{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/255/10/#60-relationships","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":"255","topic_title":"Changing Prices","subtopic":"255-10","subtopic_title":"Overall","section":{"number":"60","label":"60 Relationships","anchor":"60-relationships","is_sec":false,"groups":[{"block":null,"heading":"Contractors—Federal Government","paragraphs":[{"citation":"255-10-60-1","para":"60-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_79FDA112-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For guidance on supplementary information provided by contractors on the effects of changing prices when calculating the <a href=\"/glossary/p/#purchasing-power-gain-or-loss\" class=\"term\" title=\"The net gain or loss determined by restating in units of constant purchasing power the opening and closing balances of, and transactions in, monetary assets and liabilities.\"><span>purchasing power gain or loss</span></a> on net monetary items, see paragraph <a href=\"/asc/255/912/#255-912-50-1\" class=\"xref\">912-255-50-1</a>. </span></span></div></div>","snippet":"For guidance on supplementary information provided by contractors on the effects of changing prices when calculating the purchasing power gain or loss on net monetary items, see paragraph 912-255-50-1.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a2163276742d8fd559b7a5db3bbc9dad154bb27317c230fb0b6ed70d2908a29e","downloaded_from":"2026-09-09T23:18:30.447Z","last_downloaded_at":"2026-09-09T23:18:30.447Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481785","source_sha256":"66a83b76eb496628b475db023d272b2c71eae773f88f82b0a43c29b52284c4a3"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:161b2780bcc1af3aecfa5c9ea86c17eae8b7ee6b4f4ccadd1ede9b0d72892dde","downloaded_from":"2026-09-09T23:18:30.447Z","last_downloaded_at":"2026-09-09T23:18:30.447Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481785","source_sha256":"66a83b76eb496628b475db023d272b2c71eae773f88f82b0a43c29b52284c4a3"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8bac7ed7bab5ea8caa53de5a6b2d6eee699442c675ab28a962a986a863d3eeaa","downloaded_from":"2026-09-09T23:18:30.447Z","last_downloaded_at":"2026-09-09T23:18:30.447Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481785","source_sha256":"66a83b76eb496628b475db023d272b2c71eae773f88f82b0a43c29b52284c4a3"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8bac7ed7bab5ea8caa53de5a6b2d6eee699442c675ab28a962a986a863d3eeaa","downloaded_from":"2026-09-09T23:18:30.447Z","last_downloaded_at":"2026-09-09T23:18:30.447Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481785","source_sha256":"66a83b76eb496628b475db023d272b2c71eae773f88f82b0a43c29b52284c4a3"}}