{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/280/10/#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":"280","topic_title":"Segment Reporting","subtopic":"280-10","subtopic_title":"Overall","section":{"number":"60","label":"60 Relationships","anchor":"60-relationships","is_sec":false,"groups":[{"block":null,"heading":"Intangibles—Goodwill and Other","paragraphs":[{"citation":"280-10-60-1","para":"60-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">For information to be disclosed about goodwill in each reportable segment and significant changes in the allocation of goodwill by reportable segments, see Topic <a altsource=\"GUID-AF51D49C-E942-44A2-B623-B786E5DED001.ditamap\" class=\"ditamap\">350</a>.</div></div>","snippet":"For information to be disclosed about goodwill in each reportable segment and significant changes in the allocation of goodwill by reportable segments, see Topic 350.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0116ca65dc75d687a9865e5ac061822f1c5039ab7895a9f01e04038b9d4e7d1e","downloaded_from":"2026-09-09T23:22:57.400Z","last_downloaded_at":"2026-09-09T23:22:57.400Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482759","source_sha256":"1e9688978b4c85b68b7b7216051acb0d48133e0e664bbcc2077fa34da3c5c55c"}},{"citation":"280-10-60-2","para":"60-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_84FD2879-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For segment disclosures related to each impairment loss recognized related to an intangible asset, see Topic <a altsource=\"GUID-AF51D49C-E942-44A2-B623-B786E5DED001.ditamap\" class=\"ditamap\">350</a>. </span></span></div></div>","snippet":"For segment disclosures related to each impairment loss recognized related to an intangible asset, see Topic 350.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:47cf64966c00c7d37a2d2cff1c2ef762a5debaaf2b22f718066f5dde6300a3c1","downloaded_from":"2026-09-09T23:22:57.400Z","last_downloaded_at":"2026-09-09T23:22:57.400Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482759","source_sha256":"1e9688978b4c85b68b7b7216051acb0d48133e0e664bbcc2077fa34da3c5c55c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:29b2ea84a5c43ba7093bea6d12e440fc45a325f003f5e1f28c9390245a853225","downloaded_from":"2026-09-09T23:22:57.400Z","last_downloaded_at":"2026-09-09T23:22:57.400Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482759","source_sha256":"1e9688978b4c85b68b7b7216051acb0d48133e0e664bbcc2077fa34da3c5c55c"}},{"block":null,"heading":"Exit or Disposal Cost Obligations","paragraphs":[{"citation":"280-10-60-3","para":"60-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_84FD2979-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For segment information to be disclosed in the period in which an exit or disposal activity is initiated, see paragraph <a href=\"/asc/420/10/#420-10-50-1\" class=\"xref\">420-10-50-1</a>. </span></span></div></div>","snippet":"For segment information to be disclosed in the period in which an exit or disposal activity is initiated, see paragraph 420-10-50-1.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ea99943ecf0aa48d2df15674593422d306d81be7409ce8c226476f0aed56bd72","downloaded_from":"2026-09-09T23:22:57.400Z","last_downloaded_at":"2026-09-09T23:22:57.400Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482759","source_sha256":"1e9688978b4c85b68b7b7216051acb0d48133e0e664bbcc2077fa34da3c5c55c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:14049fe3947f4a368a4c0b54657b28ac28ad68abe3adf73d174228a4ba7eb5d6","downloaded_from":"2026-09-09T23:22:57.400Z","last_downloaded_at":"2026-09-09T23:22:57.400Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482759","source_sha256":"1e9688978b4c85b68b7b7216051acb0d48133e0e664bbcc2077fa34da3c5c55c"}},{"block":null,"heading":"Airlines","paragraphs":[{"citation":"280-10-60-4","para":"60-4","html":"<div class=\"asc-body\"><div class=\"norm-text\">For information about segmentation in the airline industry, see Subtopic <a altsource=\"GUID-28623AC7-02D3-4C43-8389-0E697A732069.ditamap\" class=\"ditamap\">908-280</a>.</div></div>","snippet":"For information about segmentation in the airline industry, see Subtopic 908-280.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7ebb0afc2e2418265e6e21688fd1c7daac2c7315226fc6f88845fdc4c406a1c8","downloaded_from":"2026-09-09T23:22:57.400Z","last_downloaded_at":"2026-09-09T23:22:57.400Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482759","source_sha256":"1e9688978b4c85b68b7b7216051acb0d48133e0e664bbcc2077fa34da3c5c55c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:487faea23b6411f53e96db91bdb71d7507471418f49605d60c947060d16232a9","downloaded_from":"2026-09-09T23:22:57.400Z","last_downloaded_at":"2026-09-09T23:22:57.400Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482759","source_sha256":"1e9688978b4c85b68b7b7216051acb0d48133e0e664bbcc2077fa34da3c5c55c"}},{"block":null,"heading":"Entertainment—Casinos","paragraphs":[{"citation":"280-10-60-5","para":"60-5","html":"<div class=\"asc-body\"><div class=\"norm-text\">For segment guidance in the casino industry, see Subtopic <a altsource=\"GUID-16021B52-A39C-457C-BA85-FB3AC001EA3A.ditamap\" class=\"ditamap\">924-280</a>.<span class=\"sfragment\" id=\"sfr_84FD2A83-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"></span></span></div></div>","snippet":"For segment guidance in the casino industry, see Subtopic 924-280.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:21273ee680cacac08f3bb5eb3e08750bb532cf9dd3593e990dd02c7fbbec34e6","downloaded_from":"2026-09-09T23:22:57.400Z","last_downloaded_at":"2026-09-09T23:22:57.400Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482759","source_sha256":"1e9688978b4c85b68b7b7216051acb0d48133e0e664bbcc2077fa34da3c5c55c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:231195a4700d57188b1a4d67a53464ebe40c9a28ef6b27bb0665d015c2336e3c","downloaded_from":"2026-09-09T23:22:57.400Z","last_downloaded_at":"2026-09-09T23:22:57.400Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482759","source_sha256":"1e9688978b4c85b68b7b7216051acb0d48133e0e664bbcc2077fa34da3c5c55c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8f455a8509ca8b04e5180d9a9cdd9210e213425b494fd3de024d1969f0affca7","downloaded_from":"2026-09-09T23:22:57.400Z","last_downloaded_at":"2026-09-09T23:22:57.400Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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