{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/305/10/","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.","number":"305-10","topic":"305","title":"Overall","area":"Assets","paragraphs":7,"summary":"ASC 305-10 is the Overall subtopic of the Cash and Cash Equivalents topic, but its substantive content has been removed — the scope, overview, and implementation guidance paragraphs were superseded by Maintenance Update 2017-21 and ASU 2012-04. As a result, 305-10 today functions largely as a placeholder heading; the operative guidance on cash and cash equivalents lives elsewhere, principally in ASC 230 (definition and presentation of cash equivalents, restricted cash) and ASC 210 (balance sheet classification).","concepts":["cash and cash equivalents","superseded guidance","codification maintenance update","scope exceptions","restricted cash","balance sheet classification"],"categories":["Presentation","Cash flows","Financial statement presentation","Transition and effective dates"],"level":"introductory","topic_title":"Cash and Cash Equivalents","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"305-10-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div> <div class=\"norm-text\"> <table class=\"asc-table\" id=\"SL29646017-196250\"> <tr> <td class=\"entry\"> <strong class=\"ph b\">Paragraph</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Action</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Accounting Standards Update</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Date</strong> </td> </tr> <tr> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Cash</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-EB56EA6C-A38A-4126-8CF8-B6241EA754EF.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-21 (PDF)</a> </td> <td class=\"entry\">12/22/2017</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Cash and Cash Equivalents</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-EB56EA6C-A38A-4126-8CF8-B6241EA754EF.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-21 (PDF)</a> </td> <td class=\"entry\">12/22/2017</td> </tr> <tr> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/305/10/#305-10-05-1\" class=\"xref\"><span class=\"hide-content required-cleanup\">Check output number.</span>305-10-05-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-EB56EA6C-A38A-4126-8CF8-B6241EA754EF.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-21 (PDF)</a> </td> <td class=\"entry\">12/22/2017</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/305/10/#305-10-15-1\" class=\"xref\"><span class=\"hide-content required-cleanup\">Check output number.</span>305-10-15-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-EB56EA6C-A38A-4126-8CF8-B6241EA754EF.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-21 (PDF)</a> </td> <td class=\"entry\">12/22/2017</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/305/10/#305-10-15-2\" class=\"xref\"><span class=\"hide-content required-cleanup\">Check output number.</span>305-10-15-2</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-EB56EA6C-A38A-4126-8CF8-B6241EA754EF.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-21 (PDF)</a> </td> <td class=\"entry\">12/22/2017</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/305/10/#305-10-55-1\" class=\"xref\"><span class=\"hide-content required-cleanup\">Check output number.</span>305-10-55-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a> </td> <td class=\"entry\">10/01/2012</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nCash | Superseded | Maintenance Update 2017-21 | 12/22/2017 |\nCash and Cash Equivalents …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:210e3e958e300af5e3e76df59d93c9bb0ae64fcce21cfa9bcd54015b42c89c98","downloaded_from":"2026-09-09T23:23:45.283Z","last_downloaded_at":"2026-09-09T23:23:45.283Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483390","source_sha256":"4d81a6c71523ae78880fede81f302e2fe6386d3f576f1cb951782c3b695267a0"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e6cbf25a9d680314929f82f0eaad2371d37bc2700a76741591f51a49e69ca793","downloaded_from":"2026-09-09T23:23:45.283Z","last_downloaded_at":"2026-09-09T23:23:45.283Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483390","source_sha256":"4d81a6c71523ae78880fede81f302e2fe6386d3f576f1cb951782c3b695267a0"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:27ddd0458ce9a1cba2719e4d4c6ff3266172f322efb21394960629b8e151d793","downloaded_from":"2026-09-09T23:23:45.283Z","last_downloaded_at":"2026-09-09T23:23:45.283Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483390","source_sha256":"4d81a6c71523ae78880fede81f302e2fe6386d3f576f1cb951782c3b695267a0"}},{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"305-10-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/maintenance-updates-2017/\" class=\"xref\">Paragraph superseded by Maintenance Update 2017-21.</a></div></div>","snippet":"Paragraph superseded by Maintenance Update 2017-21.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:475c7b2514a49664665ef67235421b6d316c8641e01c362168eac9624c057f61","downloaded_from":"2026-09-09T23:23:47.302Z","last_downloaded_at":"2026-09-09T23:23:47.302Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483366","source_sha256":"bf7ac19d33f9bed04235ebe856c31405faa082d6efa1cc7f9722c7226b7c8a01"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e8d609d154395037147d6cacbf40a6498fdc90e44b3c56db52a29f571cf7f1b8","downloaded_from":"2026-09-09T23:23:47.302Z","last_downloaded_at":"2026-09-09T23:23:47.302Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483366","source_sha256":"bf7ac19d33f9bed04235ebe856c31405faa082d6efa1cc7f9722c7226b7c8a01"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e92423d9236efc6956c0549471bb81a77c9e5aeed3d7dda325fa9c029bb5675a","downloaded_from":"2026-09-09T23:23:47.302Z","last_downloaded_at":"2026-09-09T23:23:47.302Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483366","source_sha256":"bf7ac19d33f9bed04235ebe856c31405faa082d6efa1cc7f9722c7226b7c8a01"}},{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"305-10-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/maintenance-updates-2017/\" class=\"xref\">Paragraph superseded by Maintenance Update 2017-21.</a></div></div>","snippet":"Paragraph superseded by Maintenance Update 2017-21.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d37a937da829f39ea7ff63bb88ca8519f10af82ce3b5f3fcf319578c5ffa44eb","downloaded_from":"2026-09-09T23:23:49.104Z","last_downloaded_at":"2026-09-09T23:23:49.104Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483439","source_sha256":"42304ffb207a080468b15c97b417c064141f1d0167fb12de3f911c901fe98100"}},{"citation":"305-10-15-2","para":"15-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/maintenance-updates-2017/\" class=\"xref\">Paragraph superseded by Maintenance Update 2017-21.</a></div></div>","snippet":"Paragraph superseded by Maintenance Update 2017-21.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4e00a48ab7ce6725069edc102a883e170ce63d7fcdce6b6329c7a1227e79e12a","downloaded_from":"2026-09-09T23:23:49.104Z","last_downloaded_at":"2026-09-09T23:23:49.104Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483439","source_sha256":"42304ffb207a080468b15c97b417c064141f1d0167fb12de3f911c901fe98100"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2664876d8e1c2b9e5cd53f046d76730e2c7ecb4817125bae2b4cfdd6ecf7f378","downloaded_from":"2026-09-09T23:23:49.104Z","last_downloaded_at":"2026-09-09T23:23:49.104Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483439","source_sha256":"42304ffb207a080468b15c97b417c064141f1d0167fb12de3f911c901fe98100"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f41497eaf08894a5eef2bb808c1e71c060db68810ad8916ece546423959f401d","downloaded_from":"2026-09-09T23:23:49.104Z","last_downloaded_at":"2026-09-09T23:23:49.104Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483439","source_sha256":"42304ffb207a080468b15c97b417c064141f1d0167fb12de3f911c901fe98100"}},{"number":"20","label":"20 Glossary","anchor":"20-glossary","is_sec":false,"groups":[],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bf80daccfc71ebb0d1c9b1bcb06f8014d57392beb32471eb856fa5712af96202","downloaded_from":"2026-09-09T23:23:53.017Z","last_downloaded_at":"2026-09-09T23:23:53.017Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483414","source_sha256":"425786c2f86db178fc2882b17a8e630e9dc9d9660841179e22d4672773350c32"}},{"number":"55","label":"55 Implementation Guidance and Illustrations","anchor":"55-implementation-guidance-and-illustrations","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"305-10-55-1","para":"55-1","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":"sha256:77c1f09ba5d18a71626026772aeb5a0c9011c0b4709065dceab6f508bdc187b0","downloaded_from":"2026-09-09T23:23:55.465Z","last_downloaded_at":"2026-09-09T23:23:55.465Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483423","source_sha256":"824058c1cc09b8dd175106e6bb75a1907e422c2d6b5bbd74b373dc6d3a8196e5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a234ab177ebb1d35442eb96b2a8b329f29db44a63f3edb7b6669b200ef9dc24a","downloaded_from":"2026-09-09T23:23:55.465Z","last_downloaded_at":"2026-09-09T23:23:55.465Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483423","source_sha256":"824058c1cc09b8dd175106e6bb75a1907e422c2d6b5bbd74b373dc6d3a8196e5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bab38ff5711d0e934b08b89080031c3334ce6f2b0469095841fbec4a0f0e2b7a","downloaded_from":"2026-09-09T23:23:55.465Z","last_downloaded_at":"2026-09-09T23:23:55.465Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483423","source_sha256":"824058c1cc09b8dd175106e6bb75a1907e422c2d6b5bbd74b373dc6d3a8196e5"}},{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"305-10-S00-1","para":"S00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div> <div class=\"norm-text\"> <table class=\"asc-table\" frame=\"all\" id=\"SL116632418-227034\"> <tr> <td class=\"entry\"> <strong class=\"ph b\">Paragraph</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Action</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Accounting Standards Update</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Date</strong> </td> </tr> <tr> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/305/10/#305-10-S50-1\" class=\"xref\">305-10-S50-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-EB56EA6C-A38A-4126-8CF8-B6241EA754EF.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-21 (PDF)</a> </td> <td class=\"entry\">12/22/2017</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n305-10-S50-1 | Superseded | Maintenance Update 2017-21 | 12/22/2017 |","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:729b058ff41aa14244a8a1d9cf71e7162227c29f5af76a832ba9b14bc7350f11","downloaded_from":"2026-09-09T23:23:58.063Z","last_downloaded_at":"2026-09-09T23:23:58.063Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480663","source_sha256":"745188758d7be788b9977bc1aa71ef3304cd8d15c57bf24006da6db6d63d7340"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f62ac3b081024a8ebcef46c2362c6fad825a9873c0d52653fdf2ad54ff83dbde","downloaded_from":"2026-09-09T23:23:58.063Z","last_downloaded_at":"2026-09-09T23:23:58.063Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480663","source_sha256":"745188758d7be788b9977bc1aa71ef3304cd8d15c57bf24006da6db6d63d7340"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3738288e9e4f1866eac2323661ebe8fc91f66fd2a7e859b58151e1b9f0a7a373","downloaded_from":"2026-09-09T23:23:58.063Z","last_downloaded_at":"2026-09-09T23:23:58.063Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480663","source_sha256":"745188758d7be788b9977bc1aa71ef3304cd8d15c57bf24006da6db6d63d7340"}},{"number":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"305-10-S50-1","para":"S50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/maintenance-updates-2017/\" class=\"xref\">Paragraph superseded by Maintenance Update 2017-21.</a></div></div>","snippet":"Paragraph superseded by Maintenance Update 2017-21.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fc3591a28a8270c3f862a00d889c4fc46fd702a3992de79d8c676c5a5d9a2049","downloaded_from":"2026-09-09T23:24:00.799Z","last_downloaded_at":"2026-09-09T23:24:00.799Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480633","source_sha256":"fe776bb4c942a7016cfd9c9502712e7527b48ce7a28c3db7cb2688cf16b4011a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:50cf7ba7b8e3ea6a8b6f26508bad59f907d7d1be9437285952af3b34628df0f8","downloaded_from":"2026-09-09T23:24:00.799Z","last_downloaded_at":"2026-09-09T23:24:00.799Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480633","source_sha256":"fe776bb4c942a7016cfd9c9502712e7527b48ce7a28c3db7cb2688cf16b4011a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b5b99138aaabfba10c6d70828cb9cab1fd05d03d68e39ac336a119ec364b01f","downloaded_from":"2026-09-09T23:24:00.799Z","last_downloaded_at":"2026-09-09T23:24:00.799Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480633","source_sha256":"fe776bb4c942a7016cfd9c9502712e7527b48ce7a28c3db7cb2688cf16b4011a"}}],"enrichment":{"summary":"ASC 305-10 is the Overall subtopic of the Cash and Cash Equivalents topic, but its substantive content has been removed — the scope, overview, and implementation guidance paragraphs were superseded by Maintenance Update 2017-21 and ASU 2012-04. As a result, 305-10 today functions largely as a placeholder heading; the operative guidance on cash and cash equivalents lives elsewhere, principally in ASC 230 (definition and presentation of cash equivalents, restricted cash) and ASC 210 (balance sheet classification).","key_points":["The Overview and Background paragraph (305-10-05-1) was superseded by Maintenance Update 2017-21, leaving no descriptive content in the subtopic.","The Scope and Scope Exceptions paragraphs (305-10-15-1 and 305-10-15-2) were superseded by Maintenance Update 2017-21, so 305-10 states no scope of its own.","The Implementation Guidance and Illustrations paragraph (305-10-55-1) was superseded by Accounting Standards Update No. 2012-04.","Because no recognition, measurement, or disclosure requirements remain in 305-10, practitioners must look to ASC 230 for the cash equivalents definition and statement of cash flows presentation, including restricted cash under ASU 2016-18.","A superseded paragraph number is retained in the Codification for reference continuity; it does not create or preserve any requirement."],"categories":["Presentation","Cash flows","Financial statement presentation","Transition and effective dates"],"audience_level":"introductory","student_note":"Don't assume a topic number implies live guidance — ASC 305-10 is essentially an empty shell after its paragraphs were superseded, and the common mistake is citing it for the definition of cash equivalents, which actually resides in ASC 230 (and the Master Glossary).","related_topics":["230","210","305-20","820","825"],"key_concepts":["cash and cash equivalents","superseded guidance","codification maintenance update","scope exceptions","restricted cash","balance sheet classification"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e22b5fe177262080a628c9fbeddfdc602b737a14af728ee355226837c8ea763","downloaded_from":"2026-09-09T23:23:45.283Z","last_downloaded_at":"2026-09-09T23:24:00.799Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"305-942","title":"Financial Services—Depository and Lending","topic_title":"Cash and Cash Equivalents","score":0.8603,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cc52647103538958d1051f4679281341dadafb955c9c9d010faa8a8157491d6a","downloaded_from":"2026-09-09T23:24:02.436Z","last_downloaded_at":"2026-09-09T23:24:15.048Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"305-946","title":"Financial Services—Investment Companies","topic_title":"Cash and Cash Equivalents","score":0.8372,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7af06f58614f3fee39d194f6550d218404ed5d390a58401754956467ee48323d","downloaded_from":"2026-09-09T23:24:17.692Z","last_downloaded_at":"2026-09-09T23:24:27.229Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"305-954","title":"Health Care Entities","topic_title":"Cash and Cash Equivalents","score":0.8349,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:81c1abf3aca10fa796f83c31c50f1b6661e283b8b32b64e8f92fd281a4c5ff3e","downloaded_from":"2026-09-09T23:24:29.109Z","last_downloaded_at":"2026-09-09T23:24:39.111Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"325-944","title":"Financial Services—Insurance","topic_title":"Investments—Other","score":0.7884,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0dd8f10b22260bc5b1724d62d51d2b1aa831933d5d84567895499ecaf1590a2d","downloaded_from":"2026-09-09T23:46:10.614Z","last_downloaded_at":"2026-09-09T23:46:35.252Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"325-20","title":"Cost Method Investments","topic_title":"Investments—Other","score":0.7847,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5a4513e36415c69f8b6e64425399345fd163ba24898db45aca2d722b60d74739","downloaded_from":"2026-09-09T23:43:27.068Z","last_downloaded_at":"2026-09-09T23:43:52.504Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"225-10","title":"Overall","topic_title":"Income Statement","score":0.778,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d185463328d890b216199dedaf99a992c1621cd9c489b6a530a881a665dbc191","downloaded_from":"2026-09-09T23:07:39.903Z","last_downloaded_at":"2026-09-09T23:08:13.742Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}],"prev":{"number":"280-954","title":"Health Care Entities","topic_title":"Segment Reporting","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:976007736c23e41270af4a94998fb1080202661b26c006a99a66169a338e8937","downloaded_from":"2026-09-09T23:23:37.140Z","last_downloaded_at":"2026-09-09T23:23:41.372Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"next":{"number":"305-942","title":"Financial Services—Depository and Lending","topic_title":"Cash and Cash Equivalents","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9719e2a5f8af12bc385dd769a2b0d82962a95328c196ad0cd6f9b753debe35ea","downloaded_from":"2026-09-09T23:24:02.436Z","last_downloaded_at":"2026-09-09T23:24:15.048Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db1c372d34419651bf78b15a5934f5da9a95837b65b640d674b591f1b2e7f8ea","downloaded_from":"2026-09-09T23:23:45.283Z","last_downloaded_at":"2026-09-09T23:24:00.799Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}