f2971187a99a6bd69cd","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":"225-10","title":"Overall","topic_title":"Income Statement","score":0.8008,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e0bed1b870173e6e483d7d3e85464b0e2473978e8bc42f8356ef0dc6208bb54e","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":"225-944","title":"Financial Services—Insurance","topic_title":"Income Statement","score":0.7624,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ce114d1d31dad5132bd978466fac028610fe63a2d524e9219bb45a1c96b9c28","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":"430-954","title":"Health Care Entities","topic_title":"Deferred Revenue","score":0.7608,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:91c19af92c3932b667f9c47001d487b56a4c0f1131af19d74b4f029c29862c6b","downloaded_from":"2026-09-10T00:24:26.950Z","last_downloaded_at":"2026-09-10T00:25:00.362Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}],"prev":{"number":"225-946","title":"Financial Services—Investment Companies","topic_title":"Income Statement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bfb777024d07938f175894924606d43a269f552778312f6a3c72ae4fdcd570a1","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"}},"next":{"number":"225-958","title":"Not-for-Profit Entities","topic_title":"Income Statement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:56bc22882e1cbec240e7bbaf1b9932e9e4053fa7e9af00b86375cf9d4761809f","downloaded_from":"2026-09-09T23:10:58.039Z","last_downloaded_at":"2026-09-09T23:11:16.221Z","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":"sha256:346edf8c1bce9c21ef072291883ded324b843283b1f1fec6149432c7926fc33b","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":"225-958","topic":"225","title":"Not-for-Profit Entities","area":"Presentation","paragraphs":57,"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.","concepts":["superseded subtopic","not-for-profit entity","statement of activities","income statement presentation","codification reorganization"],"categories":["Not-for-profit","Presentation","Financial statement presentation","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":"225-958-00-1","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=\"SL6261925-165520\"> <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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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/225/958/#225-958-05-2\" class=\"xref\">958-225-05-2</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/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=\"/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=\"/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/225/958/#225-958-15-2\" class=\"xref\">958-225-15-2</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\"> <div class=\"xref-range displayInline\"><a href=\"/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=\"/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/225/958/#225-958-45-1\" class=\"xref\">958-225-45-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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/225/958/#225-958-50-1\" class=\"xref\">958-225-50-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/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=\"/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=\"/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/225/958/#225-958-55-2\" class=\"xref\">958-225-55-2</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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/225/958/#225-958-55-7\" class=\"xref\">958-225-55-7</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/225/958/#225-958-55-7\" class=\"xref\">958-225-55-7</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/updates/asu-2016-14/\" class=\"xref\">Accounting Standards Update No. 2016-14</a> </td> <td class=\"entry\">08/18/2016</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nAffiliate | Superseded | Maintenance Update 2017-19 | 11/15/2017 |\nAffiliate (1st def.) 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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"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4bbedaee6eeddc732b57b7a49972ceada4d887553eb4b79701515a37d56603a5","downloaded_from":"2026-09-09T23:10:58.039Z","last_downloaded_at":"2026-09-09T23:11:16.221Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"225-954","title":"Health Care Entities","topic_title":"Income 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retrieval timestamps"}},{"number":"225-946","title":"Financial Services—Investment Companies","topic_title":"Income Statement","score":0.8272,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aaf43b67f417f3e19cd5a06c37dbee4c0e5567384c89cdecb3223c690b350a62","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":"225-20","title":"Unusual or Infrequently Occurring Items","topic_title":"Income Statement","score":0.7772,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b5480ec875b2325179d2bbe2417a4d6c3f9756b3489aac87a0c4ec743256bbc1","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"}},{"number":"225-915","title":"Development Stage Entities","topic_title":"Income Statement","score":0.7671,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d99930dffb55f3e38e415894cee92d241b129fc2e43f5ab8235d48088c002e9c","downloaded_from":"2026-09-09T23:09:10.440Z","last_downloaded_at":"2026-09-09T23:09:21.836Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"840-958","title":"Not-for-Profit Entities","topic_title":"Leases","score":0.7559,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ee1b41adfb67e3f03d7adb07e03a4e16575dfdd546ec13d5d18ccc75b4a9de0","downloaded_from":"2026-09-10T01:54:34.340Z","last_downloaded_at":"2026-09-10T01:54:46.899Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}],"prev":{"number":"225-954","title":"Health Care Entities","topic_title":"Income Statement","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ab9f80d299ca8eda60db84b0e2d3795a60d490c676d14df3c33270be1dae5045","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"}},"next":{"number":"230-10","title":"Overall","topic_title":"Statement of Cash Flows","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:359d90cf87337308e3d07c31e673eb93049164e31568c9a293fd0f0d54c452b9","downloaded_from":"2026-09-09T23:11:17.967Z","last_downloaded_at":"2026-09-09T23:11:49.870Z","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":"sha256:1e1c4054beef319dba6c3278ba6fa4edad673ca1208e48d989baece1bc4f68e0","downloaded_from":"2026-09-09T23:10:58.039Z","last_downloaded_at":"2026-09-09T23:11:16.221Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}],"paragraphs":214,"summary":"ASC 225, Income Statement, is a fully retired Topic: every subtopic digested here — the Overall subtopic (225-10), extraordinary and unusual items (225-20), business interruption insurance (225-30), development stage entities (225-915), and the industry subtopics for federal government contractors (225-912), oil and gas (225-932), investment companies (225-946), health care entities (225-954), and not-for-profit entities (225-958) — consists entirely of superseded paragraphs. Most were removed by Maintenance Update 2017-19, which relocated income statement presentation guidance to ASC 220 (Income Statement—Reporting Comprehensive Income, e.g., 220-20 for unusual or infrequently occurring items and 220-30 for business interruption insurance) and to the industry Topics (932, 946, 954-205, 958-205); ASU 2015-01 separately eliminated the extraordinary item concept and ASU 2014-10 eliminated the development stage entity concept. The single most important idea is that nothing in Topic 225 may be cited as authoritative support — superseded paragraph numbers are retained only as historical markers for tracing where guidance moved. Substantively, extraordinary item classification (net-of-tax presentation below income from continuing operations) no longer exists, though material items unusual in nature or infrequent in occurrence are still shown as a separate component of income from continuing operations, or disclosed, under ASC 220-20 and not net of tax.","concepts":["superseded subtopic","unusual or infrequently occurring items","relocation of guidance to asc 220","business interruption insurance recoveries","industry income statement presentation"],"categories":["Presentation","Financial statement presentation","Transition and effective dates","Not-for-profit"],"level":"intermediate","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3fa2f7409589ea726fafe1aa6a2f43d5fc977a0b673b85e861b7dae6dd4d0eef","downloaded_from":"2026-09-09T23:07:39.903Z","last_downloaded_at":"2026-09-09T23:11:16.221Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}