{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/310/30/#55-implementation-guidance-and-illustrations","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"310","topic_title":"Receivables","subtopic":"310-30","subtopic_title":"Loans and Debt Securities Acquired with Deteriorated Credit Quality","section":{"number":"55","label":"55 Implementation Guidance and Illustrations","anchor":"55-implementation-guidance-and-illustrations","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-30-55-1","para":"55-1","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Paragraph superseded by Accounting Standards Update No. 2016-13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","snippet":"Paragraph superseded by Accounting Standards Update No.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":"sha256:73fd12ac92ad0e260494981151ca31e196b1af3de4023c920205148afa1c254b","downloaded_from":"2026-09-09T23:26:51.406Z","last_downloaded_at":"2026-09-09T23:26:51.406Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481675","source_sha256":"42395ea2d6de22448e27fd5c5189bce855415a4d717d0e2809e2813e43ecf603"}},{"citation":"310-30-55-2","para":"55-2","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Paragraph superseded by Accounting Standards Update No. 2016-13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","snippet":"Paragraph superseded by Accounting Standards Update No.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":"sha256:6019a9a717a23947992e1ef70e6f92a58c46a676660c55141429db1efb3f3225","downloaded_from":"2026-09-09T23:26:51.406Z","last_downloaded_at":"2026-09-09T23:26:51.406Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481675","source_sha256":"42395ea2d6de22448e27fd5c5189bce855415a4d717d0e2809e2813e43ecf603"}},{"citation":"310-30-55-3","para":"55-3","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":"sha256:9a04ed03487e341a5aa96553f4028311afe48068831a05ae057c3755c1a33eb5","downloaded_from":"2026-09-09T23:26:51.406Z","last_downloaded_at":"2026-09-09T23:26:51.406Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481675","source_sha256":"42395ea2d6de22448e27fd5c5189bce855415a4d717d0e2809e2813e43ecf603"}},{"citation":"310-30-55-4","para":"55-4","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":"sha256:0842d9678e6b78a68a9315721eb62248ff102a2fe5950d88bad74c6e2f26b091","downloaded_from":"2026-09-09T23:26:51.406Z","last_downloaded_at":"2026-09-09T23:26:51.406Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481675","source_sha256":"42395ea2d6de22448e27fd5c5189bce855415a4d717d0e2809e2813e43ecf603"}},{"citation":"310-30-55-5","para":"55-5","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":"sha256:99563a35838ce64d6336e48d67062ed7094ae94a3eed6c8c1c56881dec0d2339","downloaded_from":"2026-09-09T23:26:51.406Z","last_downloaded_at":"2026-09-09T23:26:51.406Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481675","source_sha256":"42395ea2d6de22448e27fd5c5189bce855415a4d717d0e2809e2813e43ecf603"}},{"citation":"310-30-55-6","para":"55-6","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":"sha256:75283f7289e04cac2763ceeeec0b2285df58990fdb01f3143ddc0f07628510fd","downloaded_from":"2026-09-09T23:26:51.406Z","last_downloaded_at":"2026-09-09T23:26:51.406Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481675","source_sha256":"42395ea2d6de22448e27fd5c5189bce855415a4d717d0e2809e2813e43ecf603"}},{"citation":"310-30-55-7","para":"55-7","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:cd96d87d370977b220c1880a8e933962882dc9c9fbf4f71ce18e3a65e9e2568c","downloaded_from":"2026-09-09T23:26:51.406Z","last_downloaded_at":"2026-09-09T23:26:51.406Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481675","source_sha256":"42395ea2d6de22448e27fd5c5189bce855415a4d717d0e2809e2813e43ecf603"}},{"citation":"310-30-55-8","para":"55-8","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":"sha256:3233e07763c02db84c534b05aa9438e52573e698acdbbbe33c88b990517637e9","downloaded_from":"2026-09-09T23:26:51.406Z","last_downloaded_at":"2026-09-09T23:26:51.406Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481675","source_sha256":"42395ea2d6de22448e27fd5c5189bce855415a4d717d0e2809e2813e43ecf603"}},{"citation":"310-30-55-9","para":"55-9","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:c3d41d8b6a58d5d88cc9304fa3e64e2eabae6e7a8c61941251888363c95f47e7","downloaded_from":"2026-09-09T23:26:51.406Z","last_downloaded_at":"2026-09-09T23:26:51.406Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481675","source_sha256":"42395ea2d6de22448e27fd5c5189bce855415a4d717d0e2809e2813e43ecf603"}},{"citation":"310-30-55-10","para":"55-10","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":"sha256:64a19ad128f331345e5c51bc9181ef10f3d0037ee98d2c2d0dc645d015d3917a","downloaded_from":"2026-09-09T23:26:51.406Z","last_downloaded_at":"2026-09-09T23:26:51.406Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481675","source_sha256":"42395ea2d6de22448e27fd5c5189bce855415a4d717d0e2809e2813e43ecf603"}},{"citation":"310-30-55-10A","para":"55-10A","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:b76a3a5a6ab82e17762dd2fc8e5c65b762f1c79501150b40cf6aa791e05073c8","downloaded_from":"2026-09-09T23:26:51.406Z","last_downloaded_at":"2026-09-09T23:26:51.406Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481675","source_sha256":"42395ea2d6de22448e27fd5c5189bce855415a4d717d0e2809e2813e43ecf603"}},{"citation":"310-30-55-11","para":"55-11","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:d8cba0b15235def50e23f883bbfb879488df1970ac239f91294f9a4731272de1","downloaded_from":"2026-09-09T23:26:51.406Z","last_downloaded_at":"2026-09-09T23:26:51.406Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481675","source_sha256":"42395ea2d6de22448e27fd5c5189bce855415a4d717d0e2809e2813e43ecf603"}},{"citation":"310-30-55-11A","para":"55-11A","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:e4c04032195ee0126a75f0e77a22538e739fdaba52c069b610ede57cec0a60b6","downloaded_from":"2026-09-09T23:26:51.406Z","last_downloaded_at":"2026-09-09T23:26:51.406Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481675","source_sha256":"42395ea2d6de22448e27fd5c5189bce855415a4d717d0e2809e2813e43ecf603"}},{"citation":"310-30-55-12","para":"55-12","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":"sha256:4fbb6f6ca21669e1f5f66fded37ae4ee460dd177ed24731c2676b2fd43074724","downloaded_from":"2026-09-09T23:26:51.406Z","last_downloaded_at":"2026-09-09T23:26:51.406Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481675","source_sha256":"42395ea2d6de22448e27fd5c5189bce855415a4d717d0e2809e2813e43ecf603"}},{"citation":"310-30-55-13","para":"55-13","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":"sha256:38a59efec4cbf6f237bb2a3cb3fb25be24863ce328147441b50f071fd4a11422","downloaded_from":"2026-09-09T23:26:51.406Z","last_downloaded_at":"2026-09-09T23:26:51.406Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481675","source_sha256":"42395ea2d6de22448e27fd5c5189bce855415a4d717d0e2809e2813e43ecf603"}},{"citation":"310-30-55-14","para":"55-14","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":"sha256:099cbfe213a38641b0b93fc967dad7b02d534aee303f371b170ebf8376474a16","downloaded_from":"2026-09-09T23:26:51.406Z","last_downloaded_at":"2026-09-09T23:26:51.406Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481675","source_sha256":"42395ea2d6de22448e27fd5c5189bce855415a4d717d0e2809e2813e43ecf603"}},{"citation":"310-30-55-15","para":"55-15","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:fd5c97be88314fe0ef96bc8e41266d869ff432f5f662a3eeeacedb8acf8d1a73","downloaded_from":"2026-09-09T23:26:51.406Z","last_downloaded_at":"2026-09-09T23:26:51.406Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481675","source_sha256":"42395ea2d6de22448e27fd5c5189bce855415a4d717d0e2809e2813e43ecf603"}},{"citation":"310-30-55-16","para":"55-16","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":"sha256:0c2072c150a2edb71dac21f66a73e8178cb564c1ec6610a98372a1d69a0cd5b9","downloaded_from":"2026-09-09T23:26:51.406Z","last_downloaded_at":"2026-09-09T23:26:51.406Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481675","source_sha256":"42395ea2d6de22448e27fd5c5189bce855415a4d717d0e2809e2813e43ecf603"}},{"citation":"310-30-55-17","para":"55-17","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":"sha256:8819654cb7c5491067bcb5a792c17017d17809aa8e0281cb36a5a63a91bf9bf0","downloaded_from":"2026-09-09T23:26:51.406Z","last_downloaded_at":"2026-09-09T23:26:51.406Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481675","source_sha256":"42395ea2d6de22448e27fd5c5189bce855415a4d717d0e2809e2813e43ecf603"}},{"citation":"310-30-55-18","para":"55-18","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":"sha256:1423a4e414ebfd176954e335434664f3a04453af703027542bce0f8aabb3c046","downloaded_from":"2026-09-09T23:26:51.406Z","last_downloaded_at":"2026-09-09T23:26:51.406Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481675","source_sha256":"42395ea2d6de22448e27fd5c5189bce855415a4d717d0e2809e2813e43ecf603"}},{"citation":"310-30-55-19","para":"55-19","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":"sha256:00283f4903b44360c4fcd9acde8a652958aa1bc584ec15a6dd7f5ef5b50be15a","downloaded_from":"2026-09-09T23:26:51.406Z","last_downloaded_at":"2026-09-09T23:26:51.406Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481675","source_sha256":"42395ea2d6de22448e27fd5c5189bce855415a4d717d0e2809e2813e43ecf603"}},{"citation":"310-30-55-20","para":"55-20","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":"sha256:901b5dd02f85a555a4b3dae138e2fad6c7359e6fdf0d3dd2a6d5309d97cd90b1","downloaded_from":"2026-09-09T23:26:51.406Z","last_downloaded_at":"2026-09-09T23:26:51.406Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481675","source_sha256":"42395ea2d6de22448e27fd5c5189bce855415a4d717d0e2809e2813e43ecf603"}},{"citation":"310-30-55-21","para":"55-21","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:a1015a0bf6e6369f04d79cb3907662d021b6cc9eadff94378b111531563a5ded","downloaded_from":"2026-09-09T23:26:51.406Z","last_downloaded_at":"2026-09-09T23:26:51.406Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481675","source_sha256":"42395ea2d6de22448e27fd5c5189bce855415a4d717d0e2809e2813e43ecf603"}},{"citation":"310-30-55-22","para":"55-22","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:df22890ae6c482c14dc219a1e0ad70c3fcc25e1b4c4774fef2aebe75a9387d86","downloaded_from":"2026-09-09T23:26:51.406Z","last_downloaded_at":"2026-09-09T23:26:51.406Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481675","source_sha256":"42395ea2d6de22448e27fd5c5189bce855415a4d717d0e2809e2813e43ecf603"}},{"citation":"310-30-55-23","para":"55-23","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":"sha256:952de8793a27248877e6124764cef6b3035219eca6d844329ef8bd76cc9365ac","downloaded_from":"2026-09-09T23:26:51.406Z","last_downloaded_at":"2026-09-09T23:26:51.406Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481675","source_sha256":"42395ea2d6de22448e27fd5c5189bce855415a4d717d0e2809e2813e43ecf603"}},{"citation":"310-30-55-24","para":"55-24","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:b4b0e5102e26e8a8aa5c4856437133fb10b4ec3517acc2b6842738bb99620945","downloaded_from":"2026-09-09T23:26:51.406Z","last_downloaded_at":"2026-09-09T23:26:51.406Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481675","source_sha256":"42395ea2d6de22448e27fd5c5189bce855415a4d717d0e2809e2813e43ecf603"}},{"citation":"310-30-55-25","para":"55-25","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":"sha256:7146c5465a28d223d5e62e476dc873d03d6295c56864ebd18fed54fa8609c1d6","downloaded_from":"2026-09-09T23:26:51.406Z","last_downloaded_at":"2026-09-09T23:26:51.406Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481675","source_sha256":"42395ea2d6de22448e27fd5c5189bce855415a4d717d0e2809e2813e43ecf603"}},{"citation":"310-30-55-26","para":"55-26","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":"sha256:938ece417678f335252d496c672780dd43e42b510724628073272554b06aa371","downloaded_from":"2026-09-09T23:26:51.406Z","last_downloaded_at":"2026-09-09T23:26:51.406Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481675","source_sha256":"42395ea2d6de22448e27fd5c5189bce855415a4d717d0e2809e2813e43ecf603"}},{"citation":"310-30-55-27","para":"55-27","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":"sha256:56b188a8c0adc96c8a8b4854deecd28a74f0ba1404a4ce61efe5ede87b6039e7","downloaded_from":"2026-09-09T23:26:51.406Z","last_downloaded_at":"2026-09-09T23:26:51.406Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481675","source_sha256":"42395ea2d6de22448e27fd5c5189bce855415a4d717d0e2809e2813e43ecf603"}},{"citation":"310-30-55-28","para":"55-28","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":"sha256:299b0df32ee1c8b48dcb1c2e230cfb350c77ad39a2fe4c888dc6b0aa69b139d5","downloaded_from":"2026-09-09T23:26:51.406Z","last_downloaded_at":"2026-09-09T23:26:51.406Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481675","source_sha256":"42395ea2d6de22448e27fd5c5189bce855415a4d717d0e2809e2813e43ecf603"}},{"citation":"310-30-55-29","para":"55-29","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":"sha256:308adde45f5b72e89b99b4d540ddb76c5ab3ebf8a73f1e5ba10a37e6843e591d","downloaded_from":"2026-09-09T23:26:51.406Z","last_downloaded_at":"2026-09-09T23:26:51.406Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481675","source_sha256":"42395ea2d6de22448e27fd5c5189bce855415a4d717d0e2809e2813e43ecf603"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9bfd837ca5fc027cca9b7b7578e5f1f5fca117314584525560cf128cad8949f0","downloaded_from":"2026-09-09T23:26:51.406Z","last_downloaded_at":"2026-09-09T23:26:51.406Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481675","source_sha256":"42395ea2d6de22448e27fd5c5189bce855415a4d717d0e2809e2813e43ecf603"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:af7eede34312eda5440153814aaa2d01e56410f5495b34130131dc0af9819412","downloaded_from":"2026-09-09T23:26:51.406Z","last_downloaded_at":"2026-09-09T23:26:51.406Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481675","source_sha256":"42395ea2d6de22448e27fd5c5189bce855415a4d717d0e2809e2813e43ecf603"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:af7eede34312eda5440153814aaa2d01e56410f5495b34130131dc0af9819412","downloaded_from":"2026-09-09T23:26:51.406Z","last_downloaded_at":"2026-09-09T23:26:51.406Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481675","source_sha256":"42395ea2d6de22448e27fd5c5189bce855415a4d717d0e2809e2813e43ecf603"}}