{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/310/30/","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":"310-30","topic":"310","title":"Loans and Debt Securities Acquired with Deteriorated Credit Quality","area":"Assets","paragraphs":73,"summary":"ASC 310-30 formerly governed loans and debt securities acquired with evidence of deteriorated credit quality (so-called purchased credit-impaired assets), where it was probable at acquisition that the investor would not collect all contractually required payments receivable; it required accreting the excess of expected cash flows over the initial investment into interest income as accretable yield and prohibited carrying over or creating a valuation allowance at acquisition. Every substantive paragraph of this subtopic has been superseded by Accounting Standards Update No. 2016-13 (CECL). Purchased financial assets with credit deterioration are now accounted for under Subtopics 326-20 and 326-30.","concepts":["purchased credit-impaired assets","purchased financial assets with credit deterioration","accretable yield","nonaccretable difference","expected cash flows","superseded guidance","allowance for credit losses","contractually required payments receivable"],"categories":["Financial instruments","Impairment","Transition and effective dates","Subsequent measurement"],"level":"intermediate","topic_title":"Receivables","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-30-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div><div class=\"norm-text\"><table class=\"asc-table\" frame=\"all\" id=\"SL6771614-128533\"><tr><td class=\"entry\"><strong class=\"ph b\">Paragraph</strong></td><td class=\"entry\"><strong class=\"ph b\">Action</strong></td><td class=\"entry\"><strong class=\"ph b\">Accounting Standards Update</strong></td><td class=\"entry\"><strong class=\"ph b\">Date</strong></td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Accretable Yield</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Cash Flows Expected at Acquisition</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/c/#cash-flows-expected-at-acquisition\" class=\"term\" title=\"The investor's estimate, at acquisition, of the amount and timing of undiscounted principal, interest, and other cash flows expected to be collected. This would be the investor's best estimate of cash flows, including the effect of prepayments if considered, that is used in determining the acquisition price, and, in a business combination, the investor's estimate of fair value for purposes of acquisition price assignment in accordance with Subtopic 805-20. One acceptable method of making this estimate is described in paragraphs 820-10-55-3F820-10-55-3G and 820-10-55-4820-10-55-5820-10-55-6820-10-55-7820-10-55-8820-10-55-9820-10-55-10820-10-55-11820-10-55-12820-10-55-13820-10-55-14820-10-55-15820-10-55-16820-10-55-17820-10-55-18820-10-55-19820-10-55-20, which provide guidance on present value techniques.\"><span>Cash Flows Expected at Acquisition</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a></td><td class=\"entry\">10/01/2012</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Common Risk Characteristics</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Completion of a Transfer</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Contractually Required Payments Receivable</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/d/#debt-security\" class=\"term\" title=\"Any security representing a creditor relationship with an entity. The term debt security also includes all of the following: Preferred stock that by its terms either must be redeemed by the issuing entity or is redeemable at the option of the investor A collateralized mortgage obligation (or other instrument) that is issued in equity form but is required to be accounted for as a nonequity instrument regardless of how that instrument is classified (that is, whether equity or debt) in the issuer's statement of financial position U.S. Treasury securities U.S. government agency securities Municipal securities Corporate bonds Convertible debt Commercial paper All securitized debt instruments, such as collateralized mortgage obligations and real estate mortgage investment conduits Interest-only and principal-only strips. The term debt security excludes all of the following: Option contracts Financial futures contracts Forward contracts Lease contracts Receivables that do not meet the definition of security and, so, are not debt securities, for example: Trade accounts receivable arising from sales on credit by industrial or commercial entities Loans receivable arising from consumer, commercial, and real estate lending activities of financial institutions.\"><span>Debt Security</span></a> (1st def.)</td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Debt Security</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/e/#effective-interest-rate\" class=\"term\" title=\"The rate of return implicit in the financial asset, that is, the contractual interest rate adjusted for any net deferred fees or costs, premium, or discount existing at the origination or acquisition of the financial asset. For purchased financial assets with credit deterioration, however, to decouple interest income from credit loss recognition, the premium or discount at acquisition excludes the discount embedded in the purchase price that is attributable to the acquirer's assessment of credit losses at the date of acquisition.\"><span>Effective Interest Rate</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Effective Interest Rate</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Fair Value</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Financial Asset</strong> (1st def.)</td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/f/#financial-asset\" class=\"term\" title=\"Cash, evidence of an ownership interest in an entity, or a contract that conveys to one entity a right to do either of the following: Receive cash or another financial instrument from a second entity Exchange other financial instruments on potentially favorable terms with the second entity.\"><span>Financial Asset</span></a> (2nd def.)</td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Initial Investment</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Loan</strong> (1st def.)</td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Loan</strong> (2nd def.)</td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Market Participants</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Nonaccretable Difference</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Orderly Transaction</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Probable</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/p/#purchased-financial-assets-with-credit-deterioration\" class=\"term\" title=\"Acquired individual financial assets (or acquired groups of financial assets with similar risk characteristics) that as of the date of acquisition have experienced a more-than-insignificant deterioration in credit quality since origination, as determined by an acquirer's assessment. See paragraph 326-20-55-5 for more information on the meaning of similar risk characteristics for assets measured on an amortized cost basis.\"><span>Purchased Financial Assets with Credit Deterioration</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Related Parties</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Revolving Privileges</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/310/30/#310-30-05-1\" class=\"xref\">310-30-05-1 through 05-3</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/310/30/#310-30-15-1\" class=\"xref\">310-30-15-1 through 15-10</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/30/#310-30-15-2\" class=\"xref\">310-30-15-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/30/#310-30-15-2\" class=\"xref\">310-30-15-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2009-16/\" class=\"xref\">Accounting Standards Update No. 2009-16</a></td><td class=\"entry\">12/23/2009</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/30/#310-30-15-6\" class=\"xref\">310-30-15-6</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-18/\" class=\"xref\">Accounting Standards Update No. 2010-18</a></td><td class=\"entry\">04/29/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/30/#310-30-15-9\" class=\"xref\">310-30-15-9</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2009-16/\" class=\"xref\">Accounting Standards Update No. 2009-16</a></td><td class=\"entry\">12/23/2009</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/30/#310-30-25-1\" class=\"xref\">310-30-25-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/30/#310-30-30-1\" class=\"xref\">310-30-30-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/30/#310-30-30-2\" class=\"xref\">310-30-30-2</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/310/10/#310-10-35-1\" class=\"xref\">310-10-35-1 through 35-3</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/310/10/#310-10-35-5\" class=\"xref\">310-10-35-5 through 35-15</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/30/#310-30-35-10\" class=\"xref\">310-30-35-10</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2015-10/\" class=\"xref\">Accounting Standards Update No. 2015-10</a></td><td class=\"entry\">06/12/2015</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/30/#310-30-35-13\" class=\"xref\">310-30-35-13</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-18/\" class=\"xref\">Accounting Standards Update No. 2010-18</a></td><td class=\"entry\">04/29/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/30/#310-30-40-1\" class=\"xref\">310-30-40-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/30/#310-30-40-1\" class=\"xref\">310-30-40-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-18/\" class=\"xref\">Accounting Standards Update No. 2010-18</a></td><td class=\"entry\">04/29/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/30/#310-30-40-2\" class=\"xref\">310-30-40-2</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/30/#310-30-40-2\" class=\"xref\">310-30-40-2</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-18/\" class=\"xref\">Accounting Standards Update No. 2010-18</a></td><td class=\"entry\">04/29/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/30/#310-30-45-1\" class=\"xref\">310-30-45-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/310/30/#310-30-50-1\" class=\"xref\">310-30-50-1 through 50-3</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/310/30/#310-30-55-1\" class=\"xref\">310-30-55-1 through 55-29</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/310/30/#310-30-60-1\" class=\"xref\">310-30-60-1 through 60-3</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/30/#310-30-60-1\" class=\"xref\">310-30-60-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2009-16/\" class=\"xref\">Accounting Standards Update No. 2009-16</a></td><td class=\"entry\">12/23/2009</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/30/#310-30-60-2\" class=\"xref\">310-30-60-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a></td><td class=\"entry\">10/01/2012</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nAccretable Yield | Superseded | Accounting Standards Update No. 2016-13 | 06/16/2016 |\nC…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:074a628d6112671e87db56fe8d978a41475e8dcf1c6f347ebf8b6e5711aa3654","downloaded_from":"2026-09-09T23:26:22.927Z","last_downloaded_at":"2026-09-09T23:26:22.927Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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required payments receivable; it required accreting the excess of expected cash flows over the initial investment into interest income as accretable yield and prohibited carrying over or creating a valuation allowance at acquisition. Every substantive paragraph of this subtopic has been superseded by Accounting Standards Update No. 2016-13 (CECL). Purchased financial assets with credit deterioration are now accounted for under Subtopics 326-20 and 326-30.","key_points":["All paragraphs in Sections 05, 15, 25, 30, 35, 40, 45, 50, 55, and 60 of 310-30 were superseded by Accounting Standards Update No. 2016-13, so the subtopic contains no operative guidance for entities that have adopted that Update.","Paragraphs 310-30-25-2 and 310-30-35-4 are marked 'Paragraph not used,' confirming the shell structure that remains.","The superseded scope (310-30-15) covered loans and debt securities acquired by completion of a transfer, including purchases and business combinations, with evidence of credit deterioration since origination where it was probable the acquirer would not collect all contractually required payments.","The superseded measurement model (310-30-30 and 310-30-35) recognized the excess of the investor's estimate of undiscounted expected cash flows over the initial investment as accretable yield over the asset's life, with the nonaccretable difference not recognized as an allowance at acquisition.","Under the superseded model, decreases in expected cash flows after acquisition were recognized as impairment, while increases were recognized prospectively as a yield adjustment (former 310-30-35 guidance).","Entities may still need this superseded text for pre-adoption comparative periods; current accounting for purchased financial assets with credit deterioration is in Subtopics 326-20 (amortized cost) and 326-30 (available-for-sale debt securities).","Effective-date and transition requirements for moving off 310-30 are found in the transition guidance of ASU 2016-13 and Subtopic 326-10."],"categories":["Financial instruments","Impairment","Transition and effective dates","Subsequent measurement"],"audience_level":"intermediate","student_note":"Treat 310-30 as legacy history: the PCI accretable-yield model is fully superseded by the PCD \"gross-up\" approach in ASC 326-20/326-30. The common error is citing 310-30 as live GAAP or assuming no allowance is recorded at acquisition, when under CECL an allowance is added to the purchase price on day one.","related_topics":["326-20","326-30","326-10","310-10","805-20","320-10"],"key_concepts":["purchased credit-impaired assets","purchased financial assets with credit deterioration","accretable yield","nonaccretable difference","expected cash flows","superseded guidance","allowance for credit losses","contractually required payments receivable"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d2c43e179d3e0a414065f16325a37293e7cf2d05badf973394511a68166ca0d","downloaded_from":"2026-09-09T23:26:22.927Z","last_downloaded_at":"2026-09-09T23:26:57.952Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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