{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/275/10/#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":"275","topic_title":"Risks and Uncertainties","subtopic":"275-10","subtopic_title":"Overall","section":{"number":"60","label":"60 Relationships","anchor":"60-relationships","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"275-10-60-1","para":"60-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/maintenance-updates-2018/\" class=\"xref\">Paragraph superseded by Maintenance Update 2018-02</a>.</div></div>","snippet":"Paragraph superseded by Maintenance Update 2018-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6438743332dd3d36f34277c9639dbf84968e4406d4b7d13b51c2596de3f0ffd6","downloaded_from":"2026-09-09T23:22:17.586Z","last_downloaded_at":"2026-09-09T23:22:17.586Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482811","source_sha256":"8f9e9362f788c7c0eba801deb644c0c3931be06c511e1f26620bc2ddb7edcc93"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4753541d6a6a5f95cdfc78a65d6f94142e50a8225de5836cfe3d5a106b508e4f","downloaded_from":"2026-09-09T23:22:17.586Z","last_downloaded_at":"2026-09-09T23:22:17.586Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482811","source_sha256":"8f9e9362f788c7c0eba801deb644c0c3931be06c511e1f26620bc2ddb7edcc93"}},{"block":null,"heading":"Interim Reporting","paragraphs":[{"citation":"275-10-60-2","para":"60-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">See paragraph <a href=\"/asc/270/10/#270-10-50-6\" class=\"xref\">270-10-50-6</a> for guidance on disclosure of contingencies in summarized interim financial information of publicly traded entities.</div><div class=\"div pending-text\" id=\"d3e7422-108594__GUID-F44BD814-F20A-4F61-8741-255027BD8EE5\"><div class=\"div date-effective\"><span class=\"transition-header\">Transition date:</span><span class=\"p-alphabet\">(P) December 16, 2027; (N) December 16, 2028</span><span class=\"transition-header pipe-separator\">Transition guidance:</span></div><a href=\"/asc/270/10/#270-10-65-1\" class=\"xref\">270-10-65-1</a><span class=\"sfragment\" id=\"GUID-E53C1508-CB10-4409-8F10-166E1529E68A\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/270/10/#270-10-50-69\" class=\"xref\">270-10-50-69</a> for guidance on disclosure of contingencies in interim financial </span></span><span class=\"sfragment\" id=\"GUID-1FCA7413-1A01-4FEE-BAB0-38FA4CB5B5BE\"><span class=\"sfragment-source\">statements and notes in accordance with generally accepted accounting principles.</span></span></div></div>","snippet":"See paragraph 270-10-50-6 for guidance on disclosure of contingencies in summarized interim financial information of publicly traded entities.Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidanc…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bdf4b84c448c81a0df55e11a9c142192224f4a8d72deb799d7155cbdaf4cc9cb","downloaded_from":"2026-09-09T23:22:17.586Z","last_downloaded_at":"2026-09-09T23:22:17.586Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482811","source_sha256":"8f9e9362f788c7c0eba801deb644c0c3931be06c511e1f26620bc2ddb7edcc93"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce021fc080f0049ce67e4111670e0cb011a6558a248576efb4450fc89f5eb8d2","downloaded_from":"2026-09-09T23:22:17.586Z","last_downloaded_at":"2026-09-09T23:22:17.586Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482811","source_sha256":"8f9e9362f788c7c0eba801deb644c0c3931be06c511e1f26620bc2ddb7edcc93"}},{"block":null,"heading":"Inventory","paragraphs":[{"citation":"275-10-60-3","para":"60-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_83A82138-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See Example 1 (paragraph <a href=\"/asc/330/10/#330-10-55-8\" class=\"xref\">330-10-55-8</a>) for an illustration of the kinds of disclosures required for risks and uncertainties related to inventory. </span></span></div></div>","snippet":"See Example 1 (paragraph 330-10-55-8) for an illustration of the kinds of disclosures required for risks and uncertainties related to inventory.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f1ea45d2cd5c9201112421aafa8b2050ae43d44baae45b78774246fa4074bded","downloaded_from":"2026-09-09T23:22:17.586Z","last_downloaded_at":"2026-09-09T23:22:17.586Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482811","source_sha256":"8f9e9362f788c7c0eba801deb644c0c3931be06c511e1f26620bc2ddb7edcc93"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dece1d72ff5290aeadb23e4328b22fa527b08da35225c008e7fbc148184da353","downloaded_from":"2026-09-09T23:22:17.586Z","last_downloaded_at":"2026-09-09T23:22:17.586Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482811","source_sha256":"8f9e9362f788c7c0eba801deb644c0c3931be06c511e1f26620bc2ddb7edcc93"}},{"block":null,"heading":"Property, Plant, and Equipment","paragraphs":[{"citation":"275-10-60-3A","para":"60-3A","html":"<div class=\"asc-body\"><div class=\"norm-text\">See Example 12 (paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/360/10/#360-10-55-50\" class=\"xref\">360-10-55-50 through 55-54</a></div>) for an illustration of the kinds of disclosures required for risks and uncertainties related to specialized manufacturing equipment.</div></div>","snippet":"See Example 12 (paragraphs 360-10-55-50 through 55-54) for an illustration of the kinds of disclosures required for risks and uncertainties related to specialized manufacturing equipment.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:42606558039abb70d6b3cd8c664667967c5df83526f5c400b3c995d3e22439df","downloaded_from":"2026-09-09T23:22:17.586Z","last_downloaded_at":"2026-09-09T23:22:17.586Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482811","source_sha256":"8f9e9362f788c7c0eba801deb644c0c3931be06c511e1f26620bc2ddb7edcc93"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8625020fee54aa5a8e4039ae861fdeb3da9610b1f5b472c9baccd6e5258845d7","downloaded_from":"2026-09-09T23:22:17.586Z","last_downloaded_at":"2026-09-09T23:22:17.586Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482811","source_sha256":"8f9e9362f788c7c0eba801deb644c0c3931be06c511e1f26620bc2ddb7edcc93"}},{"block":null,"heading":"Asset Retirement and Environmental Obligations","paragraphs":[{"citation":"275-10-60-4","para":"60-4","html":"<div class=\"asc-body\"><div class=\"norm-text\">See Example 1 (paragraph <a href=\"/asc/410/30/#410-30-55-7\" class=\"xref\">410-30-55-7</a>) for an illustration of the kinds of disclosures required for risks and uncertainties related to environmental remediation liabilities.</div></div>","snippet":"See Example 1 (paragraph 410-30-55-7) for an illustration of the kinds of disclosures required for risks and uncertainties related to environmental remediation liabilities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fb11732d4f151c605e041a4ece8fe326d4ac7583734af57bc7ca2dcca434044c","downloaded_from":"2026-09-09T23:22:17.586Z","last_downloaded_at":"2026-09-09T23:22:17.586Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482811","source_sha256":"8f9e9362f788c7c0eba801deb644c0c3931be06c511e1f26620bc2ddb7edcc93"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4fa75824d9404d89ed761f329f4a1fa83d21eedb55f725edc7e257d647f90321","downloaded_from":"2026-09-09T23:22:17.586Z","last_downloaded_at":"2026-09-09T23:22:17.586Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482811","source_sha256":"8f9e9362f788c7c0eba801deb644c0c3931be06c511e1f26620bc2ddb7edcc93"}},{"block":null,"heading":"Contingencies","paragraphs":[{"citation":"275-10-60-5","para":"60-5","html":"<div class=\"asc-body\"><div class=\"norm-text\">See Example 3 (paragraphs <a href=\"/asc/450/20/#450-20-55-36\" class=\"xref\">450-20-55-36</a>) for an illustration of the kinds of disclosures required for risks and uncertainties related to loss contingencies.</div></div>","snippet":"See Example 3 (paragraphs 450-20-55-36) for an illustration of the kinds of disclosures required for risks and uncertainties related to loss contingencies.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eee5e46a411957ef0f1b7a5da89cd0da458efa9f0c72eec995c514f124d129ef","downloaded_from":"2026-09-09T23:22:17.586Z","last_downloaded_at":"2026-09-09T23:22:17.586Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482811","source_sha256":"8f9e9362f788c7c0eba801deb644c0c3931be06c511e1f26620bc2ddb7edcc93"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:28feed6d54c654872db1c8574629d7ee7d894990e8916429611c6e1cd6c3278a","downloaded_from":"2026-09-09T23:22:17.586Z","last_downloaded_at":"2026-09-09T23:22:17.586Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482811","source_sha256":"8f9e9362f788c7c0eba801deb644c0c3931be06c511e1f26620bc2ddb7edcc93"}},{"block":null,"heading":"Guarantees","paragraphs":[{"citation":"275-10-60-6","para":"60-6","html":"<div class=\"asc-body\"><div class=\"norm-text\">See Example 1 (paragraph <a href=\"/asc/460/10/#460-10-55-25\" class=\"xref\">460-10-55-25</a>) for an illustration of the kinds of disclosures required for risks and uncertainties related to guarantees of debt.</div></div>","snippet":"See Example 1 (paragraph 460-10-55-25) for an illustration of the kinds of disclosures required for risks and uncertainties related to guarantees of debt.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d33e82fde7eb34d81ce1f7ce30ec5506f21d3491a398429e44ec17046ae3c030","downloaded_from":"2026-09-09T23:22:17.586Z","last_downloaded_at":"2026-09-09T23:22:17.586Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482811","source_sha256":"8f9e9362f788c7c0eba801deb644c0c3931be06c511e1f26620bc2ddb7edcc93"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bade1807bc58da594d578bb2827b738d0b8b5392d2985ed36b7561e6f97da2f3","downloaded_from":"2026-09-09T23:22:17.586Z","last_downloaded_at":"2026-09-09T23:22:17.586Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482811","source_sha256":"8f9e9362f788c7c0eba801deb644c0c3931be06c511e1f26620bc2ddb7edcc93"}},{"block":null,"heading":"Revenue Recognition","paragraphs":[{"citation":"275-10-60-7","para":"60-7","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_83A8227E-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/606/10/#606-10-50-1\" class=\"xref\">606-10-50-1 through 50-23</a></div> for disclosures of <a href=\"/glossary/r/#revenue\" class=\"term\" title=\"Inflows or other enhancements of assets of an entity or settlements of its liabilities (or a combination of both) from delivering or producing goods, rendering services, or other activities that constitute the entity's ongoing major or central operations.\"><span>revenue</span></a> from <a href=\"/glossary/c/#contract\" class=\"term\" title=\"An agreement between two or more parties that creates enforceable rights and obligations.\"><span>contracts</span></a> with <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>customers</span></a>.</span></span></div></div>","snippet":"See paragraphs 606-10-50-1 through 50-23 for disclosures of revenue from contracts with customers.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:afdfdc680b5a45ce01b7cd38fdd2d477667bab83e58d3bb4ce441830567ab579","downloaded_from":"2026-09-09T23:22:17.586Z","last_downloaded_at":"2026-09-09T23:22:17.586Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482811","source_sha256":"8f9e9362f788c7c0eba801deb644c0c3931be06c511e1f26620bc2ddb7edcc93"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:44e85efb27c6fca6e4088f65456ac81e0982d808fb7067d82e71c0cc135a590a","downloaded_from":"2026-09-09T23:22:17.586Z","last_downloaded_at":"2026-09-09T23:22:17.586Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482811","source_sha256":"8f9e9362f788c7c0eba801deb644c0c3931be06c511e1f26620bc2ddb7edcc93"}},{"block":null,"heading":"Income Taxes","paragraphs":[{"citation":"275-10-60-8","para":"60-8","html":"<div class=\"asc-body\"><div class=\"norm-text\">See Example 31 (paragraph <a href=\"/asc/740/10/#740-10-55-218\" class=\"xref\">740-10-55-218</a>) for an illustration of the kinds of disclosures required for risks and uncertainties related to income taxes.</div></div>","snippet":"See Example 31 (paragraph 740-10-55-218) for an illustration of the kinds of disclosures required for risks and uncertainties related to income taxes.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eab60c12505e432a0b55f74694b755bd9a67776e5c6479b8e44c16e2ddab34ea","downloaded_from":"2026-09-09T23:22:17.586Z","last_downloaded_at":"2026-09-09T23:22:17.586Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482811","source_sha256":"8f9e9362f788c7c0eba801deb644c0c3931be06c511e1f26620bc2ddb7edcc93"}},{"citation":"275-10-60-9","para":"60-9","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2012-04/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2012-04</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2012-04.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fcfd7b757eb524e3e24015538cbc8cc4c7b4598315e8a2ec01d02f3c570931c6","downloaded_from":"2026-09-09T23:22:17.586Z","last_downloaded_at":"2026-09-09T23:22:17.586Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482811","source_sha256":"8f9e9362f788c7c0eba801deb644c0c3931be06c511e1f26620bc2ddb7edcc93"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:002ca07c0366d1e0cde9e0a6a79960e7bbf1e45925c81161fbf0f9542a8be793","downloaded_from":"2026-09-09T23:22:17.586Z","last_downloaded_at":"2026-09-09T23:22:17.586Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482811","source_sha256":"8f9e9362f788c7c0eba801deb644c0c3931be06c511e1f26620bc2ddb7edcc93"}},{"block":null,"heading":"Not-for-Profit Entities","paragraphs":[{"citation":"275-10-60-10","para":"60-10","html":"<div class=\"asc-body\"><div class=\"norm-text\">See Example 12 (paragraph <a href=\"/asc/605/958/#605-958-55-69\" class=\"xref\">958-605-55-69</a>) for an illustration of the kinds of disclosures required for risks and uncertainties related to contributions.</div></div>","snippet":"See Example 12 (paragraph 958-605-55-69) for an illustration of the kinds of disclosures required for risks and uncertainties related to contributions.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d68b6a433168f698627d52954ad26f932c0dbd5caa22f84f33089d2b52229f2","downloaded_from":"2026-09-09T23:22:17.586Z","last_downloaded_at":"2026-09-09T23:22:17.586Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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