{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/305/942/","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":"305-942","topic":"305","title":"Financial Services—Depository and Lending","area":"Assets","paragraphs":6,"summary":"ASC 305-942 was the industry-specific guidance on cash and cash equivalents for depository and lending institutions (banks, savings institutions, credit unions). Every paragraph in the subtopic — scope, presentation, and disclosure — was superseded by Maintenance Update 2017-21, so the subtopic contains no operative guidance. Entities in this industry now apply the general guidance in ASC 305 and, for restricted/reserve balances and cash flow classification, ASC 942-305 and ASC 230.","concepts":["cash and cash equivalents","depository and lending institutions","superseded guidance","industry-specific subtopic","restricted cash","reserve balances"],"categories":["Presentation","Disclosure","Industry-specific","Transition and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":"305-942-00-1","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\" frame=\"all\" id=\"SL116632418-227036\"> <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/305/942/#305-942-05-1\" class=\"xref\">942-305-05-1</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Superseded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/305/942/#305-942-05-2\" class=\"xref\">942-305-05-2</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/305/942/#305-942-15-1\" class=\"xref\">942-305-15-1</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/305/942/#305-942-45-1\" class=\"xref\">942-305-45-1</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/305/942/#305-942-50-1\" class=\"xref\">942-305-50-1</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| | | |\n942-305-05-1 | Superseded | Maintenance Update 2017-21 | 12/22/2017 |\n942-305-05-2 | Sup…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ec288500bf8c7786fc39681e0472db1bee5ad1c1bb31612ca98a9129ebd72ef9","downloaded_from":"2026-09-09T23:24:02.436Z","last_downloaded_at":"2026-09-09T23:24:02.436Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477732","source_sha256":"30e711042d0c0d3a53e8948c3f2537802023794e5ad92cf077b060bb63a4a8da"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1227a808e391885f123fe08c9010b63e94bf5a69487def09000edf77f00ec833","downloaded_from":"2026-09-09T23:24:02.436Z","last_downloaded_at":"2026-09-09T23:24:02.436Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477732","source_sha256":"30e711042d0c0d3a53e8948c3f2537802023794e5ad92cf077b060bb63a4a8da"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:043670045e416268f90b537181a656518bf5cc20a5dff729300fe2ae98f18d59","downloaded_from":"2026-09-09T23:24:02.436Z","last_downloaded_at":"2026-09-09T23:24:02.436Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477732","source_sha256":"30e711042d0c0d3a53e8948c3f2537802023794e5ad92cf077b060bb63a4a8da"}},{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"305-942-05-1","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":"sha256:3edd5456b3713a0c8e4a2bde8dec95f3166fa54967c3841df3bf8b4f33cbca4e","downloaded_from":"2026-09-09T23:24:06.364Z","last_downloaded_at":"2026-09-09T23:24:06.364Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478510","source_sha256":"20c8e805142b460da1718d94a0f39479d31d1a4d64f7f4f0a0b99e972f217d36"}},{"citation":"305-942-05-2","para":"05-2","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":"sha256:7415973cf212055197d7eafe8998ad38b7f94d4fad0a576e6a0be2432d29718e","downloaded_from":"2026-09-09T23:24:06.364Z","last_downloaded_at":"2026-09-09T23:24:06.364Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478510","source_sha256":"20c8e805142b460da1718d94a0f39479d31d1a4d64f7f4f0a0b99e972f217d36"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:317aba8dee8644ad14c8c2a0a9fd6c4113757fa332c3df33fa0e08681f4df349","downloaded_from":"2026-09-09T23:24:06.364Z","last_downloaded_at":"2026-09-09T23:24:06.364Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478510","source_sha256":"20c8e805142b460da1718d94a0f39479d31d1a4d64f7f4f0a0b99e972f217d36"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:138bd44f963f216aa0edfa1fe7e93aac55385e56c1ddab24cd9a53af1ceaa7a0","downloaded_from":"2026-09-09T23:24:06.364Z","last_downloaded_at":"2026-09-09T23:24:06.364Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478510","source_sha256":"20c8e805142b460da1718d94a0f39479d31d1a4d64f7f4f0a0b99e972f217d36"}},{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"305-942-15-1","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:bf66885ddb904d09747e41fd167bff450ddf802018c6febeab178df2e6ee6f34","downloaded_from":"2026-09-09T23:24:10.033Z","last_downloaded_at":"2026-09-09T23:24:10.033Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477656","source_sha256":"3e247e36f9937df078c031ca6c21c78b7dabb567f1fbfc68c7a478bc7c4d8354"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f8b2df778c97a737f38bcc07eb39979356d9965948dd2d74d3e0b220ab19c267","downloaded_from":"2026-09-09T23:24:10.033Z","last_downloaded_at":"2026-09-09T23:24:10.033Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477656","source_sha256":"3e247e36f9937df078c031ca6c21c78b7dabb567f1fbfc68c7a478bc7c4d8354"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:40f42e9d4258c5c2d1533c2d577ee63024f3c14b15d4f29bbe938abc6fd4f80b","downloaded_from":"2026-09-09T23:24:10.033Z","last_downloaded_at":"2026-09-09T23:24:10.033Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477656","source_sha256":"3e247e36f9937df078c031ca6c21c78b7dabb567f1fbfc68c7a478bc7c4d8354"}},{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"305-942-45-1","para":"45-1","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":"sha256:7f76b137a3d6dd37b20e6418cd5d488681acd3caf473bc0cc1ad6050fd41f8ae","downloaded_from":"2026-09-09T23:24:13.259Z","last_downloaded_at":"2026-09-09T23:24:13.259Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478796","source_sha256":"bea72e1e237e4b0a53170b0d3d2ae303629d8de8e09fc044009e66da96de3fad"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bae4103989f88c8d3de537d921c5f003153cb4ab5d2aa9ab87e3867462e7cdaf","downloaded_from":"2026-09-09T23:24:13.259Z","last_downloaded_at":"2026-09-09T23:24:13.259Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478796","source_sha256":"bea72e1e237e4b0a53170b0d3d2ae303629d8de8e09fc044009e66da96de3fad"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e1f012ed53e474ff6694e1353a86b1fffb217201d20ac0a2c8b73b2dbb7f3abb","downloaded_from":"2026-09-09T23:24:13.259Z","last_downloaded_at":"2026-09-09T23:24:13.259Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478796","source_sha256":"bea72e1e237e4b0a53170b0d3d2ae303629d8de8e09fc044009e66da96de3fad"}},{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"305-942-50-1","para":"50-1","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":"sha256:823c2b0f9d4f408352026bc80c0e86c568fc839b9da30cdd723a33da85e5de6c","downloaded_from":"2026-09-09T23:24:15.048Z","last_downloaded_at":"2026-09-09T23:24:15.048Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478765","source_sha256":"fca50a03d1fa41027e597c69a463c24f8691fe456c1a55d2954bf176cc84f9aa"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fdbe8ddb3b4e4d642d7b2f9b2c0bff2f9bc4a0465f4d043c82eddcbea573f5d7","downloaded_from":"2026-09-09T23:24:15.048Z","last_downloaded_at":"2026-09-09T23:24:15.048Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478765","source_sha256":"fca50a03d1fa41027e597c69a463c24f8691fe456c1a55d2954bf176cc84f9aa"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ada8eed3fb7f946139f29448a88f536747867fe6008a60009bca81840a153184","downloaded_from":"2026-09-09T23:24:15.048Z","last_downloaded_at":"2026-09-09T23:24:15.048Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478765","source_sha256":"fca50a03d1fa41027e597c69a463c24f8691fe456c1a55d2954bf176cc84f9aa"}}],"enrichment":{"summary":"ASC 305-942 was the industry-specific guidance on cash and cash equivalents for depository and lending institutions (banks, savings institutions, credit unions). Every paragraph in the subtopic — scope, presentation, and disclosure — was superseded by Maintenance Update 2017-21, so the subtopic contains no operative guidance. Entities in this industry now apply the general guidance in ASC 305 and, for restricted/reserve balances and cash flow classification, ASC 942-305 and ASC 230.","key_points":["All content of this subtopic (305-942-05-1, 05-2, 15-1, 45-1, and 50-1) was superseded by Maintenance Update 2017-21 and imposes no requirements.","Because the subtopic is empty, depository and lending entities look to the general Cash and Cash Equivalents guidance in ASC 305-10 for recognition and presentation.","Industry-specific balance sheet and disclosure guidance for banks' cash items, including required reserve balances with Federal Reserve Banks, resides in the Topic 942 industry Subtopic (942-305) rather than here.","Maintenance Updates are non-substantive Codification corrections, so the supersession reflected relocation/cleanup rather than a change in accounting."],"categories":["Presentation","Disclosure","Industry-specific","Transition and effective dates"],"audience_level":"introductory","student_note":"This is a shell subtopic — do not cite it for any rule. The common mistake is quoting a superseded paragraph; for bank cash guidance go to ASC 942-305 and ASC 305-10, and for restricted cash in the cash flow statement go to ASC 230.","related_topics":["305-10","942-305","942-230","230-10","942-405"],"key_concepts":["cash and cash equivalents","depository and lending institutions","superseded guidance","industry-specific subtopic","restricted cash","reserve balances"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fa10505f1b3412079dbc6cd8ba12d9bf313bb056e317761d44dc6efba14fb342","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"}},"related":[{"number":"305-946","title":"Financial Services—Investment Companies","topic_title":"Cash and Cash Equivalents","score":0.918,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:142d9252ace9dc8502ec23fad2c713169341e0356b834a1f84e19aabda8e76c6","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":"305-10","title":"Overall","topic_title":"Cash and Cash Equivalents","score":0.8603,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:65692746ba44adcae883463265e5936a4c603b4636aba0c080e1ba5c1b7910b4","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"}},{"number":"305-954","title":"Health Care Entities","topic_title":"Cash and Cash Equivalents","score":0.8029,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a31d1be81cc044097d9fa63b1ac716dc92d0c06adec3a0d171c4667f96ad3cda","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":"225-942","title":"Financial Services—Depository and Lending","topic_title":"Income Statement","score":0.7855,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:45497e06721292c7ac9bfdb9b5ffde4529942f4d348deab8fa9b5ed825ff2857","downloaded_from":"2026-09-09T23:09:39.863Z","last_downloaded_at":"2026-09-09T23:09:49.499Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"605-942","title":"Financial Services—Depository and Lending","topic_title":"Revenue Recognition","score":0.7775,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:848ee2e9f38a6946c840dea35e6cdae2bff82919a78f62b20ed78b614a9f37e6","downloaded_from":"2026-09-10T00:49:05.144Z","last_downloaded_at":"2026-09-10T00:49:14.292Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"805-942","title":"Financial Services—Depository and Lending","topic_title":"Business Combinations","score":0.737,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b130e722fdf9f007703085532bf83eedbe5a70d01abc91bcf190caf512612991","downloaded_from":"2026-09-10T01:26:30.833Z","last_downloaded_at":"2026-09-10T01:26:37.562Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}],"prev":{"number":"305-10","title":"Overall","topic_title":"Cash and Cash Equivalents","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:da0fc97cbc028169d8bcb394d01b8c43d93824bedb25e8417141d7f7aaf702fa","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"}},"next":{"number":"305-946","title":"Financial Services—Investment Companies","topic_title":"Cash and Cash Equivalents","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:380c5f949adf2906c4521392b9bdfe224a4ddb9811554ac661f07bf5f63eec59","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"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:25ae144bbc64c191e4521d93e3802dc890716fc3fcc4c8c8846f0cabf601dee2","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"}}