{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/310/10/#sec-55-implementation-guidance-and-illustrations","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":"S55","label":"SEC 55 Implementation Guidance and Illustrations","anchor":"sec-55-implementation-guidance-and-illustrations","is_sec":true,"groups":[{"block":"Acquisition, Development, and Construction Arrangements","heading":"Criteria for Loan Accounting","paragraphs":[{"citation":"310-10-S55-1","para":"S55-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_5DC1B368-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/310/10/#310-10-S99-1\" class=\"xref\">310-10-S99-1</a>, SAB Topic 1.I, Question 3, for SEC Staff views on criteria supporting accounting for a transaction as a mortgage loan. </span></span></div></div>","snippet":"See paragraph 310-10-S99-1, SAB Topic 1.I, Question 3, for SEC Staff views on criteria supporting accounting for a transaction as a mortgage loan.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a481d5385af0d0be14e4c54286a612e941d70c61f89e5a9da3aa19985437df8e","downloaded_from":"2026-09-09T23:25:34.792Z","last_downloaded_at":"2026-09-09T23:25:34.792Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480479","source_sha256":"29f9fc364a041547b37a5c03d77d9511017d543052646bcfb8766abc434e0d5c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db25fd1f104f23ecd0c25e7c51694bef1f112b6c82fe7d7ce616e124785d702d","downloaded_from":"2026-09-09T23:25:34.792Z","last_downloaded_at":"2026-09-09T23:25:34.792Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480479","source_sha256":"29f9fc364a041547b37a5c03d77d9511017d543052646bcfb8766abc434e0d5c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b4539ebbe0d47124463625e2c85b8a8a7b76849df4cfff604be4af2383b13271","downloaded_from":"2026-09-09T23:25:34.792Z","last_downloaded_at":"2026-09-09T23:25:34.792Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480479","source_sha256":"29f9fc364a041547b37a5c03d77d9511017d543052646bcfb8766abc434e0d5c"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b4539ebbe0d47124463625e2c85b8a8a7b76849df4cfff604be4af2383b13271","downloaded_from":"2026-09-09T23:25:34.792Z","last_downloaded_at":"2026-09-09T23:25:34.792Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480479","source_sha256":"29f9fc364a041547b37a5c03d77d9511017d543052646bcfb8766abc434e0d5c"}}