{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/310/10/#00-status","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":"310","topic_title":"Receivables","subtopic":"310-10","subtopic_title":"Overall","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-10-00-1","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\" frame=\"all\" id=\"SL6771653-161513\"><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=\"/glossary/a/#amortized-cost-basis\" class=\"term\" title=\"The amortized cost basis is the amount at which a financing receivable or investment is originated or acquired, adjusted for applicable accrued interest, accretion, or amortization of premium, discount, and net deferred fees or costs, collection of cash, writeoffs, foreign exchange, and fair value hedge accounting adjustments.\"><span>Amortized Cost Basis</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/c/#class-of-financing-receivable\" class=\"term\" title=\"A group of financing receivables determined on the basis of both of the following:Risk characteristics of the financing receivableAn entity's method for monitoring and assessing credit risk.See paragraphs 326-20-55-11326-20-55-12326-20-55-13326-20-55-14 and 326-20-50-3.\"><span>Class of Financing Receivable</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/c/#class-of-financing-receivable\" class=\"term\" title=\"A group of financing receivables determined on the basis of both of the following:Risk characteristics of the financing receivableAn entity's method for monitoring and assessing credit risk.See paragraphs 326-20-55-11326-20-55-12326-20-55-13326-20-55-14 and 326-20-50-3.\"><span>Class of Financing Receivable</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-20/\" class=\"xref\">Accounting Standards Update No. 2010-20</a></td><td class=\"entry\">07/21/2010</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Collateral-Dependent Loan</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/c/#commencement-date-of-the-lease-commencement-date\" class=\"term\" title=\"The date on which a lessor makes an underlying asset available for use by a lessee. See paragraphs 842-10-55-19842-10-55-20842-10-55-21 for implementation guidance on the commencement date.\"><span>Commencement Date of the Lease (Commencement Date)</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/c/#contract\" class=\"term\" title=\"An agreement between two or more parties that creates enforceable rights and obligations.\"><span>Contract</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/c/#credit-quality-indicator\" class=\"term\" title=\"A statistic about the credit quality of a financial asset.\"><span>Credit Quality Indicator</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/c/#credit-quality-indicator\" class=\"term\" title=\"A statistic about the credit quality of a financial asset.\"><span>Credit Quality Indicator</span></a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/c/#credit-quality-indicator\" class=\"term\" title=\"A statistic about the credit quality of a financial asset.\"><span>Credit Quality Indicator</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-20/\" class=\"xref\">Accounting Standards Update No. 2010-20</a></td><td class=\"entry\">07/21/2010</td></tr><tr><td class=\"entry\"><a href=\"/glossary/d/#direct-financing-lease\" class=\"term\" title=\"From the perspective of a lessor, a lease that meets none of the criteria in paragraph 842-10-25-2 but meets the criteria in paragraph 842-10-25-3(b)and is not an operating lease in accordance with paragraph 842-10-25-3A.\"><span>Direct Financing Lease</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2021-05/\" class=\"xref\">Accounting Standards Update No. 2021-05</a></td><td class=\"entry\">07/19/2021</td></tr><tr><td class=\"entry\"><a href=\"/glossary/d/#direct-financing-lease\" class=\"term\" title=\"From the perspective of a lessor, a lease that meets none of the criteria in paragraph 842-10-25-2 but meets the criteria in paragraph 842-10-25-3(b)and is not an operating lease in accordance with paragraph 842-10-25-3A.\"><span>Direct Financing Lease</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/d/#debt-security\" class=\"term\" title=\"Any security representing a creditor relationship with an entity. The term debt security also includes all of the following: Preferred stock that by its terms either must be redeemed by the issuing entity or is redeemable at the option of the investor A collateralized mortgage obligation (or other instrument) that is issued in equity form but is required to be accounted for as a nonequity instrument regardless of how that instrument is classified (that is, whether equity or debt) in the issuer's statement of financial position U.S. Treasury securities U.S. government agency securities Municipal securities Corporate bonds Convertible debt Commercial paper All securitized debt instruments, such as collateralized mortgage obligations and real estate mortgage investment conduits Interest-only and principal-only strips. The term debt security excludes all of the following: Option contracts Financial futures contracts Forward contracts Lease contracts Receivables that do not meet the definition of security and, so, are not debt securities, for example: Trade accounts receivable arising from sales on credit by industrial or commercial entities Loans receivable arising from consumer, commercial, and real estate lending activities of financial institutions.\"><span>Debt Security</span></a> (1st def.)</td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/e/#effective-interest-rate\" class=\"term\" title=\"The rate of return implicit in the financial asset, that is, the contractual interest rate adjusted for any net deferred fees or costs, premium, or discount existing at the origination or acquisition of the financial asset. For purchased financial assets with credit deterioration, however, to decouple interest income from credit loss recognition, the premium or discount at acquisition excludes the discount embedded in the purchase price that is attributable to the acquirer's assessment of credit losses at the date of acquisition.\"><span>Effective Interest Rate</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/e/#effective-interest-rate\" class=\"term\" title=\"The rate of return implicit in the financial asset, that is, the contractual interest rate adjusted for any net deferred fees or costs, premium, or discount existing at the origination or acquisition of the financial asset. For purchased financial assets with credit deterioration, however, to decouple interest income from credit loss recognition, the premium or discount at acquisition excludes the discount embedded in the purchase price that is attributable to the acquirer's assessment of credit losses at the date of acquisition.\"><span>Effective Interest Rate</span></a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Financial Asset</strong> (1st def.)</td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Financial Asset</strong> (1st def.)</td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/f/#financial-asset\" class=\"term\" title=\"Cash, evidence of an ownership interest in an entity, or a contract that conveys to one entity a right to do either of the following: Receive cash or another financial instrument from a second entity Exchange other financial instruments on potentially favorable terms with the second entity.\"><span>Financial Asset</span></a> (2nd def.)</td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/f/#financing-receivable\" class=\"term\" title=\"A financing arrangement that has both of the following characteristics: It represents a contractual right to receive money in either of the following ways: On demand On fixed or determinable dates. It is recognized as an asset in the entity's statement of financial position. See paragraphs 310-10-55-13310-10-55-14310-10-55-15 for more information on the definition of financing receivable, including a list of items that are excluded from the definition (for example, debt securities).\"><span>Financing Receivable</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-20/\" class=\"xref\">Accounting Standards Update No. 2010-20</a></td><td class=\"entry\">07/21/2010</td></tr><tr><td class=\"entry\"><a href=\"/glossary/l/#lease\" class=\"term\" title=\"A contract, or part of a contract, that conveys the right to control the use of identified property, plant, or equipment (an identified asset) for a period of time in exchange for consideration.\"><span>Lease</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/l/#lease-payments\" class=\"term\" title=\"See paragraph 842-10-30-5 for what constitutes lease payments from the perspective of a lessee and a lessor.\"><span>Lease Payments</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/l/#lease-receivable\" class=\"term\" title=\"A lessor's right to receive lease payments arising from a sales-type lease or a direct financing lease plus any amount that a lessor expects to derive from the underlying asset following the end of the lease term to the extent that it is guaranteed by the lessee or any other third party unrelated to the lessor, measured on a discounted basis.\"><span>Lease Receivable</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/l/#lease-term\" class=\"term\" title=\"The noncancellable period for which a lessee has the right to use an underlying asset, together with all of the following: Periods covered by an option to extend the lease if the lessee is reasonably certain to exercise that option Periods covered by an option to terminate the lease if the lessee is reasonably certain not to exercise that option Periods covered by an option to extend (or not to terminate) the lease in which exercise of the option is controlled by the lessor.\"><span>Lease Term</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/l/#lessee\" class=\"term\" title=\"An entity that enters into a contract to obtain the right to use an underlying asset for a period of time in exchange for consideration.\"><span>Lessee</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/l/#lessor\" class=\"term\" title=\"An entity that enters into a contract to provide the right to use an underlying asset for a period of time in exchange for consideration.\"><span>Lessor</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/l/#leveraged-lease\" class=\"term\" title=\"From the perspective of a lessor, a lease that was classified as a leveraged lease in accordance with the leases guidance in effect before the effective date and for which the commencement date is before the effective date.\"><span>Leveraged Lease</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/p/#portfolio-segment\" class=\"term\" title=\"The level at which an entity develops and documents a systematic methodology to determine its allowance for credit losses. See paragraphs 326-20-50-3 and 326-20-55-10.\"><span>Portfolio Segment</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/p/#portfolio-segment\" class=\"term\" title=\"The level at which an entity develops and documents a systematic methodology to determine its allowance for credit losses. See paragraphs 326-20-50-3 and 326-20-55-10.\"><span>Portfolio Segment</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-20/\" class=\"xref\">Accounting Standards Update No. 2010-20</a></td><td class=\"entry\">07/21/2010</td></tr><tr><td class=\"entry\"><a href=\"/glossary/p/#purchased-financial-assets-with-credit-deterioration\" class=\"term\" title=\"Acquired individual financial assets (or acquired groups of financial assets with similar risk characteristics) that as of the date of acquisition have experienced a more-than-insignificant deterioration in credit quality since origination, as determined by an acquirer's assessment. See paragraph 326-20-55-5 for more information on the meaning of similar risk characteristics for assets measured on an amortized cost basis.\"><span>Purchased Financial Assets with Credit Deterioration</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/p/#purchased-financial-assets-with-credit-deterioration\" class=\"term\" title=\"Acquired individual financial assets (or acquired groups of financial assets with similar risk characteristics) that as of the date of acquisition have experienced a more-than-insignificant deterioration in credit quality since origination, as determined by an acquirer's assessment. See paragraph 326-20-55-5 for more information on the meaning of similar risk characteristics for assets measured on an amortized cost basis.\"><span>Purchased Financial Assets with Credit Deterioration</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/r/#recorded-investment\" class=\"term\" title=\"The amount of the investment in a loan, which is not net of a valuation allowance, but which does reflect any direct write-down of the investment. However, if a loan is a hedged item in a fair value hedge, the amount of that loan's recorded investment should include the unamortized amount of the cumulative fair value hedge adjustments.\"><span>Recorded Investment</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2015-10/\" class=\"xref\">Accounting Standards Update No. 2015-10</a></td><td class=\"entry\">06/12/2015</td></tr><tr><td class=\"entry\"><a href=\"/glossary/r/#recorded-investment\" class=\"term\" title=\"The amount of the investment in a loan, which is not net of a valuation allowance, but which does reflect any direct write-down of the investment. However, if a loan is a hedged item in a fair value hedge, the amount of that loan's recorded investment should include the unamortized amount of the cumulative fair value hedge adjustments.\"><span>Purchased Seasoned Loans</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-08/\" class=\"xref\">Accounting Standards Update No. 2025-08</a></td><td class=\"entry\">11/12/2025</td></tr><tr><td class=\"entry\"><a href=\"/glossary/r/#related-parties\" class=\"term\" title=\"Related parties include: Affiliates of the entity Entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825-10-15, to be accounted for by the equity method by the investing entity Trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management Principal owners of the entity and members of their immediate families Management of the entity and members of their immediate families Other parties with which the entity may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests Other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests.\"><span>Related Parties</span></a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/r/#related-parties\" class=\"term\" title=\"Related parties include: Affiliates of the entity Entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825-10-15, to be accounted for by the equity method by the investing entity Trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management Principal owners of the entity and members of their immediate families Management of the entity and members of their immediate families Other parties with which the entity may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests Other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests.\"><span>Related Parties</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-20/\" class=\"xref\">Accounting Standards Update No. 2010-20</a></td><td class=\"entry\">07/21/2010</td></tr><tr><td class=\"entry\"><a href=\"/glossary/s/#sales-type-lease\" class=\"term\" title=\"From the perspective of a lessor, a lease that meets one or more of the criteria in paragraph 842-10-25-2 and is not an operating lease in accordance with paragraph 842-10-25-3A.\"><span>Sales-Type Lease</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2021-05/\" class=\"xref\">Accounting Standards Update No. 2021-05</a></td><td class=\"entry\">07/19/2021</td></tr><tr><td class=\"entry\"><a href=\"/glossary/s/#sales-type-lease\" class=\"term\" title=\"From the perspective of a lessor, a lease that meets one or more of the criteria in paragraph 842-10-25-2 and is not an operating lease in accordance with paragraph 842-10-25-3A.\"><span>Sales-Type Lease</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Troubled Debt Restructuring</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Accounting Standards Update No. 2022-02</a></td><td class=\"entry\">03/31/2022</td></tr><tr><td class=\"entry\"><a href=\"/glossary/t/#troubled-debt-restructuring\" class=\"term\" title=\"A restructuring of a debt constitutes a troubled debt restructuring if the creditor for economic or legal reasons related to the debtor's financial difficulties grants a concession to the debtor that it would not otherwise consider.\"><span>Troubled Debt Restructuring</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-20/\" class=\"xref\">Accounting Standards Update No. 2010-20</a></td><td class=\"entry\">07/21/2010</td></tr><tr><td class=\"entry\"><a href=\"/glossary/u/#underlying-asset\" class=\"term\" title=\"An asset that is the subject of a lease for which a right to use that asset has been conveyed to a lessee. The underlying asset could be a physically distinct portion of a single asset.\"><span>Underlying Asset</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</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/310/10/#310-10-05-1\" class=\"xref\">310-10-05-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Accounting Standards Update No. 2022-02</a></td><td class=\"entry\">03/31/2022</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-05-1\" class=\"xref\">310-10-05-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-15-2\" class=\"xref\">310-10-15-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-20/\" class=\"xref\">Accounting Standards Update No. 2010-20</a></td><td class=\"entry\">07/21/2010</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/310/10/#310-10-30-4\" class=\"xref\">310-10-30-4 through 30-6</a></div></td><td class=\"entry\">Amended</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><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/310/10/#310-10-35-1\" class=\"xref\">310-10-35-1 through 35-43</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-35-2\" class=\"xref\">310-10-35-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2015-10/\" class=\"xref\">Accounting Standards Update No. 2015-10</a></td><td class=\"entry\">06/12/2015</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/310/10/#310-10-35-4\" class=\"xref\">310-10-35-4 through 35-7</a></div></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2015-10/\" class=\"xref\">Accounting Standards Update No. 2015-10</a></td><td class=\"entry\">06/12/2015</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-35-11\" class=\"xref\">310-10-35-11</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-35-11\" class=\"xref\">310-10-35-11</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-20/\" class=\"xref\">Accounting Standards Update No. 2010-20</a></td><td class=\"entry\">07/21/2010</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/310/10/#310-10-35-12\" class=\"xref\">310-10-35-12 through 35-14</a></div></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2015-10/\" class=\"xref\">Accounting Standards Update No. 2015-10</a></td><td class=\"entry\">06/12/2015</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-35-13\" class=\"xref\">310-10-35-13</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-35-16\" class=\"xref\">310-10-35-16</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2015-10/\" class=\"xref\">Accounting Standards Update No. 2015-10</a></td><td class=\"entry\">06/12/2015</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-35-20\" class=\"xref\">310-10-35-20</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2015-10/\" class=\"xref\">Accounting Standards Update No. 2015-10</a></td><td class=\"entry\">06/12/2015</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-35-22\" class=\"xref\">310-10-35-22</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2011-04/\" class=\"xref\">Accounting Standards Update No. 2011-04</a></td><td class=\"entry\">05/12/2011</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/310/10/#310-10-35-31\" class=\"xref\">310-10-35-31 through 35-33</a></div></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2015-10/\" class=\"xref\">Accounting Standards Update No. 2015-10</a></td><td class=\"entry\">06/12/2015</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-35-31A\" class=\"xref\">310-10-35-31A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2022-01/\" class=\"xref\">Accounting Standards Update No. 2022-01</a></td><td class=\"entry\">03/28/2022</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-35-37\" class=\"xref\">310-10-35-37</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2015-10/\" class=\"xref\">Accounting Standards Update No. 2015-10</a></td><td class=\"entry\">06/12/2015</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-35-44\" class=\"xref\">310-10-35-44</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-35-45\" class=\"xref\">310-10-35-45</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2009-16/\" class=\"xref\">Accounting Standards Update No. 2009-16</a></td><td class=\"entry\">12/23/2009</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/310/10/#310-10-35-46\" class=\"xref\">310-10-35-46 through 35-48</a></div></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-35-47\" class=\"xref\">310-10-35-47</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2019-04/\" class=\"xref\">Accounting Standards Update No. 2019-04</a></td><td class=\"entry\">04/25/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-35-47\" class=\"xref\">310-10-35-47</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-86B34FCD-7B0A-4349-8682-E212043FD47A.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-06 (PDF)</a></td><td class=\"entry\">04/07/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-35-47A\" class=\"xref\">310-10-35-47A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2019-04/\" class=\"xref\">Accounting Standards Update No. 2019-04</a></td><td class=\"entry\">04/25/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-35-48\" class=\"xref\">310-10-35-48</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2019-04/\" class=\"xref\">Accounting Standards Update No. 2019-04</a></td><td class=\"entry\">04/25/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-35-48A\" class=\"xref\">310-10-35-48A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2019-04/\" class=\"xref\">Accounting Standards Update No. 2019-04</a></td><td class=\"entry\">04/25/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-35-48B\" class=\"xref\">310-10-35-48B</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2019-04/\" class=\"xref\">Accounting Standards Update No. 2019-04</a></td><td class=\"entry\">04/25/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-35-49\" class=\"xref\">310-10-35-49</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/310/10/#310-10-35-53A\" class=\"xref\">310-10-35-53A through 35-53C</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-35-53B\" class=\"xref\">310-10-35-53B</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-08/\" class=\"xref\">Accounting Standards Update No. 2025-08</a></td><td class=\"entry\">11/12/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-40-1A\" class=\"xref\">310-10-40-1A</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Accounting Standards Update No. 2022-02</a></td><td class=\"entry\">03/31/2022</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-40-1A\" class=\"xref\">310-10-40-1A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-14/\" class=\"xref\">Accounting Standards Update No. 2014-14</a></td><td class=\"entry\">08/08/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-40-4\" class=\"xref\">310-10-40-4</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2017-05/\" class=\"xref\">Accounting Standards Update No. 2017-05</a></td><td class=\"entry\">02/22/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-40-4\" class=\"xref\">310-10-40-4</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-40-5\" class=\"xref\">310-10-40-5</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-40-5\" class=\"xref\">310-10-40-5</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-45-1\" class=\"xref\">310-10-45-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-45-2\" class=\"xref\">310-10-45-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2019-04/\" class=\"xref\">Accounting Standards Update No. 2019-04</a></td><td class=\"entry\">04/25/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-45-4\" class=\"xref\">310-10-45-4</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><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/310/10/#310-10-45-4A\" class=\"xref\">310-10-45-4A through 45-6</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-45-4A\" class=\"xref\">310-10-45-4A</a></td><td class=\"entry\">Added</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><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-45-11\" class=\"xref\">310-10-45-11</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-01/\" class=\"xref\">Accounting Standards Update No. 2016-01</a></td><td class=\"entry\">01/05/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-45-14\" class=\"xref\">310-10-45-14</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2015-10/\" class=\"xref\">Accounting Standards Update No. 2015-10</a></td><td class=\"entry\">06/12/2015</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-50-1\" class=\"xref\">310-10-50-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-50-1\" class=\"xref\">310-10-50-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-20/\" class=\"xref\">Accounting Standards Update No. 2010-20</a></td><td class=\"entry\">07/21/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-50-1A\" class=\"xref\">310-10-50-1A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-20/\" class=\"xref\">Accounting Standards Update No. 2010-20</a></td><td class=\"entry\">07/21/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-50-2\" class=\"xref\">310-10-50-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-50-2\" class=\"xref\">310-10-50-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-20/\" class=\"xref\">Accounting Standards Update No. 2010-20</a></td><td class=\"entry\">07/21/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-50-3\" class=\"xref\">310-10-50-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-7929A3F4-4488-4F75-82C9-194804984E05.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2015-11 (PDF)</a></td><td class=\"entry\">06/19/2015</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-50-4\" class=\"xref\">310-10-50-4</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-50-4\" class=\"xref\">310-10-50-4</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-20/\" class=\"xref\">Accounting Standards Update No. 2010-20</a></td><td class=\"entry\">07/21/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-50-4A\" class=\"xref\">310-10-50-4A</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-50-4A\" class=\"xref\">310-10-50-4A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-20/\" class=\"xref\">Accounting Standards Update No. 2010-20</a></td><td class=\"entry\">07/21/2010</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/310/10/#310-10-50-5A\" class=\"xref\">310-10-50-5A through 50-10</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-50-5\" class=\"xref\">310-10-50-5</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2009-16/\" class=\"xref\">Accounting Standards Update No. 2009-16</a></td><td class=\"entry\">12/23/2009</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-50-5A\" class=\"xref\">310-10-50-5A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-20/\" class=\"xref\">Accounting Standards Update No. 2010-20</a></td><td class=\"entry\">07/21/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-50-5B\" class=\"xref\">310-10-50-5B</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-20/\" class=\"xref\">Accounting Standards Update No. 2010-20</a></td><td class=\"entry\">07/21/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-50-5B\" class=\"xref\">310-10-50-5B</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-25/\" class=\"xref\">Accounting Standards Update No. 2010-25</a></td><td class=\"entry\">09/28/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-50-6\" class=\"xref\">310-10-50-6</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-20/\" class=\"xref\">Accounting Standards Update No. 2010-20</a></td><td class=\"entry\">07/21/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-50-7\" class=\"xref\">310-10-50-7</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-20/\" class=\"xref\">Accounting Standards Update No. 2010-20</a></td><td class=\"entry\">07/21/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-50-7A\" class=\"xref\">310-10-50-7A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-20/\" class=\"xref\">Accounting Standards Update No. 2010-20</a></td><td class=\"entry\">07/21/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-50-7B\" class=\"xref\">310-10-50-7B</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-20/\" class=\"xref\">Accounting Standards Update No. 2010-20</a></td><td class=\"entry\">07/21/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-50-7B\" class=\"xref\">310-10-50-7B</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-25/\" class=\"xref\">Accounting Standards Update No. 2010-25</a></td><td class=\"entry\">09/28/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-50-9\" class=\"xref\">310-10-50-9</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-20/\" class=\"xref\">Accounting Standards Update No. 2010-20</a></td><td class=\"entry\">07/21/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-50-10\" class=\"xref\">310-10-50-10</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-20/\" class=\"xref\">Accounting Standards Update No. 2010-20</a></td><td class=\"entry\">07/21/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-50-11\" class=\"xref\">310-10-50-11</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-50-11\" class=\"xref\">310-10-50-11</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Accounting Standards Update No. 2022-02</a></td><td class=\"entry\">03/31/2022</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-50-11\" class=\"xref\">310-10-50-11</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-04/\" class=\"xref\">Accounting Standards Update No. 2014-04</a></td><td class=\"entry\">01/17/2014</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/310/10/#310-10-50-11A\" class=\"xref\">310-10-50-11A through 50-11C</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/310/10/#310-10-50-11A\" class=\"xref\">310-10-50-11A through 50-11C</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-20/\" class=\"xref\">Accounting Standards Update No. 2010-20</a></td><td class=\"entry\">07/21/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-50-12\" class=\"xref\">310-10-50-12</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2010-20/\" class=\"xref\">Accounting Standards Update No. 2010-20</a></td><td class=\"entry\">07/21/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-50-13\" class=\"xref\">310-10-50-13</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2010-20/\" class=\"xref\">Accounting Standards Update No. 2010-20</a></td><td class=\"entry\">07/21/2010</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/310/10/#310-10-50-14\" class=\"xref\">310-10-50-14 through 50-21</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-50-14\" class=\"xref\">310-10-50-14</a></td><td class=\"entry\">Amended</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><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-50-14A\" class=\"xref\">310-10-50-14A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-20/\" class=\"xref\">Accounting Standards Update No. 2010-20</a></td><td class=\"entry\">07/21/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-50-15\" class=\"xref\">310-10-50-15</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-20/\" class=\"xref\">Accounting Standards Update No. 2010-20</a></td><td class=\"entry\">07/21/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-50-17\" class=\"xref\">310-10-50-17</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-20/\" class=\"xref\">Accounting Standards Update No. 2010-20</a></td><td class=\"entry\">07/21/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-50-20\" class=\"xref\">310-10-50-20</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-20/\" class=\"xref\">Accounting Standards Update No. 2010-20</a></td><td class=\"entry\">07/21/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-50-21\" class=\"xref\">310-10-50-21</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-20/\" class=\"xref\">Accounting Standards Update No. 2010-20</a></td><td class=\"entry\">07/21/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-50-22\" class=\"xref\">310-10-50-22</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2010-20/\" class=\"xref\">Accounting Standards Update No. 2010-20</a></td><td class=\"entry\">07/21/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-50-23\" class=\"xref\">310-10-50-23</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2010-20/\" class=\"xref\">Accounting Standards Update No. 2010-20</a></td><td class=\"entry\">07/21/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-50-24\" class=\"xref\">310-10-50-24</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-50-25\" class=\"xref\">310-10-50-25</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-50-26\" class=\"xref\">310-10-50-26</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-01/\" class=\"xref\">Accounting Standards Update No. 2016-01</a></td><td class=\"entry\">01/05/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-50-26\" class=\"xref\">310-10-50-26</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-20/\" class=\"xref\">Accounting Standards Update No. 2010-20</a></td><td class=\"entry\">07/21/2010</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/310/10/#310-10-50-27\" class=\"xref\">310-10-50-27 through 50-30</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/310/10/#310-10-50-27\" class=\"xref\">310-10-50-27 through 50-34</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-20/\" class=\"xref\">Accounting Standards Update No. 2010-20</a></td><td class=\"entry\">07/21/2010</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/310/10/#310-10-50-31\" class=\"xref\">310-10-50-31 through 50-34</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Accounting Standards Update No. 2022-02</a></td><td class=\"entry\">03/31/2022</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/310/10/#310-10-50-31\" class=\"xref\">310-10-50-31 through 50-34</a></div></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2011-01/\" class=\"xref\">Accounting Standards Update No. 2011-01</a></td><td class=\"entry\">01/19/2011</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/310/10/#310-10-50-31\" class=\"xref\">310-10-50-31 through 50-34</a></div></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2011-02/\" class=\"xref\">Accounting Standards Update No. 2011-02</a></td><td class=\"entry\">04/05/2011</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/310/10/#310-10-50-32\" class=\"xref\">310-10-50-32 through 50-34</a></div></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-50-35\" class=\"xref\">310-10-50-35</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-50-35\" class=\"xref\">310-10-50-35</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-04/\" class=\"xref\">Accounting Standards Update No. 2014-04</a></td><td class=\"entry\">01/17/2014</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/310/10/#310-10-50-36\" class=\"xref\">310-10-50-36 through 50-48</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Accounting Standards Update No. 2022-02</a></td><td class=\"entry\">03/31/2022</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-50-40\" class=\"xref\">310-10-50-40</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-12/\" class=\"xref\">Accounting Standards Update No. 2025-12</a></td><td class=\"entry\">12/17/2025</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/310/10/#310-10-50-41\" class=\"xref\">310-10-50-41 through 50-44</a></div></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/310/10/#310-10-55-1\" class=\"xref\">310-10-55-1 through 55-11</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-55-2\" class=\"xref\">310-10-55-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-20/\" class=\"xref\">Accounting Standards Update No. 2010-20</a></td><td class=\"entry\">07/21/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-55-3\" class=\"xref\">310-10-55-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-20/\" class=\"xref\">Accounting Standards Update No. 2010-20</a></td><td class=\"entry\">07/21/2010</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/310/10/#310-10-55-7\" class=\"xref\">310-10-55-7 through 55-22</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-20/\" class=\"xref\">Accounting Standards Update No. 2010-20</a></td><td class=\"entry\">07/21/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-55-12\" class=\"xref\">310-10-55-12</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Accounting Standards Update No. 2022-02</a></td><td class=\"entry\">03/31/2022</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/310/10/#310-10-55-12A\" class=\"xref\">310-10-55-12A through 55-12K</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Accounting Standards Update No. 2022-02</a></td><td class=\"entry\">03/31/2022</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/310/10/#310-10-55-16\" class=\"xref\">310-10-55-16 through 55-22</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-55-14\" class=\"xref\">310-10-55-14</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-60-4\" class=\"xref\">310-10-60-4</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-20/\" class=\"xref\">Accounting Standards Update No. 2016-20</a></td><td class=\"entry\">12/21/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-60-4\" class=\"xref\">310-10-60-4</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-60-5\" class=\"xref\">310-10-60-5</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2020-10/\" class=\"xref\">Accounting Standards Update No. 2020-10</a></td><td class=\"entry\">10/29/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-65-1\" class=\"xref\">310-10-65-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-18/\" class=\"xref\">Accounting Standards Update No. 2010-18</a></td><td class=\"entry\">04/29/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-65-2\" class=\"xref\">310-10-65-2</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-20/\" class=\"xref\">Accounting Standards Update No. 2010-20</a></td><td class=\"entry\">07/21/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/10/#310-10-65-3\" class=\"xref\">310-10-65-3</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2011-01/\" class=\"xref\">Accounting Standards Update No. 2011-01</a></td><td class=\"entry\">01/19/2011</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nAmortized Cost Basis | Added | Accounting Standards Update No. 2016-13 | 06/16/2016 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