{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/230/10/#00-status","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"230","topic_title":"Statement of Cash Flows","subtopic":"230-10","subtopic_title":"Overall","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"230-10-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div> <div class=\"norm-text\"> <table class=\"asc-table\" id=\"SL6831789-161477\"> <tr> <td class=\"entry\"> <strong class=\"ph b\">Paragraph</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Action</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Accounting Standards Update</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Date</strong> </td> </tr> <tr> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/b/#board-designated-endowment-fund\" class=\"term\" title=\"An endowment fund created by a not-for-profit entity's (NFP's) governing board by designating a portion of its net assets without donor restrictions to be invested to provide income for a long but not necessarily specified period (sometimes called funds functioning as endowment or quasi-endowment funds). In rare circumstances, a board-designated endowment fund also can include a portion of net assets with donor restrictions. For example, if an NFP is unable to spend donor-restricted contributions in the near term, then the board sometimes considers the long-term investment of these funds. See Endowment Fund.\"><span>Board-Designated Endowment Fund</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-14/\" class=\"xref\">Accounting Standards Update No. 2016-14</a> </td> <td class=\"entry\">08/18/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/c/#conditional-contribution\" class=\"term\" title=\"A contribution that contains a donor-imposed condition.\"><span>Conditional Contribution</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2018-08/\" class=\"xref\">Accounting Standards Update No. 2018-08</a> </td> <td class=\"entry\">06/21/2018</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/c/#contract\" class=\"term\" title=\"An agreement between two or more parties that creates enforceable rights and obligations.\"><span>Contract</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a> </td> <td class=\"entry\">02/25/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/c/#contribution\" class=\"term\" title=\"An unconditional transfer of cash or other assets, as well as unconditional promises to give, to an entity or a reduction, settlement, or cancellation of its liabilities in a voluntary nonreciprocal transfer by another entity acting other than as an owner. Those characteristics distinguish contributions from:Exchange transactions, which are reciprocal transfers in which each party receives and sacrifices approximately commensurate valueInvestments by owners and distributions to owners, which are nonreciprocal transfers between an entity and its ownersOther nonreciprocal transfers, such as impositions of taxes or legal judgments, fines, and thefts, which are not voluntary transfers. In a contribution transaction, the resource provider often receives value indirectly by providing a societal benefit although that benefit is not considered to be of commensurate value. In an exchange transaction, the potential public benefits are secondary to the potential direct benefits to the resource provider. The term contribution revenue is used to apply to transactions that are part of the entity's ongoing major or central activities (revenues), or are peripheral or incidental to the entity (gains). See also Inherent Contribution and Conditional Contribution.\"><span>Contribution</span></a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2018-08/\" class=\"xref\">Accounting Standards Update No. 2018-08</a> </td> <td class=\"entry\">06/21/2018</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/c/#contribution\" class=\"term\" title=\"An unconditional transfer of cash or other assets, as well as unconditional promises to give, to an entity or a reduction, settlement, or cancellation of its liabilities in a voluntary nonreciprocal transfer by another entity acting other than as an owner. Those characteristics distinguish contributions from:Exchange transactions, which are reciprocal transfers in which each party receives and sacrifices approximately commensurate valueInvestments by owners and distributions to owners, which are nonreciprocal transfers between an entity and its ownersOther nonreciprocal transfers, such as impositions of taxes or legal judgments, fines, and thefts, which are not voluntary transfers. In a contribution transaction, the resource provider often receives value indirectly by providing a societal benefit although that benefit is not considered to be of commensurate value. In an exchange transaction, the potential public benefits are secondary to the potential direct benefits to the resource provider. The term contribution revenue is used to apply to transactions that are part of the entity's ongoing major or central activities (revenues), or are peripheral or incidental to the entity (gains). See also Inherent Contribution and Conditional Contribution.\"><span>Contribution</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-14/\" class=\"xref\">Accounting Standards Update No. 2016-14</a> </td> <td class=\"entry\">08/18/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/d/#donor-imposed-condition\" class=\"term\" title=\"A donor stipulation (donors include other types of contributors, including makers of certain grants) that represents a barrier that must be overcome before the recipient is entitled to the assets transferred or promised. Failure to overcome the barrier gives the contributor a right of return of the assets it has transferred or gives the promisor a right of release from its obligation to transfer its assets.\"><span>Donor-Imposed Condition</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2018-08/\" class=\"xref\">Accounting Standards Update No. 2018-08</a> </td> <td class=\"entry\">06/21/2018</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/d/#donor-imposed-restriction\" class=\"term\" title=\"A donor stipulation (donors include other types of contributors, including makers of certain grants) that specifies a use for a contributed asset that is more specific than broad limits resulting from the following: The nature of the not-for-profit entity (NFP) The environment in which it operates The purposes specified in its articles of incorporation or bylaws or comparable documents for an unincorporated association. Some donors impose restrictions that are temporary in nature, for example, stipulating that resources be used after a specified date, for particular programs or services, or to acquire buildings or equipment. Other donors impose restrictions that are perpetual in nature, for example, stipulating that resources be maintained in perpetuity. Laws may extend those limits to investment returns from those resources and to other enhancements (diminishments) of those resources. Thus, those laws extend donor-imposed restrictions.\"><span>Donor-Imposed Restriction</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-14/\" class=\"xref\">Accounting Standards Update No. 2016-14</a> </td> <td class=\"entry\">08/18/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/d/#donor-restricted-endowment-fund\" class=\"term\" title=\"An endowment fund that is created by a donor stipulation (donors include other types of contributors, including makers of certain grants) requiring investment of the gift in perpetuity or for a specified term. Some donors or laws may require that a portion of income, gains, or both be added to the gift and invested subject to similar restrictions. The term does not include a Board-Designated Endowment Fund. See Endowment Fund.\"><span>Donor-Restricted Endowment Fund</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-14/\" class=\"xref\">Accounting Standards Update No. 2016-14</a> </td> <td class=\"entry\">08/18/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/e/#effective-interest-rate\" class=\"term\" title=\"The rate of return implicit in the financial asset, that is, the contractual interest rate adjusted for any net deferred fees or costs, premium, or discount existing at the origination or acquisition of the financial asset. For purchased financial assets with credit deterioration, however, to decouple interest income from credit loss recognition, the premium or discount at acquisition excludes the discount embedded in the purchase price that is attributable to the acquirer's assessment of credit losses at the date of acquisition.\"><span>Effective Interest Rate</span></a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a> </td> <td class=\"entry\">12/14/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/e/#effective-interest-rate\" class=\"term\" title=\"The rate of return implicit in the financial asset, that is, the contractual interest rate adjusted for any net deferred fees or costs, premium, or discount existing at the origination or acquisition of the financial asset. For purchased financial assets with credit deterioration, however, to decouple interest income from credit loss recognition, the premium or discount at acquisition excludes the discount embedded in the purchase price that is attributable to the acquirer's assessment of credit losses at the date of acquisition.\"><span>Effective Interest Rate</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-15/\" class=\"xref\">Accounting Standards Update No. 2016-15</a> </td> <td class=\"entry\">08/26/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/e/#endowment-fund\" class=\"term\" title=\"An established fund of cash, securities, or other assets to provide income for the maintenance of a not-for-profit entity (NFP). The use of the assets of the fund may be with or without donor-imposed restrictions. Endowment funds generally are established by donor-restricted gifts and bequests to provide a source of income in perpetuity or for a specified period. See Donor-Restricted Endowment Fund. Alternatively, an NFP's governing board may earmark a portion of its net assets as a Board-Designated Endowment Fund. See Funds Functioning as Endowment.\"><span>Endowment Fund</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-14/\" class=\"xref\">Accounting Standards Update No. 2016-14</a> </td> <td class=\"entry\">08/18/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/f/#fair-value\" class=\"term\" title=\"The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.\"><span>Fair Value</span></a> (3rd def.)</td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a> </td> <td class=\"entry\">10/01/2012</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Financial Asset</strong> (1st def.)</td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a> </td> <td class=\"entry\">12/14/2016</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Financial Asset</strong> (1st def.)</td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2012-05/\" class=\"xref\">Accounting Standards Update No. 2012-05</a> </td> <td class=\"entry\">10/22/2012</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/f/#financial-asset\" class=\"term\" title=\"Cash, evidence of an ownership interest in an entity, or a contract that conveys to one entity a right to do either of the following: Receive cash or another financial instrument from a second entity Exchange other financial instruments on potentially favorable terms with the second entity.\"><span>Financial Asset</span></a> (2nd def.)</td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a> </td> <td class=\"entry\">12/14/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/f/#funds-functioning-as-endowment\" class=\"term\" title=\"Net assets without donor restrictions (donors include other types of contributors, including makers of certain grants) designated by an entity's governing board to be invested to provide income for generally a long but not necessarily specified period. A board-designated endowment, which results from an internal designation, is generally not donor-restricted and is classified as net assets without donor restrictions. The governing board has the right to decide at any time to expend such funds. In rare circumstances, funds functioning as endowment also can include a portion of net assets with donor restrictions. For example, if an NFP is unable to spend donor-restricted contributions in the near term, the board sometimes considers the long-term investment of these funds. (Sometimes referred to as quasi-endowment funds or board-designated endowment funds.)\"><span>Funds Functioning as Endowment</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-14/\" class=\"xref\">Accounting Standards Update No. 2016-14</a> </td> <td class=\"entry\">08/18/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/i/#inherent-contribution\" class=\"term\" title=\"A contribution that results if an entity voluntarily transfers assets (or net assets) or performs services for another entity in exchange for either no assets or for assets of substantially lower value and unstated rights or privileges of a commensurate value are not involved.\"><span>Inherent Contribution</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-14/\" class=\"xref\">Accounting Standards Update No. 2016-14</a> </td> <td class=\"entry\">08/18/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/l/#lease\" class=\"term\" title=\"A contract, or part of a contract, that conveys the right to control the use of identified property, plant, or equipment (an identified asset) for a period of time in exchange for consideration.\"><span>Lease</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a> </td> <td class=\"entry\">02/25/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/l/#lease-liability\" class=\"term\" title=\"A lessee's obligation to make the lease payments arising from a lease, measured on a discounted basis.\"><span>Lease Liability</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a> </td> <td class=\"entry\">02/25/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/l/#lease-payments\" class=\"term\" title=\"See paragraph 842-10-30-5 for what constitutes lease payments from the perspective of a lessee and a lessor.\"><span>Lease Payments</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a> </td> <td class=\"entry\">02/25/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/l/#lease-term\" class=\"term\" title=\"The noncancellable period for which a lessee has the right to use an underlying asset, together with all of the following: Periods covered by an option to extend the lease if the lessee is reasonably certain to exercise that option Periods covered by an option to terminate the lease if the lessee is reasonably certain not to exercise that option Periods covered by an option to extend (or not to terminate) the lease in which exercise of the option is controlled by the lessor.\"><span>Lease Term</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a> </td> <td class=\"entry\">02/25/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/l/#lessee\" class=\"term\" title=\"An entity that enters into a contract to obtain the right to use an underlying asset for a period of time in exchange for consideration.\"><span>Lessee</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a> </td> <td class=\"entry\">02/25/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/l/#lessor\" class=\"term\" title=\"An entity that enters into a contract to provide the right to use an underlying asset for a period of time in exchange for consideration.\"><span>Lessor</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a> </td> <td class=\"entry\">02/25/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/n/#net-assets\" class=\"term\" title=\"The excess or deficiency of assets over liabilities of a not-for-profit entity, which is divided into two mutually exclusive classes according to the existence or absence of donor-imposed restrictions. See Net Assets with Donor Restrictions and Net Assets without Donor Restrictions.\"><span>Net Assets</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-14/\" class=\"xref\">Accounting Standards Update No. 2016-14</a> </td> <td class=\"entry\">08/18/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/n/#net-assets-with-donor-restrictions\" class=\"term\" title=\"The part of net assets of a not-for-profit entity that is subject to donor-imposed restrictions (donors include other types of contributors, including makers of certain grants).\"><span>Net Assets with Donor Restrictions</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-14/\" class=\"xref\">Accounting Standards Update No. 2016-14</a> </td> <td class=\"entry\">08/18/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/n/#net-assets-without-donor-restrictions\" class=\"term\" title=\"The part of net assets of a not-for-profit entity that is not subject to donor-imposed restrictions (donors include other types of contributors, including makers of certain grants).\"><span>Net Assets without Donor Restrictions</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-14/\" class=\"xref\">Accounting Standards Update No. 2016-14</a> </td> <td class=\"entry\">08/18/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/p/#promise-to-give\" class=\"term\" title=\"A written or oral agreement to contribute cash or other assets to another entity. A promise carries rights and obligations—the recipient of a promise to give has a right to expect that the promised assets will be transferred in the future, and the maker has a social and moral obligation, and generally a legal obligation, to make the promised transfer. A promise to give may be either conditional or unconditional.\"><span>Promise to Give</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2018-08/\" class=\"xref\">Accounting Standards Update No. 2018-08</a> </td> <td class=\"entry\">06/21/2018</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/p/#public-business-entity\" class=\"term\" title=\"A public business entity is a business entity meeting any one of the criteria below. Neither a not-for-profit entity nor an employee benefit plan is a business entity. It is required by the U.S. Securities and Exchange Commission (SEC) to file or furnish financial statements, or does file or furnish financial statements (including voluntary filers), with the SEC (including other entities whose financial statements or financial information are required to be or are included in a filing). It is required by the Securities Exchange Act of 1934 (the Act), as amended, or rules or regulations promulgated under the Act, to file or furnish financial statements with a regulatory agency other than the SEC. It is required to file or furnish financial statements with a foreign or domestic regulatory agency in preparation for the sale of or for purposes of issuing securities that are not subject to contractual restrictions on transfer. It has issued, or is a conduit bond obligor for, securities that are traded, listed, or quoted on an exchange or an over-the-counter market. It has one or more securities that are not subject to contractual restrictions on transfer, and it is required by law, contract, or regulation to prepare U.S. GAAP financial statements (including notes) and make them publicly available on a periodic basis (for example, interim or annual periods). An entity must meet both of these conditions to meet this criterion. An entity may meet the definition of a public business entity solely because its financial statements or financial information is included in another entity's filing with the SEC. In that case, the entity is only a public business entity for purposes of financial statements that are filed or furnished with the SEC.\"><span>Public Business Entity</span></a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-86B34FCD-7B0A-4349-8682-E212043FD47A.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-06 (PDF)</a> </td> <td class=\"entry\">04/07/2017</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/p/#public-business-entity\" class=\"term\" title=\"A public business entity is a business entity meeting any one of the criteria below. Neither a not-for-profit entity nor an employee benefit plan is a business entity. It is required by the U.S. Securities and Exchange Commission (SEC) to file or furnish financial statements, or does file or furnish financial statements (including voluntary filers), with the SEC (including other entities whose financial statements or financial information are required to be or are included in a filing). It is required by the Securities Exchange Act of 1934 (the Act), as amended, or rules or regulations promulgated under the Act, to file or furnish financial statements with a regulatory agency other than the SEC. It is required to file or furnish financial statements with a foreign or domestic regulatory agency in preparation for the sale of or for purposes of issuing securities that are not subject to contractual restrictions on transfer. It has issued, or is a conduit bond obligor for, securities that are traded, listed, or quoted on an exchange or an over-the-counter market. It has one or more securities that are not subject to contractual restrictions on transfer, and it is required by law, contract, or regulation to prepare U.S. GAAP financial statements (including notes) and make them publicly available on a periodic basis (for example, interim or annual periods). An entity must meet both of these conditions to meet this criterion. An entity may meet the definition of a public business entity solely because its financial statements or financial information is included in another entity's filing with the SEC. In that case, the entity is only a public business entity for purposes of financial statements that are filed or furnished with the SEC.\"><span>Public Business Entity</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-18/\" class=\"xref\">Accounting Standards Update No. 2016-18</a> </td> <td class=\"entry\">11/17/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/p/#purchased-financial-assets-with-credit-deterioration\" class=\"term\" title=\"Acquired individual financial assets (or acquired groups of financial assets with similar risk characteristics) that as of the date of acquisition have experienced a more-than-insignificant deterioration in credit quality since origination, as determined by an acquirer's assessment. See paragraph 326-20-55-5 for more information on the meaning of similar risk characteristics for assets measured on an amortized cost basis.\"><span>Purchased Financial Assets with Credit Deterioration</span></a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a> </td> <td class=\"entry\">12/14/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/p/#purchased-financial-assets-with-credit-deterioration\" class=\"term\" title=\"Acquired individual financial assets (or acquired groups of financial assets with similar risk characteristics) that as of the date of acquisition have experienced a more-than-insignificant deterioration in credit quality since origination, as determined by an acquirer's assessment. See paragraph 326-20-55-5 for more information on the meaning of similar risk characteristics for assets measured on an amortized cost basis.\"><span>Purchased Financial Assets with Credit Deterioration</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-15/\" class=\"xref\">Accounting Standards Update No. 2016-15</a> </td> <td class=\"entry\">08/26/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/r/#right-of-use-asset\" class=\"term\" title=\"An asset that represents a lessee's right to use an underlying asset for the lease term.\"><span>Right-of-Use Asset</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a> </td> <td class=\"entry\">02/25/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/u/#underlying-asset\" class=\"term\" title=\"An asset that is the subject of a lease for which a right to use that asset has been conveyed to a lessee. The underlying asset could be a physically distinct portion of a single asset.\"><span>Underlying Asset</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a> </td> <td class=\"entry\">02/25/2016</td> </tr> <tr> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-05-3\" class=\"xref\">230-10-05-3</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-10/\" class=\"xref\">Accounting Standards Update No. 2014-10</a> </td> <td class=\"entry\">06/10/2014</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-15-4\" class=\"xref\">230-10-15-4</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2015-07/\" class=\"xref\">Accounting Standards Update No. 2015-07</a> </td> <td class=\"entry\">05/01/2015</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-15-4\" class=\"xref\">230-10-15-4</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2013-08/\" class=\"xref\">Accounting Standards Update No. 2013-08</a> </td> <td class=\"entry\">06/07/2013</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-15-4\" class=\"xref\">230-10-15-4</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a> </td> <td class=\"entry\">10/01/2012</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-45-4\" class=\"xref\">230-10-45-4</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-18/\" class=\"xref\">Accounting Standards Update No. 2016-18</a> </td> <td class=\"entry\">11/17/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-45-5\" class=\"xref\">230-10-45-5</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-18/\" class=\"xref\">Accounting Standards Update No. 2016-18</a> </td> <td class=\"entry\">11/17/2016</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/230/10/#230-10-45-11\" class=\"xref\">230-10-45-11 through 45-13</a></div> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-01/\" class=\"xref\">Accounting Standards Update No. 2016-01</a> </td> <td class=\"entry\">01/05/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-45-12\" class=\"xref\">230-10-45-12</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2012-05/\" class=\"xref\">Accounting Standards Update No. 2012-05</a> </td> <td class=\"entry\">10/22/2012</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-45-12\" class=\"xref\">230-10-45-12</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-15/\" class=\"xref\">Accounting Standards Update No. 2016-15</a> </td> <td class=\"entry\">08/26/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-45-13\" class=\"xref\">230-10-45-13</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-15/\" class=\"xref\">Accounting Standards Update No. 2016-15</a> </td> <td class=\"entry\">08/26/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-45-14\" class=\"xref\">230-10-45-14</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-14/\" class=\"xref\">Accounting Standards Update No. 2016-14</a> </td> <td class=\"entry\">08/18/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-45-14\" class=\"xref\">230-10-45-14</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-09/\" class=\"xref\">Accounting Standards Update No. 2016-09</a> </td> <td class=\"entry\">03/30/2016</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/230/10/#230-10-45-15\" class=\"xref\">230-10-45-15 through 45-17</a></div> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-15/\" class=\"xref\">Accounting Standards Update No. 2016-15</a> </td> <td class=\"entry\">08/26/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-45-15\" class=\"xref\">230-10-45-15</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2018-07/\" class=\"xref\">Accounting Standards Update No. 2018-07</a> </td> <td class=\"entry\">06/20/2018</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-45-15\" class=\"xref\">230-10-45-15</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-09/\" class=\"xref\">Accounting Standards Update No. 2016-09</a> </td> <td class=\"entry\">03/30/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-45-17\" class=\"xref\">230-10-45-17</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-14/\" class=\"xref\">Accounting Standards Update No. 2016-14</a> </td> <td class=\"entry\">08/18/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-45-17\" class=\"xref\">230-10-45-17</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-09/\" class=\"xref\">Accounting Standards Update No. 2016-09</a> </td> <td class=\"entry\">03/30/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-45-19\" class=\"xref\">230-10-45-19</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-01/\" class=\"xref\">Accounting Standards Update No. 2016-01</a> </td> <td class=\"entry\">01/05/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-45-20\" class=\"xref\">230-10-45-20</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2015-10/\" class=\"xref\">Accounting Standards Update No. 2015-10</a> </td> <td class=\"entry\">06/12/2015</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-45-21\" class=\"xref\">230-10-45-21</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a> </td> <td class=\"entry\">06/16/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-45-21\" class=\"xref\">230-10-45-21</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-01/\" class=\"xref\">Accounting Standards Update No. 2016-01</a> </td> <td class=\"entry\">01/05/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-45-21\" class=\"xref\">230-10-45-21</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a> </td> <td class=\"entry\">10/01/2012</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-45-21A\" class=\"xref\">230-10-45-21A</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2023-08/\" class=\"xref\">Accounting Standards Update No. 2023-08</a> </td> <td class=\"entry\">12/13/2023</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-45-21A\" class=\"xref\">230-10-45-21A</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a> </td> <td class=\"entry\">12/14/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-45-21A\" class=\"xref\">230-10-45-21A</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2012-05/\" class=\"xref\">Accounting Standards Update No. 2012-05</a> </td> <td class=\"entry\">10/22/2012</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/230/10/#230-10-45-21B\" class=\"xref\">230-10-45-21B through 45-21D</a></div> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-15/\" class=\"xref\">Accounting Standards Update No. 2016-15</a> </td> <td class=\"entry\">08/26/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-45-22\" class=\"xref\">230-10-45-22</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-15/\" class=\"xref\">Accounting Standards Update No. 2016-15</a> </td> <td class=\"entry\">08/26/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-45-22A\" class=\"xref\">230-10-45-22A</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-15/\" class=\"xref\">Accounting Standards Update No. 2016-15</a> </td> <td class=\"entry\">08/26/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-45-24\" class=\"xref\">230-10-45-24</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-18/\" class=\"xref\">Accounting Standards Update No. 2016-18</a> </td> <td class=\"entry\">11/17/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-45-24\" class=\"xref\">230-10-45-24</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2015-01/\" class=\"xref\">Accounting Standards Update No. 2015-01</a> </td> <td class=\"entry\">01/09/2015</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-45-24\" class=\"xref\">230-10-45-24</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-08/\" class=\"xref\">Accounting Standards Update No. 2014-08</a> </td> <td class=\"entry\">04/10/2014</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-45-24A\" class=\"xref\">230-10-45-24A</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-08/\" class=\"xref\">Accounting Standards Update No. 2014-08</a> </td> <td class=\"entry\">04/10/2014</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-45-25\" class=\"xref\">230-10-45-25</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-15/\" class=\"xref\">Accounting Standards Update No. 2016-15</a> </td> <td class=\"entry\">08/26/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-45-25\" class=\"xref\">230-10-45-25</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-09/\" class=\"xref\">Accounting Standards Update No. 2016-09</a> </td> <td class=\"entry\">03/30/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-45-27A\" class=\"xref\">230-10-45-27A</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2023-08/\" class=\"xref\">Accounting Standards Update No. 2023-08</a> </td> <td class=\"entry\">12/13/2023</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-45-28\" class=\"xref\">230-10-45-28</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-EFA6D1D7-EED2-443D-BBD3-C6F2E960EBE3.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2014-20 (PDF)</a> </td> <td class=\"entry\">09/29/2014</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-45-28\" class=\"xref\">230-10-45-28</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-08/\" class=\"xref\">Accounting Standards Update No. 2010-08</a> </td> <td class=\"entry\">02/02/2010</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-45-29\" class=\"xref\">230-10-45-29</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-14/\" class=\"xref\">Accounting Standards Update No. 2016-14</a> </td> <td class=\"entry\">08/18/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-45-30\" class=\"xref\">230-10-45-30</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-14/\" class=\"xref\">Accounting Standards Update No. 2016-14</a> </td> <td class=\"entry\">08/18/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-50-2\" class=\"xref\">230-10-50-2</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2023-09/\" class=\"xref\">Accounting Standards Update No. 2023-09</a> </td> <td class=\"entry\">12/14/2023</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-50-2\" class=\"xref\">230-10-50-2</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-15/\" class=\"xref\">Accounting Standards Update No. 2016-15</a> </td> <td class=\"entry\">08/26/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-50-2A\" class=\"xref\">230-10-50-2A</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2023-09/\" class=\"xref\">Accounting Standards Update No. 2023-09</a> </td> <td class=\"entry\">12/14/2023</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-50-4\" class=\"xref\">230-10-50-4</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-15/\" class=\"xref\">Accounting Standards Update No. 2016-15</a> </td> <td class=\"entry\">08/26/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-50-4\" class=\"xref\">230-10-50-4</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a> </td> <td class=\"entry\">02/25/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-50-7\" class=\"xref\">230-10-50-7</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-3BF14124-F810-42BD-94AF-B77932BACA44.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2021-09 (PDF)</a> </td> <td class=\"entry\">08/20/2021</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-50-7\" class=\"xref\">230-10-50-7</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-18/\" class=\"xref\">Accounting Standards Update No. 2016-18</a> </td> <td class=\"entry\">11/17/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-50-8\" class=\"xref\">230-10-50-8</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-3BF14124-F810-42BD-94AF-B77932BACA44.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2021-09 (PDF)</a> </td> <td class=\"entry\">08/20/2021</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-50-8\" class=\"xref\">230-10-50-8</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-18/\" class=\"xref\">Accounting Standards Update No. 2016-18</a> </td> <td class=\"entry\">11/17/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-50-9\" class=\"xref\">230-10-50-9</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2023-06/\" class=\"xref\">Accounting Standards Update No. 2023-06</a> </td> <td class=\"entry\">10/09/2023</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-55-10\" class=\"xref\">230-10-55-10</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-18/\" class=\"xref\">Accounting Standards Update No. 2016-18</a> </td> <td class=\"entry\">11/17/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-55-10\" class=\"xref\">230-10-55-10</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-15/\" class=\"xref\">Accounting Standards Update No. 2016-15</a> </td> <td class=\"entry\">08/26/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-55-10\" class=\"xref\">230-10-55-10</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a> </td> <td class=\"entry\">02/25/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-55-11\" class=\"xref\">230-10-55-11</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a> </td> <td class=\"entry\">02/25/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-55-12A\" class=\"xref\">230-10-55-12A</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-18/\" class=\"xref\">Accounting Standards Update No. 2016-18</a> </td> <td class=\"entry\">11/17/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-55-13\" class=\"xref\">230-10-55-13</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-18/\" class=\"xref\">Accounting Standards Update No. 2016-18</a> </td> <td class=\"entry\">11/17/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-55-13\" class=\"xref\">230-10-55-13</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-15/\" class=\"xref\">Accounting Standards Update No. 2016-15</a> </td> <td class=\"entry\">08/26/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-55-13\" class=\"xref\">230-10-55-13</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a> </td> <td class=\"entry\">02/25/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-55-14\" class=\"xref\">230-10-55-14</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2023-09/\" class=\"xref\">Accounting Standards Update No. 2023-09</a> </td> <td class=\"entry\">12/14/2023</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-55-15\" class=\"xref\">230-10-55-15</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a> </td> <td class=\"entry\">02/25/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-55-18A\" class=\"xref\">230-10-55-18A</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-18/\" class=\"xref\">Accounting Standards Update No. 2016-18</a> </td> <td class=\"entry\">11/17/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-55-19\" class=\"xref\">230-10-55-19</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-18/\" class=\"xref\">Accounting Standards Update No. 2016-18</a> </td> <td class=\"entry\">11/17/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-55-19\" class=\"xref\">230-10-55-19</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a> </td> <td class=\"entry\">02/25/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-55-20\" class=\"xref\">230-10-55-20</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-18/\" class=\"xref\">Accounting Standards Update No. 2016-18</a> </td> <td class=\"entry\">11/17/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-55-20\" class=\"xref\">230-10-55-20</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-15/\" class=\"xref\">Accounting Standards Update No. 2016-15</a> </td> <td class=\"entry\">08/26/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-55-20\" class=\"xref\">230-10-55-20</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a> </td> <td class=\"entry\">02/25/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-60-2\" class=\"xref\">230-10-60-2</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-01/\" class=\"xref\">Accounting Standards Update No. 2016-01</a> </td> <td class=\"entry\">01/05/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-60-2A\" class=\"xref\">230-10-60-2A</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-01/\" class=\"xref\">Accounting Standards Update No. 2016-01</a> </td> <td class=\"entry\">01/05/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-60-5\" class=\"xref\">230-10-60-5</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-10/\" class=\"xref\">Accounting Standards Update No. 2014-10</a> </td> <td class=\"entry\">06/10/2014</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-65-1\" class=\"xref\">230-10-65-1</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2012-05/\" class=\"xref\">Accounting Standards Update No. 2012-05</a> </td> <td class=\"entry\">10/22/2012</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-65-2\" class=\"xref\">230-10-65-2</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-15/\" class=\"xref\">Accounting Standards Update No. 2016-15</a> </td> <td class=\"entry\">08/26/2016</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/230/10/#230-10-65-3\" class=\"xref\">230-10-65-3</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-18/\" class=\"xref\">Accounting Standards Update No. 2016-18</a> </td> <td class=\"entry\">11/17/2016</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nBoard-Designated Endowment Fund | Added | Accounting Standards Update No. 2016-14 | 08/1…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:165dc4fd760e5e9ddf527bb2ddf470029b0931d73e94feebf83a2be26301c663","downloaded_from":"2026-09-09T23:11:17.967Z","last_downloaded_at":"2026-09-09T23:11:17.967Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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