# ASC 310-20-60: Receivables — Nonrefundable Fees and Other Costs — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/310/20/#60-relationships)

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## ASC 310-20-60: 60 Relationships

[Read section](https://asc.understandingaccounting.org/asc/310/20/#60-relationships)

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##### [310-20-60-1](https://asc.understandingaccounting.org/asc/310/20/#310-20-60-1)

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[Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/).

#### Investments—Beneficial Interests in Securitized Financial Assets

##### [310-20-60-2](https://asc.understandingaccounting.org/asc/310/20/#310-20-60-2)

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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.