# ASC Topic 225: Income Statement Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/225/) Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-09T23:07:39.903Z to 2026-09-09T23:11:16.221Z Record version: sha256:3fa2f7409589ea726fafe1aa6a2f43d5fc977a0b673b85e861b7dae6dd4d0eef Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## Machine-generated topic 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companies (225-946), health care entities (225-954), and not-for-profit entities (225-958) — consists entirely of superseded paragraphs.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 The single most important idea is that nothing in Topic 225 may be cited as authoritative support — superseded paragraph numbers are retained only as historical markers for tracing where guidance moved.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. Source downloaded (UTC): 2026-09-09T23:07:39.903Z to 2026-09-09T23:08:13.742Z Record version: sha256:4147a2f21a49957cd9f12d4721025ae7ea17e27849fc9b76f2d7766ffa108216 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-10: Income Statement — Overall ### Machine-generated study aids ```json { "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. As a result, the subtopic contains no substantive guidance; income statement presentation guidance now resides in ASC 220 (Income Statement—Reporting Comprehensive Income) and other presentation topics.", "key_points": [ "All content of ASC 225-10 — paragraphs 225-10-05-1 through 05-5, 225-10-15-1 through 15-3, and 225-10-45-1 — was superseded by Maintenance Update 2017-19, leaving the subtopic empty of operative guidance.", "Because no recognition, measurement, or presentation rules remain in 225-10, it cannot be cited as authoritative support for an accounting or presentation conclusion.", "Guidance formerly organized under Topic 225 (Income Statement) was relocated, principally into Topic 220, Income Statement—Reporting Comprehensive Income, as part of the FASB's codification maintenance and restructuring.", "Superseded paragraph numbers are retained in the Codification as placeholders so users can trace the history of moved or deleted guidance." ], "categories": [ "Presentation", "Financial statement presentation", "Transition and effective dates" ], "audience_level": "introductory", "student_note": "Do not waste time looking for income statement rules in ASC 225-10 — it is an empty shell after Maintenance Update 2017-19; the common mistake is citing legacy Topic 225 when the live guidance is in ASC 220 and related presentation topics.", "related_topics": [ "220", "205", "230", "270", "235" ], "key_concepts": [ "superseded guidance", "income statement presentation", "codification restructuring", "placeholder paragraphs", "scope", "authoritative literature" ] } ``` Source downloaded (UTC): 2026-09-09T23:07:39.903Z to 2026-09-09T23:07:39.903Z Record version: sha256:32916ccd45e4029b8178fcd0b65a2eadec63d655fb29ac8c2d7a5674edd2fec3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-10-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/225/10/#00-status) SEC content: no ##### [225-10-00-1](https://asc.understandingaccounting.org/asc/225/10/#225-10-00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:07:39.903Z to 2026-09-09T23:07:39.903Z Record version: sha256:ca57191ba33bca175aa4fd5587904cd3ead0b9ded93330cab3339b6d942df79d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
225-10-05-1 through 05-5
SupersededMaintenance Update 2017-19 (PDF)11/15/2017
225-10-05-1AmendedAccounting Standards Update No. 2015-0101/09/2015
225-10-05-4AmendedAccounting Standards Update No. 2015-0101/09/2015
225-10-15-1 through 15-3
SupersededMaintenance Update 2017-19 (PDF)11/15/2017
225-10-45-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
Source downloaded (UTC): 2026-09-09T23:07:42.632Z to 2026-09-09T23:07:42.632Z Record version: sha256:52d54dae53acd642a564dd444b4a8c0ef56f3732ad048fda035e2e8ffa0e4b78 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-10-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/225/10/#05-overview-and-background) SEC content: no ##### [225-10-05-1](https://asc.understandingaccounting.org/asc/225/10/#225-10-05-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:07:42.632Z to 2026-09-09T23:07:42.632Z Record version: sha256:c9de3b6d4795a3ca4c082c23c94c0bac6e1cd10b7346e5d571e4e6c020456f28 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-10-05-2](https://asc.understandingaccounting.org/asc/225/10/#225-10-05-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:07:42.632Z to 2026-09-09T23:07:42.632Z Record version: sha256:e256556f4e47c4dd77c606ed9d565b1c8573df0048a457f12ca85f70d795007e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-10-05-3](https://asc.understandingaccounting.org/asc/225/10/#225-10-05-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:07:42.632Z to 2026-09-09T23:07:42.632Z Record version: sha256:0b9317aa3176602a54b0e9551cdf2df29640d072dd0e2a6c28c6c3ff48dbc4ea Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-10-05-4](https://asc.understandingaccounting.org/asc/225/10/#225-10-05-4) Pending content: no Source downloaded (UTC): 2026-09-09T23:07:42.632Z to 2026-09-09T23:07:42.632Z Record version: sha256:55dd97075c0566a6aac19fb0c395371d360ebcd342ef34dcaadfb616a325fc9f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-10-05-5](https://asc.understandingaccounting.org/asc/225/10/#225-10-05-5) Pending content: no Source downloaded (UTC): 2026-09-09T23:07:42.632Z to 2026-09-09T23:07:42.632Z Record version: sha256:878ff6593a3f7bf09ea885039e33efd39bd38afe890e00b596e9476a2b5356fc Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:07:44.375Z to 2026-09-09T23:07:44.375Z Record version: sha256:07d8ef8c8e9671b7d195b9637ec3c51ce2c8cb5e8e2ac89d80eabb87fe39399c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-10-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/225/10/#15-scope-and-scope-exceptions) SEC content: no ##### [225-10-15-1](https://asc.understandingaccounting.org/asc/225/10/#225-10-15-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:07:44.375Z to 2026-09-09T23:07:44.375Z Record version: sha256:eb2a21a87b7bcfcb85351a24884d9b96b7ba1fd6072819c26e58b3ed6368ad3f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-10-15-2](https://asc.understandingaccounting.org/asc/225/10/#225-10-15-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:07:44.375Z to 2026-09-09T23:07:44.375Z Record version: sha256:f47bda06ac21b9a62811ec4e5ad462a5be68b1b316d0dde78ed664bc2ab7c3c6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-10-15-3](https://asc.understandingaccounting.org/asc/225/10/#225-10-15-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:07:44.375Z to 2026-09-09T23:07:44.375Z Record version: sha256:e5844fc901d5232b1c788ff115abe60e4da6b9f721defb19b4aef4ecdd955452 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:07:46.086Z to 2026-09-09T23:07:46.086Z Record version: sha256:bf80daccfc71ebb0d1c9b1bcb06f8014d57392beb32471eb856fa5712af96202 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-10-20: 20 Glossary [Read section](https://asc.understandingaccounting.org/asc/225/10/#20-glossary) SEC content: no Source downloaded (UTC): 2026-09-09T23:07:49.913Z to 2026-09-09T23:07:49.913Z Record version: sha256:7bb0f686489b0e7b592f2e99964fe3ede7b1ff7ae41a1e8eb3965f5a2661dfcd Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-10-45: 45 Other Presentation Matters [Read section](https://asc.understandingaccounting.org/asc/225/10/#45-other-presentation-matters) SEC content: no ##### [225-10-45-1](https://asc.understandingaccounting.org/asc/225/10/#225-10-45-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:07:49.913Z to 2026-09-09T23:07:49.913Z Record version: sha256:9cc0b793ad99be3c3eafc9f792f6a995f333fe2379ab1661dc3557dffa762490 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:07:52.012Z to 2026-09-09T23:07:52.012Z Record version: sha256:0874046196c6c0148bec79408c8f2e07d555a2780ec759bf3a144ae2a6f7056e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-10-S00: SEC 00 Status [Read section](https://asc.understandingaccounting.org/asc/225/10/#sec-00-status) SEC content: yes ##### [225-10-S00-1](https://asc.understandingaccounting.org/asc/225/10/#225-10-S00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:07:52.012Z to 2026-09-09T23:07:52.012Z Record version: sha256:85233afbbcf02e4e72350a77a20df1271dcfe6acc91276bc5a1cf71d9b9dc4b2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
225-10-S15-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
225-10-S25-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
225-10-S25-2SupersededMaintenance Update 2017-19 (PDF)11/15/2017
225-10-S30-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
225-10-S45-1 through S45-8
SupersededMaintenance Update 2017-19 (PDF)11/15/2017
225-10-S50-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
225-10-S99-1 through S99-8
SupersededMaintenance Update 2017-19 (PDF)11/15/2017
225-10-S99-2AmendedAccounting Standards Update No. 2010-2108/02/2010
225-10-S99-4AmendedAccounting Standards Update No. 2012-0308/27/2012
225-10-S99-4AmendedAccounting Standards Update No. 2009-0308/24/2009
225-10-S99-7AmendedAccounting Standards Update No. 2009-0709/15/2009
225-10-S99-8AmendedAccounting Standards Update No. 2009-0709/15/2009
Source downloaded (UTC): 2026-09-09T23:07:55.959Z to 2026-09-09T23:07:55.959Z Record version: sha256:c1e868dc7dbe2fb521b7fe001d98053725edb62d1a92ef06d85f1659520deabb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-10-S15: SEC 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/225/10/#sec-15-scope-and-scope-exceptions) SEC content: yes #### Entities ##### [225-10-S15-1](https://asc.understandingaccounting.org/asc/225/10/#225-10-S15-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:07:55.959Z to 2026-09-09T23:07:55.959Z Record version: sha256:301a1ec4d6ddf26715ee4705d159e4552df6d26765c3a7864798d827b9cfa098 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:07:58.588Z to 2026-09-09T23:07:58.588Z Record version: sha256:525e5f82a6971d7c41a355f7e5b3d7a33c84373dee343dd86062694ad005a2cf Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-10-S20: SEC 20 Glossary [Read section](https://asc.understandingaccounting.org/asc/225/10/#sec-20-glossary) SEC content: yes Source downloaded (UTC): 2026-09-09T23:08:02.701Z to 2026-09-09T23:08:02.701Z Record version: sha256:3c18c817cde7fb6cba4eca97ed3585bbacfd537b64c8a24a73875ce972c5be53 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-10-S25: SEC 25 Recognition [Read section](https://asc.understandingaccounting.org/asc/225/10/#sec-25-recognition) SEC content: yes ##### [225-10-S25-1](https://asc.understandingaccounting.org/asc/225/10/#225-10-S25-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:02.701Z to 2026-09-09T23:08:02.701Z Record version: sha256:2969709f76d3ee2c4b32a6e79b9f3e4d530f2e87ce19c4ff14a7b27863d8bfa5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-10-S25-2](https://asc.understandingaccounting.org/asc/225/10/#225-10-S25-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:02.701Z to 2026-09-09T23:08:02.701Z Record version: sha256:b0e5588aa1ef6c7ab4fe97737bc7fca66c1173caa332b49a3bc735f6dff8151b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:08:05.713Z to 2026-09-09T23:08:05.713Z Record version: sha256:c04d6a33de65c0e9b87e92e6f39876a5b861a8e337c713c54d87e916217ce7b6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-10-S30: SEC 30 Initial Measurement [Read section](https://asc.understandingaccounting.org/asc/225/10/#sec-30-initial-measurement) SEC content: yes ##### [225-10-S30-1](https://asc.understandingaccounting.org/asc/225/10/#225-10-S30-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:05.713Z to 2026-09-09T23:08:05.713Z Record version: sha256:7b33556b98769bf18c925190f6647c31c2b763e21efa094d5633189521b902e3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:08:07.515Z to 2026-09-09T23:08:07.515Z Record version: sha256:131414bae33506b8662cfc9c7eb2b8d2dcccdeca618ea5bd961ecd0e7e254561 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-10-S45: SEC 45 Other Presentation Matters [Read section](https://asc.understandingaccounting.org/asc/225/10/#sec-45-other-presentation-matters) SEC content: yes ##### [225-10-S45-1](https://asc.understandingaccounting.org/asc/225/10/#225-10-S45-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:07.515Z to 2026-09-09T23:08:07.515Z Record version: sha256:584d238178a048649a9b89668d474c0c4bf36dc1abc1f4142a1f985012b971da Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-10-S45-2](https://asc.understandingaccounting.org/asc/225/10/#225-10-S45-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:07.515Z to 2026-09-09T23:08:07.515Z Record version: sha256:d47c07ad06377a8faf2ebac778acf9c84b97bcb15b8c9ff2076170dfbb0ff2ae Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-10-S45-3](https://asc.understandingaccounting.org/asc/225/10/#225-10-S45-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:07.515Z to 2026-09-09T23:08:07.515Z Record version: sha256:e00f18df802e03d1aaf3c067ac2874ba0da56f58c4e66fd747a25fabcd08cf14 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-10-S45-4](https://asc.understandingaccounting.org/asc/225/10/#225-10-S45-4) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:07.515Z to 2026-09-09T23:08:07.515Z Record version: sha256:a070956d92f0bc360714baa63b8c81c6d160281b854fcda442ba45350b4b3743 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-10-S45-5](https://asc.understandingaccounting.org/asc/225/10/#225-10-S45-5) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:07.515Z to 2026-09-09T23:08:07.515Z Record version: sha256:6d5eb640441c65acd7556a4d6be5d244262702d55c182db3a5cc765c806c36e7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-10-S45-6](https://asc.understandingaccounting.org/asc/225/10/#225-10-S45-6) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:07.515Z to 2026-09-09T23:08:07.515Z Record version: sha256:475f9dad490fbdf34ed69c76f33733def8d93d877125a73da242cf3635b8bb58 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-10-S45-7](https://asc.understandingaccounting.org/asc/225/10/#225-10-S45-7) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:07.515Z to 2026-09-09T23:08:07.515Z Record version: sha256:a009d11d01e7bf7df35b3e2c6f6a1e72f35b664e0f8e1fd5734ca997c6f33d58 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-10-S45-8](https://asc.understandingaccounting.org/asc/225/10/#225-10-S45-8) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:07.515Z to 2026-09-09T23:08:07.515Z Record version: sha256:e105991e8115a9a6b43c945b0b8df63e2da3776adffe868cb72cabcdbeab5ebe Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:08:11.493Z to 2026-09-09T23:08:11.493Z Record version: sha256:28bf2be4140935df583809d75c1666a65bb488f2d85fcf676132d0b8c8df5064 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-10-S50: SEC 50 Disclosure [Read section](https://asc.understandingaccounting.org/asc/225/10/#sec-50-disclosure) SEC content: yes ##### [225-10-S50-1](https://asc.understandingaccounting.org/asc/225/10/#225-10-S50-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:11.493Z to 2026-09-09T23:08:11.493Z Record version: sha256:5d383fb4f4c68f3ee2425cba494c033cc65300679e4e78d14eac0a3575ac54a4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:08:13.742Z to 2026-09-09T23:08:13.742Z Record version: sha256:81919d14dae4839e243e6b507e760a977e0a6d447729733f97fe966a2788d397 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-10-S99: SEC 99 SEC Materials [Read section](https://asc.understandingaccounting.org/asc/225/10/#sec-99-sec-materials) SEC content: yes ##### [225-10-S99-1](https://asc.understandingaccounting.org/asc/225/10/#225-10-S99-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:13.742Z to 2026-09-09T23:08:13.742Z Record version: sha256:ad3c3d57052b255a987abe55cb7455f1619c763662bc91ae365c3c61be1b1631 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-10-S99-2](https://asc.understandingaccounting.org/asc/225/10/#225-10-S99-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:13.742Z to 2026-09-09T23:08:13.742Z Record version: sha256:371583004e6ce29d74d4a0ef91b17d63a02adfeb3112cb2a335fcd244b5d460e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-10-S99-3](https://asc.understandingaccounting.org/asc/225/10/#225-10-S99-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:13.742Z to 2026-09-09T23:08:13.742Z Record version: sha256:54d8aaf1140a2f20dd8f3382534c10ab13ce80e9428527f50cc6eb617ffca0e3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-10-S99-4](https://asc.understandingaccounting.org/asc/225/10/#225-10-S99-4) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:13.742Z to 2026-09-09T23:08:13.742Z Record version: sha256:a7e79c78da1b48686ee986e34e49ff5ac01256470de3c7074f9629e0446ab6e6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-10-S99-5](https://asc.understandingaccounting.org/asc/225/10/#225-10-S99-5) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:13.742Z to 2026-09-09T23:08:13.742Z Record version: sha256:f4498eed9945ec587da61c9971e75d57b81ed8bc73835c6e35a4f5d79ef35cc6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-10-S99-6](https://asc.understandingaccounting.org/asc/225/10/#225-10-S99-6) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:13.742Z to 2026-09-09T23:08:13.742Z Record version: sha256:b780fc81b47380a6ed458bc25aacdb51fdd9f5d2fb86bbe3af59877402a6d7a0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-10-S99-7](https://asc.understandingaccounting.org/asc/225/10/#225-10-S99-7) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:13.742Z to 2026-09-09T23:08:13.742Z Record version: sha256:eb9bec925c37653b977ac3358d6b0966248596233454c6da9c4764320f62d4c1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-10-S99-8](https://asc.understandingaccounting.org/asc/225/10/#225-10-S99-8) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:13.742Z to 2026-09-09T23:08:13.742Z Record version: sha256:0f260998fbf9b30df458188b2a43f5454aec6d60016906a5602ee233ec1771e5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:08:16.351Z to 2026-09-09T23:08:39.420Z Record version: sha256:a3b8ba82139167f5e947001b683449a127cd6d52d030f1d923fe962b366e02ec Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-20: Income Statement — Unusual or Infrequently Occurring Items ### Machine-generated study aids ```json { "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).", "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. It cannot; at most it is a separately captioned, pretax line within continuing operations under ASC 220-20.", "related_topics": [ "220-20", "220-10", "205-20", "225-10", "740-10" ], "key_concepts": [ "extraordinary items", "unusual in nature", "infrequency of occurrence", "income from continuing operations", "income statement presentation", "superseded guidance", "simplification initiative", "net-of-tax presentation" ] } ``` Source downloaded (UTC): 2026-09-09T23:08:16.351Z to 2026-09-09T23:08:16.351Z Record version: sha256:2ad2e09db6c109d6e61f3c0ac8d4ec5e9c33870d072e854dd885fd5b79fe0260 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-20-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/225/20/#00-status) SEC content: no ##### [225-20-00-1](https://asc.understandingaccounting.org/asc/225/20/#225-20-00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:16.351Z to 2026-09-09T23:08:16.351Z Record version: sha256:db9c07556016249896f912c496a984469596c33ebec5d415b4198fcc903fa8a5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic. - **Note:** Subtopic title changed by [Accounting Standards Update No. 2015-01](https://asc.understandingaccounting.org/updates/asu-2015-01/) on 07/05/2017 from _Extraordinary and Unusual Items_ to _Unusual or Infrequently Occurring Items_.
ParagraphActiveAccounting Standards UpdateDate
Extraordinary ItemsSupersededAccounting Standards Update No. 2015-0101/09/2015
Infrequency of OccurrenceSupersededMaintenance Update 2017-19 (PDF)11/15/2017
Infrequency of OccurrenceAmendedAccounting Standards Update No. 2015-0101/09/2015
Unusual NatureSupersededMaintenance Update 2017-19 (PDF)11/15/2017
Unusual NatureAmendedAccounting Standards Update No. 2015-0101/09/2015
225-20-05-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
225-20-05-1AmendedAccounting Standards Update No. 2015-0101/09/2015
225-20-15-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
225-20-15-2SupersededAccounting Standards Update No. 2015-0101/09/2015
225-20-45-1 through 45-15
SupersededAccounting Standards Update No. 2015-0101/09/2015
225-20-45-16SupersededMaintenance Update 2017-19 (PDF)11/15/2017
225-20-45-16AmendedAccounting Standards Update No. 2015-0101/09/2015
225-20-50-1SupersededAccounting Standards Update No. 2015-0101/09/2015
225-20-50-2SupersededAccounting Standards Update No. 2015-0101/09/2015
225-20-50-3SupersededMaintenance Update 2017-19 (PDF)11/15/2017
225-20-50-3AmendedAccounting Standards Update No. 2015-0101/09/2015
225-20-50-4SupersededAccounting Standards Update No. 2015-0101/09/2015
225-20-55-1 through 55-3
SupersededMaintenance Update 2017-19 (PDF)11/15/2017
225-20-55-2AmendedAccounting Standards Update No. 2015-0101/09/2015
225-20-55-3AmendedAccounting Standards Update No. 2015-0101/09/2015
225-20-55-4SupersededAccounting Standards Update No. 2015-0101/09/2015
225-20-60-1SupersededAccounting Standards Update No. 2015-0101/09/2015
225-20-60-2SupersededAccounting Standards Update No. 2015-0101/09/2015
225-20-60-3SupersededMaintenance Update 2017-19 (PDF)11/15/2017
225-20-60-3AmendedAccounting Standards Update No. 2015-0101/09/2015
225-20-65-1AddedAccounting Standards Update No. 2015-0101/09/2015
Source downloaded (UTC): 2026-09-09T23:08:18.258Z to 2026-09-09T23:08:18.258Z Record version: sha256:728f4d6e0e878d8281ffb37711afc8a2ab683de8e4510e0a5f89a4cfac539852 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-20-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/225/20/#05-overview-and-background) SEC content: no ##### [225-20-05-1](https://asc.understandingaccounting.org/asc/225/20/#225-20-05-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:18.258Z to 2026-09-09T23:08:18.258Z Record version: sha256:d8aecd91db7de025ce510feef9194dea823da5ba082141c1997ca6e6f71a3a07 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:08:21.710Z to 2026-09-09T23:08:21.710Z Record version: sha256:21002747796efc1c47749f3e43ea06e6a8c0e7e0611fc2b22116c28f8c67c399 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-20-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/225/20/#15-scope-and-scope-exceptions) SEC content: no ##### [225-20-15-1](https://asc.understandingaccounting.org/asc/225/20/#225-20-15-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:21.710Z to 2026-09-09T23:08:21.710Z Record version: sha256:636ca62ec940b9ea16afa36753aafa2c98b0dfc3b11fee6bfa5595778f8a6515 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-20-15-2](https://asc.understandingaccounting.org/asc/225/20/#225-20-15-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:21.710Z to 2026-09-09T23:08:21.710Z Record version: sha256:d6df1acad095cd646c4aac249ac5b0647a187b428d22df731e6cf5c76b7aa0cc Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2015-01](https://asc.understandingaccounting.org/updates/asu-2015-01/). Source downloaded (UTC): 2026-09-09T23:08:24.607Z to 2026-09-09T23:08:24.607Z Record version: sha256:bf80daccfc71ebb0d1c9b1bcb06f8014d57392beb32471eb856fa5712af96202 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-20-20: 20 Glossary [Read section](https://asc.understandingaccounting.org/asc/225/20/#20-glossary) SEC content: no Source downloaded (UTC): 2026-09-09T23:08:26.478Z to 2026-09-09T23:08:26.478Z Record version: sha256:73c91b5e734585422ad21c03b6e35a7fd4bd00ead37498b482f2bd3f3ee91f3c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-20-45: 45 Other Presentation Matters [Read section](https://asc.understandingaccounting.org/asc/225/20/#45-other-presentation-matters) SEC content: no ##### [225-20-45-1](https://asc.understandingaccounting.org/asc/225/20/#225-20-45-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:26.478Z to 2026-09-09T23:08:26.478Z Record version: sha256:1528a7319f679c6727830e5f27a3dd8de16dc4277e4ed48e3ce9bc39b9509613 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2015-01](https://asc.understandingaccounting.org/updates/asu-2015-01/). ##### [225-20-45-2](https://asc.understandingaccounting.org/asc/225/20/#225-20-45-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:26.478Z to 2026-09-09T23:08:26.478Z Record version: sha256:2c563a8d34a564f08eb096b9fbf665599083dd5c6b4525f1cfb2ff631f89df2f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2015-01](https://asc.understandingaccounting.org/updates/asu-2015-01/). ##### [225-20-45-3](https://asc.understandingaccounting.org/asc/225/20/#225-20-45-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:26.478Z to 2026-09-09T23:08:26.478Z Record version: sha256:8ef9acfc8038f3912f41ef2a17084f081f066a583c36523b0528a48a03054ca9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2015-01](https://asc.understandingaccounting.org/updates/asu-2015-01/). ##### [225-20-45-4](https://asc.understandingaccounting.org/asc/225/20/#225-20-45-4) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:26.478Z to 2026-09-09T23:08:26.478Z Record version: sha256:77284114a898659da54a073f79f05976b968d20bda573eb13661ca3598ffdfdf Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2015-01](https://asc.understandingaccounting.org/updates/asu-2015-01/). ##### [225-20-45-5](https://asc.understandingaccounting.org/asc/225/20/#225-20-45-5) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:26.478Z to 2026-09-09T23:08:26.478Z Record version: sha256:a60c91f6bf92121212eb284d9798f9650703f367d61dc872742cb85bf471b582 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2015-01](https://asc.understandingaccounting.org/updates/asu-2015-01/). ##### [225-20-45-6](https://asc.understandingaccounting.org/asc/225/20/#225-20-45-6) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:26.478Z to 2026-09-09T23:08:26.478Z Record version: sha256:3c5c5710c252cb3337d503db35b87f2d6aa3cea92e23af4dd53bec4be42ee888 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2015-01](https://asc.understandingaccounting.org/updates/asu-2015-01/). ##### [225-20-45-7](https://asc.understandingaccounting.org/asc/225/20/#225-20-45-7) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:26.478Z to 2026-09-09T23:08:26.478Z Record version: sha256:62e9875eff25c69178591d99e12ae8dbd6e4d3235c309f3cbc1de6af4fd9c051 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2015-01](https://asc.understandingaccounting.org/updates/asu-2015-01/). ##### [225-20-45-8](https://asc.understandingaccounting.org/asc/225/20/#225-20-45-8) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:26.478Z to 2026-09-09T23:08:26.478Z Record version: sha256:eb70d8dcd6f6d56bc967ae05594ca14dba47010347a9012070afadd3afe05867 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2015-01](https://asc.understandingaccounting.org/updates/asu-2015-01/). ##### [225-20-45-9](https://asc.understandingaccounting.org/asc/225/20/#225-20-45-9) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:26.478Z to 2026-09-09T23:08:26.478Z Record version: sha256:40a7bf18a99e41585642a5f221b408f450377954b30cb3a6049450078bdd7eca Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2015-01](https://asc.understandingaccounting.org/updates/asu-2015-01/). ##### [225-20-45-10](https://asc.understandingaccounting.org/asc/225/20/#225-20-45-10) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:26.478Z to 2026-09-09T23:08:26.478Z Record version: sha256:79023d6b0aeae183f4a763dbbfdf06e2710fde744ef1d88f2b4c628ca7df3282 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2015-01](https://asc.understandingaccounting.org/updates/asu-2015-01/). ##### [225-20-45-11](https://asc.understandingaccounting.org/asc/225/20/#225-20-45-11) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:26.478Z to 2026-09-09T23:08:26.478Z Record version: sha256:a3f0b0bb67c75868203c8484143741185dc50c0b67bf515db969e41160a88f83 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2015-01](https://asc.understandingaccounting.org/updates/asu-2015-01/). ##### [225-20-45-12](https://asc.understandingaccounting.org/asc/225/20/#225-20-45-12) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:26.478Z to 2026-09-09T23:08:26.478Z Record version: sha256:c97be67dbf19569a8399c940b81886d50bf096ed9a60dc75314cce35e326a8d5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2015-01](https://asc.understandingaccounting.org/updates/asu-2015-01/). ##### [225-20-45-13](https://asc.understandingaccounting.org/asc/225/20/#225-20-45-13) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:26.478Z to 2026-09-09T23:08:26.478Z Record version: sha256:b80f227ad85e03cea2bad1585397f0d9f6d464b72045ff13953e7ce3d331ce4e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2015-01](https://asc.understandingaccounting.org/updates/asu-2015-01/). ##### [225-20-45-14](https://asc.understandingaccounting.org/asc/225/20/#225-20-45-14) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:26.478Z to 2026-09-09T23:08:26.478Z Record version: sha256:1c1fbf6c2dc86bbf887a455595c6a2fbf44c94e8d63d0357e94d703b39f960ac Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2015-01](https://asc.understandingaccounting.org/updates/asu-2015-01/). ##### [225-20-45-15](https://asc.understandingaccounting.org/asc/225/20/#225-20-45-15) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:26.478Z to 2026-09-09T23:08:26.478Z Record version: sha256:66f580c23f42ad9e4dbef45b249ede9535c2126d924c759c570118c5ddfd70af Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2015-01](https://asc.understandingaccounting.org/updates/asu-2015-01/). ##### [225-20-45-16](https://asc.understandingaccounting.org/asc/225/20/#225-20-45-16) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:26.478Z to 2026-09-09T23:08:26.478Z Record version: sha256:583822f00bec9946fdc84fd0faaf532fc79c0432ba51549dd8b10c6bf9801002 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:08:30.290Z to 2026-09-09T23:08:30.290Z Record version: sha256:f3cd8e971dda315d1bbd409384385a9c9e44259d7ee0c8ac1b1451ffa7f0a275 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-20-50: 50 Disclosure [Read section](https://asc.understandingaccounting.org/asc/225/20/#50-disclosure) SEC content: no ##### [225-20-50-1](https://asc.understandingaccounting.org/asc/225/20/#225-20-50-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:30.290Z to 2026-09-09T23:08:30.290Z Record version: sha256:5a4056a0954b7dd6c6762aa0403f3e80729918b9883666c00918cce698847ea3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2015-01](https://asc.understandingaccounting.org/updates/asu-2015-01/). ##### [225-20-50-2](https://asc.understandingaccounting.org/asc/225/20/#225-20-50-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:30.290Z to 2026-09-09T23:08:30.290Z Record version: sha256:b52ae27fa5ec1b9a69927478cccbb43f949112678a07bea5cdecd567970d6084 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2015-01](https://asc.understandingaccounting.org/updates/asu-2015-01/). ##### [225-20-50-3](https://asc.understandingaccounting.org/asc/225/20/#225-20-50-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:30.290Z to 2026-09-09T23:08:30.290Z Record version: sha256:fdc7d1fcbf46cf55df9bcf88d331a74e8971102bb046c6a4ba3cef962a3488dc Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-20-50-4](https://asc.understandingaccounting.org/asc/225/20/#225-20-50-4) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:30.290Z to 2026-09-09T23:08:30.290Z Record version: sha256:cd9374868ae6826ebeb60325cff985365925aee7ff4bc94ab1a93b71653467e4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2015-01](https://asc.understandingaccounting.org/updates/asu-2015-01/). Source downloaded (UTC): 2026-09-09T23:08:33.772Z to 2026-09-09T23:08:33.772Z Record version: sha256:a34c9122a2a92c7d4b8babdf9fadc0dc594a3caf0ae90e40d6368e42b8bdf882 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-20-55: 55 Implementation Guidance and Illustrations [Read section](https://asc.understandingaccounting.org/asc/225/20/#55-implementation-guidance-and-illustrations) SEC content: no ##### [225-20-55-1](https://asc.understandingaccounting.org/asc/225/20/#225-20-55-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:33.772Z to 2026-09-09T23:08:33.772Z Record version: sha256:838f05b4aa10ac6aa7cd2fe0fdb0e9c6ee078ff537c7d8b00281462493841fce Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-20-55-2](https://asc.understandingaccounting.org/asc/225/20/#225-20-55-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:33.772Z to 2026-09-09T23:08:33.772Z Record version: sha256:9eeaa598f6f8244524c367435e22e296e104f614c05cf790a11bb002c415534a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-20-55-3](https://asc.understandingaccounting.org/asc/225/20/#225-20-55-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:33.772Z to 2026-09-09T23:08:33.772Z Record version: sha256:5271bdd3eaeb2b962d7442ee084f9a0fc47946034965f2e153a1368294529a9d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-20-55-4](https://asc.understandingaccounting.org/asc/225/20/#225-20-55-4) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:33.772Z to 2026-09-09T23:08:33.772Z Record version: sha256:7ac9cbc3777aa6f11dc4cc13ce5571bf9eb38a63e9122cba6b64c2f77bc6f3da Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2015-01](https://asc.understandingaccounting.org/updates/asu-2015-01/). Source downloaded (UTC): 2026-09-09T23:08:35.466Z to 2026-09-09T23:08:35.466Z Record version: sha256:4902a7725ca6437c84f90206f293fc032dcb139b180923e4ae4fe7894420f3c2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-20-60: 60 Relationships [Read section](https://asc.understandingaccounting.org/asc/225/20/#60-relationships) SEC content: no ##### [225-20-60-1](https://asc.understandingaccounting.org/asc/225/20/#225-20-60-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:35.466Z to 2026-09-09T23:08:35.466Z Record version: sha256:604d4863dc2e705bcd82eb9c8f910a089d1905134c506ec4437b56bf28b5dbd8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2015-01](https://asc.understandingaccounting.org/updates/asu-2015-01/). ##### [225-20-60-2](https://asc.understandingaccounting.org/asc/225/20/#225-20-60-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:35.466Z to 2026-09-09T23:08:35.466Z Record version: sha256:187e2d3c0e8b282cf887d51eb2902685bd171ded403d3c3ae013e77526301948 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2015-01](https://asc.understandingaccounting.org/updates/asu-2015-01/). ##### [225-20-60-3](https://asc.understandingaccounting.org/asc/225/20/#225-20-60-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:35.466Z to 2026-09-09T23:08:35.466Z Record version: sha256:90e67d61f9ab72677d35debe2bd25537ac7ff0daf1a9288f84bd5f9dfd173e1b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:08:39.420Z to 2026-09-09T23:08:39.420Z Record version: sha256:a4ccb7702400dcab155007a74c3e10db70d993f1d853199b2d122f385a1690d0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-20-65: 65 Transition and Open Effective Date Information [Read section](https://asc.understandingaccounting.org/asc/225/20/#65-transition-and-open-effective-date-information) SEC content: no ##### [225-20-65-1](https://asc.understandingaccounting.org/asc/225/20/#225-20-65-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:39.420Z to 2026-09-09T23:08:39.420Z Record version: sha256:62307a87022fce9f94a5a2b1612d4390f2f2b8164224156bfa01cba5bdce69ee Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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 Statement Presentation by Eliminating the Concept of Extraordinary Items_. Source downloaded (UTC): 2026-09-09T23:08:42.893Z to 2026-09-09T23:08:58.783Z Record version: sha256:53f937d23547f8dee098b06a38d636c2a75a44643fb20ce41d1875e6a5562f17 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-30: Income Statement — Business Interruption Insurance ### Machine-generated study aids ```json { "summary": "ASC 225-30 formerly addressed how to present and disclose business interruption insurance recoveries in the income statement. All of its content (Sections 05, 15, 45, and 50) was superseded by Maintenance Update 2017-19, so the subtopic is now an empty shell with no operative guidance. Entities receiving business interruption insurance proceeds must look to other guidance, such as the successor guidance in ASC 220-30 and general gain contingency rules.", "key_points": [ "Every paragraph of ASC 225-30 (225-30-05-1, 225-30-05-2, 225-30-15-1, 225-30-45-1, and 225-30-50-1) was superseded by Maintenance Update 2017-19.", "Because no substantive text remains, ASC 225-30 imposes no recognition, presentation, or disclosure requirements on its own.", "The former guidance permitted an entity freedom in classifying business interruption insurance recoveries in the income statement, provided the classification was not contrary to other GAAP; that content now resides outside this subtopic.", "Researchers should treat the Topic 225 series as legacy and consult the recodified Income Statement—Reporting Comprehensive Income topics (ASC 220, including 220-30) for current business interruption insurance guidance." ], "categories": [ "Presentation", "Financial statement presentation", "Disclosure", "Transition and effective dates" ], "audience_level": "introductory", "student_note": "The practical lesson here is codification navigation: an entire subtopic can be emptied by a Maintenance Update, so a citation to ASC 225-30 today is a citation to nothing. Students often mistakenly cite the old business interruption insurance rules without checking that the content moved to the ASC 220 income statement topics.", "related_topics": [ "220-30", "220", "225", "450-30", "610-30" ], "key_concepts": [ "business interruption insurance", "insurance recoveries", "superseded guidance", "income statement classification", "gain contingency" ] } ``` Source downloaded (UTC): 2026-09-09T23:08:42.893Z to 2026-09-09T23:08:42.893Z Record version: sha256:7caff0643eca2526c518d1e8b99eeb37e1ae5392849913429df015c9c3898bbd Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-30-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/225/30/#00-status) SEC content: no ##### [225-30-00-1](https://asc.understandingaccounting.org/asc/225/30/#225-30-00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:42.893Z to 2026-09-09T23:08:42.893Z Record version: sha256:e6c7795db14cd39e6b3a197ee2e7f78d03318fe7b97e9d502a59ffb62a1314d9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Business Interruption InsuranceSupersededMaintenance Update 2017-19 (PDF)11/15/2017
Gross MarginSupersededMaintenance Update 2017-19 (PDF)11/15/2017
225-30-05-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
225-30-05-2SupersededMaintenance Update 2017-19 (PDF)11/15/2017
225-30-15-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
225-30-45-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
225-30-45-1AmendedAccounting Standards Update No. 2015-0101/09/2015
225-30-50-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
225-30-50-1AmendedAccounting Standards Update No. 2015-0101/09/2015
Source downloaded (UTC): 2026-09-09T23:08:45.058Z to 2026-09-09T23:08:45.058Z Record version: sha256:d91417fcdb451b2159d716b68e8089193fdf5532d04d5b92b6528e3b250c1143 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-30-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/225/30/#05-overview-and-background) SEC content: no ##### [225-30-05-1](https://asc.understandingaccounting.org/asc/225/30/#225-30-05-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:45.058Z to 2026-09-09T23:08:45.058Z Record version: sha256:e0523a24d0f30d6146e92e7ab76df156325cb9239da04729beb124d3ee051d08 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-30-05-2](https://asc.understandingaccounting.org/asc/225/30/#225-30-05-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:45.058Z to 2026-09-09T23:08:45.058Z Record version: sha256:40938c31866eaa18bd5dbcffd2244f95c1b7bb5736c6b71df6fdbeb53a89747f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:08:48.839Z to 2026-09-09T23:08:48.839Z Record version: sha256:f6594ad2e0407f22c9ba2be1f07eff7532f26e3e9461c56c9da52779d79417ed Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-30-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/225/30/#15-scope-and-scope-exceptions) SEC content: no ##### [225-30-15-1](https://asc.understandingaccounting.org/asc/225/30/#225-30-15-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:48.839Z to 2026-09-09T23:08:48.839Z Record version: sha256:b1e3889be037191f6fe4f5e0ee9e51d6b628df4dbcc97c92521de16548bec10f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:08:51.651Z to 2026-09-09T23:08:51.651Z Record version: sha256:bf80daccfc71ebb0d1c9b1bcb06f8014d57392beb32471eb856fa5712af96202 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-30-20: 20 Glossary [Read section](https://asc.understandingaccounting.org/asc/225/30/#20-glossary) SEC content: no Source downloaded (UTC): 2026-09-09T23:08:55.552Z to 2026-09-09T23:08:55.552Z Record version: sha256:1ace170d0ad30e01106a3eb2e0c95b53fbc2e202aa61aacfa525ae60277be3ff Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-30-45: 45 Other Presentation Matters [Read section](https://asc.understandingaccounting.org/asc/225/30/#45-other-presentation-matters) SEC content: no ##### [225-30-45-1](https://asc.understandingaccounting.org/asc/225/30/#225-30-45-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:55.552Z to 2026-09-09T23:08:55.552Z Record version: sha256:604f95f9591e65e28211fe5251e088332d02ff73bcea8ed25ca5521a3d33d809 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:08:58.783Z to 2026-09-09T23:08:58.783Z Record version: sha256:de089a73058c38ffaf7aeb0e8c5e63eb13fde4c4829e9c475a983c54036fe721 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-30-50: 50 Disclosure [Read section](https://asc.understandingaccounting.org/asc/225/30/#50-disclosure) SEC content: no ##### [225-30-50-1](https://asc.understandingaccounting.org/asc/225/30/#225-30-50-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:08:58.783Z to 2026-09-09T23:08:58.783Z Record version: sha256:74e687f2e5756d5f02c61ee6a15dd84f89a655e0ce61e5aa6d43277992051d65 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:09:01.316Z to 2026-09-09T23:09:08.768Z Record version: sha256:a3efb8415a0bc58a904a7ab051f29156db747a2744be9836c0db3b9e12b1697b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-912: Income Statement — Contractors—Federal Government ### Machine-generated study aids ```json { "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.", "key_points": [ "All content of this subtopic is superseded: 225-912-05-1, 225-912-15-1, and 225-912-45-1 through 225-912-45-4 were each removed by Maintenance Update 2017-19.", "Because no paragraphs remain in force, ASC 225-912 imposes no recognition, measurement, presentation, or disclosure requirements.", "The supersession is part of the broader replacement of legacy industry revenue and contract guidance following ASU 2014-09 (ASC 606) and related maintenance updates.", "Federal government contractors should look to ASC 606 (and industry subtopic 912 guidance retained elsewhere) for revenue and income statement presentation of contract results.", "Superseded paragraphs are retained in the Codification only as historical markers and must not be cited as authoritative support." ], "categories": [ "Presentation", "Industry-specific", "Transition and effective dates", "Financial statement presentation" ], "audience_level": "intermediate", "student_note": "Practically, this subtopic is a dead end — a common mistake is citing a superseded paragraph found through a keyword search; always check the \"superseded by\" tag before relying on Codification text. For federal contractor revenue and presentation, go to ASC 606 and the remaining 912 subtopics.", "related_topics": [ "606", "912", "912-605", "340-40", "220" ], "key_concepts": [ "superseded guidance", "federal government contractors", "income statement presentation", "industry-specific guidance", "codification housekeeping" ] } ``` Source downloaded (UTC): 2026-09-09T23:09:01.316Z to 2026-09-09T23:09:01.316Z Record version: sha256:c2571e7946d5a129a4449ae956432705a6a75334f21c2990737f7cfd0ff8cb92 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-912-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/225/912/#00-status) SEC content: no ##### [225-912-00-1](https://asc.understandingaccounting.org/asc/225/912/#225-912-00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:09:01.316Z to 2026-09-09T23:09:01.316Z Record version: sha256:b9d8cf64b891da584e4a9890f8bea074a7c2021fd295769555ec60d96e1827a9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
912-225-05-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
912-225-05-1AmendedAccounting Standards Update No. 2014-0905/28/2014
912-225-45-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
912-225-45-1SupersededAccounting Standards Update No. 2014-0905/28/2014
912-225-45-2SupersededMaintenance Update 2017-19 (PDF)11/15/2017
912-225-45-2SupersededAccounting Standards Update No. 2014-0905/28/2014
912-225-45-3SupersededMaintenance Update 2017-19 (PDF)11/15/2017
912-225-45-4SupersededMaintenance Update 2017-19 (PDF)11/15/2017
912-225-45-4SupersededAccounting Standards Update No. 2014-0905/28/2014
Source downloaded (UTC): 2026-09-09T23:09:03.009Z to 2026-09-09T23:09:03.009Z Record version: sha256:32eadb32e0002c5b7ab45feb0cc986a239ccc2ed392a26ef51482c4899514846 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-912-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/225/912/#05-overview-and-background) SEC content: no ##### [225-912-05-1](https://asc.understandingaccounting.org/asc/225/912/#225-912-05-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:09:03.009Z to 2026-09-09T23:09:03.009Z Record version: sha256:84957a8e1d31f0ef8061e22461af2426a445f1a3b8d2d55baff92843141759ff Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:09:06.477Z to 2026-09-09T23:09:06.477Z Record version: sha256:d22fc9136f5ccfbe68e4da550b5ad5b8d827159c3b6a01621ba6270a02a91385 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-912-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/225/912/#15-scope-and-scope-exceptions) SEC content: no ##### [225-912-15-1](https://asc.understandingaccounting.org/asc/225/912/#225-912-15-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:09:06.477Z to 2026-09-09T23:09:06.477Z Record version: sha256:289670bac4219697f3c60bbc27cea535acccc337c5c61c4908c99e64c7e4ac99 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:09:08.768Z to 2026-09-09T23:09:08.768Z Record version: sha256:22261b5a2225dd88161cf786c2f1930a20e7edf6a4839d2bbf9d2c728d5a1003 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-912-45: 45 Other Presentation Matters [Read section](https://asc.understandingaccounting.org/asc/225/912/#45-other-presentation-matters) SEC content: no ##### [225-912-45-1](https://asc.understandingaccounting.org/asc/225/912/#225-912-45-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:09:08.768Z to 2026-09-09T23:09:08.768Z Record version: sha256:d7999f51d54e6bbef23f827622c32540feba6155bb10b385e19f91dffccbd85a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-912-45-2](https://asc.understandingaccounting.org/asc/225/912/#225-912-45-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:09:08.768Z to 2026-09-09T23:09:08.768Z Record version: sha256:2076d4c911bf9759a106c38748f3834e57b09fc1d663c1a68d5e478090cd7ac0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-912-45-3](https://asc.understandingaccounting.org/asc/225/912/#225-912-45-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:09:08.768Z to 2026-09-09T23:09:08.768Z Record version: sha256:e1c7192e5197f7a1f09a3625ff5b57b457f2fd8e6832fa06f0a3d19ada587936 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-912-45-4](https://asc.understandingaccounting.org/asc/225/912/#225-912-45-4) Pending content: no Source downloaded (UTC): 2026-09-09T23:09:08.768Z to 2026-09-09T23:09:08.768Z Record version: sha256:9188599fb4aa4c1a2476a63228638f8211f1954c1c17fd3a91d7dd45314f6506 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:09:10.440Z to 2026-09-09T23:09:21.836Z Record version: sha256:492df73ff85fc1bb5f5d2f9a7b95724a11297cb806f720d953a0031ce9042964 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-915: Income Statement — Development Stage Entities ### Machine-generated study aids ```json { "summary": "This subtopic formerly prescribed how a development stage entity presented its income statement — most notably cumulative amounts of revenues and expenses from inception. 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. As a result, there are no remaining presentation requirements in ASC 225-915.", "key_points": [ "All content of this subtopic is superseded: 225-915-05-1 (overview), 225-915-15-1 (scope), and 225-915-45-1 (other presentation matters) were each superseded by Accounting Standards Update No. 2014-10.", "ASU 2014-10 removed the definition and incremental reporting requirements for development stage entities, so inception-to-date cumulative income statement amounts are no longer required.", "Entities formerly within the development stage entity scope now follow the same income statement presentation guidance as all other entities (ASC 225 and, currently, ASC 220).", "Because the paragraphs are superseded, no recognition, measurement, or disclosure rule may be cited from ASC 225-915 in current-GAAP financial statements.", "Researchers encountering pre-2014 financial statements should consult the superseded ASC 915 guidance and ASU 2014-10's transition provisions (retrospective application) rather than this subtopic." ], "categories": [ "Presentation", "Financial statement presentation", "Transition and effective dates" ], "audience_level": "introductory", "student_note": "This is a \"dead\" subtopic — its only exam-relevant point is that ASU 2014-10 eliminated development stage entity reporting, including cumulative-since-inception income statement amounts. The common mistake is citing old ASC 915/225-915 requirements as if they still apply, or assuming going-concern and risk disclosures were also eliminated (they were not).", "related_topics": [ "915", "220", "205", "235", "810" ], "key_concepts": [ "development stage entity", "superseded guidance", "inception-to-date cumulative amounts", "income statement presentation", "elimination of incremental reporting requirements" ] } ``` Source downloaded (UTC): 2026-09-09T23:09:10.440Z to 2026-09-09T23:09:10.440Z Record version: sha256:075d8ef3708bb77e9e8071b409c766f896293fc901e9de87cf0be122da4886b4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-915-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/225/915/#00-status) SEC content: no ##### [225-915-00-1](https://asc.understandingaccounting.org/asc/225/915/#225-915-00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:09:10.440Z to 2026-09-09T23:09:10.440Z Record version: sha256:269528c12f386b057836ce07b20e06ade8a64dc12706c0ee2833725eb0b9a4f9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Development Stage EntitySupersededAccounting Standards Update No. 2014-1006/10/2014
915-225-05-1SupersededAccounting Standards Update No. 2014-1006/10/2014
915-225-15-1SupersededAccounting Standards Update No. 2014-1006/10/2014
915-225-45-1SupersededAccounting Standards Update No. 2014-1006/10/2014
Source downloaded (UTC): 2026-09-09T23:09:13.206Z to 2026-09-09T23:09:13.206Z Record version: sha256:0ce082b74fa8b95e938a91b26292311fa6e8092a8e67ab0edc2d3a8c8b25f082 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-915-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/225/915/#05-overview-and-background) SEC content: no ##### [225-915-05-1](https://asc.understandingaccounting.org/asc/225/915/#225-915-05-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:09:13.206Z to 2026-09-09T23:09:13.206Z Record version: sha256:07cba4016ddd06c09f09226d2e35a3f3673159288d91d2ec95b3c9ad2e3585b8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-10](https://asc.understandingaccounting.org/updates/asu-2014-10/). Source downloaded (UTC): 2026-09-09T23:09:17.025Z to 2026-09-09T23:09:17.025Z Record version: sha256:93b975b339e9cc0352d12b18b53fb173dcf3490cd5dadcf2d19a045da3f1990f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-915-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/225/915/#15-scope-and-scope-exceptions) SEC content: no ##### [225-915-15-1](https://asc.understandingaccounting.org/asc/225/915/#225-915-15-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:09:17.025Z to 2026-09-09T23:09:17.025Z Record version: sha256:e842b7a7d7b2506004221100bf3b52a8be3282e8e8f502590b48db976602e511 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-10](https://asc.understandingaccounting.org/updates/asu-2014-10/). Source downloaded (UTC): 2026-09-09T23:09:19.218Z to 2026-09-09T23:09:19.218Z Record version: sha256:bf80daccfc71ebb0d1c9b1bcb06f8014d57392beb32471eb856fa5712af96202 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-915-20: 20 Glossary [Read section](https://asc.understandingaccounting.org/asc/225/915/#20-glossary) SEC content: no Source downloaded (UTC): 2026-09-09T23:09:21.836Z to 2026-09-09T23:09:21.836Z Record version: sha256:60240fc53e53591560315713f7902a279ac2493f41875cc7a19efe81143ad615 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-915-45: 45 Other Presentation Matters [Read section](https://asc.understandingaccounting.org/asc/225/915/#45-other-presentation-matters) SEC content: no ##### [225-915-45-1](https://asc.understandingaccounting.org/asc/225/915/#225-915-45-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:09:21.836Z to 2026-09-09T23:09:21.836Z Record version: sha256:bb384cdea4058cef34ae6604b9390c2f1ddba57459da4a0f88cce65c740719d1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-10](https://asc.understandingaccounting.org/updates/asu-2014-10/). Source downloaded (UTC): 2026-09-09T23:09:23.688Z to 2026-09-09T23:09:35.806Z Record version: sha256:51618de14480a70c5b67c6a2721ec56df4f97da1b17cbf024d89802642433e09 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-932: Income Statement — Extractive Activities—Oil and Gas ### Machine-generated study aids ```json { "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.", "key_points": [ "Every paragraph of ASC 225-932 — 225-932-05-1 (Overview and Background), 225-932-15-1 (Scope), 225-932-50-1 (Disclosure), and 225-932-55-1 (Implementation Guidance) — was superseded by Maintenance Update 2017-19.", "Because no paragraphs remain in effect, ASC 225-932 imposes no recognition, presentation, or disclosure requirements of its own.", "Income statement presentation guidance formerly indexed under ASC 225 now resides in ASC 220, Income Statement—Reporting Comprehensive Income.", "Substantive oil and gas guidance, including required disclosures about oil and gas producing activities, is found in ASC 932." ], "categories": [ "Presentation", "Industry-specific", "Financial statement presentation", "Disclosure" ], "audience_level": "introductory", "student_note": "This subtopic is a shell: it survives only as a cross-reference marker after Maintenance Update 2017-19 removed all its content. The common mistake is citing 225-932 as live authority for oil and gas income statement presentation — cite ASC 932 (and ASC 220) instead.", "related_topics": [ "932", "220", "225", "932-235" ], "key_concepts": [ "superseded guidance", "income statement presentation", "oil and gas producing activities", "extractive activities", "codification housekeeping" ] } ``` Source downloaded (UTC): 2026-09-09T23:09:23.688Z to 2026-09-09T23:09:23.688Z Record version: sha256:9389e41666b37122d932a0d36632e1f5ea021ec2dc1dc338441074796f40f4df Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-932-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/225/932/#00-status) SEC content: no ### Status ##### [225-932-00-1](https://asc.understandingaccounting.org/asc/225/932/#225-932-00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:09:23.688Z to 2026-09-09T23:09:23.688Z Record version: sha256:0c5ca3b80cad041e5886313b9db95d8762d6b313cbb18713265ff74bda2ba595 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
932-225-05-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
932-225-15-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
932-225-50-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
932-225-55-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
Source downloaded (UTC): 2026-09-09T23:09:27.231Z to 2026-09-09T23:09:27.231Z Record version: sha256:cf634ccefdbbd675ad1b2b443b6ebe170c8a409e66106006e5c649b0f70d6d1c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-932-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/225/932/#05-overview-and-background) SEC content: no ##### [225-932-05-1](https://asc.understandingaccounting.org/asc/225/932/#225-932-05-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:09:27.231Z to 2026-09-09T23:09:27.231Z Record version: sha256:7fc2ad06ae58dc77bb781bb51a67f7280fe4bfd001b4a7abb74ac8db6b163296 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:09:30.394Z to 2026-09-09T23:09:30.394Z Record version: sha256:501d4a0bb893eecc33844fef47f112359e64dd839de3c39d45864829d9556f00 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-932-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/225/932/#15-scope-and-scope-exceptions) SEC content: no ##### [225-932-15-1](https://asc.understandingaccounting.org/asc/225/932/#225-932-15-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:09:30.394Z to 2026-09-09T23:09:30.394Z Record version: sha256:5988def16bd45a7915b28aec48e0f4ed56a4f24bb93472832ef5d593fb42aa82 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:09:33.377Z to 2026-09-09T23:09:33.377Z Record version: sha256:6aa7c053bbce81ec8d8882997802cd4b548de670050a1659f774020854389cc9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-932-50: 50 Disclosure [Read section](https://asc.understandingaccounting.org/asc/225/932/#50-disclosure) SEC content: no ##### [225-932-50-1](https://asc.understandingaccounting.org/asc/225/932/#225-932-50-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:09:33.377Z to 2026-09-09T23:09:33.377Z Record version: sha256:6cdbf9c09790cf2e25f0fcd0bebf8c2af5937f3f71ca647300440bfe0ba093df Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:09:35.806Z to 2026-09-09T23:09:35.806Z Record version: sha256:acf7e51428f3e855cbd546042d26d77438ea2bee92e11652121b48f5cad1b5f5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-932-55: 55 Implementation Guidance and Illustrations [Read section](https://asc.understandingaccounting.org/asc/225/932/#55-implementation-guidance-and-illustrations) SEC content: no ##### [225-932-55-1](https://asc.understandingaccounting.org/asc/225/932/#225-932-55-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:09:35.806Z to 2026-09-09T23:09:35.806Z Record version: sha256:aff569652b4900002e98c8fc81156abd67b46fda6e2884673dffa2a4566c3d6c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:09:39.863Z to 2026-09-09T23:09:49.499Z Record version: sha256:2ca296204ee0d69294fddd0bafc0a96f50dcb7425c4655e091f374876d997ae8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-942: Income Statement — Financial Services—Depository and Lending Source downloaded (UTC): 2026-09-09T23:09:39.863Z to 2026-09-09T23:09:39.863Z Record version: sha256:99de58cd32a2e8b56d23d4f2d4fb8bc5dfc07c91c8180e1d753dbf7ff33d9513 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-942-S00: SEC 00 Status [Read section](https://asc.understandingaccounting.org/asc/225/942/#sec-00-status) SEC content: yes ##### [225-942-S00-1](https://asc.understandingaccounting.org/asc/225/942/#225-942-S00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:09:39.863Z to 2026-09-09T23:09:39.863Z Record version: sha256:42f25e0cacdcd86ea35bea010c39be152395f51340ae97352c01f75acb688fda Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
942-225-S25-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
942-225-S45-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
942-225-S45-2SupersededMaintenance Update 2017-19 (PDF)11/15/2017
942-225-S50-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
942-225-S50-2SupersededMaintenance Update 2017-19 (PDF)11/15/2017
942-225-S99-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
942-225-S99-1AmendedAccounting Standards Update No. 2010-2108/02/2010
942-225-S99-2SupersededMaintenance Update 2017-19 (PDF)11/15/2017
Source downloaded (UTC): 2026-09-09T23:09:41.661Z to 2026-09-09T23:09:41.661Z Record version: sha256:a40e56c4b27d8532567348268c222aea86160054b6b66fbf6e2aedd9f2c5aa4a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-942-S25: SEC 25 Recognition [Read section](https://asc.understandingaccounting.org/asc/225/942/#sec-25-recognition) SEC content: yes ##### [225-942-S25-1](https://asc.understandingaccounting.org/asc/225/942/#225-942-S25-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:09:41.661Z to 2026-09-09T23:09:41.661Z Record version: sha256:abf2e42bb1404024bd6ef226eb2df096a6de433050a55c726977381fbc10793d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:09:43.563Z to 2026-09-09T23:09:43.563Z Record version: sha256:3efa683a6dc9d1da98596166675d9fab2cc4d2cb3a461c17283f4098d31f4d4d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-942-S45: SEC 45 Other Presentation Matters [Read section](https://asc.understandingaccounting.org/asc/225/942/#sec-45-other-presentation-matters) SEC content: yes ##### [225-942-S45-1](https://asc.understandingaccounting.org/asc/225/942/#225-942-S45-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:09:43.563Z to 2026-09-09T23:09:43.563Z Record version: sha256:a83587cc4c0c6eae24d152caa5665c72fdc7edd78edc300b1f19abc6dcf3aaee Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-942-S45-2](https://asc.understandingaccounting.org/asc/225/942/#225-942-S45-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:09:43.563Z to 2026-09-09T23:09:43.563Z Record version: sha256:8a9a7c496e4b9723ee6c7b4b8e066672615ec1599cbb0f030237c7e57e5edfde Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:09:46.153Z to 2026-09-09T23:09:46.153Z Record version: sha256:865f77cf81fa3478b23c6f1531d5d7b49867ca58b185d95565cb9d5fbf864716 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-942-S50: SEC 50 Disclosure [Read section](https://asc.understandingaccounting.org/asc/225/942/#sec-50-disclosure) SEC content: yes ##### [225-942-S50-1](https://asc.understandingaccounting.org/asc/225/942/#225-942-S50-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:09:46.153Z to 2026-09-09T23:09:46.153Z Record version: sha256:a00a78d75ba9e39e24ba0fe40ad76fefd80d47b615c465c51a1ab8546d6f5771 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-942-S50-2](https://asc.understandingaccounting.org/asc/225/942/#225-942-S50-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:09:46.153Z to 2026-09-09T23:09:46.153Z Record version: sha256:31242148683332d9d33612ddaa378b93427721c10887ce0bb7e268359a71e13c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:09:49.499Z to 2026-09-09T23:09:49.499Z Record version: sha256:9d67ab5b3c1f5482b2dad82d2b468675d69ddb9ba7279743d684f7be332884f3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-942-S99: SEC 99 SEC Materials [Read section](https://asc.understandingaccounting.org/asc/225/942/#sec-99-sec-materials) SEC content: yes ##### [225-942-S99-1](https://asc.understandingaccounting.org/asc/225/942/#225-942-S99-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:09:49.499Z to 2026-09-09T23:09:49.499Z Record version: sha256:6bf77271ca936587d06cc7842fa68e019a7743b1406c0d9a06438eef62d9786b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-942-S99-2](https://asc.understandingaccounting.org/asc/225/942/#225-942-S99-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:09:49.499Z to 2026-09-09T23:09:49.499Z Record version: sha256:bb4779c19149b234a1c2433ce5387496e692f1a53017132118f322ae3c0ae7b6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:09:52.100Z to 2026-09-09T23:10:01.750Z Record version: sha256:5964371eff6891a47864bb6e7f44756284e11452666557b4e1a14b0a135fc031 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-944: Income Statement — Financial Services—Insurance Source downloaded (UTC): 2026-09-09T23:09:52.100Z to 2026-09-09T23:09:52.100Z Record version: sha256:0fcb42ae7376743acf2985a060b9bddf221c68a4cd98a59a5e18ac28c796215b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-944-S00: SEC 00 Status [Read section](https://asc.understandingaccounting.org/asc/225/944/#sec-00-status) SEC content: yes ##### [225-944-S00-1](https://asc.understandingaccounting.org/asc/225/944/#225-944-S00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:09:52.100Z to 2026-09-09T23:09:52.100Z Record version: sha256:9463dd5a74e5356d5f837d16254e4248ba39a34f775be1baf6749d80cbc18e84 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
944-225-S45-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
944-225-S50-1 through S50-5
SupersededMaintenance Update 2017-19 (PDF)11/15/2017
944-225-S99-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
944-225-S99-1AmendedAccounting Standards Update No. 2010-2108/02/2010
Source downloaded (UTC): 2026-09-09T23:09:55.988Z to 2026-09-09T23:09:55.988Z Record version: sha256:09c39c8e01c33f4b719b17ca0b177090fcea8af28611690eb0fda1bea38d540f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-944-S45: SEC 45 Other Presentation Matters [Read section](https://asc.understandingaccounting.org/asc/225/944/#sec-45-other-presentation-matters) SEC content: yes ##### [225-944-S45-1](https://asc.understandingaccounting.org/asc/225/944/#225-944-S45-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:09:55.988Z to 2026-09-09T23:09:55.988Z Record version: sha256:a195d6cb063fd60ab89f7ef91205dfb36f38f83e8edd95f33c699ba4d702cea6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:09:59.521Z to 2026-09-09T23:09:59.521Z Record version: sha256:6f8c11e751f72baaabcae09d2ff6ec8ac5009ac3179ea81d38842cc3c943c57c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-944-S50: SEC 50 Disclosure [Read section](https://asc.understandingaccounting.org/asc/225/944/#sec-50-disclosure) SEC content: yes ##### [225-944-S50-1](https://asc.understandingaccounting.org/asc/225/944/#225-944-S50-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:09:59.521Z to 2026-09-09T23:09:59.521Z Record version: sha256:238fdc0d4d06e4757903f77f546e68c30ccbba65243b5a4649b05a0524717af9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-944-S50-2](https://asc.understandingaccounting.org/asc/225/944/#225-944-S50-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:09:59.521Z to 2026-09-09T23:09:59.521Z Record version: sha256:adae6b5e04dbf9702a247bd090132972e7c9e57ffc784aeba990a0fe1fe7ed6d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-944-S50-3](https://asc.understandingaccounting.org/asc/225/944/#225-944-S50-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:09:59.521Z to 2026-09-09T23:09:59.521Z Record version: sha256:0043d8bb8e30935bd1e1ef4acbfd8dc6c4b6d3ae3a6fa775fb22db766493d9d7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-944-S50-4](https://asc.understandingaccounting.org/asc/225/944/#225-944-S50-4) Pending content: no Source downloaded (UTC): 2026-09-09T23:09:59.521Z to 2026-09-09T23:09:59.521Z Record version: sha256:731e93ef86d724187b307cbc51fb2ca739c38a3e0786c9a4db91c81974af506f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-944-S50-5](https://asc.understandingaccounting.org/asc/225/944/#225-944-S50-5) Pending content: no Source downloaded (UTC): 2026-09-09T23:09:59.521Z to 2026-09-09T23:09:59.521Z Record version: sha256:a3c1ba55283c966742f299174fb7ef32f128183752d92ccc199a835ca1640275 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:10:01.750Z to 2026-09-09T23:10:01.750Z Record version: sha256:16f9932f2f8cb46be8f08b99698bbf79faba8bd34ef751cfe7de94349c9e656b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-944-S99: SEC 99 SEC Materials [Read section](https://asc.understandingaccounting.org/asc/225/944/#sec-99-sec-materials) SEC content: yes ##### [225-944-S99-1](https://asc.understandingaccounting.org/asc/225/944/#225-944-S99-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:01.750Z to 2026-09-09T23:10:01.750Z Record version: sha256:d2835ae5f37e7eae6e9590bbd3a929852d41eb45ad3919f9a88b655962ea7dbc Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:10:04.554Z to 2026-09-09T23:10:35.043Z Record version: sha256:545877284a7a61ac89b8137153e4ad818b158e8176224cb7ff79171fb8798be7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-946: Income Statement — Financial Services—Investment Companies ### Machine-generated study aids ```json { "summary": "ASC 225-946 was the industry-specific income statement guidance for investment companies, but every paragraph in it (Sections 05, 15, 45, and 50) was superseded by Maintenance Update 2017-19. 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" ] } ``` Source downloaded (UTC): 2026-09-09T23:10:04.554Z to 2026-09-09T23:10:04.554Z Record version: sha256:f7550019d6911bcf66e29742efaccaf63fd9d53e9f2b98f8f593ce0f88c2b1be Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-946-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/225/946/#00-status) SEC content: no ##### [225-946-00-1](https://asc.understandingaccounting.org/asc/225/946/#225-946-00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:04.554Z to 2026-09-09T23:10:04.554Z Record version: sha256:6736aa7f00fcda17af54c8f6ca046c5b65f1fc456fcc6e9f26176f00db41c045 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
12b-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
946-225-05-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
946-225-15-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
946-225-45-1 through 45-17
SupersededMaintenance Update 2017-19 (PDF)11/15/2017
946-225-50-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
946-225-50-2SupersededMaintenance Update 2017-19 (PDF)11/15/2017
Source downloaded (UTC): 2026-09-09T23:10:08.649Z to 2026-09-09T23:10:08.649Z Record version: sha256:883b9d3cd2605e74905d238298643ac700a21e0d57868b2c5748580da2ac9629 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-946-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/225/946/#05-overview-and-background) SEC content: no ##### [225-946-05-1](https://asc.understandingaccounting.org/asc/225/946/#225-946-05-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:08.649Z to 2026-09-09T23:10:08.649Z Record version: sha256:8de6b2b37de01c5e8d859180e2f6febe33100e19ed091e40fd55cfea356b0577 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:10:10.667Z to 2026-09-09T23:10:10.667Z Record version: sha256:730f14cbbdc05aa8b5bc86052f2605e323234d74ea6ecb4516547976bde5cdac Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-946-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/225/946/#15-scope-and-scope-exceptions) SEC content: no ##### [225-946-15-1](https://asc.understandingaccounting.org/asc/225/946/#225-946-15-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:10.667Z to 2026-09-09T23:10:10.667Z Record version: sha256:2e4113faba2fe8b672360d8e70db41d6b5bef7c7b582a47b7049bc6613cd95ea Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:10:14.705Z to 2026-09-09T23:10:14.705Z Record version: sha256:bf80daccfc71ebb0d1c9b1bcb06f8014d57392beb32471eb856fa5712af96202 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-946-20: 20 Glossary [Read section](https://asc.understandingaccounting.org/asc/225/946/#20-glossary) SEC content: no Source downloaded (UTC): 2026-09-09T23:10:18.000Z to 2026-09-09T23:10:18.000Z Record version: sha256:f204b7fba35b9392adccfcd5b3e90f8f5c8e380dfd76f4ec6880ae98ada387a7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-946-45: 45 Other Presentation Matters [Read section](https://asc.understandingaccounting.org/asc/225/946/#45-other-presentation-matters) SEC content: no ##### [225-946-45-1](https://asc.understandingaccounting.org/asc/225/946/#225-946-45-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:18.000Z to 2026-09-09T23:10:18.000Z Record version: sha256:ae5eb645d72e7ede3a6bf1ea95cb07b729f540cf02c697e1d9ee847c5a6ed71f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-946-45-2](https://asc.understandingaccounting.org/asc/225/946/#225-946-45-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:18.000Z to 2026-09-09T23:10:18.000Z Record version: sha256:700e864360d3b7db74b883fe6cbe7c72a710df9084357af5be2509b18e08ae0d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-946-45-3](https://asc.understandingaccounting.org/asc/225/946/#225-946-45-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:18.000Z to 2026-09-09T23:10:18.000Z Record version: sha256:20da35003b45ee85683520f08778fc620305cf1ecb1554c76bddc42fce604905 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-946-45-4](https://asc.understandingaccounting.org/asc/225/946/#225-946-45-4) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:18.000Z to 2026-09-09T23:10:18.000Z Record version: sha256:3b3175e656e24902b276bbabe85c2f480ed111962940d86e802fb245edc6a59d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-946-45-5](https://asc.understandingaccounting.org/asc/225/946/#225-946-45-5) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:18.000Z to 2026-09-09T23:10:18.000Z Record version: sha256:ab067351740a7360411239d70aee977c0e769bb6837bba5841e0e0f90976135e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-946-45-6](https://asc.understandingaccounting.org/asc/225/946/#225-946-45-6) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:18.000Z to 2026-09-09T23:10:18.000Z Record version: sha256:6feb45d3fa058d549958c996fa9f4ecca149de39f625117919137862f4f27920 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-946-45-7](https://asc.understandingaccounting.org/asc/225/946/#225-946-45-7) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:18.000Z to 2026-09-09T23:10:18.000Z Record version: sha256:52712c3b5e9b60bd90df53b2f540f50996becda162aef6893c2b3743bc953634 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-946-45-8](https://asc.understandingaccounting.org/asc/225/946/#225-946-45-8) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:18.000Z to 2026-09-09T23:10:18.000Z Record version: sha256:f1623f1ff00250422a30bfdcafbd474b36fcfdc392880bbe6c8ec45e5edba5ab Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-946-45-9](https://asc.understandingaccounting.org/asc/225/946/#225-946-45-9) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:18.000Z to 2026-09-09T23:10:18.000Z Record version: sha256:97230ed33f97eaaa2d8bce24c4b108ef12643963e6b03751a79257625b3554f4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-946-45-10](https://asc.understandingaccounting.org/asc/225/946/#225-946-45-10) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:18.000Z to 2026-09-09T23:10:18.000Z Record version: sha256:db28339eabbfee41bc3aa43ea0a3d79f7ff143516d8a4dcd5df5c137167a017b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-946-45-11](https://asc.understandingaccounting.org/asc/225/946/#225-946-45-11) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:18.000Z to 2026-09-09T23:10:18.000Z Record version: sha256:0bbda77adb50e5c74e3b5b5c59359ca748339be2df1cd8d2df6b408ecf8281a7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-946-45-12](https://asc.understandingaccounting.org/asc/225/946/#225-946-45-12) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:18.000Z to 2026-09-09T23:10:18.000Z Record version: sha256:b99f4d04c8864323e532bd2f529f9c1dc3bcb27674894ea922c7a6fbdeecefd6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-946-45-13](https://asc.understandingaccounting.org/asc/225/946/#225-946-45-13) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:18.000Z to 2026-09-09T23:10:18.000Z Record version: sha256:2b203396d7b3d27508a67397c46698cf64f467f97fbeee79b578c7106ec4c699 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-946-45-14](https://asc.understandingaccounting.org/asc/225/946/#225-946-45-14) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:18.000Z to 2026-09-09T23:10:18.000Z Record version: sha256:5181a41af94d4dec40207935906162ee9eddc24ad884bde797c4b74628b3c6c3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-946-45-15](https://asc.understandingaccounting.org/asc/225/946/#225-946-45-15) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:18.000Z to 2026-09-09T23:10:18.000Z Record version: sha256:b1570e160c97b0731d4eac500997d2e150a8c852b91ebde95ac7b059dca833d5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-946-45-16](https://asc.understandingaccounting.org/asc/225/946/#225-946-45-16) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:18.000Z to 2026-09-09T23:10:18.000Z Record version: sha256:cafa7d002f6fe5b373f394fd120a6696fe5c42105a3d7ef897de0ab1515efd36 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-946-45-17](https://asc.understandingaccounting.org/asc/225/946/#225-946-45-17) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:18.000Z to 2026-09-09T23:10:18.000Z Record version: sha256:3994f3980e4aa619a216a27e1d7ec9106253c6679b9574658e490e454a6961bc Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:10:21.645Z to 2026-09-09T23:10:21.645Z Record version: sha256:8361b0630546526e86a53782ce8e76b5e52596d0a0e8781e9cc20381d73cfc01 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-946-50: 50 Disclosure [Read section](https://asc.understandingaccounting.org/asc/225/946/#50-disclosure) SEC content: no ##### [225-946-50-1](https://asc.understandingaccounting.org/asc/225/946/#225-946-50-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:21.645Z to 2026-09-09T23:10:21.645Z Record version: sha256:1e5abfdea31b161a1a5c42f31a20b42a4c498028e0af60daf61d61ab694407f7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-946-50-2](https://asc.understandingaccounting.org/asc/225/946/#225-946-50-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:21.645Z to 2026-09-09T23:10:21.645Z Record version: sha256:3ceb3640f1b2c46c7958fd9f2436705b287beda675148565ced255c1a286de5d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:10:24.313Z to 2026-09-09T23:10:24.313Z Record version: sha256:7216fdddf5185245f77d0ff6b6736d8e963bcb3b6c0eff645f4d5cba4eed313c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-946-S00: SEC 00 Status [Read section](https://asc.understandingaccounting.org/asc/225/946/#sec-00-status) SEC content: yes ##### [225-946-S00-1](https://asc.understandingaccounting.org/asc/225/946/#225-946-S00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:24.313Z to 2026-09-09T23:10:24.313Z Record version: sha256:c9967c088561d5a4cafbd7e651c366e0d4d87655c0455ffa90a2816f20b9b935 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
946-225-S45-1 through S45-3
SupersededMaintenance Update 2017-19 (PDF)11/15/2017
946-225-S50-1 through S50-3
SupersededMaintenance Update 2017-19 (PDF)11/15/2017
946-225-S99-1 through S99-3
SupersededMaintenance Update 2017-19 (PDF)11/15/2017
Source downloaded (UTC): 2026-09-09T23:10:27.747Z to 2026-09-09T23:10:27.747Z Record version: sha256:0095a2fc7e9ef20fdc4c12b6ece63c9c129c7d3f9a860e908c4e5462f4770761 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-946-S45: SEC 45 Other Presentation Matters [Read section](https://asc.understandingaccounting.org/asc/225/946/#sec-45-other-presentation-matters) SEC content: yes ##### [225-946-S45-1](https://asc.understandingaccounting.org/asc/225/946/#225-946-S45-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:27.747Z to 2026-09-09T23:10:27.747Z Record version: sha256:fa8594b6df213a8cf7c091fa78577d089d043835713383b5f0718d3af44a4635 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-946-S45-2](https://asc.understandingaccounting.org/asc/225/946/#225-946-S45-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:27.747Z to 2026-09-09T23:10:27.747Z Record version: sha256:76380518b34d5885fc568778ae1f339439452c22a0138c377a68be1faaf257cc Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-946-S45-3](https://asc.understandingaccounting.org/asc/225/946/#225-946-S45-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:27.747Z to 2026-09-09T23:10:27.747Z Record version: sha256:c962f9b9497932cc644a847d7b054d2584735628fff09a660fe42b177ed7a5e5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:10:31.450Z to 2026-09-09T23:10:31.450Z Record version: sha256:560590225e9456a0ead40b5c503fd41cfed3835ec0a6203446513a70fe2776e5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-946-S50: SEC 50 Disclosure [Read section](https://asc.understandingaccounting.org/asc/225/946/#sec-50-disclosure) SEC content: yes ##### [225-946-S50-1](https://asc.understandingaccounting.org/asc/225/946/#225-946-S50-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:31.450Z to 2026-09-09T23:10:31.450Z Record version: sha256:37e9c981a5e38d771341e81a25b7f9548a7086ad1e5acc94e4d269fa15d7b25e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-946-S50-2](https://asc.understandingaccounting.org/asc/225/946/#225-946-S50-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:31.450Z to 2026-09-09T23:10:31.450Z Record version: sha256:280f652c3724dc307681bf2b749ea9458147c42b973028a72643dcf6042f4105 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-946-S50-3](https://asc.understandingaccounting.org/asc/225/946/#225-946-S50-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:31.450Z to 2026-09-09T23:10:31.450Z Record version: sha256:5cb3212fdb93e0f39d3b4edaada86e346e3670e03503068926f526f68c950434 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:10:35.043Z to 2026-09-09T23:10:35.043Z Record version: sha256:0363e84af0dc253b16cb3949ef413723d0460ab374121f07c5ca71986f4314b8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-946-S99: SEC 99 SEC Materials [Read section](https://asc.understandingaccounting.org/asc/225/946/#sec-99-sec-materials) SEC content: yes ##### [225-946-S99-1](https://asc.understandingaccounting.org/asc/225/946/#225-946-S99-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:35.043Z to 2026-09-09T23:10:35.043Z Record version: sha256:39ad278a2e06826f87cd086a95400cd8ef3e9dd85c0f16c5f943c395c842b97d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-946-S99-2](https://asc.understandingaccounting.org/asc/225/946/#225-946-S99-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:35.043Z to 2026-09-09T23:10:35.043Z Record version: sha256:6357ef2d9fe378d5aaaf5fd0b9cbb5ffa976806e20a06b6fd028b0135883d06d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-946-S99-3](https://asc.understandingaccounting.org/asc/225/946/#225-946-S99-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:35.043Z to 2026-09-09T23:10:35.043Z Record version: sha256:9e2a6153ec7f7c9dce83ad648e14f58c0741d24d0bc9072d4c43aa10f8a39cda Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:10:39.099Z to 2026-09-09T23:10:53.801Z Record version: sha256:346edf8c1bce9c21ef072291883ded324b843283b1f1fec6149432c7926fc33b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-954: Income Statement — Health Care Entities ### Machine-generated study aids ```json { "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" ] } ``` Source downloaded (UTC): 2026-09-09T23:10:39.099Z to 2026-09-09T23:10:39.099Z Record version: sha256:71e0dd0e207ecc1d9e43cdde212105c877fc7dcafc6297eecc900be001d38a09 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-954-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/225/954/#00-status) SEC content: no ##### [225-954-00-1](https://asc.understandingaccounting.org/asc/225/954/#225-954-00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:39.099Z to 2026-09-09T23:10:39.099Z Record version: sha256:811a4cd64642d8b1594aec3e36bdf01ae14b274e7af5c16ab2c6d4a48bc6a3d8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic
ParagraphActionAccounting Standards UpdateDate
AffiliateSupersededMaintenance Update 2017-19 (PDF)11/15/2017
AffiliateAddedAccounting Standards Update No. 2013-0604/19/2013
ContributionSupersededMaintenance Update 2017-19 (PDF)11/15/2017
ContributionAmendedAccounting Standards Update No. 2010-0701/28/2010
Donor-Imposed RestrictionSupersededMaintenance Update 2017-19 (PDF)11/15/2017
Donor-Imposed RestrictionAddedAccounting Standards Update No. 2016-1408/18/2016
Equity TransferSupersededMaintenance Update 2017-19 (PDF)11/15/2017
Functional Expense ClassificationSupersededMaintenance Update 2017-19 (PDF)11/15/2017
Functional Expense ClassificationAddedAccounting Standards Update No. 2016-1408/18/2016
Inherent ContributionSupersededMaintenance Update 2017-19 (PDF)11/15/2017
Inherent ContributionAddedAccounting Standards Update No. 2010-0701/28/2010
Net Assets with Donor RestrictionsSupersededMaintenance Update 2017-19 (PDF)11/15/2017
Net Assets with Donor RestrictionsAddedAccounting Standards Update No. 2016-1408/18/2016
Net Assets without Donor RestrictionsSupersededMaintenance Update 2017-19 (PDF)11/15/2017
Net Assets without Donor RestrictionsAddedAccounting Standards Update No. 2016-1408/18/2016
Performance IndicatorSupersededMaintenance Update 2017-19 (PDF)11/15/2017
954-225-05-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
954-225-15-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
954-225-15-2SupersededMaintenance Update 2017-19 (PDF)11/15/2017
954-225-45-1 through 45-10
SupersededMaintenance Update 2017-19 (PDF)11/15/2017
954-225-45-2AmendedAccounting Standards Update No. 2016-1912/14/2016
954-225-45-2AmendedAccounting Standards Update No. 2016-1408/18/2016
954-225-45-2AmendedAccounting Standards Update No. 2013-0604/19/2013
954-225-45-2AAddedAccounting Standards Update No. 2013-0604/19/2013
954-225-45-3AmendedAccounting Standards Update No. 2016-1408/18/2016
954-225-45-4AmendedAccounting Standards Update No. 2016-1408/18/2016
954-225-45-4AmendedAccounting Standards Update No. 2014-0905/28/2014
954-225-45-5AmendedAccounting Standards Update No. 2014-0905/28/2014
954-225-45-6 through 45-9
AmendedAccounting Standards Update No. 2016-1408/18/2016
954-225-45-7AmendedAccounting Standards Update No. 2017-1208/28/2017
954-225-45-7AmendedAccounting Standards Update No. 2016-1912/14/2016
954-225-45-7AmendedAccounting Standards Update No. 2016-0101/05/2016
954-225-45-7AmendedAccounting Standards Update No. 2015-0101/09/2015
954-225-45-7AmendedAccounting Standards Update No. 2010-0701/28/2010
954-225-45-8AmendedAccounting Standards Update No. 2016-1306/16/2016
954-225-45-8 through 45-10
AddedAccounting Standards Update No. 2016-0101/05/2016
954-225-50-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
954-225-50-2SupersededMaintenance Update 2017-19 (PDF)11/15/2017
954-225-55-1 through 55-6
SupersededMaintenance Update 2017-19 (PDF)11/15/2017
954-225-55-1SupersededAccounting Standards Update No. 2016-1408/18/2016
954-225-55-2 through 55-5
AddedAccounting Standards Update No. 2016-0101/05/2016
954-225-55-5AmendedAccounting Standards Update No. 2016-1408/18/2016
954-225-55-6AddedAccounting Standards Update No. 2016-1408/18/2016
Source downloaded (UTC): 2026-09-09T23:10:41.567Z to 2026-09-09T23:10:41.567Z Record version: sha256:5ae2eb0c28f1033e57ca477933a6700b7caf2bfc17c2ffab98c90811092fdde1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-954-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/225/954/#05-overview-and-background) SEC content: no ##### [225-954-05-1](https://asc.understandingaccounting.org/asc/225/954/#225-954-05-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:41.567Z to 2026-09-09T23:10:41.567Z Record version: sha256:3c7f37eb5d176de847674bbe3ba42a90e3c9658244065582983b4d0b0e0fee43 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:10:45.037Z to 2026-09-09T23:10:45.037Z Record version: sha256:712512c7cab7b0e30c25587eee149e15aa1055eaeeac1718734262b1674355b4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-954-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/225/954/#15-scope-and-scope-exceptions) SEC content: no ##### [225-954-15-1](https://asc.understandingaccounting.org/asc/225/954/#225-954-15-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:45.037Z to 2026-09-09T23:10:45.037Z Record version: sha256:f3600a1954915f45674a9e6332af4de09d2602efa73cd8f375504a814fe5b979 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-954-15-2](https://asc.understandingaccounting.org/asc/225/954/#225-954-15-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:45.037Z to 2026-09-09T23:10:45.037Z Record version: sha256:69bedb14a221cc0ff559530bfe42d13268d00003eb11392dd077b9262e0c015d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:10:48.262Z to 2026-09-09T23:10:48.262Z Record version: sha256:bf80daccfc71ebb0d1c9b1bcb06f8014d57392beb32471eb856fa5712af96202 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-954-20: 20 Glossary [Read section](https://asc.understandingaccounting.org/asc/225/954/#20-glossary) SEC content: no Source downloaded (UTC): 2026-09-09T23:10:49.906Z to 2026-09-09T23:10:49.906Z Record version: sha256:284e147edfc77ab14df417bf2b7281791ae56799d4f64e654ef7537790174699 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-954-45: 45 Other Presentation Matters [Read section](https://asc.understandingaccounting.org/asc/225/954/#45-other-presentation-matters) SEC content: no ##### [225-954-45-1](https://asc.understandingaccounting.org/asc/225/954/#225-954-45-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:49.906Z to 2026-09-09T23:10:49.906Z Record version: sha256:b73cd3e80e3661bf320494a9486bbf03efcaf2e1a61c8aee5939b155c3359e01 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-954-45-2](https://asc.understandingaccounting.org/asc/225/954/#225-954-45-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:49.906Z to 2026-09-09T23:10:49.906Z Record version: sha256:83bb0e4cf5868a94097eec878811b011ddd005c155647d2188c4121cebbe0b48 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-954-45-2A](https://asc.understandingaccounting.org/asc/225/954/#225-954-45-2A) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:49.906Z to 2026-09-09T23:10:49.906Z Record version: sha256:591cb5f2530e7388f390882089782bf7d3c8a0025e8dac67443999edd35d641b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-954-45-3](https://asc.understandingaccounting.org/asc/225/954/#225-954-45-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:49.906Z to 2026-09-09T23:10:49.906Z Record version: sha256:701717e6d9e5690daf9d8b1d73b52dace31978ccd33836cbbeecf690b2bcbfe6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-954-45-4](https://asc.understandingaccounting.org/asc/225/954/#225-954-45-4) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:49.906Z to 2026-09-09T23:10:49.906Z Record version: sha256:e740238089ec0f4eb1b6975ab0b81ed6f229a3544940398cba84b515d5731af5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-954-45-5](https://asc.understandingaccounting.org/asc/225/954/#225-954-45-5) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:49.906Z to 2026-09-09T23:10:49.906Z Record version: sha256:bbd7e35fce6a41f9dbfb4d9ca89777c41836ebd54786123578a5ebbd57721a87 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-954-45-6](https://asc.understandingaccounting.org/asc/225/954/#225-954-45-6) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:49.906Z to 2026-09-09T23:10:49.906Z Record version: sha256:9bd327ee6ec704ccbb01d0b9669c5a76f680e0fa66280999f28faf1978c3f051 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-954-45-7](https://asc.understandingaccounting.org/asc/225/954/#225-954-45-7) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:49.906Z to 2026-09-09T23:10:49.906Z Record version: sha256:9e67a898e50a47a620387014d6f88dd0b4a1271e437a9668249e7cf374b30ae7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-954-45-8](https://asc.understandingaccounting.org/asc/225/954/#225-954-45-8) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:49.906Z to 2026-09-09T23:10:49.906Z Record version: sha256:43ebfef478ec793bb325440abc884c0f027f5c61f2c2359cd91a86c1e454fa5f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-954-45-9](https://asc.understandingaccounting.org/asc/225/954/#225-954-45-9) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:49.906Z to 2026-09-09T23:10:49.906Z Record version: sha256:01d367a2c02d68c9867d081132817bdd243c4e5e04f883b1ac3185044ba30063 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-954-45-10](https://asc.understandingaccounting.org/asc/225/954/#225-954-45-10) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:49.906Z to 2026-09-09T23:10:49.906Z Record version: sha256:9926b82d86bc2ae24a654150e256c5af6604182b5abf28a7947a8cc2c0980f51 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:10:51.554Z to 2026-09-09T23:10:51.554Z Record version: sha256:bb8b50863681f0fdac8307414e1b53ce3980bc425fed431cef38cac4f690e5f5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-954-50: 50 Disclosure [Read section](https://asc.understandingaccounting.org/asc/225/954/#50-disclosure) SEC content: no ##### [225-954-50-1](https://asc.understandingaccounting.org/asc/225/954/#225-954-50-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:51.554Z to 2026-09-09T23:10:51.554Z Record version: sha256:0b1c2cf4e250d5144ba999bfd7cdc802c517abcd0c2e3d159972df6996ab0907 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-954-50-2](https://asc.understandingaccounting.org/asc/225/954/#225-954-50-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:51.554Z to 2026-09-09T23:10:51.554Z Record version: sha256:c6c56a8512c6f0919cc517496d23bf74b15b439a5c43e535cb3ca3087de7a42d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:10:53.801Z to 2026-09-09T23:10:53.801Z Record version: sha256:92a65e531854b3699c1442b5a79862f8bbff68845a30db09baaed9ed0890446c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-954-55: 55 Implementation Guidance and Illustrations [Read section](https://asc.understandingaccounting.org/asc/225/954/#55-implementation-guidance-and-illustrations) SEC content: no ##### [225-954-55-1](https://asc.understandingaccounting.org/asc/225/954/#225-954-55-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:53.801Z to 2026-09-09T23:10:53.801Z Record version: sha256:f8ab3b953d301dc8b84dc414c34781fecc4799ec5a562b4f50a300d18bcf4719 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-954-55-2](https://asc.understandingaccounting.org/asc/225/954/#225-954-55-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:53.801Z to 2026-09-09T23:10:53.801Z Record version: sha256:d700e750f07367667e467960f1aae22cc4bfae72fcd9f4f77ca007d3652d748b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-954-55-3](https://asc.understandingaccounting.org/asc/225/954/#225-954-55-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:53.801Z to 2026-09-09T23:10:53.801Z Record version: sha256:fb1ccd25a59dc02d88ce70a186016c3340b13bae8fdb03b7f0c45bd66cb45b50 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-954-55-4](https://asc.understandingaccounting.org/asc/225/954/#225-954-55-4) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:53.801Z to 2026-09-09T23:10:53.801Z Record version: sha256:1c530703591d7594020c42ba814d58508469a44268797519a2b42c5587d83ee0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-954-55-5](https://asc.understandingaccounting.org/asc/225/954/#225-954-55-5) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:53.801Z to 2026-09-09T23:10:53.801Z Record version: sha256:68095398802042103aab5c667435b4e96434a49c4d8a1f49c348cb643329d928 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-954-55-6](https://asc.understandingaccounting.org/asc/225/954/#225-954-55-6) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:53.801Z to 2026-09-09T23:10:53.801Z Record version: sha256:cf92fd008e5401443868eaa17c30cf74ddba267e7c71ed54068ca822182d425a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:10:58.039Z to 2026-09-09T23:11:16.221Z Record version: sha256:1e1c4054beef319dba6c3278ba6fa4edad673ca1208e48d989baece1bc4f68e0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-958: Income Statement — Not-for-Profit Entities ### Machine-generated study aids ```json { "summary": "ASC 225-958 was the income statement subtopic for not-for-profit entities, but every paragraph in it (Sections 05, 15, 45, 50, and 55) was superseded by Maintenance Update 2017-19. The subtopic contains no remaining substantive guidance; its former content on presenting a not-for-profit entity's statement of activities was relocated as part of the Codification's reorganization of not-for-profit presentation guidance.", "key_points": [ "Every paragraph of ASC 225-958 (05-1 through 05-3, 15-1 through 15-2, 45-1 through 45-26, 50-1, and 55-1 through 55-20) is designated 'Paragraph superseded by Maintenance Update 2017-19.'", "No recognition, measurement, presentation, or disclosure requirement remains in effect under this subtopic.", "Not-for-profit statement of activities presentation guidance now resides in Topic 958, principally ASC 958-205 and ASC 958-225.", "Topic 225 as a whole has been largely superseded in favor of Topic 220 (Income Statement-Reporting Comprehensive Income), so older cross-references to 225-958 should be updated." ], "categories": [ "Not-for-profit", "Presentation", "Financial statement presentation", "Transition and effective dates" ], "audience_level": "introductory", "student_note": "Do not cite ASC 225-958 for any live rule-it is entirely superseded; look instead to ASC 958-205 and 958-225 for not-for-profit statement of activities presentation. The common mistake is relying on older textbooks or research databases that still reproduce the superseded 225-958 paragraphs as current GAAP.", "related_topics": [ "958", "958-205", "958-225", "220", "225" ], "key_concepts": [ "superseded subtopic", "not-for-profit entity", "statement of activities", "income statement presentation", "codification reorganization" ] } ``` Source downloaded (UTC): 2026-09-09T23:10:58.039Z to 2026-09-09T23:10:58.039Z Record version: sha256:cfd34708856845f6c01ac23206df1065e05b348ce956023f82813191d6aad418 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-958-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/225/958/#00-status) SEC content: no ##### [225-958-00-1](https://asc.understandingaccounting.org/asc/225/958/#225-958-00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:10:58.039Z to 2026-09-09T23:10:58.039Z Record version: sha256:7a05fbaab112e9513aaf410bb1dd68fdd38a680dc10149132aba37c34ddbcd7c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
AffiliateSupersededMaintenance Update 2017-19 (PDF)11/15/2017
Affiliate (1st def.)AddedAccounting Standards Update No. 2016-1408/18/2016
AgentSupersededMaintenance Update 2017-19 (PDF)11/15/2017
Bankruptcy CodeSupersededMaintenance Update 2017-19 (PDF)11/15/2017
Board-Designated Endowment FundSupersededMaintenance Update 2017-19 (PDF)11/15/2017
Board-Designated Endowment FundAmendedAccounting Standards Update No. 2016-1408/18/2016
Chapter 11SupersededMaintenance Update 2017-19 (PDF)11/15/2017
ContributionSupersededMaintenance Update 2017-19 (PDF)11/15/2017
ContributionAmendedAccounting Standards Update No. 2010-0701/28/2010
Disposal GroupSupersededMaintenance Update 2017-19 (PDF)11/15/2017
Disposal GroupAmendedAccounting Standards Update No. 2014-0804/10/2014
Donor-Imposed RestrictionSupersededMaintenance Update 2017-19 (PDF)11/15/2017
Donor-Imposed RestrictionAddedAccounting Standards Update No. 2016-1408/18/2016
Donor-Restricted Endowment FundSupersededMaintenance Update 2017-19 (PDF)11/15/2017
Donor-Restricted Endowment FundAmendedAccounting Standards Update No. 2016-1408/18/2016
Donor-Restricted SupportSupersededMaintenance Update 2017-19 (PDF)11/15/2017
Donor-Restricted SupportAddedAccounting Standards Update No. 2016-1408/18/2016
Endowment FundSupersededMaintenance Update 2017-19 (PDF)11/15/2017
Endowment FundAmendedAccounting Standards Update No. 2016-1408/18/2016
Equity TransferSupersededMaintenance Update 2017-19 (PDF)11/15/2017
Equity TransferAddedAccounting Standards Update No. 2016-1408/18/2016
Functional Expense ClassificationSupersededMaintenance Update 2017-19 (PDF)11/15/2017
Functional Expense ClassificationAddedAccounting Standards Update No. 2016-1408/18/2016
Funds Functioning as EndowmentSupersededMaintenance Update 2017-19 (PDF)11/15/2017
Funds Functioning as EndowmentAddedAccounting Standards Update No. 2016-1408/18/2016
Inherent ContributionSupersededMaintenance Update 2017-19 (PDF)11/15/2017
IntermediarySupersededMaintenance Update 2017-19 (PDF)11/15/2017
Lead InterestSupersededMaintenance Update 2017-19 (PDF)11/15/2017
Natural Expense ClassificationSupersededMaintenance Update 2017-19 (PDF)11/15/2017
Natural Expense ClassificationAddedAccounting Standards Update No. 2016-1408/18/2016
Net AssetsSupersededMaintenance Update 2017-19 (PDF)11/15/2017
Net AssetsAddedAccounting Standards Update No. 2016-1408/18/2016
Net Assets with Donor RestrictionsSupersededMaintenance Update 2017-19 (PDF)11/15/2017
Net Assets with Donor RestrictionsAddedAccounting Standards Update No. 2016-1408/18/2016
Net Assets without Donor RestrictionsSupersededMaintenance Update 2017-19 (PDF)11/15/2017
Net Assets without Donor RestrictionsAddedAccounting Standards Update No. 2016-1408/18/2016
Not-for-Profit EntitySupersededMaintenance Update 2017-19 (PDF)11/15/2017
Permanently Restricted Net AssetsSupersededAccounting Standards Update No. 2016-1408/18/2016
Programmatic InvestingSupersededMaintenance Update 2017-19 (PDF)11/15/2017
Programmatic InvestingAddedAccounting Standards Update No. 2016-1408/18/2016
ReclassificationSupersededAccounting Standards Update No. 2016-1408/18/2016
Reclassification of Net AssetsSupersededMaintenance Update 2017-19 (PDF)11/15/2017
Reclassification of Net AssetsAddedAccounting Standards Update No. 2016-1408/18/2016
Remainder InterestSupersededMaintenance Update 2017-19 (PDF)11/15/2017
Restricted SupportSupersededAccounting Standards Update No. 2016-1408/18/2016
Spending RateSupersededMaintenance Update 2017-19 (PDF)11/15/2017
Split-Interest AgreementSupersededMaintenance Update 2017-19 (PDF)11/15/2017
StipulationSupersededMaintenance Update 2017-19 (PDF)11/15/2017
Temporarily Restricted Net AssetsSupersededAccounting Standards Update No. 2016-1408/18/2016
Total ReturnSupersededMaintenance Update 2017-19 (PDF)11/15/2017
TrusteeSupersededMaintenance Update 2017-19 (PDF)11/15/2017
Unrestricted Net AssetsSupersededAccounting Standards Update No. 2016-1408/18/2016
Unrestricted SupportSupersededAccounting Standards Update No. 2016-1408/18/2016
Variance PowerSupersededMaintenance Update 2017-19 (PDF)11/15/2017
958-225-05-1 through 05-3
SupersededMaintenance Update 2017-19 (PDF)11/15/2017
958-225-05-2AmendedMaintenance Update 2017-06 (PDF)04/07/2017
958-225-15-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
958-225-15-2SupersededMaintenance Update 2017-19 (PDF)11/15/2017
958-225-45-1 through 45-26
SupersededMaintenance Update 2017-19 (PDF)11/15/2017
958-225-45-1AmendedMaintenance Update 2017-06 (PDF)04/07/2017
958-225-45-1AmendedAccounting Standards Update No. 2016-1408/18/2016
958-225-45-3 through 45-8
AmendedAccounting Standards Update No. 2016-1408/18/2016
958-225-45-8AmendedAccounting Standards Update No. 2016-0101/05/2016
958-225-45-9AmendedAccounting Standards Update No. 2014-0905/28/2014
958-225-45-10 through 45-14
AmendedAccounting Standards Update No. 2016-1408/18/2016
958-225-45-11AmendedAccounting Standards Update No. 2017-0703/10/2017
958-225-45-11AmendedAccounting Standards Update No. 2012-0410/01/2012
958-225-45-14AAddedAccounting Standards Update No. 2016-1408/18/2016
958-225-45-14BAddedAccounting Standards Update No. 2016-1408/18/2016
958-225-45-17AmendedAccounting Standards Update No. 2016-1408/18/2016
958-225-45-17AAddedAccounting Standards Update No. 2016-1408/18/2016
958-225-45-17BAddedAccounting Standards Update No. 2016-1408/18/2016
958-225-45-18AmendedAccounting Standards Update No. 2016-1408/18/2016
958-225-45-18 through 45-26
AddedAccounting Standards Update No. 2016-0101/05/2016
958-225-45-19SupersededAccounting Standards Update No. 2016-1408/18/2016
958-225-45-20 through 45-22
AmendedAccounting Standards Update No. 2016-1408/18/2016
958-225-45-25AmendedAccounting Standards Update No. 2016-1408/18/2016
958-225-50-1SupersededMaintenance Update 2017-19 (PDF)11/15/2017
958-225-50-1AmendedAccounting Standards Update No. 2016-1408/18/2016
958-225-55-1 through 55-20
SupersededMaintenance Update 2017-19 (PDF)11/15/2017
958-225-55-2AmendedAccounting Standards Update No. 2016-1408/18/2016
958-225-55-5 through 55-7
AmendedAccounting Standards Update No. 2016-1408/18/2016
958-225-55-6AmendedMaintenance Update 2017-06 (PDF)04/07/2017
958-225-55-6AmendedAccounting Standards Update No. 2015-0101/09/2015
958-225-55-7AmendedAccounting Standards Update No. 2015-0101/09/2015
958-225-55-7AmendedAccounting Standards Update No. 2014-0804/10/2014
958-225-55-9AmendedAccounting Standards Update No. 2016-1408/18/2016
958-225-55-12 through 55-15
AmendedAccounting Standards Update No. 2016-1408/18/2016
958-225-55-16 through 55-20
AddedAccounting Standards Update No. 2016-1408/18/2016
Source downloaded (UTC): 2026-09-09T23:11:01.665Z to 2026-09-09T23:11:01.665Z Record version: sha256:ea7041cba8e5ee906283c7c0c7281ad6810d780cbe6ac16f8862e671ffd3fe67 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-958-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/225/958/#05-overview-and-background) SEC content: no ##### [225-958-05-1](https://asc.understandingaccounting.org/asc/225/958/#225-958-05-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:01.665Z to 2026-09-09T23:11:01.665Z Record version: sha256:bb1581c69211620ed819ca5003460324cdbe9faf7b05a65300bc2431a21dadb9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-05-2](https://asc.understandingaccounting.org/asc/225/958/#225-958-05-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:01.665Z to 2026-09-09T23:11:01.665Z Record version: sha256:a016be9d874ba4b819de279b44e788f0f8347785a17389f16ea0ddab4895fb36 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-05-3](https://asc.understandingaccounting.org/asc/225/958/#225-958-05-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:01.665Z to 2026-09-09T23:11:01.665Z Record version: sha256:c565d8927ba96cef9d5e322b60c78d88a9adf66f8af4c28a1e49521295c9f0a5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:11:04.205Z to 2026-09-09T23:11:04.205Z Record version: sha256:5d138dcd1787f9a172d777d404de142c95e6e2e794e5646dc91229ef9122373f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-958-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/225/958/#15-scope-and-scope-exceptions) SEC content: no ##### [225-958-15-1](https://asc.understandingaccounting.org/asc/225/958/#225-958-15-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:04.205Z to 2026-09-09T23:11:04.205Z Record version: sha256:aa789fdd2be0539e29a0b37ab940a05176965d5acccb8b996692da56f81c7b23 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-15-2](https://asc.understandingaccounting.org/asc/225/958/#225-958-15-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:04.205Z to 2026-09-09T23:11:04.205Z Record version: sha256:42356498fd5a579e622ab65fbee6bc953134d475f71107544d8ff7b61526b3bd Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:11:07.185Z to 2026-09-09T23:11:07.185Z Record version: sha256:bf80daccfc71ebb0d1c9b1bcb06f8014d57392beb32471eb856fa5712af96202 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-958-20: 20 Glossary [Read section](https://asc.understandingaccounting.org/asc/225/958/#20-glossary) SEC content: no Source downloaded (UTC): 2026-09-09T23:11:09.243Z to 2026-09-09T23:11:09.243Z Record version: sha256:09864a85f3ef5cc39d4d91b5f79c27f9f63f411aa889c334ae84e2a7ec6c69f3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-958-45: 45 Other Presentation Matters [Read section](https://asc.understandingaccounting.org/asc/225/958/#45-other-presentation-matters) SEC content: no ##### [225-958-45-1](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:09.243Z to 2026-09-09T23:11:09.243Z Record version: sha256:778892578a12876f92da40f0459a045cac900bf295def7e0846228c9fdb3bcfb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-45-2](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:09.243Z to 2026-09-09T23:11:09.243Z Record version: sha256:fa5ecea5a8b519c7015f63ce58a4d8d951af07e363bc67bbbc1b93701802160d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-45-3](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:09.243Z to 2026-09-09T23:11:09.243Z Record version: sha256:d8083824dc0eb43f2a56ca4fac05423cf96b86c6d630142787e5e1b1e0859291 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-45-4](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-4) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:09.243Z to 2026-09-09T23:11:09.243Z Record version: sha256:75a2e5fecf4f863c55dfb01d6b74b8d1edfff2fd54270ef5f7dc8f8938cf9992 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-45-5](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-5) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:09.243Z to 2026-09-09T23:11:09.243Z Record version: sha256:d5a2dcba3f93503b5e8752294be572ced38580a7af2bcc8e965a0d40b595a49d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-45-6](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-6) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:09.243Z to 2026-09-09T23:11:09.243Z Record version: sha256:1c7e6df26086765eedccd9c9e53380ed3557123ed9489df1d6be7fe42a1b0c6a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-45-7](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-7) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:09.243Z to 2026-09-09T23:11:09.243Z Record version: sha256:8e7294754bee2dc1d3b75756280d0054ea0d5e70e7d9f98233d0470f56f80845 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-45-8](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-8) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:09.243Z to 2026-09-09T23:11:09.243Z Record version: sha256:846d84dd04da2392588ddd5c3d88ca85eec0beb9217839416b27f14e448f2f8e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-45-9](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-9) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:09.243Z to 2026-09-09T23:11:09.243Z Record version: sha256:9ebab4ba1116dbba73e8ff17241551562929b1cad5e34bd574aadbebf4683f1d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-45-10](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-10) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:09.243Z to 2026-09-09T23:11:09.243Z Record version: sha256:3d8670cd97bdc2ffd6d9608d401116a01603ac190870e3c51ca92e37c5a4e39f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-45-11](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-11) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:09.243Z to 2026-09-09T23:11:09.243Z Record version: sha256:5f2c5dcb4530ef75b73cf97d0d4ac5009db091134ed9078f09a5b26eea055bbb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-45-12](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-12) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:09.243Z to 2026-09-09T23:11:09.243Z Record version: sha256:381cef6e529213b023f6b74206d365e4c456483bcba0c6f482e4ca5a0a7cf10d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-45-13](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-13) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:09.243Z to 2026-09-09T23:11:09.243Z Record version: sha256:9cfb368d092884c3a81451747fa03d8fb96f280224298e2617a27d781725c56a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-45-14](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-14) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:09.243Z to 2026-09-09T23:11:09.243Z Record version: sha256:bc3cb6346aa095ab7c4bc059bc379cc171e0ee5e56e28c0772a06dbdd48b41f6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-45-14A](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-14A) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:09.243Z to 2026-09-09T23:11:09.243Z Record version: sha256:2e972ea8890ff35a66578cfac5c8ed684f4b11a7f92136922cba133f14a0101f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-45-14B](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-14B) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:09.243Z to 2026-09-09T23:11:09.243Z Record version: sha256:3fce3af200e09f7fa5fd40551131be5622cfac5aa1d25456a346c060e8ffa6df Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-45-15](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-15) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:09.243Z to 2026-09-09T23:11:09.243Z Record version: sha256:9e4b08286640e2ada7922d1b08c81e6c66b514eb7dededdd24e28451f0548911 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-45-16](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-16) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:09.243Z to 2026-09-09T23:11:09.243Z Record version: sha256:53b9fc6e3a6056205f0eb820bc884c4ea35c6e9651abae3e42c145c7c85751db Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-45-17](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-17) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:09.243Z to 2026-09-09T23:11:09.243Z Record version: sha256:6745182827d01add4f50b4d78796358d75a102b526fd1425bf7b008e26e18f8c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-45-17A](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-17A) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:09.243Z to 2026-09-09T23:11:09.243Z Record version: sha256:1e124d8d335c6b8d665086c7fcd0fd3e18d35dc6f293333d17691c9497a5ec7d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-45-17B](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-17B) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:09.243Z to 2026-09-09T23:11:09.243Z Record version: sha256:814a9df8fd5659f953d08979b1258ce90e0e0962ab9eb6879ed027ca506500bb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-45-18](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-18) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:09.243Z to 2026-09-09T23:11:09.243Z Record version: sha256:41e3c919b52716cd09ed70ec4ae4fce351a99d4389e4fffb86ba62924dbd6d3b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-45-19](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-19) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:09.243Z to 2026-09-09T23:11:09.243Z Record version: sha256:4b895ecd65991fcc8cce6fbcc20017ce6594793ae06985c7f36f6419c366d7ef Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-45-20](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-20) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:09.243Z to 2026-09-09T23:11:09.243Z Record version: sha256:666cf1190111cec91bdacd927722a8281747636471a490abaa6566aceeea1e0d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-45-21](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-21) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:09.243Z to 2026-09-09T23:11:09.243Z Record version: sha256:4484fdb91397be42dbf0f761c60766126c73736acaa100a5ab38fe387fbeedbe Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-45-22](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-22) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:09.243Z to 2026-09-09T23:11:09.243Z Record version: sha256:963c253a983956ab52f3056d516e7c01b1d91abeb931f541285d3e281b1e8339 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-45-23](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-23) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:09.243Z to 2026-09-09T23:11:09.243Z Record version: sha256:05905f0341051c6ea99c984434cbac365199accf8df929b2ce7fcaac699554d5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-45-24](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-24) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:09.243Z to 2026-09-09T23:11:09.243Z Record version: sha256:45a943d5c0437b1a8624cc6560567485f535d4c5e2f4c4f08f113c99c53134c8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-45-25](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-25) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:09.243Z to 2026-09-09T23:11:09.243Z Record version: sha256:aeb3e9d59be378196f4483e5278a390255994049c50812389c34841c45fbc0b0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-45-26](https://asc.understandingaccounting.org/asc/225/958/#225-958-45-26) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:09.243Z to 2026-09-09T23:11:09.243Z Record version: sha256:e60538d2cc2e72f27af2485a2d4fd1c44359932c0edc752cf2c5995f791cc933 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:11:12.932Z to 2026-09-09T23:11:12.932Z Record version: sha256:b9e09db34fca7ab57633324578e84f22d133437842b26c8e884dbd54f0480b0d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-958-50: 50 Disclosure [Read section](https://asc.understandingaccounting.org/asc/225/958/#50-disclosure) SEC content: no ##### [225-958-50-1](https://asc.understandingaccounting.org/asc/225/958/#225-958-50-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:12.932Z to 2026-09-09T23:11:12.932Z Record version: sha256:1567b3a1f96d7b3ffa046f78e385cad0a4614117cd24661840324b34f347b233 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) Source downloaded (UTC): 2026-09-09T23:11:16.221Z to 2026-09-09T23:11:16.221Z Record version: sha256:82e12ccb09a327be5424e8416ca696c322995f147125e85b6ff1d10d234138ed Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 225-958-55: 55 Implementation Guidance and Illustrations [Read section](https://asc.understandingaccounting.org/asc/225/958/#55-implementation-guidance-and-illustrations) SEC content: no ##### [225-958-55-1](https://asc.understandingaccounting.org/asc/225/958/#225-958-55-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:16.221Z to 2026-09-09T23:11:16.221Z Record version: sha256:3d685aad7a08f078bb5e120d9aa8d93312e503e36389a758f5cd4e370cd6b75e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-55-2](https://asc.understandingaccounting.org/asc/225/958/#225-958-55-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:16.221Z to 2026-09-09T23:11:16.221Z Record version: sha256:d2ff4bdc6bbeff41fe6242a96345ac92eca60dbb92139156f9da5f50aaac6e6d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-55-3](https://asc.understandingaccounting.org/asc/225/958/#225-958-55-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:16.221Z to 2026-09-09T23:11:16.221Z Record version: sha256:67c8621d485ea063d56d7fc33e9a15953380550049be4bfe7e3908ab843c0073 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-55-4](https://asc.understandingaccounting.org/asc/225/958/#225-958-55-4) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:16.221Z to 2026-09-09T23:11:16.221Z Record version: sha256:eb31a0b7c20aaf6773ae5e1ad7ade8066648b2afe69046c594776fd59c334e69 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-55-5](https://asc.understandingaccounting.org/asc/225/958/#225-958-55-5) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:16.221Z to 2026-09-09T23:11:16.221Z Record version: sha256:ac294c373c09b4e61d8ed7641be39122a0bf8bd2480fe5ed66b24afe36d0b231 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-55-6](https://asc.understandingaccounting.org/asc/225/958/#225-958-55-6) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:16.221Z to 2026-09-09T23:11:16.221Z Record version: sha256:9fa6f257835a14295d7e562d461896186ac6bb4c561eef1fa565e603a88d739d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-55-7](https://asc.understandingaccounting.org/asc/225/958/#225-958-55-7) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:16.221Z to 2026-09-09T23:11:16.221Z Record version: sha256:252d54501507528e87add478c556110d241cc984eb5f0c71390e0ada1c8650b3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-55-8](https://asc.understandingaccounting.org/asc/225/958/#225-958-55-8) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:16.221Z to 2026-09-09T23:11:16.221Z Record version: sha256:3f8ab5ac939233722b4ef67c757c106ebb6a4e6bdd09b057113867861af808c1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-55-9](https://asc.understandingaccounting.org/asc/225/958/#225-958-55-9) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:16.221Z to 2026-09-09T23:11:16.221Z Record version: sha256:903f456bf21830b8b0758ff83215c0d8e0bbdf9886d024cd9f9e9f6ed13abb36 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-55-10](https://asc.understandingaccounting.org/asc/225/958/#225-958-55-10) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:16.221Z to 2026-09-09T23:11:16.221Z Record version: sha256:65c8b866505cf755cfe1eaf76990c50de0fac6605944f76cf28492d9f3b9824f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-55-11](https://asc.understandingaccounting.org/asc/225/958/#225-958-55-11) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:16.221Z to 2026-09-09T23:11:16.221Z Record version: sha256:3a8dbe8ab1c3cb9bbb483941b4a152e17ceb8c0de201283d73370a76dfabaa26 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-55-12](https://asc.understandingaccounting.org/asc/225/958/#225-958-55-12) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:16.221Z to 2026-09-09T23:11:16.221Z Record version: sha256:1587d14265aa49e3618815e108b961d25dae2bee64c4e5e2c067cf1d35a2bfbb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-55-13](https://asc.understandingaccounting.org/asc/225/958/#225-958-55-13) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:16.221Z to 2026-09-09T23:11:16.221Z Record version: sha256:541928b16839f8d1a9ea364f4a9827f5d908fd3187d1b2832dc6ea2ed1def824 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-55-14](https://asc.understandingaccounting.org/asc/225/958/#225-958-55-14) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:16.221Z to 2026-09-09T23:11:16.221Z Record version: sha256:195fa796d6f60ef675057ac0062a021c4c86fdbf68341fa81c2339a2bc2b0426 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-55-15](https://asc.understandingaccounting.org/asc/225/958/#225-958-55-15) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:16.221Z to 2026-09-09T23:11:16.221Z Record version: sha256:f488695b60cb3dc427be287c11c1a99274baa9bd1c9aa41518e1b9089f786fd9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-55-16](https://asc.understandingaccounting.org/asc/225/958/#225-958-55-16) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:16.221Z to 2026-09-09T23:11:16.221Z Record version: sha256:1be6907561818189e76d89ed4a73c852afb6074f5ab966601b9f124ef39ddaca Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-55-17](https://asc.understandingaccounting.org/asc/225/958/#225-958-55-17) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:16.221Z to 2026-09-09T23:11:16.221Z Record version: sha256:103e3769214f0a49b62bae6d7a24b87d78af7b9ef085bd908d3ca3f0913fcc94 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-55-19](https://asc.understandingaccounting.org/asc/225/958/#225-958-55-19) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:16.221Z to 2026-09-09T23:11:16.221Z Record version: sha256:954379b0603b1a60b94644c98fd70f25a1d7a569ec96d2d4af9f0d2a551032f8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/) ##### [225-958-55-20](https://asc.understandingaccounting.org/asc/225/958/#225-958-55-20) Pending content: no Source downloaded (UTC): 2026-09-09T23:11:16.221Z to 2026-09-09T23:11:16.221Z Record version: sha256:8826464013a6fcaea146dca43f4f439dc64ebe27b6c14c276368d4a853cf55a9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)