{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/280/924/#50-disclosure","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":"280-924","subtopic_title":"Entertainment—Casinos","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":"Geographic Segments","paragraphs":[{"citation":"280-924-50-1","para":"50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_DE537ADA-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Operations of a nonpublic business entity with a casino property that also includes a hotel, restaurant, parking garage, and the like are generally considered as one industry segment. </span></span><span class=\"sfragment\" id=\"sfr_DE537CF4-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The operating revenues of each are generally separately determinable. However, because of the natural interdependence of such operations, an allocation of costs among them to determine relative contributions to income (operating profit) would be largely arbitrary and, therefore, not meaningful. </span></span><span class=\"sfragment\" id=\"sfr_DE537EF1-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"> However, nonpublic casino business entities operating in various legal jurisdictions may have geographic segments and shall therefore report such information. </span></span></div></div>","snippet":"Operations of a nonpublic business entity with a casino property that also includes a hotel, restaurant, parking garage, and the like are generally considered as one industry segment. The operating revenues of each are g…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c65a088083174131be65250dc09563cd604983c5114786a5552320d9364e722","downloaded_from":"2026-09-09T23:23:26.099Z","last_downloaded_at":"2026-09-09T23:23:26.099Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477621","source_sha256":"fac7993c8ac1a38e00ea04afa776ca681e2b15da5dd8761d58e672b885269116"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e3f3833676340b900a5f93581701febd87d8f93db485bba6e49e1439749ba51","downloaded_from":"2026-09-09T23:23:26.099Z","last_downloaded_at":"2026-09-09T23:23:26.099Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477621","source_sha256":"fac7993c8ac1a38e00ea04afa776ca681e2b15da5dd8761d58e672b885269116"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fa50166d5ade77c55c66842f3cd23def4d03a2891b1d456003ea9dbac898cf81","downloaded_from":"2026-09-09T23:23:26.099Z","last_downloaded_at":"2026-09-09T23:23:26.099Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477621","source_sha256":"fac7993c8ac1a38e00ea04afa776ca681e2b15da5dd8761d58e672b885269116"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fa50166d5ade77c55c66842f3cd23def4d03a2891b1d456003ea9dbac898cf81","downloaded_from":"2026-09-09T23:23:26.099Z","last_downloaded_at":"2026-09-09T23:23:26.099Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477621","source_sha256":"fac7993c8ac1a38e00ea04afa776ca681e2b15da5dd8761d58e672b885269116"}}