# ASC 255-10-60: Changing Prices — Overall — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/255/10/#60-relationships)

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## ASC 255-10-60: 60 Relationships

[Read section](https://asc.understandingaccounting.org/asc/255/10/#60-relationships)

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#### Contractors—Federal Government

##### [255-10-60-1](https://asc.understandingaccounting.org/asc/255/10/#255-10-60-1)

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For guidance on supplementary information provided by contractors on the effects of changing prices when calculating the [purchasing power gain or loss](https://asc.understandingaccounting.org/glossary/p/#purchasing-power-gain-or-loss "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.") on net monetary items, see paragraph [912-255-50-1](https://asc.understandingaccounting.org/asc/255/912/#255-912-50-1).