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Pending content is not necessarily effective.","topic":"310","topic_title":"Receivables","subtopic":"310-20","subtopic_title":"Nonrefundable Fees and Other Costs","section":{"number":"60","label":"60 Relationships","anchor":"60-relationships","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-20-60-1","para":"60-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-13</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No.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":"sha256:9a0cfbcd289501aac0d5e192da1ba7e7c6ed5f80f8e940c1a391b266dbee9a3f","downloaded_from":"2026-09-09T23:26:15.174Z","last_downloaded_at":"2026-09-09T23:26:15.174Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481955","source_sha256":"3dfdae4e330c449e5f469301584d041a3f2f719256ade860b3e8fcf75d243383"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e36d2241b812a0dc0602b229e655bfd4fe66a39094b404c78e0c295a72ebc29a","downloaded_from":"2026-09-09T23:26:15.174Z","last_downloaded_at":"2026-09-09T23:26:15.174Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481955","source_sha256":"3dfdae4e330c449e5f469301584d041a3f2f719256ade860b3e8fcf75d243383"}},{"block":null,"heading":"Investments—Beneficial Interests in Securitized Financial Assets","paragraphs":[{"citation":"310-20-60-2","para":"60-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_5F718D32-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For guidance on the determination of whether a credit loss on beneficial interests exists and on interest income recognition on beneficial interests, see Section <a altsource=\"GUID-77D3E27E-A0A2-4ACF-B3C1-F237CCFCADB9.ditamap\" class=\"ditamap\">325-40-15</a>. </span></span></div></div>","snippet":"For guidance on the determination of whether a credit loss on beneficial interests exists and on interest income recognition on beneficial interests, see Section 325-40-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b04e0b22df4448855cf92046943623fa0eeba733af587a77a1103a7edef1b77","downloaded_from":"2026-09-09T23:26:15.174Z","last_downloaded_at":"2026-09-09T23:26:15.174Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481955","source_sha256":"3dfdae4e330c449e5f469301584d041a3f2f719256ade860b3e8fcf75d243383"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d6f903a75e9ccdba4b4a6528168734189c5fb2f403b845241ff2af48ed83cc16","downloaded_from":"2026-09-09T23:26:15.174Z","last_downloaded_at":"2026-09-09T23:26:15.174Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481955","source_sha256":"3dfdae4e330c449e5f469301584d041a3f2f719256ade860b3e8fcf75d243383"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:33e4ae0cc1e7f808113aebde0415b7fc1e68d5c2686eea29b8a27a116c193027","downloaded_from":"2026-09-09T23:26:15.174Z","last_downloaded_at":"2026-09-09T23:26:15.174Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481955","source_sha256":"3dfdae4e330c449e5f469301584d041a3f2f719256ade860b3e8fcf75d243383"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:33e4ae0cc1e7f808113aebde0415b7fc1e68d5c2686eea29b8a27a116c193027","downloaded_from":"2026-09-09T23:26:15.174Z","last_downloaded_at":"2026-09-09T23:26:15.174Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481955","source_sha256":"3dfdae4e330c449e5f469301584d041a3f2f719256ade860b3e8fcf75d243383"}}