{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/235/932/#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":"235","topic_title":"Notes to Financial Statements","subtopic":"235-932","subtopic_title":"Extractive Activities—Oil and Gas","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"235-932-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div> <div class=\"norm-text\"> <table class=\"asc-table\" id=\"SL6808658-128558\"> <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/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-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/c/#customer\" class=\"term\" title=\"A party that has contracted with an entity to obtain goods or services that are an output of the entity's ordinary activities in exchange for consideration.\"><span>Customer</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/e/#exploratory-well\" class=\"term\" title=\"An exploratory well is a well drilled to find a new field or to find a new reservoir in a field previously found to be productive of oil or gas in another reservoir. Generally, an exploratory well is any well that is not a development well, a service well , or a stratigraphic test well.\"><span>Exploratory Well</span></a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-03/\" class=\"xref\">Accounting Standards Update No. 2010-03</a> </td> <td class=\"entry\">01/06/2010</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/o/#oil-and-gas-producing-activities\" class=\"term\" title=\"Paragraph 932-10-15-2A defines the term oil- and gas-producing activities.\"><span>Oil- and Gas-Producing Activities</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-03/\" class=\"xref\">Accounting Standards Update No. 2010-03</a> </td> <td class=\"entry\">01/06/2010</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/p/#production\" class=\"term\" title=\"Production involves lifting the crude oil and natural gas to the surface, extracting saleable hydrocarbons, in the solid, liquid, or gaseous state from oil sands, shale, coalbeds, or other nonrenewable natural resources that are intended to be upgraded into synthetic oil or gas, gathering, treating, field processing (as in the case of processing gas to extract liquid hydrocarbons), and field storage. The oil and gas production function shall be regarded as ending at a terminal point, which is the outlet valve on the lease or field storage tank. If unusual physical or operational circumstances exist, it may be appropriate to regard the terminal point for the production function as: The first point at which oil, gas, or gas liquids, natural or synthetic, are delivered to a main pipeline, a common carrier, a refinery, or a marine terminal In the case of natural resources that are intended to be upgraded into synthetic oil or gas, if those natural resources are delivered to a purchaser before upgrading, the first point at which the natural resources are delivered to a main pipeline, a common carrier, a refinery, a marine terminal, or a facility that upgrades such natural resources into synthetic oil or gas.\"><span>Production</span></a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-03/\" class=\"xref\">Accounting Standards Update No. 2010-03</a> </td> <td class=\"entry\">01/06/2010</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/p/#properties\" class=\"term\" title=\"Mineral interests in properties (hereinafter referred to as properties), which include all of the following: Fee ownership or a lease Concession Other interest representing the legal right to produce or a revenue interest in the production of oil or gas subject to such terms as may be imposed by the conveyance of that interest. Properties also include: Royalty interests Production payments payable in oil or gas Other nonoperating interests in properties operated by others. Properties include those agreements with foreign governments or authorities under which an entity participates in the operation of the related properties or otherwise serves as producer of the underlying reserves (see paragraph 932-235-50-7); but properties do not include other supply agreements or contracts that represent the right to purchase (as opposed to extract) oil and gas. Properties are classified as proved properties or unproved properties.\"><span>Properties</span></a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-03/\" class=\"xref\">Accounting Standards Update No. 2010-03</a> </td> <td class=\"entry\">01/06/2010</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/p/#proved-developed-oil-and-gas-reserves\" class=\"term\" title=\"Proved developed oil and gas reserves are proved reserves that can be expected to be recovered: Through existing wells with existing equipment and operating methods or in which the cost of the required equipment is relatively minor compared with the cost of a new well Through installed extraction equipment and infrastructure operational at the time of the reserves estimate if the extraction is by means not involving a well.\"><span>Proved Developed Oil and Gas Reserves</span></a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-03/\" class=\"xref\">Accounting Standards Update No. 2010-03</a> </td> <td class=\"entry\">01/06/2010</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/p/#proved-oil-and-gas-reserves\" class=\"term\" title=\"Proved oil and gas reserves are those quantities of oil and gas, which, by analysis of geoscience and engineering data, can be estimated with reasonable certainty to be economically producible from a given date forward, from known reservoirs, and under existing economic conditions, operating methods, and government regulation before the time at which contracts providing the right to operate expire, unless evidence indicates that renewal is reasonably certain, regardless of whether the estimate is a deterministic estimate or probabilistic estimate. The project to extract the hydrocarbons must have commenced, or the operator must be reasonably certain that it will commence the project, within a reasonable time.The area of the reservoir considered as proved includes all of the following: The area identified by drilling and limited by fluid contacts, if any Adjacent undrilled portions of the reservoir that can, with reasonable certainty, be judged to be continuous with it and to contain economically producible oil or gas on the basis of available geoscience and engineering data. In the absence of data on fluid contacts, proved quantities in a reservoir are limited by the lowest known hydrocarbons as seen in a well penetration unless geoscience, engineering, or performance data and reliable technology establish a lower contact with reasonable certainty.Where direct observation from well penetrations has defined a highest known oil elevation and the potential exists for an associated gas cap, proved oil reserves may be assigned in the structurally higher portions of the reservoir only if geoscience, engineering, or performance data and reliable technology establish the higher contact with reasonable certainty.Reserves that can be produced economically through application of improved recovery techniques (including, but not limited to, fluid injection) are included in the proved classification when both of the following occur: Successful testing by a pilot project in an area of the reservoir with properties no more favorable than in the reservoir as a whole, the operation of an installed program in the reservoir or an analogous reservoir, or other evidence using reliable technology establishes the reasonable certainty of the engineering analysis on which the project or program was based. The project has been approved for development by all necessary parties and entities, including governmental entities. Existing economic conditions include prices and costs at which economic producibility from a reservoir is to be determined. The price shall be the average price during the 12-month period before the ending date of the period covered by the report, determined as an unweighted arithmetic average of the first-day-of-the-month price for each month within such period, unless prices are defined by contractual arrangements, excluding escalations based upon future conditions.\"><span>Proved Oil and Gas Reserves</span></a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-03/\" class=\"xref\">Accounting Standards Update No. 2010-03</a> </td> <td class=\"entry\">01/06/2010</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/p/#proved-undeveloped-oil-and-gas-reserves\" class=\"term\" title=\"Proved undeveloped oil and gas reserves are proved reserves that are expected to be recovered from new wells on undrilled acreage, or from existing wells where a relatively major expenditure is required for recompletion. Reserves on undrilled acreage shall be limited to those directly offsetting development spacing areas that are reasonably certain of production when drilled, unless evidence using reliable technology exists that establishes reasonable certainty of economic producibility at greater distances. Undrilled locations can be classified as having undeveloped reserves only if a development plan has been adopted indicating that they are scheduled to be drilled within five years, unless the specific circumstances, justify a longer time. Under no circumstances shall estimates for proved undeveloped reserves be attributable to any acreage for which an application of fluid injection or other improved recovery technique is contemplated, unless such techniques have been proved effective by actual projects in the same reservoir or an analogous reservoir, or by other evidence using reliable technology establishing reasonable certainty.\"><span>Proved Undeveloped Oil and Gas Reserves</span></a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-03/\" class=\"xref\">Accounting Standards Update No. 2010-03</a> </td> <td class=\"entry\">01/06/2010</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/s/#significant-oil-and-gas-producing-activities\" class=\"term\" title=\"An entity is regarded as having significant oil- and gas-producing activities if it satisfies any of the following criteria. The criteria shall be applied separately for each year for which a complete set of annual financial statements is presented. Revenues from oil- and gas-producing activities, as defined in paragraph 932-235-50-24 (including both sales to unaffiliated customers and sales or transfers to the entity's other operations), are 10 percent or more of the combined revenues (sales to unaffiliated customers and sales or transfers to the entity's other operations) of all of the entity's industry segments. An industry segment is a component of an entity engaged in providing a product or service or a group of related products or services primarily to external customers (that is, customers outside the entity) for a profit. Results of operations for oil- and gas-producing activities, including equity earnings or losses from oil- and gas- producing activities of equity method investees and excluding the effect of income taxes, are 10 percent or more of the greater of the following: The combined operating profit (including equity earnings) of all industry segments that did not incur an operating loss The combined operating loss (including equity losses) of all industry segments that did incur an operating loss. The identifiable assets of oil- and gas-producing activities (tangible and intangible entity assets that are used by oil- and gas-producing activities, including an allocated portion of assets used jointly with other operations and the investment balance in the oil- and gas-producing activities of equity method investees) are 10 percent or more of the assets of the entity, excluding assets used exclusively for general corporate purposes.\"><span>Significant Activities</span></a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-03/\" class=\"xref\">Accounting Standards Update No. 2010-03</a> </td> <td class=\"entry\">01/06/2010</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/235/932/#235-932-50-1\" class=\"xref\">932-235-50-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-03/\" class=\"xref\">Accounting Standards Update No. 2010-03</a> </td> <td class=\"entry\">01/06/2010</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/235/932/#235-932-50-1A\" class=\"xref\">932-235-50-1A through 50-1C</a></div> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-03/\" class=\"xref\">Accounting Standards Update No. 2010-03</a> </td> <td class=\"entry\">01/06/2010</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/235/932/#235-932-50-2\" class=\"xref\">932-235-50-2</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-03/\" class=\"xref\">Accounting Standards Update No. 2010-03</a> </td> <td class=\"entry\">01/06/2010</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/235/932/#235-932-50-2A\" class=\"xref\">932-235-50-2A</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/235/932/#235-932-50-4\" class=\"xref\">932-235-50-4</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-03/\" class=\"xref\">Accounting Standards Update No. 2010-03</a> </td> <td class=\"entry\">01/06/2010</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/235/932/#235-932-50-6\" class=\"xref\">932-235-50-6</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-03/\" class=\"xref\">Accounting Standards Update No. 2010-03</a> </td> <td class=\"entry\">01/06/2010</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/235/932/#235-932-50-6A\" class=\"xref\">932-235-50-6A</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-03/\" class=\"xref\">Accounting Standards Update No. 2010-03</a> </td> <td class=\"entry\">01/06/2010</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/235/932/#235-932-50-6B\" class=\"xref\">932-235-50-6B</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-03/\" class=\"xref\">Accounting Standards Update No. 2010-03</a> </td> <td class=\"entry\">01/06/2010</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/235/932/#235-932-50-7\" class=\"xref\">932-235-50-7 through 50-9</a></div> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-03/\" class=\"xref\">Accounting Standards Update No. 2010-03</a> </td> <td class=\"entry\">01/06/2010</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/235/932/#235-932-50-11\" class=\"xref\">932-235-50-11</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-03/\" class=\"xref\">Accounting Standards Update No. 2010-03</a> </td> <td class=\"entry\">01/06/2010</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/235/932/#235-932-50-11A\" class=\"xref\">932-235-50-11A</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-03/\" class=\"xref\">Accounting Standards Update No. 2010-03</a> </td> <td class=\"entry\">01/06/2010</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/235/932/#235-932-50-11B\" class=\"xref\">932-235-50-11B</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-03/\" class=\"xref\">Accounting Standards Update No. 2010-03</a> </td> <td class=\"entry\">01/06/2010</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/235/932/#235-932-50-15\" class=\"xref\">932-235-50-15</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-03/\" class=\"xref\">Accounting Standards Update No. 2010-03</a> </td> <td class=\"entry\">01/06/2010</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/235/932/#235-932-50-16\" class=\"xref\">932-235-50-16</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-03/\" class=\"xref\">Accounting Standards Update No. 2010-03</a> </td> <td class=\"entry\">01/06/2010</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/235/932/#235-932-50-19\" class=\"xref\">932-235-50-19</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-03/\" class=\"xref\">Accounting Standards Update No. 2010-03</a> </td> <td class=\"entry\">01/06/2010</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/235/932/#235-932-50-20\" class=\"xref\">932-235-50-20</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-03/\" class=\"xref\">Accounting Standards Update No. 2010-03</a> </td> <td class=\"entry\">01/06/2010</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/235/932/#235-932-50-23\" class=\"xref\">932-235-50-23</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-03/\" class=\"xref\">Accounting Standards Update No. 2010-03</a> </td> <td class=\"entry\">01/06/2010</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/235/932/#235-932-50-24\" class=\"xref\">932-235-50-24</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/235/932/#235-932-50-27\" class=\"xref\">932-235-50-27</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-03/\" class=\"xref\">Accounting Standards Update No. 2010-03</a> </td> <td class=\"entry\">01/06/2010</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/235/932/#235-932-50-28\" class=\"xref\">932-235-50-28</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-03/\" class=\"xref\">Accounting Standards Update No. 2010-03</a> </td> <td class=\"entry\">01/06/2010</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/235/932/#235-932-50-30\" class=\"xref\">932-235-50-30</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-03/\" class=\"xref\">Accounting Standards Update No. 2010-03</a> </td> <td class=\"entry\">01/06/2010</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/235/932/#235-932-50-31\" class=\"xref\">932-235-50-31</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-03/\" class=\"xref\">Accounting Standards Update No. 2010-03</a> </td> <td class=\"entry\">01/06/2010</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/235/932/#235-932-50-33\" class=\"xref\">932-235-50-33</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-03/\" class=\"xref\">Accounting Standards Update No. 2010-03</a> </td> <td class=\"entry\">01/06/2010</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/235/932/#235-932-50-35\" class=\"xref\">932-235-50-35</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-03/\" class=\"xref\">Accounting Standards Update No. 2010-03</a> </td> <td class=\"entry\">01/06/2010</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/235/932/#235-932-50-35A\" class=\"xref\">932-235-50-35A</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-03/\" class=\"xref\">Accounting Standards Update No. 2010-03</a> </td> <td class=\"entry\">01/06/2010</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/235/932/#235-932-55-2\" class=\"xref\">932-235-55-2 through 55-7</a></div> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-03/\" class=\"xref\">Accounting Standards Update No. 2010-03</a> </td> <td class=\"entry\">01/06/2010</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | 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