{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/310/10/","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":"310-10","topic":"310","title":"Overall","area":"Assets","paragraphs":254,"summary":"ASC 310-10 is the Overall subtopic for receivables, providing general guidance on recognizing, measuring, presenting, and disclosing loans and trade receivables (including factoring, loan syndications, standby commitments to purchase loans, purchased credit card portfolios, and secured loans), plus a separate set of Subsections on acquisition, development, and construction (ADC) arrangements. Receivables held for the foreseeable future are carried at amortized cost basis (with credit losses under Topic 326), while nonmortgage loans held for sale are carried at the lower of amortized cost basis or fair value through a valuation allowance. The ADC Subsections tell a lender whether an arrangement in which it participates in expected residual profit is a loan, a real estate investment, or a real estate joint venture; most of the old impairment/TDR guidance in this subtopic was superseded by ASU 2016-13 and ASU 2022-02, leaving modification disclosures behind.","concepts":["financing receivable","amortized cost basis","lower of amortized cost basis or fair value","held for sale classification","standby commitment to purchase loans","acquisition, development, and construction arrangement","expected residual profit","modification to debtor experiencing financial difficulty"],"categories":["Financial instruments","Subsequent measurement","Disclosure","Presentation"],"level":"intermediate","topic_title":"Receivables","sections":[{"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":"
The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Amortized Cost BasisAddedAccounting Standards Update No. 2016-1306/16/2016
Class of Financing ReceivableAmendedAccounting Standards Update No. 2016-1306/16/2016
Class of Financing ReceivableAddedAccounting Standards Update No. 2010-2007/21/2010
Collateral-Dependent LoanSupersededAccounting Standards Update No. 2016-1306/16/2016
Commencement Date of the Lease (Commencement Date)AddedAccounting Standards Update No. 2016-0202/25/2016
ContractAddedAccounting Standards Update No. 2016-0202/25/2016
Credit Quality IndicatorAmendedAccounting Standards Update No. 2016-1912/14/2016
Credit Quality IndicatorSupersededAccounting Standards Update No. 2016-1306/16/2016
Credit Quality IndicatorAddedAccounting Standards Update No. 2010-2007/21/2010
Direct Financing LeaseAmendedAccounting Standards Update No. 2021-0507/19/2021
Direct Financing LeaseAddedAccounting Standards Update No. 2016-0202/25/2016
Debt Security (1st def.)AmendedAccounting Standards Update No. 2016-1912/14/2016
Effective Interest RateAmendedAccounting Standards Update No. 2016-1912/14/2016
Effective Interest RateSupersededAccounting Standards Update No. 2016-1306/16/2016
Financial Asset (1st def.)SupersededAccounting Standards Update No. 2016-1912/14/2016
Financial Asset (1st def.)AddedAccounting Standards Update No. 2016-1306/16/2016
Financial Asset (2nd def.)AddedAccounting Standards Update No. 2016-1912/14/2016
Financing ReceivableAddedAccounting Standards Update No. 2010-2007/21/2010
LeaseAddedAccounting Standards Update No. 2016-0202/25/2016
Lease PaymentsAddedAccounting Standards Update No. 2016-0202/25/2016
Lease ReceivableAddedAccounting Standards Update No. 2016-0202/25/2016
Lease TermAddedAccounting Standards Update No. 2016-0202/25/2016
LesseeAddedAccounting Standards Update No. 2016-0202/25/2016
LessorAddedAccounting Standards Update No. 2016-0202/25/2016
Leveraged LeaseAddedAccounting Standards Update No. 2016-0202/25/2016
Portfolio SegmentAmendedAccounting Standards Update No. 2016-1306/16/2016
Portfolio SegmentAddedAccounting Standards Update No. 2010-2007/21/2010
Purchased Financial Assets with Credit DeteriorationAmendedAccounting Standards Update No. 2016-1912/14/2016
Purchased Financial Assets with Credit DeteriorationAddedAccounting Standards Update No. 2016-1306/16/2016
Recorded InvestmentAmendedAccounting Standards Update No. 2015-1006/12/2015
Purchased Seasoned LoansAmendedAccounting Standards Update No. 2025-0811/12/2025
Related PartiesSupersededAccounting Standards Update No. 2016-1306/16/2016
Related PartiesAddedAccounting Standards Update No. 2010-2007/21/2010
Sales-Type LeaseAmendedAccounting Standards Update No. 2021-0507/19/2021
Sales-Type LeaseAddedAccounting Standards Update No. 2016-0202/25/2016
Troubled Debt RestructuringSupersededAccounting Standards Update No. 2022-0203/31/2022
Troubled Debt RestructuringAddedAccounting Standards Update No. 2010-2007/21/2010
Underlying AssetAddedAccounting Standards Update No. 2016-0202/25/2016
310-10-05-1AmendedAccounting Standards Update No. 2022-0203/31/2022
310-10-05-1AmendedAccounting Standards Update No. 2016-1306/16/2016
310-10-15-2AmendedAccounting Standards Update No. 2010-2007/21/2010
310-10-30-4 through 30-6
AmendedAccounting Standards Update No. 2012-0410/01/2012
310-10-35-1 through 35-43
SupersededAccounting Standards Update No. 2016-1306/16/2016
310-10-35-2AmendedAccounting Standards Update No. 2015-1006/12/2015
310-10-35-4 through 35-7
AmendedAccounting Standards Update No. 2015-1006/12/2015
310-10-35-11AmendedAccounting Standards Update No. 2014-0905/28/2014
310-10-35-11AmendedAccounting Standards Update No. 2010-2007/21/2010
310-10-35-12 through 35-14
AmendedAccounting Standards Update No. 2015-1006/12/2015
310-10-35-13AmendedAccounting Standards Update No. 2016-0202/25/2016
310-10-35-16AmendedAccounting Standards Update No. 2015-1006/12/2015
310-10-35-20AmendedAccounting Standards Update No. 2015-1006/12/2015
310-10-35-22AmendedAccounting Standards Update No. 2011-0405/12/2011
310-10-35-31 through 35-33
AmendedAccounting Standards Update No. 2015-1006/12/2015
310-10-35-31AAddedAccounting Standards Update No. 2022-0103/28/2022
310-10-35-37AmendedAccounting Standards Update No. 2015-1006/12/2015
310-10-35-44AmendedAccounting Standards Update No. 2016-1306/16/2016
310-10-35-45AmendedAccounting Standards Update No. 2009-1612/23/2009
310-10-35-46 through 35-48
AmendedAccounting Standards Update No. 2016-1306/16/2016
310-10-35-47AmendedAccounting Standards Update No. 2019-0404/25/2019
310-10-35-47AmendedMaintenance Update 2017-06 (PDF)04/07/2017
310-10-35-47AAddedAccounting Standards Update No. 2019-0404/25/2019
310-10-35-48AmendedAccounting Standards Update No. 2019-0404/25/2019
310-10-35-48AAddedAccounting Standards Update No. 2019-0404/25/2019
310-10-35-48BAddedAccounting Standards Update No. 2019-0404/25/2019
310-10-35-49SupersededAccounting Standards Update No. 2016-1306/16/2016
310-10-35-53A through 35-53C
AddedAccounting Standards Update No. 2016-1306/16/2016
310-10-35-53BAmendedAccounting Standards Update No. 2025-0811/12/2025
310-10-40-1AAmendedAccounting Standards Update No. 2022-0203/31/2022
310-10-40-1AAddedAccounting Standards Update No. 2014-1408/08/2014
310-10-40-4AmendedAccounting Standards Update No. 2017-0502/22/2017
310-10-40-4AmendedAccounting Standards Update No. 2014-0905/28/2014
310-10-40-5AmendedAccounting Standards Update No. 2016-0202/25/2016
310-10-40-5AmendedAccounting Standards Update No. 2014-0905/28/2014
310-10-45-1AmendedAccounting Standards Update No. 2016-1306/16/2016
310-10-45-2AmendedAccounting Standards Update No. 2019-0404/25/2019
310-10-45-4SupersededAccounting Standards Update No. 2012-0410/01/2012
310-10-45-4A through 45-6
SupersededAccounting Standards Update No. 2016-1306/16/2016
310-10-45-4AAddedAccounting Standards Update No. 2012-0410/01/2012
310-10-45-11AmendedAccounting Standards Update No. 2016-0101/05/2016
310-10-45-14AmendedAccounting Standards Update No. 2015-1006/12/2015
310-10-50-1AmendedAccounting Standards Update No. 2016-1306/16/2016
310-10-50-1AmendedAccounting Standards Update No. 2010-2007/21/2010
310-10-50-1AAddedAccounting Standards Update No. 2010-2007/21/2010
310-10-50-2AmendedAccounting Standards Update No. 2016-1306/16/2016
310-10-50-2AmendedAccounting Standards Update No. 2010-2007/21/2010
310-10-50-3AmendedMaintenance Update 2015-11 (PDF)06/19/2015
310-10-50-4AmendedAccounting Standards Update No. 2016-1306/16/2016
310-10-50-4AmendedAccounting Standards Update No. 2010-2007/21/2010
310-10-50-4ASupersededAccounting Standards Update No. 2016-1306/16/2016
310-10-50-4AAddedAccounting Standards Update No. 2010-2007/21/2010
310-10-50-5A through 50-10
SupersededAccounting Standards Update No. 2016-1306/16/2016
310-10-50-5AmendedAccounting Standards Update No. 2009-1612/23/2009
310-10-50-5AAddedAccounting Standards Update No. 2010-2007/21/2010
310-10-50-5BAddedAccounting Standards Update No. 2010-2007/21/2010
310-10-50-5BAmendedAccounting Standards Update No. 2010-2509/28/2010
310-10-50-6AmendedAccounting Standards Update No. 2010-2007/21/2010
310-10-50-7AmendedAccounting Standards Update No. 2010-2007/21/2010
310-10-50-7AAddedAccounting Standards Update No. 2010-2007/21/2010
310-10-50-7BAddedAccounting Standards Update No. 2010-2007/21/2010
310-10-50-7BAmendedAccounting Standards Update No. 2010-2509/28/2010
310-10-50-9AmendedAccounting Standards Update No. 2010-2007/21/2010
310-10-50-10AmendedAccounting Standards Update No. 2010-2007/21/2010
310-10-50-11AmendedAccounting Standards Update No. 2025-1112/08/2025
310-10-50-11AmendedAccounting Standards Update No. 2022-0203/31/2022
310-10-50-11AmendedAccounting Standards Update No. 2014-0401/17/2014
310-10-50-11A through 50-11C
SupersededAccounting Standards Update No. 2016-1306/16/2016
310-10-50-11A through 50-11C
AddedAccounting Standards Update No. 2010-2007/21/2010
310-10-50-12SupersededAccounting Standards Update No. 2010-2007/21/2010
310-10-50-13SupersededAccounting Standards Update No. 2010-2007/21/2010
310-10-50-14 through 50-21
SupersededAccounting Standards Update No. 2016-1306/16/2016
310-10-50-14AmendedAccounting Standards Update No. 2012-0410/01/2012
310-10-50-14AAddedAccounting Standards Update No. 2010-2007/21/2010
310-10-50-15AmendedAccounting Standards Update No. 2010-2007/21/2010
310-10-50-17AmendedAccounting Standards Update No. 2010-2007/21/2010
310-10-50-20AmendedAccounting Standards Update No. 2010-2007/21/2010
310-10-50-21AmendedAccounting Standards Update No. 2010-2007/21/2010
310-10-50-22SupersededAccounting Standards Update No. 2010-2007/21/2010
310-10-50-23SupersededAccounting Standards Update No. 2010-2007/21/2010
310-10-50-24SupersededAccounting Standards Update No. 2016-1306/16/2016
310-10-50-25AmendedAccounting Standards Update No. 2016-1306/16/2016
310-10-50-26AmendedAccounting Standards Update No. 2016-0101/05/2016
310-10-50-26AmendedAccounting Standards Update No. 2010-2007/21/2010
310-10-50-27 through 50-30
SupersededAccounting Standards Update No. 2016-1306/16/2016
310-10-50-27 through 50-34
AddedAccounting Standards Update No. 2010-2007/21/2010
310-10-50-31 through 50-34
SupersededAccounting Standards Update No. 2022-0203/31/2022
310-10-50-31 through 50-34
AmendedAccounting Standards Update No. 2011-0101/19/2011
310-10-50-31 through 50-34
AmendedAccounting Standards Update No. 2011-0204/05/2011
310-10-50-32 through 50-34
AmendedAccounting Standards Update No. 2016-1306/16/2016
310-10-50-35AmendedAccounting Standards Update No. 2025-1112/08/2025
310-10-50-35AddedAccounting Standards Update No. 2014-0401/17/2014
310-10-50-36 through 50-48
AddedAccounting Standards Update No. 2022-0203/31/2022
310-10-50-40AmendedAccounting Standards Update No. 2025-1212/17/2025
310-10-50-41 through 50-44
AmendedAccounting Standards Update No. 2025-1112/08/2025
310-10-55-1 through 55-11
SupersededAccounting Standards Update No. 2016-1306/16/2016
310-10-55-2AmendedAccounting Standards Update No. 2010-2007/21/2010
310-10-55-3AmendedAccounting Standards Update No. 2010-2007/21/2010
310-10-55-7 through 55-22
AddedAccounting Standards Update No. 2010-2007/21/2010
310-10-55-12SupersededAccounting Standards Update No. 2022-0203/31/2022
310-10-55-12A through 55-12K
AddedAccounting Standards Update No. 2022-0203/31/2022
310-10-55-16 through 55-22
SupersededAccounting Standards Update No. 2016-1306/16/2016
310-10-55-14AmendedAccounting Standards Update No. 2016-0202/25/2016
310-10-60-4AmendedAccounting Standards Update No. 2016-2012/21/2016
310-10-60-4AmendedAccounting Standards Update No. 2014-0905/28/2014
310-10-60-5AmendedAccounting Standards Update No. 2020-1010/29/2020
310-10-65-1AddedAccounting Standards Update No. 2010-1804/29/2010
310-10-65-2AddedAccounting Standards Update No. 2010-2007/21/2010
310-10-65-3AddedAccounting Standards Update No. 2011-0101/19/2011
","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 |\nCl…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d93aebd5914e2450210debcc7a239458ae9bd878097b9b782a4dc700e8af85d8","downloaded_from":"2026-09-09T23:24:42.337Z","last_downloaded_at":"2026-09-09T23:24:42.337Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481771","source_sha256":"4f9ad05731f66a4512f9b5d9b2db9d2db781a404d15e559a3f5ffdb61de2a673"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:decc17db5888d47272f3b52740f127e010f26fcc0c25f6aa71181b89d3af4d87","downloaded_from":"2026-09-09T23:24:42.337Z","last_downloaded_at":"2026-09-09T23:24:42.337Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481771","source_sha256":"4f9ad05731f66a4512f9b5d9b2db9d2db781a404d15e559a3f5ffdb61de2a673"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:721154ac3d58b8d94093a39030b5e6f8089feca652634429c5cfeb424c6939f8","downloaded_from":"2026-09-09T23:24:42.337Z","last_downloaded_at":"2026-09-09T23:24:42.337Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481771","source_sha256":"4f9ad05731f66a4512f9b5d9b2db9d2db781a404d15e559a3f5ffdb61de2a673"}},{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-10-05-1","para":"05-1","html":"
The Receivables Topic includes the following Subtopics:
  1. a
    Overall
  2. b
    Nonrefundable Fees and Other Costs
  3. c
    Subparagraph superseded by Accounting Standards Update No. 2016-13.
  4. d
    Subparagraph superseded by Accounting Standards Update No. 2022-02.
","snippet":"The Receivables Topic includes the following Subtopics:\n(a) Overall\n(b) Nonrefundable Fees and Other Costs\n(c) Subparagraph superseded by Accounting Standards Update No. 2016-13.\n(d) Subparagraph superseded by Accounting…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:774c050720d8b039e8ba7e5b16d4b59f5fbe251f386caeb1cbeb12c2bc7da99d","downloaded_from":"2026-09-09T23:24:46.214Z","last_downloaded_at":"2026-09-09T23:24:46.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481738","source_sha256":"53456975fa1f4197aae7e3236d8705c5e6b4623b74576f173f24513590e4ed4b"}},{"citation":"310-10-05-2","para":"05-2","html":"
The Overall Subtopic establishes general guidance for receivables. The guidance is presented in the following two Subsections:
  1. a
    General
  2. b
    Acquisition, Development, and Construction Arrangements.
","snippet":"The Overall Subtopic establishes general guidance for receivables. The guidance is presented in the following two Subsections:\n(a) General\n(b) Acquisition, Development, and Construction Arrangements.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2dc0f85b493f22c3b726c8d705fbe173134d535a35c731d06ffac3d5400ac942","downloaded_from":"2026-09-09T23:24:46.214Z","last_downloaded_at":"2026-09-09T23:24:46.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481738","source_sha256":"53456975fa1f4197aae7e3236d8705c5e6b4623b74576f173f24513590e4ed4b"}},{"citation":"310-10-05-3","para":"05-3","html":"
The General Subsections provide guidance on a variety of accounting issues related to receivables. The following paragraphs provide background information on types of receivables addressed in the General Subsections.
","snippet":"The General Subsections provide guidance on a variety of accounting issues related to receivables. The following paragraphs provide background information on types of receivables addressed in the General Subsections.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aae9dadb1eff6ee33b686d215ba1361ce7cdc823cd48d2c636d75f2d8109faad","downloaded_from":"2026-09-09T23:24:46.214Z","last_downloaded_at":"2026-09-09T23:24:46.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481738","source_sha256":"53456975fa1f4197aae7e3236d8705c5e6b4623b74576f173f24513590e4ed4b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ec28d78eb270b635200fe59e37b39be05533b478bc6e1e90affabab95de6ac64","downloaded_from":"2026-09-09T23:24:46.214Z","last_downloaded_at":"2026-09-09T23:24:46.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481738","source_sha256":"53456975fa1f4197aae7e3236d8705c5e6b4623b74576f173f24513590e4ed4b"}},{"block":null,"heading":"Receivables in General","paragraphs":[{"citation":"310-10-05-4","para":"05-4","html":"
Receivables may arise from credit sales, loans, or other transactions. Receivables may be in the form of loans, notes, and other types of financial instruments and may be originated by an entity or purchased from another entity.
","snippet":"Receivables may arise from credit sales, loans, or other transactions. Receivables may be in the form of loans, notes, and other types of financial instruments and may be originated by an entity or purchased from another…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:323d551ae193820b9c65db3b670a30955cd5712af66a64bc587a61fda645f3be","downloaded_from":"2026-09-09T23:24:46.214Z","last_downloaded_at":"2026-09-09T23:24:46.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481738","source_sha256":"53456975fa1f4197aae7e3236d8705c5e6b4623b74576f173f24513590e4ed4b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b187dacba4353655b1b57b0147f5a129d34e361d434e6c4667c1bd01e0d116c8","downloaded_from":"2026-09-09T23:24:46.214Z","last_downloaded_at":"2026-09-09T23:24:46.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481738","source_sha256":"53456975fa1f4197aae7e3236d8705c5e6b4623b74576f173f24513590e4ed4b"}},{"block":null,"heading":"Standby Commitments to Purchase Loans","paragraphs":[{"citation":"310-10-05-5","para":"05-5","html":"
Entities sometimes enter into forward standby commitments to purchase loans at a stated price in return for a standby commitment fee. In such an arrangement, settlement of the standby commitment is at the option of the seller of the loans and would result in delivery to the entity only if the contract price equals or exceeds the market price of the underlying loan or security on the settlement date. A standby commitment differs from a mandatory commitment in that the entity assumes all the market risks of ownership but shares in none of the rewards. A standby commitment is, in substance, a written put option that will be exercised only if the value of the loans is less than or equal to the strike price.
","snippet":"Entities sometimes enter into forward standby commitments to purchase loans at a stated price in return for a standby commitment fee. In such an arrangement, settlement of the standby commitment is at the option of the s…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:528844f1341267656d026722a34d167f267fb702eb01638ea7c88354da7d7df2","downloaded_from":"2026-09-09T23:24:46.214Z","last_downloaded_at":"2026-09-09T23:24:46.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481738","source_sha256":"53456975fa1f4197aae7e3236d8705c5e6b4623b74576f173f24513590e4ed4b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fe0abe4a94c14ddc051cf91eac439899f0c9a45cfbb469140a8ce9afe7d25541","downloaded_from":"2026-09-09T23:24:46.214Z","last_downloaded_at":"2026-09-09T23:24:46.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481738","source_sha256":"53456975fa1f4197aae7e3236d8705c5e6b4623b74576f173f24513590e4ed4b"}},{"block":null,"heading":"Factoring Arrangements","paragraphs":[{"citation":"310-10-05-6","para":"05-6","html":"
Factoring arrangements are a means of discounting accounts receivable on a nonrecourse, notification basis. Accounts receivable are sold outright, usually to a transferee (the factor) that assumes the full risk of collection, without recourse to the transferor in the event of a loss. Debtors are directed to send payments to the transferee.
","snippet":"Factoring arrangements are a means of discounting accounts receivable on a nonrecourse, notification basis. Accounts receivable are sold outright, usually to a transferee (the factor) that assumes the full risk of collec…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:634cb7c2154fd63caaa4fb76481896567318a0ad28047d82d30d68a0e60c877b","downloaded_from":"2026-09-09T23:24:46.214Z","last_downloaded_at":"2026-09-09T23:24:46.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481738","source_sha256":"53456975fa1f4197aae7e3236d8705c5e6b4623b74576f173f24513590e4ed4b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e346a60b5612c3b145c92a8bd0cd7051b933e495c0d1932de668467110cfbb18","downloaded_from":"2026-09-09T23:24:46.214Z","last_downloaded_at":"2026-09-09T23:24:46.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481738","source_sha256":"53456975fa1f4197aae7e3236d8705c5e6b4623b74576f173f24513590e4ed4b"}},{"block":null,"heading":"Rebates","paragraphs":[{"citation":"310-10-05-7","para":"05-7","html":"
Rebates represent refunds of portions of the precomputed finance charges on installment loans or trade receivables, if applicable, that occur when payments are made ahead of schedule. Rebate calculations generally are governed by state laws and may differ from unamortized finance charges on installment loans or trade receivables because many states require rebate calculations to be based on the Rule of 78s or other methods instead of the interest method.
","snippet":"Rebates represent refunds of portions of the precomputed finance charges on installment loans or trade receivables, if applicable, that occur when payments are made ahead of schedule. Rebate calculations generally are go…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e3883a862564668cd27078805101485c264d2af4b334d0c409ef4548f11a804f","downloaded_from":"2026-09-09T23:24:46.214Z","last_downloaded_at":"2026-09-09T23:24:46.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481738","source_sha256":"53456975fa1f4197aae7e3236d8705c5e6b4623b74576f173f24513590e4ed4b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2223d965f964432d58318e97abc7768c1e43ed40c6ef2ff0cc3cd94fb6889519","downloaded_from":"2026-09-09T23:24:46.214Z","last_downloaded_at":"2026-09-09T23:24:46.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481738","source_sha256":"53456975fa1f4197aae7e3236d8705c5e6b4623b74576f173f24513590e4ed4b"}},{"block":"Acquisition, Development, and Construction Arrangements","heading":null,"paragraphs":[{"citation":"310-10-05-8","para":"05-8","html":"
The Acquisition, Development, and Construction Arrangements Subsections provide guidance for determining whether a lender should account for an acquisition, development, and construction arrangement as a loan or as an investment in real estate or a joint venture.
","snippet":"The Acquisition, Development, and Construction Arrangements Subsections provide guidance for determining whether a lender should account for an acquisition, development, and construction arrangement as a loan or as an in…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dc1e566fa462466f014f33e9dd68f6342a8a44e1ba65e31ae00cf484fdb6b9d2","downloaded_from":"2026-09-09T23:24:46.214Z","last_downloaded_at":"2026-09-09T23:24:46.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481738","source_sha256":"53456975fa1f4197aae7e3236d8705c5e6b4623b74576f173f24513590e4ed4b"}},{"citation":"310-10-05-9","para":"05-9","html":"
Lenders may enter into acquisition, development, and construction arrangements in which they have virtually the same risks and potential rewards as those of owners or joint venturers. Loans granted to acquire operating properties sometimes grant the lender a right to participate in expected residual profit from the sale or refinancing of the property. The expected residual profit may take the form of a percentage of the appreciation of the property determined at the maturity of the loan.
","snippet":"Lenders may enter into acquisition, development, and construction arrangements in which they have virtually the same risks and potential rewards as those of owners or joint venturers. Loans granted to acquire operating p…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f85a64393f87088835e535fb46f71908ba2f5e09d19dc6dad6521e1bc136117a","downloaded_from":"2026-09-09T23:24:46.214Z","last_downloaded_at":"2026-09-09T23:24:46.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481738","source_sha256":"53456975fa1f4197aae7e3236d8705c5e6b4623b74576f173f24513590e4ed4b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61954265b8709f21e3db18a7a3cb25d5c1644cc391a16aa62c21e91f8beb4aa3","downloaded_from":"2026-09-09T23:24:46.214Z","last_downloaded_at":"2026-09-09T23:24:46.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481738","source_sha256":"53456975fa1f4197aae7e3236d8705c5e6b4623b74576f173f24513590e4ed4b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:78246292e0fc2ecad07ce4da6cecee6ce97c84b80abc31f3b73fcbdb5affdd33","downloaded_from":"2026-09-09T23:24:46.214Z","last_downloaded_at":"2026-09-09T23:24:46.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481738","source_sha256":"53456975fa1f4197aae7e3236d8705c5e6b4623b74576f173f24513590e4ed4b"}},{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Entities","paragraphs":[{"citation":"310-10-15-1","para":"15-1","html":"
The guidance in the General Subsections applies to all entities.
","snippet":"The guidance in the General Subsections applies to all entities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4ccad1ae77cb882cc70ee5656ab57450025ce775e30e7843779e6b7d5f4035be","downloaded_from":"2026-09-09T23:24:48.693Z","last_downloaded_at":"2026-09-09T23:24:48.693Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481709","source_sha256":"3d7faf190b9e61a7f8dbab20a7868f9f379013b18c62cdf22cca5a0356084c71"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cc202a04fc147ccbef7ab5aa55e28085af133d5013c10265cd6a461deff7a1ef","downloaded_from":"2026-09-09T23:24:48.693Z","last_downloaded_at":"2026-09-09T23:24:48.693Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481709","source_sha256":"3d7faf190b9e61a7f8dbab20a7868f9f379013b18c62cdf22cca5a0356084c71"}},{"block":null,"heading":"Transactions","paragraphs":[{"citation":"310-10-15-2","para":"15-2","html":"
The guidance in the General Subsections applies to a variety of instruments and transactions, including the following:
  1. a
    Trade accounts receivable
  2. b
    Loans
  3. c
    Loan syndications
  4. d
    Factoring arrangements
  5. e
    Standby letters of credit
  6. f
    Financing receivables.
","snippet":"The guidance in the General Subsections applies to a variety of instruments and transactions, including the following:\n(a) Trade accounts receivable\n(b) Loans\n(c) Loan syndications\n(d) Factoring arrangements\n(e) Standby …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4efd9c3c9d1163e25870b2fd1f02e52a7b575d7583228d06275a6cf3262889fd","downloaded_from":"2026-09-09T23:24:48.693Z","last_downloaded_at":"2026-09-09T23:24:48.693Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481709","source_sha256":"3d7faf190b9e61a7f8dbab20a7868f9f379013b18c62cdf22cca5a0356084c71"}},{"citation":"310-10-15-3","para":"15-3","html":"
The guidance in the General Subsections does not apply to the following transactions and activities:
  1. a
    Mortgage banking activities (as described in paragraph 948-10-05-4)
  2. b
    A contract that is required to be accounted for as a derivative instrument under Subtopic 815-10. For example, paragraph 815-10-15-70 states that commitments to purchase or sell mortgage loans or other types of loans at a future date shall be evaluated under the definition of a derivative instrument to determine whether Subtopic 815-10 applies.
","snippet":"The guidance in the General Subsections does not apply to the following transactions and activities:\n(a) Mortgage banking activities (as described in paragraph 948-10-05-4)\n(b) A contract that is required to be accounted…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e13dbb8f9a867ceb9d68ec2c792c9a49d737e27127253090c988b45058cc47c6","downloaded_from":"2026-09-09T23:24:48.693Z","last_downloaded_at":"2026-09-09T23:24:48.693Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481709","source_sha256":"3d7faf190b9e61a7f8dbab20a7868f9f379013b18c62cdf22cca5a0356084c71"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae6803f1b47e23a873ee51d0d6d979b76fb8aa348f3b357178547f9d6fbcae8e","downloaded_from":"2026-09-09T23:24:48.693Z","last_downloaded_at":"2026-09-09T23:24:48.693Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481709","source_sha256":"3d7faf190b9e61a7f8dbab20a7868f9f379013b18c62cdf22cca5a0356084c71"}},{"block":"Acquisition, Development, and Construction Arrangements","heading":"Entities","paragraphs":[{"citation":"310-10-15-4","para":"15-4","html":"
The guidance in the Acquisition, Development, and Construction Arrangements Subsections applies to all entities.
","snippet":"The guidance in the Acquisition, Development, and Construction Arrangements Subsections applies to all entities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5dac530b8896d8daa703432c62c66a774b545ff0b7f453ded44423631feec374","downloaded_from":"2026-09-09T23:24:48.693Z","last_downloaded_at":"2026-09-09T23:24:48.693Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481709","source_sha256":"3d7faf190b9e61a7f8dbab20a7868f9f379013b18c62cdf22cca5a0356084c71"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4fab4803990c8756470a8b381f3a8e49150a283e62a3602be90215b6f2a27409","downloaded_from":"2026-09-09T23:24:48.693Z","last_downloaded_at":"2026-09-09T23:24:48.693Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481709","source_sha256":"3d7faf190b9e61a7f8dbab20a7868f9f379013b18c62cdf22cca5a0356084c71"}},{"block":"Acquisition, Development, and Construction Arrangements","heading":"Transactions","paragraphs":[{"citation":"310-10-15-5","para":"15-5","html":"
The guidance in the Acquisition, Development, and Construction Arrangements Subsections applies only to those acquisition, development, and construction arrangements in which the lender participates in expected residual profit, as further described in the Acquisition, Development, and Construction Subsection of Section 310-10-25.
","snippet":"The guidance in the Acquisition, Development, and Construction Arrangements Subsections applies only to those acquisition, development, and construction arrangements in which the lender participates in expected residual …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d13684483e3cc424b8e07062d38a0beb56c8908c6215dd18c60ddc8ae1730085","downloaded_from":"2026-09-09T23:24:48.693Z","last_downloaded_at":"2026-09-09T23:24:48.693Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481709","source_sha256":"3d7faf190b9e61a7f8dbab20a7868f9f379013b18c62cdf22cca5a0356084c71"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:256fb0e3fc48ad7daea46cedbda64186687217d69a804feb61f8afe5e0a6b715","downloaded_from":"2026-09-09T23:24:48.693Z","last_downloaded_at":"2026-09-09T23:24:48.693Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481709","source_sha256":"3d7faf190b9e61a7f8dbab20a7868f9f379013b18c62cdf22cca5a0356084c71"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:70b77c9a3875f113b2ed992eb0b508f61797f163dad8a847579a5e085003ec03","downloaded_from":"2026-09-09T23:24:48.693Z","last_downloaded_at":"2026-09-09T23:24:48.693Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481709","source_sha256":"3d7faf190b9e61a7f8dbab20a7868f9f379013b18c62cdf22cca5a0356084c71"}},{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-10-25-1","para":"25-1","html":"
The General Subsections provide recognition guidance organized as follows:
  1. a
    Recognition of certain types of receivables
  2. b
    Recognition of interest and fees for certain types of receivables.
","snippet":"The General Subsections provide recognition guidance organized as follows:\n(a) Recognition of certain types of receivables\n(b) Recognition of interest and fees for certain types of receivables.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:66ce0b98a701e11526ece47290ea59328904ea1ff0cd065475e2436962193727","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e06e29f46ead67b0620a19a5dd56ec7cda039d99eb171b950be37ce641427c6b","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"block":null,"heading":"Recognition of Certain Types of Receivables","paragraphs":[{"citation":"310-10-25-2","para":"25-2","html":"
The following guidance addresses issues related to recognition of various types of receivables, specifically:
  1. a
    Factoring arrangements
  2. b
    Loan syndications and loan participations
  3. c
    Standby commitments
  4. d
    Credit card portfolio purchased
  5. e
    Secured loans.
Such receivables may be originated by an entity or purchased from a third party.
","snippet":"The following guidance addresses issues related to recognition of various types of receivables, specifically:\n(a) Factoring arrangements\n(b) Loan syndications and loan participations\n(c) Standby commitments\n(d) Credit ca…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb8a42c1dd13ed8e81d888be8810a69c4f0dc4338954efa218788faa67c34e2a","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"citation":"310-10-25-3","para":"25-3","html":"
Transfers of receivables under factoring arrangements meeting the sale criteria of paragraph 860-10-40-5 shall be accounted for by the factor as purchases of receivables. The acquisition of receivables and accounting for purchase discounts such as factoring commissions shall be recognized in accordance with Subtopic 310-20. Factoring commissions under these arrangements shall be recognized over the period of the loan contract in accordance with that Subtopic. That period begins when a finance company or an entity with financing activities including trade receivables funds a customer's credit and ends when the customer's account is settled.
","snippet":"Transfers of receivables under factoring arrangements meeting the sale criteria of paragraph 860-10-40-5 shall be accounted for by the factor as purchases of receivables. The acquisition of receivables and accounting for…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9fcd84fb39c6f626028d77d56aea0c3f01adf09f149aa46e077fd538a30752c7","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"citation":"310-10-25-4","para":"25-4","html":"
Each lender in a syndication shall account for the amounts it is owed by the borrower. Repayments by the borrower may be made to a lead lender that then distributes the collections to the other lenders of the syndicate. In those circumstances, the lead lender is simply functioning as a servicer and, therefore, shall not recognize the aggregate loan as an asset.
","snippet":"Each lender in a syndication shall account for the amounts it is owed by the borrower. Repayments by the borrower may be made to a lead lender that then distributes the collections to the other lenders of the syndicate. …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:680fdd94f71ec745c6482fbaf16b10feafef466a6046ce9c5bd7a1f9b596f638","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"citation":"310-10-25-5","para":"25-5","html":"
See paragraph 860-10-55-61 for guidance on accounting for loan participations.
","snippet":"See paragraph 860-10-55-61 for guidance on accounting for loan participations.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d5fb213b3e62ad0dc9656f43c05e4ab5d29cd2628337a0ce8ef8e9dd569c817","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"citation":"310-10-25-6","para":"25-6","html":"
Paragraph 815-10-15-70 states that commitments to purchase or sell mortgage loans or other types of loans at a future date must be evaluated under the definition of a derivative instrument to determine whether Subtopic 815-10 applies. This paragraph applies only to a standby commitment to purchase loans and only if that commitment is within the scope of this Subtopic. It does not apply to other customary kinds of commitments to purchase loans, nor does it apply to commitments to originate loans. If the settlement date is within a reasonable period, for example, a normal loan commitment period, and the entity has the intent and ability to accept delivery without selling assets, a standby commitment within the scope of this Subtopic shall be viewed as part of the normal production of loans. However, if the settlement date is not within a reasonable period, or the entity does not have the intent and ability to accept delivery without selling assets, the standby commitment shall be accounted for as a written put option.
","snippet":"Paragraph 815-10-15-70 states that commitments to purchase or sell mortgage loans or other types of loans at a future date must be evaluated under the definition of a derivative instrument to determine whether Subtopic 8…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bdb77ed9ef72da453cb68b988b136ebcfe392b7ffb115400ab230b58daedab0a","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"citation":"310-10-25-7","para":"25-7","html":"
When an entity purchases a credit card portfolio that includes the cardholder relationships at an amount that exceeds the sum of the amounts due under the credit card receivables, the difference between the amount paid and the sum of the balances of the credit card loans at the date of purchase (the premium) shall be allocated between the cardholder relationships acquired and the loans acquired. The premium relating to the cardholder relationships represents an identifiable intangible asset that shall be accounted for in accordance with Topic 350.
","snippet":"When an entity purchases a credit card portfolio that includes the cardholder relationships at an amount that exceeds the sum of the amounts due under the credit card receivables, the difference between the amount paid a…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:25b68ed46ffefd61522219da4158b73bf9d10ab0761d28e025a567b770b7a316","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"citation":"310-10-25-8","para":"25-8","html":"
Transfers not meeting the sale criteria in paragraph 860-10-40-5 shall be accounted for as secured loans, that is, loans collateralized by customer accounts or receivables. Paragraph 860-30-25-5 provides additional guidance in those situations.
","snippet":"Transfers not meeting the sale criteria in paragraph 860-10-40-5 shall be accounted for as secured loans, that is, loans collateralized by customer accounts or receivables. Paragraph 860-30-25-5 provides additional guida…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:39abd9f3d8eef15b378c64f3faf76d482c58e6dcb9e92acb5ebbc1dea8b94d0d","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:115107cf1bb8d49b5c444992a430c774b766b512808806d36850578c13c4831f","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"block":null,"heading":"Recognition of Interest and Fees for Certain Types of Receivables","paragraphs":[{"citation":"310-10-25-9","para":"25-9","html":"
The following guidance addresses the recognition of interest income and certain fees for various types of receivables, specifically:
  1. a
    Interest income on receivables
  2. b
    Impact of rebates on accrued interest income
  3. c
    Prepayment fees
  4. d
    Delinquency fees.
Such interest or fees may relate to receivables that are originated by the entity or purchased from a third party.
","snippet":"The following guidance addresses the recognition of interest income and certain fees for various types of receivables, specifically:\n(a) Interest income on receivables\n(b) Impact of rebates on accrued interest income\n(c)…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b67769f4f1cf82a96d17882375d4230ffd6ef317ecb9741fdbcffaa7467bb20b","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"citation":"310-10-25-10","para":"25-10","html":"
See Subtopic 835-30 for guidance on the imputation of interest for receivables that represent contractual rights to receive money or contractual obligations to pay money on fixed or determinable dates, whether or not there is any stated provision for interest.
","snippet":"See Subtopic 835-30 for guidance on the imputation of interest for receivables that represent contractual rights to receive money or contractual obligations to pay money on fixed or determinable dates, whether or not the…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e3aa929c39a952fffce090fb5a37f8a26b30f1098ac2bc1ee6aadf5c7e516047","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"citation":"310-10-25-11","para":"25-11","html":"
Accrual of interest income on installment loans or trade receivables shall not be affected by the possibility that rebates may be calculated on a method different from the interest method, except that the possibility of rebates affects the accounting resulting from the application of paragraph 310-20-35-18(a). Differences between rebate calculations and accrual of interest income merely adjust original estimates of interest income and shall be recognized in income when loans or trade receivables are prepaid or renewed.
","snippet":"Accrual of interest income on installment loans or trade receivables shall not be affected by the possibility that rebates may be calculated on a method different from the interest method, except that the possibility of …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1325fa8de20eaaae88dc209cf9770fd8388a6d9fdbe2b235e8052903b3bb53f8","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"citation":"310-10-25-12","para":"25-12","html":"
Prepayment penalties shall not be recognized in income until loans or trade receivables, if applicable, are prepaid, except that the existence of prepayment penalties may affect the accounting resulting from the application of paragraph 310-20-35-18(a).
","snippet":"Prepayment penalties shall not be recognized in income until loans or trade receivables, if applicable, are prepaid, except that the existence of prepayment penalties may affect the accounting resulting from the applicat…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0aeb358e5ee1173d18e118fcc855c6589e20f84162185f296fc10670a4872df0","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"citation":"310-10-25-13","para":"25-13","html":"
Delinquency fees shall be recognized in income when chargeable, assuming collectibility is reasonably assured.
","snippet":"Delinquency fees shall be recognized in income when chargeable, assuming collectibility is reasonably assured.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:70bc1751e0c66eecceb0a6a03c2c43059c491fc9bb16ab6739f25f1d5391c35c","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:801111331b932363eccab60adcc4f485d06eca80b3beb2fc344e94c564b3cee9","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"block":"Acquisition, Development, and Construction Arrangements","heading":null,"paragraphs":[{"citation":"310-10-25-14","para":"25-14","html":"
This Subsection provides recognition guidance for acquisition, development, and construction arrangements, specifically:
  1. a
    Expected residual profit
  2. b
    Characteristics implying investment in real estate or joint ventures
  3. c
    Characteristics implying loans
  4. d
    Accounting for an arrangement as a loan or an investment in real estate
  5. e
    Participations in acquisition, development, and construction arrangements.
","snippet":"This Subsection provides recognition guidance for acquisition, development, and construction arrangements, specifically:\n(a) Expected residual profit\n(b) Characteristics implying investment in real estate or joint ventur…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f34d2a2d27464065cf5ac9b5247105c4a35b45be5ed7416baa5f876a2f6076c","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c6d106b2c76dbe171dd21e79e44ee9324b5c8a4933951fff710cdeee7d7317e","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"block":"Acquisition, Development, and Construction Arrangements","heading":"Expected Residual Profit","paragraphs":[{"citation":"310-10-25-15","para":"25-15","html":"
The extent of participation in expected residual profit and its forms may vary. An example of a simple form might be one in which the contractual interest and fees, if any, on a condominium project are considered to be at fair market rates. The expected sales prices are sufficient to cover at least principal, interest, and fees, and the lender shares in an agreed proportion, for example, 20 percent, 50 percent, or 90 percent, of any profit on sale of the units.
","snippet":"The extent of participation in expected residual profit and its forms may vary. An example of a simple form might be one in which the contractual interest and fees, if any, on a condominium project are considered to be a…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dd6349d552bac5b328a3d9684660b5771cd29a75435a3239ce3be6d5f6ee1a4b","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"citation":"310-10-25-16","para":"25-16","html":"
A slightly different form of arrangement may produce approximately the same result. For example, the interest rate and/or fees may be set at a level higher than in the preceding example, and the lender may receive a smaller percentage of any profit on sale of the units. Thus, a greater portion of the expected sales price is required to cover the contractual interest and/or fees, leaving a smaller amount to be allocated between the lender and the borrower. The lender's share of expected residual profit in such an arrangement may be approximately the same as in the preceding example.
","snippet":"A slightly different form of arrangement may produce approximately the same result. For example, the interest rate and/or fees may be set at a level higher than in the preceding example, and the lender may receive a smal…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5236999f29aff3668cb9a1476fa2364eef8e0ead9aa0b7bdad07e10231961a31","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"citation":"310-10-25-17","para":"25-17","html":"
A different arrangement may cause the same result if the interest rate and/or fees are set at a sufficiently high level and the lender does not share in any proportion of profit on sale of the units. Another variation in these arrangements is one in which the lender shares in gross rents or net cash flow from a commercial project, for example, an office building or an apartment complex.
","snippet":"A different arrangement may cause the same result if the interest rate and/or fees are set at a sufficiently high level and the lender does not share in any proportion of profit on sale of the units. Another variation in…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b03c3e9f769ccc4d3afd82784abbf4acda44d2234cae5603fc7bde437c565c5e","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"citation":"310-10-25-18","para":"25-18","html":"
The profit participation agreement may or may not be part of the mortgage loan agreement.
","snippet":"The profit participation agreement may or may not be part of the mortgage loan agreement.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f27e7b5c75be728894bcb92fdce451f372c372b0dc12a9e3d9e958e1aa364860","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2909e41866d34a9d4030498108282f0b3142e2a6affa5af9ccc41c311601fcc7","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"block":"Acquisition, Development, and Construction Arrangements","heading":"Characteristics Implying Investment in Real Estate or Joint Ventures","paragraphs":[{"citation":"310-10-25-19","para":"25-19","html":"
In an acquisition, development, and construction arrangement in which the lender participates in expected residual profit, in addition to the lender's participation in expected residual profit, the following characteristics suggest that the risks and rewards of the arrangement are similar to those associated with an investment in real estate or joint venture:
  1. a
    The lender agrees to provide all or substantially all necessary funds to acquire, develop, or construct the property. The borrower has title to but little or no equity in the underlying property.
  2. b
    The lender funds the commitment or origination fees or both by including them in the amount of the loan.
  3. c
    The lender funds all or substantially all interest and fees during the term of the loan by adding them to the loan balance.
  4. d
    The lender's only security is the acquisition, development, and construction project. The lender has no recourse to other assets of the borrower, and the borrower does not guarantee the debt.
  5. e
    In order for the lender to recover the investment in the project, the property must be sold to independent third parties, the borrower must obtain refinancing from another source, or the property must be placed in service and generate sufficient net cash flow to service debt principal and interest.
  6. f
    The arrangement is structured so that foreclosure during the project's development as a result of delinquency is unlikely because the borrower is not required to make any payments until the project is complete, and, therefore, the loan normally cannot become delinquent.
","snippet":"In an acquisition, development, and construction arrangement in which the lender participates in expected residual profit, in addition to the lender's participation in expected residual profit, the following characterist…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5fd1d580d20555058a541f7d9cb869df0ac13e750d7f59463bf4f4db8d85cc9e","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2a8e1ee49cb7eee0bce3131934774261d1f6bb3dbb0b67a13b16a728a8ad09c2","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"block":"Acquisition, Development, and Construction Arrangements","heading":"Characteristics Implying Loans","paragraphs":[{"citation":"310-10-25-20","para":"25-20","html":"
Even though the lender participates in expected residual profit, the following characteristics suggest that the risks and rewards of an acquisition, development, and construction arrangement are similar to those associated with a loan:
  1. a
    The lender participates in less than a majority of the expected residual profit.
  2. b
    The borrower has an equity investment, substantial to the project, not funded by the lender. The investment may be in the form of cash payments by the borrower or contribution by the borrower of land (without considering value expected to be added by future development or construction) or other assets. The value attributed to the land or other assets should be net of encumbrances. There may be little value to assets with substantial prior liens that make foreclosure to collect less likely. Recently acquired property generally shall be valued at no higher than cost.
  3. c
    The lender has either of the following:
    1. 1
      Recourse to substantial tangible, saleable assets of the borrower, with a determinable sales value, other than the acquisition, development, and construction project that are not pledged as collateral under other loans
    2. 2
      An irrevocable letter of credit from a creditworthy, independent third party provided by the borrower to the lender for a substantial amount of the loan over the entire term of the loan.
  4. d
    A take-out commitment for the full amount of the lender's loans has been obtained from a creditworthy, independent third party. Take-out commitments often are conditional. If so, the conditions should be reasonable and their attainment probable.
  5. e
    Noncancelable sales contracts or lease commitments from creditworthy, independent third parties are currently in effect that will provide sufficient net cash flow on completion of the project to service normal loan amortization, that is, principal and interest. Any associated conditions should be probable of attainment.
","snippet":"Even though the lender participates in expected residual profit, the following characteristics suggest that the risks and rewards of an acquisition, development, and construction arrangement are similar to those associat…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f05e08ef4fef291593b9ddd868de4f51810770a3587f7b6b1f698ca306899aa3","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"citation":"310-10-25-21","para":"25-21","html":"
Some acquisition, development, and construction arrangements include personal guarantees of the borrower and/or a third party. The existence of a personal guarantee alone rarely provides a sufficient basis for concluding that an acquisition, development, and construction arrangement should be accounted for as a loan. In instances where the substance of the guarantee and the ability of the guarantor to perform can be reliably measured, and the guarantee covers a substantial amount of the loan, concluding that an acquisition, development, and construction arrangement supported by a personal guarantee should be accounted for as a loan may be justified.
","snippet":"Some acquisition, development, and construction arrangements include personal guarantees of the borrower and/or a third party. The existence of a personal guarantee alone rarely provides a sufficient basis for concluding…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:413765c97e51be057cd0ca86e2baa7b91f3c9c74b5ab5cab2dd5220dc4503fdd","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"citation":"310-10-25-22","para":"25-22","html":"
The substance of a personal guarantee depends on all of the following:
  1. a
    The ability of the guarantor to perform under the guarantee
  2. b
    The practicality of enforcing the guarantee in the applicable jurisdiction
  3. c
    A demonstrated intent to enforce the guarantee.
","snippet":"The substance of a personal guarantee depends on all of the following:\n(a) The ability of the guarantor to perform under the guarantee\n(b) The practicality of enforcing the guarantee in the applicable jurisdiction\n(c) A …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8764549b2de8762cf5de89e395647d4bb7ed7e58c808b0ff7555bb2a5650343","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"citation":"310-10-25-23","para":"25-23","html":"
Examples of personal guarantees that have the ability to perform would include those supported by liquid assets placed in escrow, pledged marketable securities, or irrevocable letters of credit from a creditworthy, independent third party in amounts sufficient to provide necessary equity support for an acquisition, development, and construction arrangement to be considered a loan. In the absence of such support for the guarantee, the financial statements and other information of the guarantor may be considered to determine the guarantor's ability to perform.
","snippet":"Examples of personal guarantees that have the ability to perform would include those supported by liquid assets placed in escrow, pledged marketable securities, or irrevocable letters of credit from a creditworthy, indep…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:be5be0b4116a751988996e659792862cb326f072bff3715b246ba39a42a0ceb8","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"citation":"310-10-25-24","para":"25-24","html":"
Particular emphasis should be placed on the following factors when considering the financial statements of the guarantor:
  1. a
    Liquidity and net worth of the guarantor. There should be evidence of sufficient liquidity to perform under the guarantee. There may be little substance to a personal guarantee if the guarantor's net worth consists primarily of assets pledged to secure other debt.
  2. b
    Guarantees provided by the guarantor to other projects. If the financial statements do not disclose and quantify such information, inquiries should be made as to other guarantees. Also, it may be appropriate to obtain written representation from the guarantor regarding other contingent liabilities.
","snippet":"Particular emphasis should be placed on the following factors when considering the financial statements of the guarantor:\n(a) Liquidity and net worth of the guarantor. There should be evidence of sufficient liquidity to …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:054ec50d7230b28495c7f270423386460075443abf56bf76814c512220f8db45","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"citation":"310-10-25-25","para":"25-25","html":"
The enforceability of the guarantee in the applicable jurisdiction should also be determined. Even if the guarantee is legally enforceable, business reasons that might preclude the lender from pursuing the guarantee shall be assessed. Those business reasons could include the length of time required to enforce a personal guarantee, whether it is normal business practice in that jurisdiction to enforce guarantees on similar transactions, and whether the lender must choose between pursuing the guarantee or the project's assets, but cannot pursue both.
","snippet":"The enforceability of the guarantee in the applicable jurisdiction should also be determined. Even if the guarantee is legally enforceable, business reasons that might preclude the lender from pursuing the guarantee shal…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b98018e9d65c87c98472e11fda1bfe810462dfc925208efedce889fd715d5430","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"citation":"310-10-25-26","para":"25-26","html":"
Some acquisition, development, and construction arrangements recognize value, not funded by the lender, for the builder's efforts after inception of the arrangement, sometimes referred to as sweat equity. Sweat equity is not at risk by the borrower at the inception of an acquisition, development, and construction project. Consequently, sweat equity shall not be considered a substantial equity investment on the part of the borrower in determining whether the acquisition, development, and construction arrangement should be treated as a loan.
","snippet":"Some acquisition, development, and construction arrangements recognize value, not funded by the lender, for the builder's efforts after inception of the arrangement, sometimes referred to as sweat equity. Sweat equity is…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:14187ed3650248cf6c74c935edbe6bb65e84ce07f76a67f6fb1bcc587109e833","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ab4392353cce2a83f1a71c9b0e8344891570c8daf5c2efc5262c253a6d4d735f","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"block":"Acquisition, Development, and Construction Arrangements","heading":"Accounting for an Arrangement as a Loan or an Investment in Real Estate","paragraphs":[{"citation":"310-10-25-27","para":"25-27","html":"
An acquisition, development, and construction arrangement shall be accounted for as follows:
  1. a
    If the lender is expected to receive over 50 percent of the expected residual profit from the project, the lender shall account for income or loss from the arrangement as a real estate investment as specified by Topic 970.
  2. b
    If the lender is expected to receive 50 percent or less of the expected residual profit, the entire arrangement shall be accounted for either as a loan or as a real estate joint venture, depending on the circumstances. At least one of the characteristics identified in paragraph 310-10-25-20(b) through (e) or a qualifying personal guarantee shall be present for the arrangement to be accounted for as a loan. Otherwise, real estate joint venture accounting would be appropriate.
","snippet":"An acquisition, development, and construction arrangement shall be accounted for as follows:\n(a) If the lender is expected to receive over 50 percent of the expected residual profit from the project, the lender shall acc…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:838aed5fceeee2b8b28264293ea26063d690ab4c40f844cf41b98cf16acd5393","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"citation":"310-10-25-28","para":"25-28","html":"
If the arrangement is accounted for as a loan, interest and fees shall be recognized as income subject to recoverability. Topic 974 provides guidance that may be relevant in assessing the recoverability of such loan amounts and accrued interest.
","snippet":"If the arrangement is accounted for as a loan, interest and fees shall be recognized as income subject to recoverability. Topic 974 provides guidance that may be relevant in assessing the recoverability of such loan amou…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f4fa0ce8cc1b31babb243a7d13cd36a999bb508e42316129c9ee291fdb77d6da","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"citation":"310-10-25-29","para":"25-29","html":"
If the arrangement is accounted for as a real estate joint venture, the provisions of Subtopics 970-323 and 835-20 provide guidance for such accounting. In particular, paragraph 970-835-35-1 provides guidance on the circumstances under which interest income shall not be recognized.
","snippet":"If the arrangement is accounted for as a real estate joint venture, the provisions of Subtopics 970-323 and 835-20 provide guidance for such accounting. In particular, paragraph 970-835-35-1 provides guidance on the circ…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:16aeff0f7e468172e9094158d46b65aae52c6fce0b06b989a63d7e1ac7346df9","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fe36f0ef2b8d1f5444ad57b718980d9d1c25532ccfda87034d8f5efe9f78b4c8","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"block":"Acquisition, Development, and Construction Arrangements","heading":"Participations in Acquisition, Development, and Construction Arrangements","paragraphs":[{"citation":"310-10-25-30","para":"25-30","html":"
Many participations in loans or whole loans are bought and sold. The accounting treatment for a purchase that involves acquisition, development, and construction arrangements shall be based on a review of the transaction at the time of purchase in accordance with this guidance. In applying this guidance, a participant would look to its individual percentage of expected residual profit. For example, a participant who will not share in any of the expected residual profit is not subject to this guidance. However, the responsibility to review collectibility and provide allowances applies equally to purchased acquisition, development, and construction arrangements. Any reciprocal transactions between institutions, including multiparty transactions, shall be viewed in their entirety and accounted for in accordance with their combined effects.
","snippet":"Many participations in loans or whole loans are bought and sold. The accounting treatment for a purchase that involves acquisition, development, and construction arrangements shall be based on a review of the transaction…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4f5aa0939227ff23835c90d0507cae3cbe66b9aabedbb5ed4e710b5510eaec2c","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a2b470f15872ae4f24bb585fe345d02c1760ecee72628509047a30495c03d38","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c33b7836df919d1b1feb83a70e7b4f28cfee72a987f638b0207dd5b0044f3681","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"number":"30","label":"30 Initial Measurement","anchor":"30-initial-measurement","is_sec":false,"groups":[{"block":null,"heading":"Certain Receivables","paragraphs":[{"citation":"310-10-30-1","para":"30-1","html":"
The following provides initial measurement guidance for certain notes receivable, specifically those exchanged for cash and those exchanged for property, goods, or services. Such notes may be originated by an entity or purchased from a third party.
","snippet":"The following provides initial measurement guidance for certain notes receivable, specifically those exchanged for cash and those exchanged for property, goods, or services. Such notes may be originated by an entity or p…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0313672a8395ce1ebed1073f817c6a36749f561f2e7c1f3e66af6c49234181c5","downloaded_from":"2026-09-09T23:24:57.951Z","last_downloaded_at":"2026-09-09T23:24:57.951Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481621","source_sha256":"74fed17ffbafde653141dbfaddd25269645b3eed24f2cc748610249699f89a5f"}},{"citation":"310-10-30-2","para":"30-2","html":"
As indicated in paragraph 835-30-25-4, when a note is received solely for cash and no other right or privilege is exchanged, it is presumed to have a present value at issuance measured by the cash proceeds exchanged. If cash and some other rights or privileges are exchanged for a note, the value of the rights or privileges shall be given accounting recognition as described in paragraph 835-30-25-6.
","snippet":"As indicated in paragraph 835-30-25-4, when a note is received solely for cash and no other right or privilege is exchanged, it is presumed to have a present value at issuance measured by the cash proceeds exchanged. If …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a0b4ec56b136692516a4c0dcd6779f4e76e4e863c8b2e742af76c994d00f2a3c","downloaded_from":"2026-09-09T23:24:57.951Z","last_downloaded_at":"2026-09-09T23:24:57.951Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481621","source_sha256":"74fed17ffbafde653141dbfaddd25269645b3eed24f2cc748610249699f89a5f"}},{"citation":"310-10-30-3","para":"30-3","html":"
As indicated in paragraph 835-30-25-8, notes exchanged for property, goods, or services are valued and accounted for at the present value of the consideration exchanged between the contracting parties at the date of the transaction in a manner similar to that followed for a cash transaction.
","snippet":"As indicated in paragraph 835-30-25-8, notes exchanged for property, goods, or services are valued and accounted for at the present value of the consideration exchanged between the contracting parties at the date of the …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ecfd47497f0a553882d410b0396139fc85b8aa8cb32e66ccf0f70666b2b324d9","downloaded_from":"2026-09-09T23:24:57.951Z","last_downloaded_at":"2026-09-09T23:24:57.951Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481621","source_sha256":"74fed17ffbafde653141dbfaddd25269645b3eed24f2cc748610249699f89a5f"}},{"citation":"310-10-30-4","para":"30-4","html":"
As indicated in paragraph 835-30-25-2, if determinable, the established exchange price (which, presumably, is the same as the price for a cash sale) of property, goods, or services acquired or sold in consideration for a note may be used to establish the present value of the note. That paragraph explains that, when notes are traded in an open market, the market rate of interest and quoted prices of the notes provide the evidence of the present value. That paragraph notes that these methods are preferable means of establishing the present value of the note.
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As indicated in paragraph 835-30-25-10, in circumstances where interest is not stated, the stated amount is unreasonable, or the stated face amount of the note is materially different from the current cash sales price for the same or similar items or from the fair value of the note at the date of the transaction, the note, the sales price, and the cost of the property, goods, or services exchanged for the note shall be recorded at the fair value of the property, goods, or services or at an amount that reasonably approximates the fair value of the note, whichever is the more clearly determinable.
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Paragraph 835-30-25-11 explains that, in the absence of established exchange prices for the related property, goods, or services or evidence of the fair value of the note (as described in paragraph 835-30-25-2), the present value of a note that stipulates either no interest or a rate of interest that is clearly unreasonable shall be determined by discounting all future payments on the notes using an imputed rate of interest as described in Subtopic 835-30. Paragraph 835-30-25-11 explains that this determination shall be made at the time the note is acquired; any subsequent changes in prevailing interest rates shall be ignored.
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","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-13.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f8ef641e060a575788122fd411f1602c6f637c7aa7cc572fe1257b53f2f4bc55","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"citation":"310-10-35-42","para":"35-42","html":"
Paragraph superseded by Accounting Standards Update No. 2016-13.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-13.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:307be86cc48d8c784c73d8f1b3a8ef804df4c46fc1d30d4981571e3eb650298f","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"citation":"310-10-35-43","para":"35-43","html":"
Paragraph superseded by Accounting Standards Update No. 2016-13.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-13.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:794311792bf9d2078f283b543effe1f63e173a92e4f80b5261794aae9806541e","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4dcd42a9d5b2296cd2b31b3ee02ea3ad0aa989beb4e31a49ce2c02891eb3f218","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"block":null,"heading":"Subsequent Measurement of Specific Types of Receivables","paragraphs":[{"citation":"310-10-35-44","para":"35-44","html":"
The following provides guidance on aspects of subsequent measurement for various types of receivables, specifically:
  1. a
    Financial assets subject to prepayment
  2. b
    Standby commitments to purchase loans
  3. c
    Loans and trade receivables not held for sale
  4. d
    Nonmortgage loans held for sale
  5. e
    Loans not previously held for sale
  6. f
    Amortization of discount or premium on notes
  7. g
    Premium allocated to loans purchased in a credit card portfolio
  8. h
    Hedged portfolios of loans
  9. i
    Interest income.
","snippet":"The following provides guidance on aspects of subsequent measurement for various types of receivables, specifically:\n(a) Financial assets subject to prepayment\n(b) Standby commitments to purchase loans\n(c) Loans and trad…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:54b17496e7a3103d99dfdd6f0743312b88f40b237fc91e764e68c3958c76ebce","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"citation":"310-10-35-45","para":"35-45","html":"
Paragraph 860-20-35-2 requires that financial assets, except for instruments that are within the scope of Subtopic 815-10, that can contractually be prepaid or otherwise settled in such a way that the holder would not recover substantially all of its recorded investment be subsequently measured like investments in debt securities classified as available for sale or trading under Topic 320.
","snippet":"Paragraph 860-20-35-2 requires that financial assets, except for instruments that are within the scope of Subtopic 815-10, that can contractually be prepaid or otherwise settled in such a way that the holder would not re…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:65f02ab6355514b61abcf3ebea83e7f57fce399c100338ceacf6724906aa69d2","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"citation":"310-10-35-46","para":"35-46","html":"
This paragraph applies only to standby commitments to purchase loans. It does not apply to other customary kinds of commitments to purchase loans, nor does it apply to commitments to originate loans. If a standby commitment is recorded at the amount of the option as discussed in paragraph 310-10-25-6, the liability recorded at the amount of the option premium received (representing the fair value of the standby commitment on the trade date) shall thereafter be accounted for at the greater of the initial standby commitment fee or the fair value of the written put option. Unrealized gains (that is, recoveries of unrealized losses) or losses shall be credited or charged to current operations. However, see Subtopic 815-10 for guidance on accounting for written put options that are within the scope of that Subtopic.
","snippet":"This paragraph applies only to standby commitments to purchase loans. It does not apply to other customary kinds of commitments to purchase loans, nor does it apply to commitments to originate loans. If a standby commitm…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:47a9c00ae6765b70d274052dbdd8fac687f45021a03d08526d12a354ff8ba5d1","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"citation":"310-10-35-47","para":"35-47","html":"
Trade receivables that management has the intent and ability to hold for the foreseeable future or until maturity or payoff shall be reported in the balance sheet at amortized cost basis. (Discounts offered as a result of the pricing of a sale or a product or service may be termed sales discounts. This Subsection does not address these discounts.) For financial instruments measured at amortized cost basis, see Subtopic 326-20 for additional guidance on credit losses.
","snippet":"Trade receivables that management has the intent and ability to hold for the foreseeable future or until maturity or payoff shall be reported in the balance sheet at amortized cost basis. (Discounts offered as a result o…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:49e2dc82106c868a3ce60230e513e468c173269541e5c14264448d562a79b078","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"citation":"310-10-35-47A","para":"35-47A","html":"
Nonmortgage loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff shall be reported in the balance sheet at their amortized cost bases. See Subtopic 326-20 for guidance on the measurement of credit losses for financial instruments measured at amortized cost basis. See Topic 948 for guidance on mortgage loans classified as held-for-long-term-investment.
","snippet":"Nonmortgage loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff shall be reported in the balance sheet at their amortized cost bases. See Subtopic 326-20 for gu…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2e70cf6c66ff950c3be5858dc2940f6156d955afaa46ed52c5556f1d9dd14c03","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"citation":"310-10-35-48","para":"35-48","html":"
Nonmortgage loans held for sale shall be reported at the lower of amortized cost basis or fair value. The amount by which amortized cost basis exceeds fair value shall be accounted for as a valuation allowance. Changes in the valuation allowance shall be included in the determination of net income of the period in which the change occurs. This paragraph applies only to nonmortgage loans. See Topic 948 for guidance related to mortgage loans classified as held for sale.
","snippet":"Nonmortgage loans held for sale shall be reported at the lower of amortized cost basis or fair value. The amount by which amortized cost basis exceeds fair value shall be accounted for as a valuation allowance. Changes i…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b2c68b3d17a19b2cdeca492f30d245c619d4619c3cabaa52c0612341589bdbe","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"citation":"310-10-35-48A","para":"35-48A","html":"
For a nonmortgage loan that is transferred into the held-for-sale classification from the nonmortgage loan not-held-for-sale classification, an entity shall reverse in earnings any allowance for credit losses previously recorded on the nonmortgage loan not held for sale at the transfer date. An entity shall then reclassify and transfer the nonmortgage loan into the held-for-sale classification at its amortized cost basis (which is reduced by any previous writeoffs but excludes any allowance for credit losses). An entity shall then determine if a valuation allowance is necessary by following the guidance in Subtopic 310-10.
","snippet":"For a nonmortgage loan that is transferred into the held-for-sale classification from the nonmortgage loan not-held-for-sale classification, an entity shall reverse in earnings any allowance for credit losses previously …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4adca2c04b5426f1d253b588f2f27e7db48a2b3541222124d7f3b64e18256eb9","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"citation":"310-10-35-48B","para":"35-48B","html":"
For a nonmortgage loan that is transferred into the not-held-for-sale classification from the nonmortgage loans held-for-sale classification, an entity shall reverse in earnings any valuation allowance previously recorded on the nonmortgage loan held for sale at the transfer date. An entity shall then reclassify and transfer the nonmortgage loan into the not-held-for-sale classification at its amortized cost basis (which is reduced by any previous writeoffs but excludes any valuation allowance). An entity shall then determine if an allowance for credit losses is necessary by following the guidance in Subtopic 326-20.
","snippet":"For a nonmortgage loan that is transferred into the not-held-for-sale classification from the nonmortgage loans held-for-sale classification, an entity shall reverse in earnings any valuation allowance previously recorde…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ba288359875b0bb9c800ececf73a20a052b56b20127bcca8221c5804c380054c","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"citation":"310-10-35-49","para":"35-49","html":"
Paragraph superseded by Accounting Standards Update No. 2016-13.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-13.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:144ed24024bf5a32b4b4924324c90d19bdb6b686630001fdc660f870f8e62cad","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"citation":"310-10-35-50","para":"35-50","html":"
See paragraph 835-30-35-2 for guidance related to amortization of discounts or premiums.
","snippet":"See paragraph 835-30-35-2 for guidance related to amortization of discounts or premiums.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a1542717f064974a2e47d8215cbaebf428f2cc08c518454134645224688e62a","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"citation":"310-10-35-51","para":"35-51","html":"
See Subtopic 835-30 for further guidance on situations in which interest shall be imputed.
","snippet":"See Subtopic 835-30 for further guidance on situations in which interest shall be imputed.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f9f824cbc0c241767af164e7ab2c78c357a18436331dce0e8eed2225099c50e8","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"citation":"310-10-35-52","para":"35-52","html":"
When an entity purchases a credit card portfolio that includes the cardholder relationships as discussed in paragraph 310-10-25-7, at an amount that exceeds the sum of the amounts due under the credit card receivables, the premium allocated to the loans shall be amortized over the life of the loans in accordance with Subtopic 310-20. If the credit card agreement provides for a repayment period beyond expiration of the card if the card is not renewed, that period shall be considered in determining the life of the credit card loan.
","snippet":"When an entity purchases a credit card portfolio that includes the cardholder relationships as discussed in paragraph 310-10-25-7, at an amount that exceeds the sum of the amounts due under the credit card receivables, t…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1b99fa6d1ef4a086729a8babf012647a923ca7720e40613fb28e35f169f53c93","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"citation":"310-10-35-53","para":"35-53","html":"
Entities sometimes wish to hedge risk associated with portfolios of loans or specific loan cash flows. See Section 815-20-55 for implementation guidance in such situations.
","snippet":"Entities sometimes wish to hedge risk associated with portfolios of loans or specific loan cash flows. See Section 815-20-55 for implementation guidance in such situations.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e9617cb93d462264b465638dbe79ab6d539bdde7883f50b02f429593f87865c6","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"citation":"310-10-35-53A","para":"35-53A","html":"
Except as noted in paragraphs
310-10-35-53B through 35-53C
, this Subsection does not address how a creditor should recognize, measure, or display interest income on a financial asset with a credit loss. Some accounting methods for recognizing income may result in an amortized cost basis of a financial asset that is less than the amount expected to be collected (or, alternatively, the fair value of the collateral). Those accounting methods include recognition of interest income using a cost-recovery method, a cash-basis method, or some combination of those methods.
","snippet":"Except as noted in paragraphs 310-10-35-53B through 35-53C, this Subsection does not address how a creditor should recognize, measure, or display interest income on a financial asset with a credit loss. Some accounting m…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2eb979f11b27977f4d32d8d86db5cd5a46f070bf0508739f4adadcf1f90df3d1","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"citation":"310-10-35-53B","para":"35-53B","html":"
When recognizing interest income on purchased financial assets with credit deterioration within the scope of Topic 326, an entity shall not recognize as interest income the discount embedded in the purchase price that is attributable to the acquirer's assessment of expected credit losses at the date of acquisition. The entity shall accrete or amortize as interest income the non-credit-related discount or premium of a purchased financial asset with credit deterioration in accordance with existing applicable guidance in Section 310-20-35 or 325-40-35.
Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:
326-10-65-7When recognizing interest income on purchased financial assets with credit deteriorationand purchased seasoned loans within the scope of Topic 326, an entity shall not recognize as interest income the discount embedded in the purchase price that is attributable to the acquirer's assessment of expected credit losses at the date of acquisition. The entity shall accrete or amortize as interest income the non-credit-related discount or premium of a purchased financial asset with credit deterioration and a purchased seasoned loan in accordance with existing applicable guidance in Section 310-20-35 or 325-40-35.
","snippet":"When recognizing interest income on purchased financial assets with credit deterioration within the scope of Topic 326, an entity shall not recognize as interest income the discount embedded in the purchase price that is…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3372124e7899fafa38f1e2f9e13472e9a04420f20efcb4a62e90fb7338b40e8e","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"citation":"310-10-35-53C","para":"35-53C","html":"
Recognition of income on purchased financial assets with credit deterioration is dependent on having a reasonable expectation about the amount expected to be collected. Subsequent to purchase, this Subtopic does not prohibit placing financial assets on nonaccrual status, including use of the cost recovery method or cash basis method of income recognition, when appropriate. For example, if the timing of either a sale of the financial asset into the secondary market or a sale of collateral in essentially the same condition as received upon foreclosure is indeterminate, the creditor likely does not have the information necessary to reasonably estimate cash flows expected and shall cease recognizing income on the financial asset. However, the ability to place a financial asset on nonaccrual shall not be used to circumvent recognition of a credit loss. If the financial asset is acquired primarily for the rewards of ownership of the underlying collateral, accrual of income is inappropriate. Such rewards of ownership would include use of the collateral in operations of the entity or improving the collateral for resale. Consistent with paragraph 310-20-35-18, interest income shall not be recognized to the extent that the net investment in the financial asset would increase to an amount greater than the payoff amount.
","snippet":"Recognition of income on purchased financial assets with credit deterioration is dependent on having a reasonable expectation about the amount expected to be collected. Subsequent to purchase, this Subtopic does not proh…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:77015e22b78db7b7a60bf60358fca71dc98b8a2b053bbf58d0d8bf9811b3da02","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fdeae08fdf0e2b18d3cee8ccf15d318506179052c4917cc181b6cb8dbc212003","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"block":"Acquisition, Development, and Construction Arrangements","heading":null,"paragraphs":[{"citation":"310-10-35-54","para":"35-54","html":"
This Subsection provides the following subsequent measurement guidance:
  1. a
    Lender interest in expected residual profit
  2. b
    Changes in initial determination factors
  3. c
    Other matters.
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The factors that were evaluated in determining the accounting treatment at inception subsequently change for some acquisition, development, and construction arrangements, for example, as a result of a renegotiation of the terms. Consequently, the accounting treatment for an acquisition, development, and construction arrangement shall be periodically reassessed.
","snippet":"The factors that were evaluated in determining the accounting treatment at inception subsequently change for some acquisition, development, and construction arrangements, for example, as a result of a renegotiation of th…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c49683094cefcf2d81f03a87bd4708012fecfb093148b5506a7aa1301f0dc6e8","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"citation":"310-10-35-56","para":"35-56","html":"
An acquisition, development, and construction arrangement originally classified as an investment or joint venture could subsequently be treated as a loan if the risk to the lender diminishes significantly, and the lender will not be receiving over 50 percent of the expected residual profit in the project. The lender shall demonstrate a change in the facts relied upon when initially making the accounting decision, not just the absence of, or reduced participation in, the expected residual profit. For instance, risk may be reduced if a valid take-out commitment from another lender who has the capability to perform under the commitment is obtained and all conditions affecting the take-out commitment have been met, thus assuring the primary lender recovery of its funds.
","snippet":"An acquisition, development, and construction arrangement originally classified as an investment or joint venture could subsequently be treated as a loan if the risk to the lender diminishes significantly, and the lender…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a9797f6f9b45d387d7e06045c096630f66d56e781b48a57b0cb3177709f88ad","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"citation":"310-10-35-57","para":"35-57","html":"
Conversely, if the lender assumes further risks or rewards in an acquisition, development, and construction arrangement by, for example, releasing collateral supporting a guarantee or increasing its percentage of profit participation to over 50 percent, the lender's position may change to that of an investor in real estate.
","snippet":"Conversely, if the lender assumes further risks or rewards in an acquisition, development, and construction arrangement by, for example, releasing collateral supporting a guarantee or increasing its percentage of profit …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:45c05d805c5d5a1d8cf82494d25adb135ca7ae34004e9ba74626e868ffe8a59b","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"citation":"310-10-35-58","para":"35-58","html":"
Neither an improvement in the economic prospects for the project or successful, ongoing development of the project nor a deterioration in the economic prospects for the project justifies a change in classification of an acquisition, development, and construction arrangement.
","snippet":"Neither an improvement in the economic prospects for the project or successful, ongoing development of the project nor a deterioration in the economic prospects for the project justifies a change in classification of an …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c005a03d30497e342ecf5ee4702cf09ebfa9ed44d54e2e1fae9d4f8fea90feb","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"citation":"310-10-35-59","para":"35-59","html":"
A change in classification is expected to occur infrequently and shall be supported by appropriate documentation. The change in factors in an acquisition, development, and construction arrangement shall be evaluated based on the guidance in this Subsection and accounted for prospectively.
","snippet":"A change in classification is expected to occur infrequently and shall be supported by appropriate documentation. The change in factors in an acquisition, development, and construction arrangement shall be evaluated base…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:034754ba522bd3a1c7572e231e4e218362e7f394e98097f62eaf732342a37c86","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"citation":"310-10-35-60","para":"35-60","html":"
If an acquisition, development, and construction arrangement accounted for as a real estate joint venture continues into a permanent phase with the project generating a positive cash flow and paying debt service currently, income shall be recognized in accordance with Topic 970.
","snippet":"If an acquisition, development, and construction arrangement accounted for as a real estate joint venture continues into a permanent phase with the project generating a positive cash flow and paying debt service currentl…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:525a045942b71409c356cc16069274a0cc55c4cd5b18b66775c15a052448fd1e","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b99d8a478014ed30d2f14a761810dedc4c3cedcf9038a4e9601f07a93cfab51d","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"block":"Acquisition, Development, and Construction Arrangements","heading":"Other Matters","paragraphs":[{"citation":"310-10-35-61","para":"35-61","html":"
Regardless of the accounting treatment for an acquisition, development, and construction arrangement, management shall on a continuing basis review the collectibility of uncollected principal, accrued interest, and fees and provide for appropriate allowances.
","snippet":"Regardless of the accounting treatment for an acquisition, development, and construction arrangement, management shall on a continuing basis review the collectibility of uncollected principal, accrued interest, and fees …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc507f232622b2186cfc2a908297608a9f574cbabaa2b20c70eb476fc3e7fbaf","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:987fc489ccd221a036b159a30a59cc89c52bb7fcd41615dd96d819872b9f087d","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f1948a149e0293f24207bc2b1b01d3cd4364253b8ed0c7988964850756806464","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"number":"40","label":"40 Derecognition","anchor":"40-derecognition","is_sec":false,"groups":[{"block":null,"heading":"Transfers of Receivables","paragraphs":[{"citation":"310-10-40-1","para":"40-1","html":"
See Topic 860 for guidance on a transferor's accounting for transfers of receivables. Subtopic 860-10 establishes criteria that are required to be satisfied for derecognition of a transferred asset. Subtopic 860-20 provides guidance for accounting for transfers of assets, including accounting for transfers of receivables in securitization transactions, transfers of receivables with recourse, and factoring arrangements.
","snippet":"See Topic 860 for guidance on a transferor's accounting for transfers of receivables. Subtopic 860-10 establishes criteria that are required to be satisfied for derecognition of a transferred asset. Subtopic 860-20 provi…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:28ab60322e07e1f0f6e2ae204bf1da053ed013199d6bb6c705575f228edd12a0","downloaded_from":"2026-09-09T23:25:03.641Z","last_downloaded_at":"2026-09-09T23:25:03.641Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481561","source_sha256":"2df0cc2543ca95c96345bbb58d74d9d300137fe1403a3e72b137c1d38573cd7d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b4c69f72706b1cef3e471506f4de6f98b9827ad400c859f1c90b3255b88dd69","downloaded_from":"2026-09-09T23:25:03.641Z","last_downloaded_at":"2026-09-09T23:25:03.641Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481561","source_sha256":"2df0cc2543ca95c96345bbb58d74d9d300137fe1403a3e72b137c1d38573cd7d"}},{"block":null,"heading":"Classification and Measurement of Certain Government-Guaranteed Mortgage Loans upon Foreclosure","paragraphs":[{"citation":"310-10-40-1A","para":"40-1A","html":"
For guidance on the classification and measurement of certain government-guaranteed mortgage loans upon foreclosure by a creditor, see paragraphs
310-20-40-7 through 40-8
.
","snippet":"For guidance on the classification and measurement of certain government-guaranteed mortgage loans upon foreclosure by a creditor, see paragraphs 310-20-40-7 through 40-8.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:62d796dadf50de3b26bf8ecf3c187bd2fee56c26e267a7d2339713250fb8945c","downloaded_from":"2026-09-09T23:25:03.641Z","last_downloaded_at":"2026-09-09T23:25:03.641Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481561","source_sha256":"2df0cc2543ca95c96345bbb58d74d9d300137fe1403a3e72b137c1d38573cd7d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b4eab48ab753b8687b9eacc2f88144f866f43d489566f3075a83512b951b3bcf","downloaded_from":"2026-09-09T23:25:03.641Z","last_downloaded_at":"2026-09-09T23:25:03.641Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481561","source_sha256":"2df0cc2543ca95c96345bbb58d74d9d300137fe1403a3e72b137c1d38573cd7d"}},{"block":"Acquisition, Development, and Construction Arrangements","heading":null,"paragraphs":[{"citation":"310-10-40-2","para":"40-2","html":"
This Subsection provides derecognition guidance related to the sale of a lender's interest in expected residual profit.
","snippet":"This Subsection provides derecognition guidance related to the sale of a lender's interest in expected residual profit.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d55387f3dde2612f1bb07e5411eb894c89b9838f00291742520169374c4cf764","downloaded_from":"2026-09-09T23:25:03.641Z","last_downloaded_at":"2026-09-09T23:25:03.641Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481561","source_sha256":"2df0cc2543ca95c96345bbb58d74d9d300137fe1403a3e72b137c1d38573cd7d"}},{"citation":"310-10-40-3","para":"40-3","html":"
The lender's share of the expected residual profit in a project may be sold to the borrower or a third party for cash or other consideration. If the expected residual profit in an acquisition, development, and construction arrangement accounted for as a loan is sold, the proceeds from the sale shall be recognized prospectively as additional interest over the remaining term of the loan. The expected residual profit is considered additional compensation to the lender, and the sale results in a quantification of the profit.
","snippet":"The lender's share of the expected residual profit in a project may be sold to the borrower or a third party for cash or other consideration. If the expected residual profit in an acquisition, development, and constructi…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:493b75eb67f0db21d2dae8af057d8d7748d3dac34ea21721addd99084d0448da","downloaded_from":"2026-09-09T23:25:03.641Z","last_downloaded_at":"2026-09-09T23:25:03.641Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481561","source_sha256":"2df0cc2543ca95c96345bbb58d74d9d300137fe1403a3e72b137c1d38573cd7d"}},{"citation":"310-10-40-4","para":"40-4","html":"
If an acquisition, development, and construction arrangement is accounted for as an investment in real estate or joint venture and the expected residual profit is sold, the entity shall apply the guidance in Topic 860 on transfers and servicing.
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If a financial institution was the seller of the property at the initiation of the project, the entity shall apply the guidance in paragraphs
360-10-40-3A through 40-3B
. However, if the sale is part of a sale and leaseback transaction, gain recognition, if any, should be determined by reference to Subtopic 842-40.
","snippet":"If a financial institution was the seller of the property at the initiation of the project, the entity shall apply the guidance in paragraphs 360-10-40-3A through 40-3B. However, if the sale is part of a sale and leaseba…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:65e5da3f8a930bcfb90fbdacea4f845a6df151167ef96b220a0afd32a5f3c239","downloaded_from":"2026-09-09T23:25:03.641Z","last_downloaded_at":"2026-09-09T23:25:03.641Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481561","source_sha256":"2df0cc2543ca95c96345bbb58d74d9d300137fe1403a3e72b137c1d38573cd7d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:83d34b6203eeba10391c9b8e0a1073e413b9b9c9d463a6195b1d39f9211d351f","downloaded_from":"2026-09-09T23:25:03.641Z","last_downloaded_at":"2026-09-09T23:25:03.641Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481561","source_sha256":"2df0cc2543ca95c96345bbb58d74d9d300137fe1403a3e72b137c1d38573cd7d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:679d219cb9356ce08a395b2d49fba3738ee89a3798c294df9ba1225241a84fd9","downloaded_from":"2026-09-09T23:25:03.641Z","last_downloaded_at":"2026-09-09T23:25:03.641Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481561","source_sha256":"2df0cc2543ca95c96345bbb58d74d9d300137fe1403a3e72b137c1d38573cd7d"}},{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-10-45-1","para":"45-1","html":"
This Subsection provides guidance on presentation matters for receivables, specifically:
  1. a
    Loans or trade receivables
  2. b
    Foreclosed and repossessed assets
  3. c
    Subparagraph superseded by Accounting Standards Update No. 2016-13.
  4. d
    Subparagraph superseded by Accounting Standards Update No. 2016-13.
  5. e
    Discount and premium
  6. f
    Unearned discounts
  7. g
    Receivables classified as current assets
  8. h
    Cash flows
  9. i
    Receivables from officers, employees, or affiliates
  10. j
    Note received as an equity contribution.
","snippet":"This Subsection provides guidance on presentation matters for receivables, specifically:\n(a) Loans or trade receivables\n(b) Foreclosed and repossessed assets\n(c) Subparagraph superseded by Accounting Standards Update No.…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1ab00fb1fe10f01cc0abff9b4083d6a1d2f268a9f4eedb4c9c17eb8166d9a01","downloaded_from":"2026-09-09T23:25:06.148Z","last_downloaded_at":"2026-09-09T23:25:06.148Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481990","source_sha256":"2b319e26bf99444b03e558e2b1a3070c08aa45331b40fec9cdfafd2037c38818"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c2003e6bc93918e62482a5e3093b8db11e9dbe310b49caaaef95f4861a4d543","downloaded_from":"2026-09-09T23:25:06.148Z","last_downloaded_at":"2026-09-09T23:25:06.148Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481990","source_sha256":"2b319e26bf99444b03e558e2b1a3070c08aa45331b40fec9cdfafd2037c38818"}},{"block":null,"heading":"Nonmortgage Loans or Trade Receivables","paragraphs":[{"citation":"310-10-45-2","para":"45-2","html":"
Nonmortgage loans or trade receivables may be presented on the balance sheet as aggregate amounts. However, such receivables held for sale shall be a separate balance sheet category. Major categories of nonmortgage loans or trade receivables shall be presented separately either in the balance sheet or in the notes to financial statements. An entity shall present the amounts reversed or established for the valuation allowance and the allowance for credit losses, as applicable, related to the transfer of nonmortgage loans (see paragraphs
310-10-35-48A through 35-48B
) on a gross basis in the income statement. An entity may present those amounts on the income statement or in the notes to financial statements.
","snippet":"Nonmortgage loans or trade receivables may be presented on the balance sheet as aggregate amounts. However, such receivables held for sale shall be a separate balance sheet category. Major categories of nonmortgage loans…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:29a60ecb68d124670e5c5ded1492d3c10ef39a9e54ec6696bf7b1c27270280d3","downloaded_from":"2026-09-09T23:25:06.148Z","last_downloaded_at":"2026-09-09T23:25:06.148Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481990","source_sha256":"2b319e26bf99444b03e558e2b1a3070c08aa45331b40fec9cdfafd2037c38818"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:94554795a6ffc403b1c7c9fe3aac6481087bc20d75e77ae2d20b41d13d4c4407","downloaded_from":"2026-09-09T23:25:06.148Z","last_downloaded_at":"2026-09-09T23:25:06.148Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481990","source_sha256":"2b319e26bf99444b03e558e2b1a3070c08aa45331b40fec9cdfafd2037c38818"}},{"block":null,"heading":"Foreclosed or Repossessed Assets","paragraphs":[{"citation":"310-10-45-3","para":"45-3","html":"
Foreclosed and repossessed assets shall be classified as a separate balance sheet amount or included in other assets on the balance sheet with separate disclosures in the notes to financial statements. Certain returned or repossessed assets, such as inventory, shall not be classified separately if the assets subsequently are to be utilized by the entity in operations.
","snippet":"Foreclosed and repossessed assets shall be classified as a separate balance sheet amount or included in other assets on the balance sheet with separate disclosures in the notes to financial statements. Certain returned o…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7771fed42bd5c66f158a02d3129ab23fecdf1d6e4f31a30c433ed2d3be2e82dc","downloaded_from":"2026-09-09T23:25:06.148Z","last_downloaded_at":"2026-09-09T23:25:06.148Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481990","source_sha256":"2b319e26bf99444b03e558e2b1a3070c08aa45331b40fec9cdfafd2037c38818"}},{"citation":"310-10-45-4","para":"45-4","html":"
Paragraph superseded by Accounting Standards Update No. 2012-04.
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Paragraph superseded by Accounting Standards Update No. 2016-13.
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Paragraph superseded by Accounting Standards Update No. 2016-13.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-13.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c15af8f2073ef35a08f7e7578f5d4466c653c6b7024964f3b998fb0dabb61fb7","downloaded_from":"2026-09-09T23:25:06.148Z","last_downloaded_at":"2026-09-09T23:25:06.148Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481990","source_sha256":"2b319e26bf99444b03e558e2b1a3070c08aa45331b40fec9cdfafd2037c38818"}},{"citation":"310-10-45-6","para":"45-6","html":"
Paragraph superseded by Accounting Standards Update No. 2016-13.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-13.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d780f0679db683fe1112de154aae59bd2dd592ed313236ea82d1b14d121f403c","downloaded_from":"2026-09-09T23:25:06.148Z","last_downloaded_at":"2026-09-09T23:25:06.148Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481990","source_sha256":"2b319e26bf99444b03e558e2b1a3070c08aa45331b40fec9cdfafd2037c38818"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b106d3fa70a5e1c905bfdaea90537c25f6b29eeea71e963f0728384c8a909d5","downloaded_from":"2026-09-09T23:25:06.148Z","last_downloaded_at":"2026-09-09T23:25:06.148Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481990","source_sha256":"2b319e26bf99444b03e558e2b1a3070c08aa45331b40fec9cdfafd2037c38818"}},{"block":null,"heading":"Discount and Premium","paragraphs":[{"citation":"310-10-45-7","para":"45-7","html":"
See paragraphs
835-30-45-1A through 45-4
for guidance on presentation matters related to the discount or premium on a note.
","snippet":"See paragraphs 835-30-45-1A through 45-4 for guidance on presentation matters related to the discount or premium on a note.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e14e8184e2eefbef9f6804f855f8e4aa8791cbf08963525f4b422dba5ddd3d1","downloaded_from":"2026-09-09T23:25:06.148Z","last_downloaded_at":"2026-09-09T23:25:06.148Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481990","source_sha256":"2b319e26bf99444b03e558e2b1a3070c08aa45331b40fec9cdfafd2037c38818"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac3dc10dfb0c22b2f1dfd6d7c724d6a4b5212462ba0fb52c3ed7b86400ec95b4","downloaded_from":"2026-09-09T23:25:06.148Z","last_downloaded_at":"2026-09-09T23:25:06.148Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481990","source_sha256":"2b319e26bf99444b03e558e2b1a3070c08aa45331b40fec9cdfafd2037c38818"}},{"block":null,"heading":"Unearned Discounts","paragraphs":[{"citation":"310-10-45-8","para":"45-8","html":"
Unearned discounts (other than cash or quantity discounts and similar items), finance charges, and interest included in the face amount of receivables shall be shown as a deduction from the related receivables.
","snippet":"Unearned discounts (other than cash or quantity discounts and similar items), finance charges, and interest included in the face amount of receivables shall be shown as a deduction from the related receivables.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6ab00e6ceaf641006bb2153d9382df2a761c86f4ba055f8e4d06ef32776dd9e0","downloaded_from":"2026-09-09T23:25:06.148Z","last_downloaded_at":"2026-09-09T23:25:06.148Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481990","source_sha256":"2b319e26bf99444b03e558e2b1a3070c08aa45331b40fec9cdfafd2037c38818"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d767546a9d0a0b915adc7aebbf6cce36b6de639c6692e1ed2879ba2722753715","downloaded_from":"2026-09-09T23:25:06.148Z","last_downloaded_at":"2026-09-09T23:25:06.148Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481990","source_sha256":"2b319e26bf99444b03e558e2b1a3070c08aa45331b40fec9cdfafd2037c38818"}},{"block":null,"heading":"Receivables Classified as Current Assets","paragraphs":[{"citation":"310-10-45-9","para":"45-9","html":"
As indicated in its definition for accounting purposes, the term current assets is used to designate cash and other assets or resources commonly identified as those that are reasonably expected to be realized in cash or sold or consumed during the normal operating cycle of the business. Paragraph 210-10-45-1 notes that the term current assets comprehends the following types of receivables:
  1. a
    Trade accounts, notes, and acceptances receivable
  2. b
    Receivables from officers, employees, affiliates, and others, if collectible in the ordinary course of business within a year
  3. c
    Installment or deferred accounts and notes receivable if they conform generally to normal trade practices and terms within the business.
See Section 210-10-45 for further guidance on the required presentation of current assets in the balance sheet.
","snippet":"As indicated in its definition for accounting purposes, the term current assets is used to designate cash and other assets or resources commonly identified as those that are reasonably expected to be realized in cash or …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9ae34a5c63ba4ebe9829551d91d850c04d3b793c1b4913c340e799833ee7c056","downloaded_from":"2026-09-09T23:25:06.148Z","last_downloaded_at":"2026-09-09T23:25:06.148Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481990","source_sha256":"2b319e26bf99444b03e558e2b1a3070c08aa45331b40fec9cdfafd2037c38818"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b24b32a81b9732a286918cddeba12d65a43990aa1a52495bf2c1f7378b13f25c","downloaded_from":"2026-09-09T23:25:06.148Z","last_downloaded_at":"2026-09-09T23:25:06.148Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481990","source_sha256":"2b319e26bf99444b03e558e2b1a3070c08aa45331b40fec9cdfafd2037c38818"}},{"block":null,"heading":"Cash Flows","paragraphs":[{"citation":"310-10-45-10","para":"45-10","html":"
Paragraph 230-10-45-16 states that cash receipts from returns on loans, other debt instruments of other entities, and equity securities—interest and dividends shall be classified in the statement of cash flows as cash inflows from operating activities.
","snippet":"Paragraph 230-10-45-16 states that cash receipts from returns on loans, other debt instruments of other entities, and equity securities—interest and dividends shall be classified in the statement of cash flows as cash in…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08e6e79b4fac62e5dcaa5384d8d53017f8bb4cc12aafc39f23cc3f3d6c5c34ae","downloaded_from":"2026-09-09T23:25:06.148Z","last_downloaded_at":"2026-09-09T23:25:06.148Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481990","source_sha256":"2b319e26bf99444b03e558e2b1a3070c08aa45331b40fec9cdfafd2037c38818"}},{"citation":"310-10-45-11","para":"45-11","html":"
Paragraph 230-10-45-11 states that cash flows from purchases, sales, and maturities of available-for-sale debt securities shall be classified as cash flows from investing activities and reported gross in the statement of cash flows. Paragraph 230-10-45-21 states that some loans are similar to debt securities in a trading account in that they are originated or purchased specifically for resale and are held for short periods of time.
","snippet":"Paragraph 230-10-45-11 states that cash flows from purchases, sales, and maturities of available-for-sale debt securities shall be classified as cash flows from investing activities and reported gross in the statement of…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c1fc566884addd255f063c72f4c270bea1ddae430be6513f1436ea4f5d6677fb","downloaded_from":"2026-09-09T23:25:06.148Z","last_downloaded_at":"2026-09-09T23:25:06.148Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481990","source_sha256":"2b319e26bf99444b03e558e2b1a3070c08aa45331b40fec9cdfafd2037c38818"}},{"citation":"310-10-45-12","para":"45-12","html":"
See Topic 230 for further guidance on the classification of cash flows from receivables in the cash flow statement.
","snippet":"See Topic 230 for further guidance on the classification of cash flows from receivables in the cash flow statement.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4fd4d82c552cff1c3219f871af2bd65e4856e5d0587349a6089262691f24a07","downloaded_from":"2026-09-09T23:25:06.148Z","last_downloaded_at":"2026-09-09T23:25:06.148Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481990","source_sha256":"2b319e26bf99444b03e558e2b1a3070c08aa45331b40fec9cdfafd2037c38818"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b1a748444f68d03ba10c45227dcf5fd22289a6df8c4c401767447ba7f30375cb","downloaded_from":"2026-09-09T23:25:06.148Z","last_downloaded_at":"2026-09-09T23:25:06.148Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481990","source_sha256":"2b319e26bf99444b03e558e2b1a3070c08aa45331b40fec9cdfafd2037c38818"}},{"block":null,"heading":"Receivables from Officers, Employees, or Affiliates","paragraphs":[{"citation":"310-10-45-13","para":"45-13","html":"
As indicated in paragraph 850-10-50-2, notes or accounts receivable due from officers, employees, or affiliated companies shall be shown separately and not included under a general heading such as notes receivable or accounts receivable.
","snippet":"As indicated in paragraph 850-10-50-2, notes or accounts receivable due from officers, employees, or affiliated companies shall be shown separately and not included under a general heading such as notes receivable or acc…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c663dfa87f6db8b7771b2bac93ce02ef12e5b9fee0d9fc91a0dfe2100c69f7e6","downloaded_from":"2026-09-09T23:25:06.148Z","last_downloaded_at":"2026-09-09T23:25:06.148Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481990","source_sha256":"2b319e26bf99444b03e558e2b1a3070c08aa45331b40fec9cdfafd2037c38818"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3dec3d5ba2013567e15e7c8649a394ba3ab15408cd0d7da58db75f88af69c8b1","downloaded_from":"2026-09-09T23:25:06.148Z","last_downloaded_at":"2026-09-09T23:25:06.148Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481990","source_sha256":"2b319e26bf99444b03e558e2b1a3070c08aa45331b40fec9cdfafd2037c38818"}},{"block":null,"heading":"Note Received as an Equity Contribution","paragraphs":[{"citation":"310-10-45-14","para":"45-14","html":"
For guidance on a note received as a contribution to an entity's equity, see paragraph 505-10-45-2.
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Acquisition, development, and construction arrangements accounted for as investments in real estate or joint ventures shall be combined and reported in the balance sheet separately from those acquisition, development, and construction arrangements accounted for as loans.
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This Subsection provides the following disclosure guidance for receivables, off-balance-sheet credit exposures, and foreclosed and repossessed assets:
  1. a
    Accounting policies for loans and trade receivables
  2. b
    Assets serving as collateral
  3. c
    Subparagraph superseded by Accounting Standards Update No. 2016-13.
  4. d
    Subparagraph superseded by Accounting Standards Update No. 2016-13.
  5. e
    Foreclosed and repossessed assets
  6. f
    Subparagraph superseded by Accounting Standards Update No. 2016-13.
  7. g
    Subparagraph superseded by Accounting Standards Update No. 2016-13.
  8. h
    Subparagraph superseded by Accounting Standards Update No. 2016-13.
  9. i
    Risks and uncertainties
  10. j
    Fair value disclosures
  11. k
    Subparagraph superseded by Accounting Standards Update No. 2016-13.
  12. l
    Modifications.
","snippet":"This Subsection provides the following disclosure guidance for receivables, off-balance-sheet credit exposures, and foreclosed and repossessed assets:\n(a) Accounting policies for loans and trade receivables\n(b) Assets se…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9dcddc91f4fb3e6b1c86bcdc1232c4c1f6aebabc9d7a878015de6ada6366bb23","downloaded_from":"2026-09-09T23:25:09.925Z","last_downloaded_at":"2026-09-09T23:25:09.925Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481962","source_sha256":"a2371abf0be97b4ba9fa49a4f5ef4ad95c0be4831e2e81da355a7effd8ee1285"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:744347129aeeb0c9d28b9f5e39c845f8ad4a9a181f97b5e142c6645758f01023","downloaded_from":"2026-09-09T23:25:09.925Z","last_downloaded_at":"2026-09-09T23:25:09.925Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481962","source_sha256":"a2371abf0be97b4ba9fa49a4f5ef4ad95c0be4831e2e81da355a7effd8ee1285"}},{"block":null,"heading":"Accounting Policies for Loans and Trade Receivables","paragraphs":[{"citation":"310-10-50-1A","para":"50-1A","html":"
The guidance in paragraphs 310-10-50-2 through 50-4A applies only to the following financing receivables:
  1. a
    Loans
  2. b
    Trade receivables.
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The summary of significant accounting policies shall include the following:
  1. a
    The basis for accounting for loans and trade receivables
  2. b
    The method used in determining the lower of amortized cost basis or fair value of nonmortgage loans held for sale (that is, aggregate or individual asset basis)
  3. c
    The classification and method of accounting for interest-only strips, loans, other receivables, or retained interests in securitizations that can be contractually prepaid or otherwise settled in a way that the holder would not recover substantially all of its recorded investment
  4. d
    The method for recognizing interest income on loan and trade receivables, including a statement about the entity's policy for treatment of related fees and costs, including the method of amortizing net deferred fees or costs.
","snippet":"The summary of significant accounting policies shall include the following:\n(a) The basis for accounting for loans and trade receivables\n(b) The method used in determining the lower of amortized cost basis or fair value …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a588055c186d282d80da929f0ceabab727075a589be9bbbed9479d890758ca82","downloaded_from":"2026-09-09T23:25:09.925Z","last_downloaded_at":"2026-09-09T23:25:09.925Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481962","source_sha256":"a2371abf0be97b4ba9fa49a4f5ef4ad95c0be4831e2e81da355a7effd8ee1285"}},{"citation":"310-10-50-3","para":"50-3","html":"
If major categories of loans or trade receivables are not presented separately in the balance sheet (see paragraph 310-10-45-2), they shall be disclosed in the notes to the financial statements.
","snippet":"If major categories of loans or trade receivables are not presented separately in the balance sheet (see paragraph 310-10-45-2), they shall be disclosed in the notes to the financial statements.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:29cffedde43c6a3d02dceeb6e321af181317f6331c380d8b633f6a7da3edabf6","downloaded_from":"2026-09-09T23:25:09.925Z","last_downloaded_at":"2026-09-09T23:25:09.925Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481962","source_sha256":"a2371abf0be97b4ba9fa49a4f5ef4ad95c0be4831e2e81da355a7effd8ee1285"}},{"citation":"310-10-50-4","para":"50-4","html":"
The allowance for credit losses and, as applicable, any unearned income, any unamortized premiums and discounts, and any net unamortized deferred fees and costs, shall be disclosed in the financial statements.
","snippet":"The allowance for credit losses and, as applicable, any unearned income, any unamortized premiums and discounts, and any net unamortized deferred fees and costs, shall be disclosed in the financial statements.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:488b5424a2bbdf8686b56b22725f10618541c638c7402178d6f7771ba1075da8","downloaded_from":"2026-09-09T23:25:09.925Z","last_downloaded_at":"2026-09-09T23:25:09.925Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481962","source_sha256":"a2371abf0be97b4ba9fa49a4f5ef4ad95c0be4831e2e81da355a7effd8ee1285"}},{"citation":"310-10-50-4A","para":"50-4A","html":"
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For required disclosures of the carrying amount of loans, trade receivables, securities and financial instruments that serve as collateral for borrowings, see paragraph 860-30-50-1A.
","snippet":"For required disclosures of the carrying amount of loans, trade receivables, securities and financial instruments that serve as collateral for borrowings, see paragraph 860-30-50-1A.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:45b5cc61003ae2d192f3e9ba73316e44e900a2b07d286aad5bb71a256592acfd","downloaded_from":"2026-09-09T23:25:09.925Z","last_downloaded_at":"2026-09-09T23:25:09.925Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481962","source_sha256":"a2371abf0be97b4ba9fa49a4f5ef4ad95c0be4831e2e81da355a7effd8ee1285"}},{"citation":"310-10-50-5A","para":"50-5A","html":"
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Section 825-10-50 provides guidance on the required disclosure of fair values of certain assets and liabilities. Paragraph 825-10-50-8 explains that, for trade receivables and payables, no disclosure is required under that Subtopic if the trade receivable or payable is due in one year or less.
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Paragraph superseded by Accounting Standards Update No. 2022-02.
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An entity shall disclose the recorded investment of consumer mortgage loans secured by residential real estate properties for which formal foreclosure proceedings are in process according to local requirements of the applicable jurisdiction.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1For interim and annual reporting periods, an entity shall disclose the recorded investment of consumer mortgage loans secured by residential real estate properties for which formal foreclosure proceedings are in process according to local requirements of the applicable jurisdiction.
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As of the date of each balance sheet presented, a creditor shall disclose, either in the body of the financial statements or in the accompanying notes, the amount of commitments, if any, to lend additional funds to debtors experiencing financial difficulty for which the creditor has modified the terms of the receivables in the form of principal forgiveness, an interest rate reduction, an other-than-insignificant payment delay, or a term extension in the current reporting period. For purposes of this disclosure, covenant waivers and modifications of contingent acceleration clauses would not be considered term extensions.
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When a loan is restructured into two (or more) loan agreements, the restructured loans shall be considered separately when assessing the applicability of the disclosures in Section 326-20-50 in years after the restructuring because they are legally distinct from the original loan.
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The objective of the disclosures in paragraphs
310-10-50-42 through 50-44
is to provide financial statement users with information about the type and magnitude of certain modifications of receivables made to debtors experiencing financial difficulty, the financial effect of those modifications, and the degree of success of the modifications in mitigating potential credit losses. In addition to the disclosures in paragraphs
310-10-50-42 through 50-44
, an entity shall consider providing information that helps financial statement users understand significant changes in the type or magnitude of modifications, including those modifications that, for example, were caused by a major credit event, even if the modifications otherwise would not require the disclosures in paragraphs
310-10-50-42 through 50-44
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The disclosures in paragraphs
310-10-50-42 through 50-44
shall be provided for modifications of receivables to borrowers experiencing financial difficulty in the form of principal forgiveness, an interest rate reduction, an other-than-insignificant payment delay, or a term extension made within the scope of this Topic. For purposes of those disclosures, covenant waivers and modifications of contingent acceleration clauses would not be considered term extensions.
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The guidance in paragraphs
310-10-50-42 through 50-44
does not apply to the following financing receivables:
  1. a
    Receivables measured at fair value with changes in fair value reported in earnings
  2. b
    Receivables measured at lower of amortized cost basis or fair value
  3. c
    Except for credit card receivables, trade accounts receivable that have both of the following characteristics:
    1. 1
      They have a contractual maturity of one year or less.
    2. 2
      They arose from the sale of goods or services.
  4. d
    Participant loans in defined contribution pension plans.
Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:
105-10-65-10The guidance in paragraphs
310-10-50-42 through 50-44
does not apply to the following financing receivables:
  1. a
    Receivables measured at fair value with changes in fair value reported in earnings
  2. b
    Receivables measured at lower of amortized cost basis or fair value
  3. c
    Except for credit card receivables, trade accounts receivable that have both of the following characteristics:
    1. 1
      They have a contractual maturity of one year or less.
    2. 2
      They arose from the sale of goods or services.
  4. d
    Participant loans in defined contribution pension plans
  5. e
    Lease receivables arising from sales-type leases or direct financing leases.
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The disclosures required in paragraphs
310-10-50-42 through 50-44
are applicable regardless of whether a modification of a receivable to a debtor experiencing financial difficulty results in a new loan in accordance with paragraphs
310-20-35-9 through 35-11
. As a practical expedient, an entity may exclude the accrued interest receivable balance that is included in the amortized cost basis of financing receivables for the purposes of the disclosure requirements in Subtopic 326-20. If an entity has applied that practical expedient, an entity may do the same for the disclosures in paragraphs
310-10-50-42 through 50-44
and shall disclose the total amount of accrued interest excluded from the disclosed amortized cost basis.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The disclosures required in paragraphs
310-10-50-42 through 50-44
are applicable regardless of whether a modification of a receivable to a debtor experiencing financial difficulty results in a new loan in accordance with paragraphs
310-20-35-9 through 35-11
. As a practical expedient, an entity may exclude the accrued interest receivable balance that is included in the amortized cost basis of financing receivables for the purposes of the disclosure requirements in Subtopic 326-20. If an entity has applied that practical expedient, an entity may do the same for the disclosures in paragraphs
310-10-50-42 through 50-44
and shall disclose the total amount of accrued interest excluded from the disclosed amortized cost basis in interim and annual reporting periods.
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For each period for which a statement of income is presented, an entity shall disclose the following information related to modifications of receivables that are in the form of principal forgiveness, an interest rate reduction, an other-than-insignificant payment delay, or a term extension (or a combination thereof) made to debtors experiencing financial difficulty during the reporting period:
  1. a
    By class of financing receivable, qualitative and quantitative information about:
    1. 1
      The types of modifications utilized by an entity, including the total period-end amortized cost basis of the modified receivables and the percentage of modifications of receivables made to debtors experiencing financial difficulty relative to the total period-end amortized cost basis of receivables in the class of financing receivable.
    2. 2
      The financial effect of the modification by type of modification, which shall provide information about the changes to the contractual terms as a result of the modification and shall include the incremental effect of principal forgiveness on the amortized cost basis of the modified receivables, as applicable, or the reduction in weighted-average interest rates (versus a range) for interest rate reductions.
    3. 3
      Receivable performance in the 12 months after a modification of a receivable made to a debtor experiencing financial difficulty.
  2. b
    By portfolio segment, qualitative information about how those modifications and the debtors’ subsequent performance are factored into determining the allowance for credit losses.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1For each interim and annual reporting period for which a statement of income is presented, an entity shall disclose the following information related to modifications of receivables that are in the form of principal forgiveness, an interest rate reduction, an other-than-insignificant payment delay, or a term extension (or a combination thereof) made to debtors experiencing financial difficulty during the reporting period:
  1. a
    By class of financing receivable, qualitative and quantitative information about:
    1. 1
      The types of modifications utilized by an entity, including the total period-end amortized cost basis of the modified receivables and the percentage of modifications of receivables made to debtors experiencing financial difficulty relative to the total period-end amortized cost basis of receivables in the class of financing receivable.
    2. 2
      The financial effect of the modification by type of modification, which shall provide information about the changes to the contractual terms as a result of the modification and shall include the incremental effect of principal forgiveness on the amortized cost basis of the modified receivables, as applicable, or the reduction in weighted-average interest rates (versus a range) for interest rate reductions.
    3. 3
      Receivable performance in the 12 months after a modification of a receivable made to a debtor experiencing financial difficulty.
  2. b
    By portfolio segment, qualitative information about how those modifications and the debtors’ subsequent performance are factored into determining the allowance for credit losses.
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Receivables may be modified in more than one manner. An entity that modifies the same receivable in more than one manner shall provide disclosures sufficient for users to understand the different types of combinations of modifications provided to borrowers. For example, a receivable may be modified to provide both principal forgiveness and an interest rate reduction. In that case, an entity shall disclose the period-end amortized cost basis of that receivable in a separate category that reflects that a combination of modification types has been granted. If another receivable was modified to provide both an interest rate reduction and a term extension, the period-end amortized cost basis of that receivable shall be presented in a different category. Multiple separate combination categories may be necessary if significant. The same receivable’s period-end amortized cost basis shall not be presented in multiple categories.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1Receivables may be modified in more than one manner. An entity that modifies the same receivable in more than one manner shall provide disclosures in interim and annual reporting periods sufficient for users to understand the different types of combinations of modifications provided to borrowers. For example, a receivable may be modified to provide both principal forgiveness and an interest rate reduction. In that case, an entity shall disclose the period-end amortized cost basis of that receivable in a separate category that reflects that a combination of modification types has been granted. If another receivable was modified to provide both an interest rate reduction and a term extension, the period-end amortized cost basis of that receivable shall be presented in a different category. Multiple separate combination categories may be necessary if significant. The same receivable’s period-end amortized cost basis shall not be presented in multiple categories.
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For each period for which a statement of income is presented, an entity shall disclose the following information about financing receivables that had a payment default during the period and had been modified in the form of principal forgiveness, an interest rate reduction, an other-than-insignificant payment delay, or a term extension (or a combination thereof) within the previous 12 months preceding the payment default when the debtor was experiencing financial difficulty at the time of the modification:
  1. a
    By class of financing receivable, qualitative and quantitative information about those defaulted financing receivables, including the following:
    1. 1
      The type of contractual change that the modification provided
    2. 2
      The amount of financing receivables that defaulted, including the period-end amortized cost basis for financing receivables that defaulted.
  2. b
    By portfolio segment, qualitative information about how those defaults are factored into determining the allowance for credit losses.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1For each interim and annual reporting period for which a statement of income is presented, an entity shall disclose the following information about financing receivables that had a payment default during the period and had been modified in the form of principal forgiveness, an interest rate reduction, an other-than-insignificant payment delay, or a term extension (or a combination thereof) within the previous 12 months preceding the payment default when the debtor was experiencing financial difficulty at the time of the modification:
  1. a
    By class of financing receivable, qualitative and quantitative information about those defaulted financing receivables, including the following:
    1. 1
      The type of contractual change that the modification provided
    2. 2
      The amount of financing receivables that defaulted, including the period-end amortized cost basis for financing receivables that defaulted.
  2. b
    By portfolio segment, qualitative information about how those defaults are factored into determining the allowance for credit losses.
","snippet":"For each period for which a statement of income is presented, an entity shall disclose the following information about financing receivables that had a payment default during the period and had been modified in the form …","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a1086a645774871e773f0bef496b618fd44abbf0f65c59ce02cdccf0d2c732c","downloaded_from":"2026-09-09T23:25:09.925Z","last_downloaded_at":"2026-09-09T23:25:09.925Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481962","source_sha256":"a2371abf0be97b4ba9fa49a4f5ef4ad95c0be4831e2e81da355a7effd8ee1285"}},{"citation":"310-10-50-45","para":"50-45","html":"
In evaluating whether the debtor is experiencing financial difficulties for the purpose of the disclosure requirements in paragraphs
310-10-50-42 through 50-44
, a creditor shall consider the following indicators:
  1. a
    The debtor is currently in payment default on any of its debt. In addition, a creditor shall evaluate whether it is probable that the debtor would be in payment default on any of its debt in the foreseeable future without the modification. That is, a creditor may conclude that a debtor is experiencing financial difficulties, even though the debtor is not currently in payment default.
  2. b
    The debtor has declared or is in the process of declaring bankruptcy.
  3. c
    There is substantial doubt as to whether the debtor will continue to be a going concern.
  4. d
    The debtor has securities that have been delisted, are in the process of being delisted, or are under threat of being delisted from an exchange.
  5. e
    On the basis of estimates and projections that only encompass the debtor's current capabilities, the creditor forecasts that the debtor's entity-specific cash flows will be insufficient to service any of its debt (both interest and principal) in accordance with the contractual terms of the existing agreement for the foreseeable future.
  6. f
    Without the current modification, the debtor cannot obtain funds from sources other than the existing creditors at an effective interest rate equal to the current market interest rate for similar debt for a nontroubled debtor.
The above list of indicators is not intended to include all indicators of a debtor's financial difficulties.
","snippet":"In evaluating whether the debtor is experiencing financial difficulties for the purpose of the disclosure requirements in paragraphs 310-10-50-42 through 50-44, a creditor shall consider the following indicators:\n(a) The…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:daed4cc37341692590ea8932c5c40e56adb5520c84cbd8bca2b6c42744fb57cb","downloaded_from":"2026-09-09T23:25:09.925Z","last_downloaded_at":"2026-09-09T23:25:09.925Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481962","source_sha256":"a2371abf0be97b4ba9fa49a4f5ef4ad95c0be4831e2e81da355a7effd8ee1285"}},{"citation":"310-10-50-46","para":"50-46","html":"
In the case of a restructuring that results in only a delay in payment that is insignificant, an entity is not required to include the modification made to receivables for debtors experiencing financial difficulty in the disclosure requirements in paragraphs 310-10-50-36 and
310-10-50-42 through 50-44
. The following factors, when considered together, may indicate that a restructuring results in a delay in payment that is insignificant:
  1. a
    The amount of the restructured payments subject to the delay is insignificant relative to the unpaid principal or collateral value of the debt and will result in an insignificant shortfall in the contractual amount due.
  2. b
    The delay in timing of the restructured payment period is insignificant relative to any one of the following:
    1. 1
      The frequency of payments due under the debt
    2. 2
      The debt's original contractual maturity
    3. 3
      The debt's original expected duration.
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If the debt has been previously restructured, an entity shall consider the cumulative effect of past restructurings made within the 12-month period before the current restructuring when determining whether a delay in payment resulting from the current restructuring is insignificant.
","snippet":"If the debt has been previously restructured, an entity shall consider the cumulative effect of past restructurings made within the 12-month period before the current restructuring when determining whether a delay in pay…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8311b89b4e3205ae6825499409e2343a1a2d804878d6f3347dce8e6283ca8a12","downloaded_from":"2026-09-09T23:25:09.925Z","last_downloaded_at":"2026-09-09T23:25:09.925Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481962","source_sha256":"a2371abf0be97b4ba9fa49a4f5ef4ad95c0be4831e2e81da355a7effd8ee1285"}},{"citation":"310-10-50-48","para":"50-48","html":"
Examples 4, 5, and 6 in paragraphs
310-10-55-12B through 55-12K
illustrate a creditor's evaluation about whether a delay in payment resulting from a restructuring is insignificant.
","snippet":"Examples 4, 5, and 6 in paragraphs 310-10-55-12B through 55-12K illustrate a creditor's evaluation about whether a delay in payment resulting from a restructuring is insignificant.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a2cf85427b435222e20bedf54e502277d08761dd2120037f176e3542f44723a7","downloaded_from":"2026-09-09T23:25:09.925Z","last_downloaded_at":"2026-09-09T23:25:09.925Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481962","source_sha256":"a2371abf0be97b4ba9fa49a4f5ef4ad95c0be4831e2e81da355a7effd8ee1285"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fe7772ec6d3fb33a1938b895f39ea7f3053848c4e05db8820e426b738a49c1f0","downloaded_from":"2026-09-09T23:25:09.925Z","last_downloaded_at":"2026-09-09T23:25:09.925Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481962","source_sha256":"a2371abf0be97b4ba9fa49a4f5ef4ad95c0be4831e2e81da355a7effd8ee1285"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ff5243c443e2ac838ca65083ff834ff58e20ec1515762d7dfc73a11d28e5a3d9","downloaded_from":"2026-09-09T23:25:09.925Z","last_downloaded_at":"2026-09-09T23:25:09.925Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481962","source_sha256":"a2371abf0be97b4ba9fa49a4f5ef4ad95c0be4831e2e81da355a7effd8ee1285"}},{"number":"55","label":"55 Implementation Guidance and Illustrations","anchor":"55-implementation-guidance-and-illustrations","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-10-55-1","para":"55-1","html":"
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Paragraph superseded by Accounting Standards Update No. 2016-13.
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Paragraph superseded by Accounting Standards Update No. 2016-13.
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Paragraph superseded by Accounting Standards Update No. 2022-02.
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The following Example illustrates the disclosures required by paragraphs
310-10-50-42 through 50-44
. For ease of illustration, comparative periods are excluded.
  • Entity B
  • The allowance for credit losses incorporates an estimate of lifetime expected credit losses and is recorded on each asset upon asset origination or acquisition. The starting point for the estimate of the allowance for credit losses is historical loss information, which includes losses from modifications of receivables to borrowers experiencing financial difficulty. Entity B uses a probability of default/loss given default model to determine the allowance for credit losses. An assessment of whether a borrower is experiencing financial difficulty is made on the date of a modification.
  • Because the effect of most modifications made to borrowers experiencing financial difficulty is already included in the allowance for credit losses because of the measurement methodologies used to estimate the allowance, a change to the allowance for credit losses is generally not recorded upon modification. Occasionally, Entity B modifies loans by providing principal forgiveness on certain of its real estate loans. When principal forgiveness is provided, the amortized cost basis of the asset is written off against the allowance for credit losses. The amount of the principal forgiveness is deemed to be uncollectible; therefore, that portion of the loan is written off, resulting in a reduction of the amortized cost basis and a corresponding adjustment to the allowance for credit losses.
  • In some cases, Entity B will modify a certain loan by providing multiple types of concessions. Typically, one type of concession, such as a term extension, is granted initially. If the borrower continues to experience financial difficulty, another concession, such as principal forgiveness, may be granted. For the real estate loans included in the “combination” columns below, multiple types of modifications have been made on the same loan within the current reporting period. The combination is at least two of the following: a term extension, principal forgiveness, and interest rate reduction.
  • The following table shows the amortized cost basis at the end of the reporting period of the loans modified to borrowers experiencing financial difficulty, disaggregated by class of financing receivable and type of concession granted (numbers in thousands):
  • Loan Modifications Made to Borrowers Experiencing Financial Difficulty Interest Rate Reduction Amortized Cost Basis at 12/31/20X1 % of Total Class of Financing Receivable Loan Type Real Estate—Commercial \" $40,000 \" 2.0% Real Estate—Residential - 0.0 Consumer \" 10,000 \" 0.2 Total \" $50,000 \" Term Extension Amortized Cost Basis at 12/31/20X1 % of Total Class of Financing Receivable Loan Type Real Estate—Commercial $- 0.0% Real Estate—Residential - 0.0 Consumer \" 22,000 \" 0.4 Total \" $22,000 \" Principal Forgiveness Amortized Cost Basis at 12/31/20X1 % of Total Class of Financing Receivable Loan Type Real Estate—Commercial \" $20,000 \" 1.0% Real Estate—Residential - 0.0 Consumer - 0.0 Total \" $20,000 \" Combination—Term Extension and Principal Forgiveness Amortized Cost Basis at 12/31/20X1 % of Total Class of Financing Receivable Loan Type Real Estate—Commercial $- 0.0% Real Estate—Residential \" 5,000 \" 0.8 Consumer - 0.0 Total \" $5,000 \" \"Combination—Term Extension and Interest Rate Reduction\" Amortized Cost Basis at 12/31/20X1 % of Total Class of Financing Receivable Loan Type Real Estate—Commercial $- 0.0% Real Estate—Residential \" 5,000 \" 0.8 Consumer - 0.0 Total \" $5,000 \"
  • The following table describes the financial effect of the modifications made to borrowers experiencing financial difficulty:
  • Interest Rate Reduction Loan Type Financial Effect Real Estate—Commercial Reduced weighted-average contractual interest rate from 6% to 3%. Real Estate—Residential Reduced weighted-average contractual interest rate from 8% to 5%. Consumer Reduced weighted-average contractual interest rate from 4% to 1.5%. Term Extension Loan Type Financial Effect Real Estate—Residential \"Added a weighted-average 2.4 years to the life of loans, which reduced monthly payment amounts for the borrowers.\" Consumer Provided six-month payment deferrals to borrowers through our standard deferral program. The six monthly payments were added to the end of the original loan terms of these borrowers. Principal Forgiveness Loan Type Financial Effect Real Estate—Commercial Reduced the amortized cost basis of the loans by $20 million. Real Estate—Residential Reduced the amortized cost basis of the loans by $5 million.
  • Upon Entity B’s determination that a modified loan (or portion of a loan) has subsequently been deemed uncollectible, the loan (or a portion of the loan) is written off. Therefore, the amortized cost basis of the loan is reduced by the uncollectible amount and the allowance for credit losses is adjusted by the same amount.
  • The following table provides the amortized cost basis of financing receivables that had a payment default during the period and were modified in the 12 months before default to borrowers experiencing financial difficulty (numbers in thousands):
  • Financing Receivable That Subsequently Defaulted Amortized Cost Basis of Modified Financing Receivables That Subsequently Defaulted Interest Rate Reduction Term Extension Principal Forgiveness Combination- Term Extension and Principal Forgiveness Combination- Term Extension and Interest Rate Reduction Loan Type Real Estate—Commercial \" $1,500 \" $- $- $- $- Real Estate—Residential - - - - - Consumer 500 \" 1,000 \" - - - Total \" $2,000 \" \" $1,000 \" $- $- $-
  • Entity B closely monitors the performance of the loans that are modified to borrowers experiencing financial difficulty to understand the effectiveness of its modification efforts. The following table depicts the performance of loans that have been modified in the last 12 months (numbers in thousands):
  • Payment Status (Amortized Cost Basis) Current \"30–89 Days Past Due\" \"90+ Days Past Due\" Loan Type Real Estate—Commercial \" $55,000 \" \" $3,500 \" \" $1,500 \" Real Estate—Residential \" 6,000 \" \" 4,000 \" - Consumer \" 29,000 \" \" 1,500 \" \" 1,500 \" Total \" $90,000 \" \" $9,000 \" \" $3,000 \"
","snippet":"The following Example illustrates the disclosures required by paragraphs 310-10-50-42 through 50-44. For ease of illustration, comparative periods are excluded.\nEntity B\nThe allowance for credit losses incorporates an es…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c129da65fc868ad5619d61f5def4a424cafff69f31ff5bda13563e78312a1f5","downloaded_from":"2026-09-09T23:25:12.540Z","last_downloaded_at":"2026-09-09T23:25:12.540Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481933","source_sha256":"90aa2b9f73067b3361a59dfc9ee2ad2dd2df169e56cbf86b9a43878884bfb773"}},{"citation":"310-10-55-12B","para":"55-12B","html":"
A restructuring that results in only a delay in payment that is insignificant is not required to be disclosed on the basis of the requirements in paragraphs 310-10-50-36 and
310-10-50-42 through 50-44
. This Example illustrates the guidance in paragraphs
310-10-50-46 through 50-47
for determining whether a delay in payment is insignificant. This Example assumes that the debtor is experiencing financial difficulties and is not intended to illustrate the determination of whether a debtor is experiencing financial difficulties.
","snippet":"A restructuring that results in only a delay in payment that is insignificant is not required to be disclosed on the basis of the requirements in paragraphs 310-10-50-36 and 310-10-50-42 through 50-44. This Example illus…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f0b46d4cff8dca8418142923db817b5a2fd39bb13b2bb966e1d29017658b3d9a","downloaded_from":"2026-09-09T23:25:12.540Z","last_downloaded_at":"2026-09-09T23:25:12.540Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481933","source_sha256":"90aa2b9f73067b3361a59dfc9ee2ad2dd2df169e56cbf86b9a43878884bfb773"}},{"citation":"310-10-55-12C","para":"55-12C","html":"
A creditor originates a seven-year loan to a debtor. The debt:
  1. a
    Has a fixed interest rate
  2. b
    Is collateralized by commercial real estate
  3. c
    Requires monthly interest payments
  4. d
    Requires a balloon principal payment at maturity.
","snippet":"A creditor originates a seven-year loan to a debtor. The debt:\n(a) Has a fixed interest rate\n(b) Is collateralized by commercial real estate\n(c) Requires monthly interest payments\n(d) Requires a balloon principal payment…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c59155c09ea0a2b54f7e6e004aad2223714d16ddbc8f21b5c8f81fde767bc1e2","downloaded_from":"2026-09-09T23:25:12.540Z","last_downloaded_at":"2026-09-09T23:25:12.540Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481933","source_sha256":"90aa2b9f73067b3361a59dfc9ee2ad2dd2df169e56cbf86b9a43878884bfb773"}},{"citation":"310-10-55-12D","para":"55-12D","html":"
At origination, the debtor expects to repay the principal by refinancing the debt with the real estate held as collateral. That is, the collateral is the primary source of payment of the debt's principal balance, whether through a refinancing of the debt or a sale of the property. However, before maturity, the fair value of the collateral was less than the principal amount due at maturity, and as a result of market conditions, the debtor is unable to refinance the debt. The debtor plans to sell the property to repay the debt and requests an extension of the debt's maturity date to allow time to liquidate the property. In response to the debtor's financial difficulties, the creditor grants the debtor a three-month extension of the debt maturity date. At the time that this extension was granted, the debtor had not yet identified a buyer for the collateral.
","snippet":"At origination, the debtor expects to repay the principal by refinancing the debt with the real estate held as collateral. That is, the collateral is the primary source of payment of the debt's principal balance, whether…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:04a98bfba91789bd77775965dcca0c9a579fb25152c27752a1397576ff128823","downloaded_from":"2026-09-09T23:25:12.540Z","last_downloaded_at":"2026-09-09T23:25:12.540Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481933","source_sha256":"90aa2b9f73067b3361a59dfc9ee2ad2dd2df169e56cbf86b9a43878884bfb773"}},{"citation":"310-10-55-12E","para":"55-12E","html":"
The restructuring results in a delay in payment that is not insignificant. Although the delay in timing of payment is insignificant (relative to the frequency of payments due, the debt's original contractual maturity, and the debt's original expected duration), the creditor expects a significant shortfall in cash flows relative to the contractual amount due when the property is sold because the property is the sole source of repayment.
","snippet":"The restructuring results in a delay in payment that is not insignificant. Although the delay in timing of payment is insignificant (relative to the frequency of payments due, the debt's original contractual maturity, an…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c557003bd1474b22805578b7e81d78d8493f365a9decb8a4a5759ebcca60d78","downloaded_from":"2026-09-09T23:25:12.540Z","last_downloaded_at":"2026-09-09T23:25:12.540Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481933","source_sha256":"90aa2b9f73067b3361a59dfc9ee2ad2dd2df169e56cbf86b9a43878884bfb773"}},{"citation":"310-10-55-12F","para":"55-12F","html":"
A restructuring that results in only a delay in payment that is insignificant is not required to be disclosed based on the requirements in paragraphs 310-10-50-36 and
310-10-50-42 through 50-44
. This Example illustrates the guidance in paragraphs
310-10-50-46 through 50-47
for determining whether a delay in payment is insignificant. This Example assumes that the debtor is experiencing financial difficulties and is not intended to illustrate the determination of whether a debtor is experiencing financial difficulties.
","snippet":"A restructuring that results in only a delay in payment that is insignificant is not required to be disclosed based on the requirements in paragraphs 310-10-50-36 and 310-10-50-42 through 50-44. This Example illustrates …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:066b88b1fca0cd825e98ff5f86a3751995a34d090c75db00216ae92f718047ef","downloaded_from":"2026-09-09T23:25:12.540Z","last_downloaded_at":"2026-09-09T23:25:12.540Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481933","source_sha256":"90aa2b9f73067b3361a59dfc9ee2ad2dd2df169e56cbf86b9a43878884bfb773"}},{"citation":"310-10-55-12G","para":"55-12G","html":"
A debtor obtains a 30-year mortgage loan that requires monthly principal and interest payments. In year 4, the debtor experiences financial difficulties and misses two payments. On the basis of the debtor's financial hardship, the debtor and the creditor agree on a forbearance arrangement and repayment plan. Under the terms of the forbearance arrangement and repayment plan, the creditor agrees not to take any foreclosure action if the debtor increases its next four monthly payments such that each payment includes one fourth of the delinquent amount plus interest. The agreement does not result in the creditor charging the debtor interest on past due interest. At the end of the forbearance arrangement, the debtor will:
  1. a
    Have repaid all past due amounts
  2. b
    Be considered current in relation to the debt's original terms
  3. c
    Have resumed making monthly payments set out under the debt's original terms.
","snippet":"A debtor obtains a 30-year mortgage loan that requires monthly principal and interest payments. In year 4, the debtor experiences financial difficulties and misses two payments. On the basis of the debtor's financial har…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:56d1f9327206a2373ac3a8222988f531e27b6c4411942728897cf6d92b06496c","downloaded_from":"2026-09-09T23:25:12.540Z","last_downloaded_at":"2026-09-09T23:25:12.540Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481933","source_sha256":"90aa2b9f73067b3361a59dfc9ee2ad2dd2df169e56cbf86b9a43878884bfb773"}},{"citation":"310-10-55-12H","para":"55-12H","html":"
The restructuring results in a delay in payment that is insignificant. At the time of the forbearance arrangement, the creditor expects to collect all amounts due for the periods of delay. Furthermore, the length of delay resulting from the forbearance arrangement is considered insignificant in relation to the frequency of payments due, the debt's original contractual maturity, and the debt's original expected duration.
","snippet":"The restructuring results in a delay in payment that is insignificant. At the time of the forbearance arrangement, the creditor expects to collect all amounts due for the periods of delay. Furthermore, the length of dela…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d51eceb68761033f04fdd10e54dce69045f336664c228019420dc5e76dc77da","downloaded_from":"2026-09-09T23:25:12.540Z","last_downloaded_at":"2026-09-09T23:25:12.540Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481933","source_sha256":"90aa2b9f73067b3361a59dfc9ee2ad2dd2df169e56cbf86b9a43878884bfb773"}},{"citation":"310-10-55-12I","para":"55-12I","html":"
A restructuring that results in only a delay in payment that is insignificant is not required to be disclosed on the basis of the requirements in paragraphs
310-10-50-42 through 50-44
. This Example illustrates the guidance in paragraphs
310-10-50-46 through 50-47
for determining whether a delay in payment is insignificant. This Example assumes that the debtor is experiencing financial difficulties and is not intended to illustrate the determination of whether a debtor is experiencing financial difficulties.
","snippet":"A restructuring that results in only a delay in payment that is insignificant is not required to be disclosed on the basis of the requirements in paragraphs 310-10-50-42 through 50-44. This Example illustrates the guidan…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fbdd2cc5ef49ca94802e97625c3d0ddef53e39015028c67f0cc333a2e92c2a92","downloaded_from":"2026-09-09T23:25:12.540Z","last_downloaded_at":"2026-09-09T23:25:12.540Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481933","source_sha256":"90aa2b9f73067b3361a59dfc9ee2ad2dd2df169e56cbf86b9a43878884bfb773"}},{"citation":"310-10-55-12J","para":"55-12J","html":"
A commercial debtor has a revolving line of credit with a creditor with an original term of five years. The terms of the line of credit require interest payments every 90 days on the average daily balance of the line. As the line of credit nears maturity, the debtor and creditor begin renegotiating the terms of a new line of credit. Because of a temporary cash shortfall due to a delay in collections from two key customers, the debtor is unable to make the final interest payment before the two parties finish renegotiating the terms of the new line of credit. The terms of the renegotiated line of credit are expected to be similar to the current line of credit, which are comparable to terms available to debtors with similar risk characteristics. The creditor expects the debtor to recover quickly from this temporary cash flow shortage. Accordingly, the creditor extends a 3-month payment deferral by adding the missed interest payment to the balance of the line and requiring the debtor to make its first interest payment 90 days after the new line of credit is finalized, or 180 days after the due date of the missed interest payment.
","snippet":"A commercial debtor has a revolving line of credit with a creditor with an original term of five years. The terms of the line of credit require interest payments every 90 days on the average daily balance of the line. As…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:52c60e3129e2b2b584363ecaa4ee7cc3e0a9fd26e1c3b490a1c4804f77f553af","downloaded_from":"2026-09-09T23:25:12.540Z","last_downloaded_at":"2026-09-09T23:25:12.540Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481933","source_sha256":"90aa2b9f73067b3361a59dfc9ee2ad2dd2df169e56cbf86b9a43878884bfb773"}},{"citation":"310-10-55-12K","para":"55-12K","html":"
The restructuring results in a delay in payment that is insignificant. Although the debtor is unable to make the contractual payment at the time it is due, thereby resulting in the three-month deferral, the creditor still expects to collect all amounts due, including interest at the contractual rate. Furthermore, the delay in timing of payment represents only one payment cycle under the terms of the line, which is insignificant relative to the frequency of payments due, the debt's original contractual maturity, and the debt's original expected duration.
","snippet":"The restructuring results in a delay in payment that is insignificant. Although the debtor is unable to make the contractual payment at the time it is due, thereby resulting in the three-month deferral, the creditor stil…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4db84bb0967bd75d9e9605410802e4f456bd1fc4152bf4884c4dab9730903240","downloaded_from":"2026-09-09T23:25:12.540Z","last_downloaded_at":"2026-09-09T23:25:12.540Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481933","source_sha256":"90aa2b9f73067b3361a59dfc9ee2ad2dd2df169e56cbf86b9a43878884bfb773"}},{"citation":"310-10-55-13","para":"55-13","html":"
This implementation guidance addresses the meaning of the term financing receivable.
","snippet":"This implementation guidance addresses the meaning of the term financing receivable.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d28da3606a9f4a544902fae88af6dfe98045e3d9d2d215b30bcba7deb577e0ff","downloaded_from":"2026-09-09T23:25:12.540Z","last_downloaded_at":"2026-09-09T23:25:12.540Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481933","source_sha256":"90aa2b9f73067b3361a59dfc9ee2ad2dd2df169e56cbf86b9a43878884bfb773"}},{"citation":"310-10-55-14","para":"55-14","html":"
All of the following are examples of financing receivables:
  1. a
    Loans
  2. b
    Trade accounts receivable
  3. c
    Notes receivable
  4. d
    Credit cards
  5. e
    Receivables relating to a lessor's right(s) to payment(s) from a leveraged lease that should be recognized as an asset in accordance with paragraphs 842-10-65-1(z)
    1. 1
      Subparagraph superseded by Accounting Standards Update No. 2016-02.
    2. 2
      Subparagraph superseded by Accounting Standards Update No. 2016-02.
    3. 3
      Subparagraph superseded by Accounting Standards Update No. 2016-02.
  6. f
    Lease receivables arising from sales-type leases or direct financing leases.
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None of the following meet the definition of financing receivables:
  1. a
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  2. b
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    958-605-25-7 through 25-15
  3. c
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    1. 1
      A transferor's interests in securitization transactions that are accounted for as sales under Topic 860
    2. 2
      Purchased beneficial interests in securitized financial assets.
    For related guidance, see paragraph 325-40-15.
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For receivables related to recovery of insurance-related assessments, see paragraph 405-30-25-8.
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For accounting guidance for loss contingencies, including guidance on accrual of an estimated loss from a loss contingency, see Subtopic 450-20.
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For guidance related to the accounting by a guarantor at the inception of a guarantee issued, see Topic 460.
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For guidance on loan guarantees, in which an entity (guarantor) lends its creditworthiness to another party (borrower) for a fee, thereby enhancing that other party's ability to borrow funds, see Topic 460 on guarantees. See Topic 815 on derivatives and hedging for guarantees accounted for as a derivative.
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For guidance on accounting for transfers of financial assets, including receivables, see Subtopic 860-20.
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For guidance on the accounting for servicing assets and liabilities related to loans and other receivables, see Subtopic 860-50.
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Paragraph superseded on 03/15/2011 after the end of the transition period stated in Accounting Standards Update No. 2010-18, Receivables (Topic 310): Effect of a Loan Modification When the Loan Is Part of a Pool That Is Accounted for as a Single Asset.
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Paragraph superseded on 06/18/2012 after the end of the transition period stated in Accounting Standards Update No. 2010-20, Receivables (Topic 310): Disclosures about the Credit Quality of Financing Receivables and the Allowance for Credit Losses.
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Paragraph superseded on 06/18/2012 after the end of the transition period stated in Accounting Standards Update No. 2011-01, Receivables (Topic 310): Deferral of the Effective Date of Disclosures about Troubled Debt Restructurings in Update No. 2010-20.
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The following table identifies the changes made to this Subtopic.
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310-10-S99-1AmendedAccounting Standards Update No. 2012-0308/27/2012
310-10-S99-4AmendedAccounting Standards Update No. 2012-0308/27/2012
310-10-S99-4AmendedAccounting Standards Update No. 2009-0308/24/2009
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See paragraph 310-10-S99-2, SAB Topic 4.E, for SEC Staff views on the presentation of receivables for capital stock from officers or other employees.
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See paragraph 310-10-S99-3, SAB Topic 4.G, for SEC Staff views on the presentation of notes or other receivables from a parent or another affiliate.
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See paragraph 210-10-S99-1, Regulation S-X Rule 5-02.3, for disclosure requirements for accounts and notes receivable.
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See paragraph 235-10-S99-4, Regulation S-X Rule 12-09, for the required disclosure for the schedule of valuation and qualifying accounts, which would include reserves on receivables.
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See paragraph 310-10-S99-1, SAB Topic 1.I, Questions 5, 6 and 7, for SEC Staff views on disclosures related to acquisition, development, and construction arrangements.
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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.
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The following is the text of SAB Topic 1.I, Financial Statements of Properties Securing Mortgage Loans.
","snippet":"The following is the text of SAB Topic 1.I, Financial Statements of Properties Securing Mortgage Loans.\nFacts: A registrant files a Securities Act registration statement covering a maximum of $100 million of securities. …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8eefcc43af9b2d97e0747ea053901737a6f13a2586c240ed9782ab8353f5a3c","downloaded_from":"2026-09-09T23:25:40.463Z","last_downloaded_at":"2026-09-09T23:25:40.463Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480418","source_sha256":"1ee3bd8899f024f8d9a5e68bb793c0f0bde4e08515eb53253b722ebfadeb8e11"}},{"citation":"310-10-S99-2","para":"S99-2","html":"
The following is the text of SAB Topic 4.E, Receivables from Sale of Stock.
","snippet":"The following is the text of SAB Topic 4.E, Receivables from Sale of Stock.\n(Replaced by SAB 107)\nFacts: Capital stock is sometimes issued to officers or other employees before the cash payment is received.\nQuestion: How…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b9d87b91735b184d28633568dcd5388fbaff7f1bb8c3782a6f4e8d8883eb155","downloaded_from":"2026-09-09T23:25:40.463Z","last_downloaded_at":"2026-09-09T23:25:40.463Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480418","source_sha256":"1ee3bd8899f024f8d9a5e68bb793c0f0bde4e08515eb53253b722ebfadeb8e11"}},{"citation":"310-10-S99-3","para":"S99-3","html":"
The following is the text of SAB Topic 4.G, Notes and Other Receivables from Affiliates.
","snippet":"The following is the text of SAB Topic 4.G, Notes and Other Receivables from Affiliates.\nFacts: The balance sheet of a corporate general partner is often presented in a registration statement. Frequently, the balance she…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:da23b79af47e90458bbbb8e54abaaebf12918365e36c4d602b0ab5eaa6495dff","downloaded_from":"2026-09-09T23:25:40.463Z","last_downloaded_at":"2026-09-09T23:25:40.463Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480418","source_sha256":"1ee3bd8899f024f8d9a5e68bb793c0f0bde4e08515eb53253b722ebfadeb8e11"}},{"citation":"310-10-S99-4","para":"S99-4","html":"
The following is the text of SAB Topic 6.L, Financial Reporting Release 28—Accounting for Loan Losses by Registrants Engaged in Lending Activities.
","snippet":"The following is the text of SAB Topic 6.L, Financial Reporting Release 28—Accounting for Loan Losses by Registrants Engaged in Lending Activities.\n1. Accounting for loan losses\nGeneral: GAAP for recognition of loan loss…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75033589249314fc5a69e3ca98d6ceccca5f28c874139a0603785a59e7abe99f","downloaded_from":"2026-09-09T23:25:40.463Z","last_downloaded_at":"2026-09-09T23:25:40.463Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480418","source_sha256":"1ee3bd8899f024f8d9a5e68bb793c0f0bde4e08515eb53253b722ebfadeb8e11"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6f23795f17594055e19af41db9710e006a361bfe0dbd4dafb636a9fa8137458e","downloaded_from":"2026-09-09T23:25:40.463Z","last_downloaded_at":"2026-09-09T23:25:40.463Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480418","source_sha256":"1ee3bd8899f024f8d9a5e68bb793c0f0bde4e08515eb53253b722ebfadeb8e11"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c2a150efc6e8bf4b20fac639bb5eb8dd12f9354ecf1a70aadafa6864096d2fc5","downloaded_from":"2026-09-09T23:25:40.463Z","last_downloaded_at":"2026-09-09T23:25:40.463Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480418","source_sha256":"1ee3bd8899f024f8d9a5e68bb793c0f0bde4e08515eb53253b722ebfadeb8e11"}}],"enrichment":{"summary":"ASC 310-10 is the Overall subtopic for receivables, providing general guidance on recognizing, measuring, presenting, and disclosing loans and trade receivables (including factoring, loan syndications, standby commitments to purchase loans, purchased credit card portfolios, and secured loans), plus a separate set of Subsections on acquisition, development, and construction (ADC) arrangements. Receivables held for the foreseeable future are carried at amortized cost basis (with credit losses under Topic 326), while nonmortgage loans held for sale are carried at the lower of amortized cost basis or fair value through a valuation allowance. The ADC Subsections tell a lender whether an arrangement in which it participates in expected residual profit is a loan, a real estate investment, or a real estate joint venture; most of the old impairment/TDR guidance in this subtopic was superseded by ASU 2016-13 and ASU 2022-02, leaving modification disclosures behind.","key_points":["The General Subsections apply to all entities and to trade accounts receivable, loans, loan syndications, factoring arrangements, standby letters of credit, and financing receivables, but not to mortgage banking activities (Topic 948) or contracts accounted for as derivatives under Subtopic 815-10 (310-10-15-1 through 15-3).","Trade receivables and nonmortgage loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at amortized cost basis, with credit losses measured under Subtopic 326-20; nonmortgage loans held for sale are reported at the lower of amortized cost basis or fair value with the excess recorded as a valuation allowance charged to income (310-10-35-47, 35-47A, 35-48).","On transfer between classifications, an entity reverses in earnings the previously recorded allowance for credit losses (or valuation allowance), transfers the loan at amortized cost basis excluding that allowance, and then establishes the other type of allowance; the reversals and establishments are presented gross in the income statement (310-10-35-48A through 35-48B; 310-10-45-2).","A standby commitment to purchase loans is treated as part of normal loan production (loans recorded at cost net of the commitment fee on settlement date) if settlement is within a reasonable period and the entity intends and is able to accept delivery without selling assets; otherwise it is accounted for as a written put option, with the liability carried at the greater of the initial standby commitment fee or the fair value of the option (310-10-25-6, 30-7, 35-46).","Notes receivable are initially measured at present value: cash-only notes at the cash proceeds, notes for property, goods, or services at the present value of the consideration exchanged, with interest imputed under Subtopic 835-30 when interest is absent or clearly unreasonable (310-10-30-2 through 30-6).","In an ADC arrangement in which the lender participates in expected residual profit, the lender accounts for the arrangement as a real estate investment under Topic 970 if it expects over 50 percent of the expected residual profit; if 50 percent or less, it is a loan only if at least one characteristic in 310-10-25-20(b) through (e) or a qualifying personal guarantee is present, otherwise real estate joint venture accounting applies (310-10-25-27); classification is reassessed periodically and changes are accounted for prospectively (310-10-35-55 through 35-59).","Creditors must disclose commitments to lend additional funds to debtors experiencing financial difficulty whose receivables were modified, and, by class of financing receivable, the types, financial effect, and 12-month post-modification performance of modifications in the form of principal forgiveness, interest rate reduction, other-than-insignificant payment delay, or term extension, plus defaults within 12 months of such modifications (310-10-50-36, 50-42 through 50-45)."],"categories":["Financial instruments","Subsequent measurement","Disclosure","Presentation"],"audience_level":"intermediate","student_note":"Know that ASC 310-10 is now largely a residual subtopic: credit-loss and troubled-debt-restructuring measurement moved to Topic 326 (ASU 2016-13) and ASU 2022-02, so the surviving content is classification/measurement of loans and trade receivables, standby commitments, ADC arrangements, and modification disclosures. A common mistake is applying old \"impaired loan\" or TDR measurement rules from superseded 310-10-35 paragraphs instead of the CECL model in 326-20.","related_topics":["310-20","326-20","860","835-30","970","948"],"key_concepts":["financing receivable","amortized cost basis","lower of amortized cost basis or fair value","held for sale classification","standby commitment to purchase loans","acquisition, development, and construction arrangement","expected residual profit","modification to debtor experiencing financial difficulty"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d631e75d4e81bdfa3c392484688044c6c5aa15f504a78ff261c6b65be98f1b1a","downloaded_from":"2026-09-09T23:24:42.337Z","last_downloaded_at":"2026-09-09T23:25:40.463Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"860-50","title":"Servicing Assets and Liabilities","topic_title":"Transfers and Servicing","score":0.8053,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db413f44d90942292765743c56e87d0ec146b09dc58ccee53d13ff10c66d79c1","downloaded_from":"2026-09-10T02:08:04.325Z","last_downloaded_at":"2026-09-10T02:08:35.803Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"860-30","title":"Secured Borrowing and Collateral","topic_title":"Transfers and Servicing","score":0.8017,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:34240d6db06e9167e6a70e2ca7d2c266a26271baa284cca275ca51676801a158","downloaded_from":"2026-09-10T02:06:50.852Z","last_downloaded_at":"2026-09-10T02:07:35.766Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"310-20","title":"Nonrefundable Fees and Other Costs","topic_title":"Receivables","score":0.7977,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:60ab41703d0185be6210f2d29680c24e35813f89a48975a6557be19360f5eb1e","downloaded_from":"2026-09-09T23:25:44.299Z","last_downloaded_at":"2026-09-09T23:26:21.150Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not 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Servicing","score":0.783,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8d1b5ccaf5a2a64928d5e2f44be51a348d2d19156496e24edfedd851f2092b93","downloaded_from":"2026-09-10T02:06:13.207Z","last_downloaded_at":"2026-09-10T02:06:48.464Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"310-948","title":"Financial Services—Mortgage Banking","topic_title":"Receivables","score":0.7828,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4133167fbb79e37729919e16ee3cce7e76f796bf64f1b110301366923c1cbee3","downloaded_from":"2026-09-09T23:30:42.417Z","last_downloaded_at":"2026-09-09T23:31:26.845Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not 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