# ASC 310-20-65: Receivables — Nonrefundable Fees and Other Costs — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/310/20/#65-transition-and-open-effective-date-information)

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## ASC 310-20-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/310/20/#65-transition-and-open-effective-date-information)

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##### [310-20-65-1](https://asc.understandingaccounting.org/asc/310/20/#310-20-65-1)

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Paragraph superseded on 08/19/2021 after the end of the transition period stated in Accounting Standards Update No. 2017-08, _Receivables—Nonrefundable Fees and Other Costs (Subtopic 310-20): Premium Amortization on Purchased Callable Debt Securities._

##### [310-20-65-2](https://asc.understandingaccounting.org/asc/310/20/#310-20-65-2)

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Paragraph superseded on 07/10/2023 after the end of the transition period stated in Accounting Standards Update No. 2020-08, _Codification Improvements to Subtopic 310-20, Receivables—Nonrefundable Fees and Other Costs_.