# ASC 310-30: Receivables — Loans and Debt Securities Acquired with Deteriorated Credit Quality Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/310/30/) 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. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-09T23:26:22.927Z to 2026-09-09T23:26:57.952Z Record version: sha256:3cebd9ebc7124d674e0df8d46f5be81d4fd36e200da01e7add292a891fac8d91 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 310-30: Receivables — Loans and Debt Securities Acquired with Deteriorated Credit Quality ### Machine-generated study aids ```json { "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 Every substantive paragraph of this subtopic has been superseded by Accounting Standards Update No. 2016-13 (CECL).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and 326-30.", "key_points": [ "All paragraphs in Sections 05, 15, 25, 30, 35, 40, 45, 50, 55, and 60 of 310-30 were superseded by Accounting Standards Update No. 2016-13, so the subtopic contains no operative guidance for entities that have adopted that Update.", "Paragraphs 310-30-25-2 and 310-30-35-4 are marked 'Paragraph not used,' confirming the shell structure that remains.", "The superseded scope (310-30-15) covered loans and debt securities acquired by completion of a transfer, including purchases and business combinations, with evidence of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since origination where it was probable the acquirer would not collect all contractually required payments.", "The superseded measurement model (310-30-30 and 310-30-35) recognized the excess of the investor's estimate of undiscounted expected cash flows over the initial investment as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" ] } ``` Source downloaded (UTC): 2026-09-09T23:26:22.927Z to 2026-09-09T23:26:22.927Z Record version: sha256:c034ae2de1a5e4e7fb9fb9c52f5ff1570596a8fb709ee009038a41b5f95508b7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 310-30-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/310/30/#00-status) SEC content: no ##### [310-30-00-1](https://asc.understandingaccounting.org/asc/310/30/#310-30-00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:22.927Z to 2026-09-09T23:26:22.927Z Record version: sha256:074a628d6112671e87db56fe8d978a41475e8dcf1c6f347ebf8b6e5711aa3654 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Accretable YieldSupersededAccounting Standards Update No. 2016-1306/16/2016
Cash Flows Expected at AcquisitionSupersededAccounting Standards Update No. 2016-1306/16/2016
Cash Flows Expected at AcquisitionAmendedAccounting Standards Update No. 2012-0410/01/2012
Common Risk CharacteristicsSupersededAccounting Standards Update No. 2016-1306/16/2016
Completion of a TransferSupersededAccounting Standards Update No. 2016-1306/16/2016
Contractually Required Payments ReceivableSupersededAccounting Standards Update No. 2016-1306/16/2016
Debt Security (1st def.)AmendedAccounting Standards Update No. 2016-1912/14/2016
Debt SecuritySupersededAccounting Standards Update No. 2016-1306/16/2016
Effective Interest RateAmendedAccounting Standards Update No. 2016-1912/14/2016
Effective Interest RateSupersededAccounting Standards Update No. 2016-1306/16/2016
Fair ValueSupersededAccounting Standards Update No. 2016-1306/16/2016
Financial Asset (1st def.)SupersededAccounting Standards Update No. 2016-1912/14/2016
Financial Asset (2nd def.)AddedAccounting Standards Update No. 2016-1912/14/2016
Initial InvestmentSupersededAccounting Standards Update No. 2016-1306/16/2016
Loan (1st def.)SupersededAccounting Standards Update No. 2016-1306/16/2016
Loan (2nd def.)SupersededAccounting Standards Update No. 2016-1306/16/2016
Market ParticipantsSupersededAccounting Standards Update No. 2016-1306/16/2016
Nonaccretable DifferenceSupersededAccounting Standards Update No. 2016-1306/16/2016
Orderly TransactionSupersededAccounting Standards Update No. 2016-1306/16/2016
ProbableSupersededAccounting Standards Update No. 2016-1306/16/2016
Purchased Financial Assets with Credit DeteriorationAmendedAccounting Standards Update No. 2016-1912/14/2016
Related PartiesSupersededAccounting Standards Update No. 2016-1306/16/2016
Revolving PrivilegesSupersededAccounting Standards Update No. 2016-1306/16/2016
310-30-05-1 through 05-3
SupersededAccounting Standards Update No. 2016-1306/16/2016
310-30-15-1 through 15-10
SupersededAccounting Standards Update No. 2016-1306/16/2016
310-30-15-2AmendedAccounting Standards Update No. 2016-0202/25/2016
310-30-15-2AmendedAccounting Standards Update No. 2009-1612/23/2009
310-30-15-6AmendedAccounting Standards Update No. 2010-1804/29/2010
310-30-15-9AmendedAccounting Standards Update No. 2009-1612/23/2009
310-30-25-1SupersededAccounting Standards Update No. 2016-1306/16/2016
310-30-30-1SupersededAccounting Standards Update No. 2016-1306/16/2016
310-30-30-2SupersededAccounting Standards Update No. 2016-1306/16/2016
310-10-35-1 through 35-3
SupersededAccounting Standards Update No. 2016-1306/16/2016
310-10-35-5 through 35-15
SupersededAccounting Standards Update No. 2016-1306/16/2016
310-30-35-10AmendedAccounting Standards Update No. 2015-1006/12/2015
310-30-35-13AmendedAccounting Standards Update No. 2010-1804/29/2010
310-30-40-1SupersededAccounting Standards Update No. 2016-1306/16/2016
310-30-40-1AmendedAccounting Standards Update No. 2010-1804/29/2010
310-30-40-2SupersededAccounting Standards Update No. 2016-1306/16/2016
310-30-40-2AddedAccounting Standards Update No. 2010-1804/29/2010
310-30-45-1SupersededAccounting Standards Update No. 2016-1306/16/2016
310-30-50-1 through 50-3
SupersededAccounting Standards Update No. 2016-1306/16/2016
310-30-55-1 through 55-29
SupersededAccounting Standards Update No. 2016-1306/16/2016
310-30-60-1 through 60-3
SupersededAccounting Standards Update No. 2016-1306/16/2016
310-30-60-1AmendedAccounting Standards Update No. 2009-1612/23/2009
310-30-60-2AmendedAccounting Standards Update No. 2012-0410/01/2012
Source downloaded (UTC): 2026-09-09T23:26:25.419Z to 2026-09-09T23:26:25.419Z Record version: sha256:085abeaaf70abe1152c348172afcc33f65ddf4576fa08d7340a857820aed4aa2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 310-30-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/310/30/#05-overview-and-background) SEC content: no ##### [310-30-05-1](https://asc.understandingaccounting.org/asc/310/30/#310-30-05-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:25.419Z to 2026-09-09T23:26:25.419Z Record version: sha256:416445143416c63818c283ad099b4588076b191b072b4fd2ffaa38b0f956ce8e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-05-2](https://asc.understandingaccounting.org/asc/310/30/#310-30-05-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:25.419Z to 2026-09-09T23:26:25.419Z Record version: sha256:fb15ce008b407f1f58a0af203694cf4dc15221724859377d9b3ef0ac6dbc91a4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-05-3](https://asc.understandingaccounting.org/asc/310/30/#310-30-05-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:25.419Z to 2026-09-09T23:26:25.419Z Record version: sha256:c280910d0cae887c223f7c70726399c81722c50af4490f868825391b82215f4f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). Source downloaded (UTC): 2026-09-09T23:26:28.199Z to 2026-09-09T23:26:28.199Z Record version: sha256:8e56c041a4e17f6ae361646d1d8fdac0504baaf3f6e0be901acdb85f307c8377 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 310-30-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/310/30/#15-scope-and-scope-exceptions) SEC content: no ##### [310-30-15-1](https://asc.understandingaccounting.org/asc/310/30/#310-30-15-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:28.199Z to 2026-09-09T23:26:28.199Z Record version: sha256:677d4bab47f84c6f784f07fbc2f0da92f45eaa4069166a2541e69f24b9eff476 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-15-2](https://asc.understandingaccounting.org/asc/310/30/#310-30-15-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:28.199Z to 2026-09-09T23:26:28.199Z Record version: sha256:05abe7d05418063ace1e7e34d03b22c28769491098cecc468e3bbef4983b3fcf Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-15-3](https://asc.understandingaccounting.org/asc/310/30/#310-30-15-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:28.199Z to 2026-09-09T23:26:28.199Z Record version: sha256:7704a62f068f115e1ef0c27d9d479c3826395ed92b1e275a15361e9b1e0e8921 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-15-4](https://asc.understandingaccounting.org/asc/310/30/#310-30-15-4) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:28.199Z to 2026-09-09T23:26:28.199Z Record version: sha256:b1092f37a9d3f15d2d9bb1464db194606ea458382e50250f2db742df2a0fe3de Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-15-5](https://asc.understandingaccounting.org/asc/310/30/#310-30-15-5) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:28.199Z to 2026-09-09T23:26:28.199Z Record version: sha256:d328526d7599e7827dc8f70b3692ebb584eb79fbbad3b3bd3c1a127283f41f2c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-15-6](https://asc.understandingaccounting.org/asc/310/30/#310-30-15-6) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:28.199Z to 2026-09-09T23:26:28.199Z Record version: sha256:f54772362253c736f4b7c0ba1f311d13ff18a07603e20412347b3a07a4a0ac0d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-15-7](https://asc.understandingaccounting.org/asc/310/30/#310-30-15-7) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:28.199Z to 2026-09-09T23:26:28.199Z Record version: sha256:dbd2fab4af6549597400a8122fd5b16818bd5b519e631f3f82f18dc658f399f8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-15-8](https://asc.understandingaccounting.org/asc/310/30/#310-30-15-8) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:28.199Z to 2026-09-09T23:26:28.199Z Record version: sha256:12a66f6dda0ff66d5f58f9a40eaa81ccec0dd77f74a3d8a85f35b49d0824195f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-15-9](https://asc.understandingaccounting.org/asc/310/30/#310-30-15-9) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:28.199Z to 2026-09-09T23:26:28.199Z Record version: sha256:9a75e124163d7dfa6521edc80fc18081cf85bc42fd555632f721026cdb0f17a4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-15-10](https://asc.understandingaccounting.org/asc/310/30/#310-30-15-10) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:28.199Z to 2026-09-09T23:26:28.199Z Record version: sha256:bd895ec7a713363a6b6dc29b0d12f90414aa87b302568366df263c2ab54e8149 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). Source downloaded (UTC): 2026-09-09T23:26:33.721Z to 2026-09-09T23:26:33.721Z Record version: sha256:0fd96598371f6d02ffa953af77a92ef5df0ac694b7ed9792d41855fca1e48169 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 310-30-25: 25 Recognition [Read section](https://asc.understandingaccounting.org/asc/310/30/#25-recognition) SEC content: no ##### [310-30-25-1](https://asc.understandingaccounting.org/asc/310/30/#310-30-25-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:33.721Z to 2026-09-09T23:26:33.721Z Record version: sha256:043ea402afaeae72696b68650ba5d6304cfd9d1fea3e5d9c4ee3a5bdb5e8eb9a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-25-2](https://asc.understandingaccounting.org/asc/310/30/#310-30-25-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:33.721Z to 2026-09-09T23:26:33.721Z Record version: sha256:cd7574b580f7048d363666f62215a06e7dc5554250a92e3df38de72455d08669 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph not used](https://asc.understandingaccounting.org/updates/page-1833002/). Source downloaded (UTC): 2026-09-09T23:26:37.253Z to 2026-09-09T23:26:37.253Z Record version: sha256:a5a679bd802449818bbf4dbeb9d553b6cdae138f4c18d8ecea54931231ce1152 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 310-30-30: 30 Initial Measurement [Read section](https://asc.understandingaccounting.org/asc/310/30/#30-initial-measurement) SEC content: no ##### [310-30-30-1](https://asc.understandingaccounting.org/asc/310/30/#310-30-30-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:37.253Z to 2026-09-09T23:26:37.253Z Record version: sha256:efcae20fe5903b909ecd613c9ad02bf7eff6bfc50826bdf4cfa12740c708adc7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-30-2](https://asc.understandingaccounting.org/asc/310/30/#310-30-30-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:37.253Z to 2026-09-09T23:26:37.253Z Record version: sha256:e9c13f77ea1f76bf5d4b8af88ef3c5af976fc0bfbf5cef7a3f1f7c555dcc5923 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). Source downloaded (UTC): 2026-09-09T23:26:40.479Z to 2026-09-09T23:26:40.479Z Record version: sha256:cf3d2064feeaa2d96f19bd3883d69224260404d14b0be78cd197334589846896 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 310-30-35: 35 Subsequent Measurement [Read section](https://asc.understandingaccounting.org/asc/310/30/#35-subsequent-measurement) SEC content: no ##### [310-30-35-1](https://asc.understandingaccounting.org/asc/310/30/#310-30-35-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:40.479Z to 2026-09-09T23:26:40.479Z Record version: sha256:f69456a23172c9c935de8f629b12e7bada97f351a3c9cc15c1b02505a6aa12b8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-35-2](https://asc.understandingaccounting.org/asc/310/30/#310-30-35-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:40.479Z to 2026-09-09T23:26:40.479Z Record version: sha256:a9fb650bf61484645cc66e0891e5ce2a0a0be24575b267628ffd759c5c87de6f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-35-3](https://asc.understandingaccounting.org/asc/310/30/#310-30-35-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:40.479Z to 2026-09-09T23:26:40.479Z Record version: sha256:8e4827cb00b174c5690a6d2b46a5fe8516984f6f369d7f72278ab13ba704fce0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-35-4](https://asc.understandingaccounting.org/asc/310/30/#310-30-35-4) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:40.479Z to 2026-09-09T23:26:40.479Z Record version: sha256:0e6376319da501289cdb686516779c3f84f8ad928b93ba07d05d1597c3a79f47 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph not used](https://asc.understandingaccounting.org/updates/page-1833002/). ##### [310-30-35-5](https://asc.understandingaccounting.org/asc/310/30/#310-30-35-5) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:40.479Z to 2026-09-09T23:26:40.479Z Record version: sha256:773fc67054a078869b00f966b13a34a45d096371df794839b320a738f40bf9c2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-35-6](https://asc.understandingaccounting.org/asc/310/30/#310-30-35-6) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:40.479Z to 2026-09-09T23:26:40.479Z Record version: sha256:58bba2947976d67278027a5340634315a85b0f58d9c3604796675d7eee947692 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-35-7](https://asc.understandingaccounting.org/asc/310/30/#310-30-35-7) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:40.479Z to 2026-09-09T23:26:40.479Z Record version: sha256:014d7e538a57e4a360d021844b34713bc248c351a5b4727244f4d49214560dba Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-35-8](https://asc.understandingaccounting.org/asc/310/30/#310-30-35-8) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:40.479Z to 2026-09-09T23:26:40.479Z Record version: sha256:5d47d1a77339640618d49c025f04ff088f7f3cbdec655288689c02363f6706ce Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-35-9](https://asc.understandingaccounting.org/asc/310/30/#310-30-35-9) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:40.479Z to 2026-09-09T23:26:40.479Z Record version: sha256:e434b498e6a76400e9bb03a531ca34c6bd4c146da1ebdb30607bf9bf1175c71e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-35-10](https://asc.understandingaccounting.org/asc/310/30/#310-30-35-10) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:40.479Z to 2026-09-09T23:26:40.479Z Record version: sha256:314341c18dc17ca22d9fcf0dd5d5ef29a61ba94483768ab91cc705a610c5cb2e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-35-11](https://asc.understandingaccounting.org/asc/310/30/#310-30-35-11) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:40.479Z to 2026-09-09T23:26:40.479Z Record version: sha256:450603455303a8c0759f0b3d1120ffdb228526981447e51eedd2adb6f0f65e57 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-35-12](https://asc.understandingaccounting.org/asc/310/30/#310-30-35-12) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:40.479Z to 2026-09-09T23:26:40.479Z Record version: sha256:7744a3c5e1e99e8741241090aaf16d108494e38bbe042d072eb33b643ec0d7f8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-35-13](https://asc.understandingaccounting.org/asc/310/30/#310-30-35-13) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:40.479Z to 2026-09-09T23:26:40.479Z Record version: sha256:d2fad6dc10d650edf6bba2d80f2b779cbd366b36f7670050dd1133b50fbf1dad Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-35-14](https://asc.understandingaccounting.org/asc/310/30/#310-30-35-14) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:40.479Z to 2026-09-09T23:26:40.479Z Record version: sha256:4d9725d23b189f64aaf02289a8873005162a530ebad35cf49582cee8f1a65211 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-35-15](https://asc.understandingaccounting.org/asc/310/30/#310-30-35-15) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:40.479Z to 2026-09-09T23:26:40.479Z Record version: sha256:b06c63ffee447cba0622c77967a96a9e257d14cd215a3f4bb50d67a05eb290e5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). Source downloaded (UTC): 2026-09-09T23:26:43.850Z to 2026-09-09T23:26:43.850Z Record version: sha256:4da5e1ef56ba81e44d9363e5eb0bf1c67ee24284e8cc9b9025784a1640c285b2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 310-30-40: 40 Derecognition [Read section](https://asc.understandingaccounting.org/asc/310/30/#40-derecognition) SEC content: no ##### [310-30-40-1](https://asc.understandingaccounting.org/asc/310/30/#310-30-40-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:43.850Z to 2026-09-09T23:26:43.850Z Record version: sha256:dc5ff87cf5e9f6e7c91b96435f2b9a8f37819c16e25428409e372d99778881bf Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-40-2](https://asc.understandingaccounting.org/asc/310/30/#310-30-40-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:43.850Z to 2026-09-09T23:26:43.850Z Record version: sha256:588e4f23679dafc28e62ed940709c1158a2f2f07b3bba2fd0e46b17acc304159 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). Source downloaded (UTC): 2026-09-09T23:26:47.071Z to 2026-09-09T23:26:47.071Z Record version: sha256:8ecf9e9dbb696b042dd0ef8a2bd86464bc4794d5703722b5b70615db130b99d0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 310-30-45: 45 Other Presentation Matters [Read section](https://asc.understandingaccounting.org/asc/310/30/#45-other-presentation-matters) SEC content: no ##### [310-30-45-1](https://asc.understandingaccounting.org/asc/310/30/#310-30-45-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:47.071Z to 2026-09-09T23:26:47.071Z Record version: sha256:a4cafa63f0544888c835cc2f070c35af9088a08bc1890f28c5663107aaa068bb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). Source downloaded (UTC): 2026-09-09T23:26:48.967Z to 2026-09-09T23:26:48.967Z Record version: sha256:e07b800d14620a469024188ce065a5b48e8940655b5a638ef7d934ba2c691a16 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 310-30-50: 50 Disclosure [Read section](https://asc.understandingaccounting.org/asc/310/30/#50-disclosure) SEC content: no ##### [310-30-50-1](https://asc.understandingaccounting.org/asc/310/30/#310-30-50-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:48.967Z to 2026-09-09T23:26:48.967Z Record version: sha256:3b73c911843d58178add58bfde11c1480d20a04dca353b7945088d8506fe7976 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-50-2](https://asc.understandingaccounting.org/asc/310/30/#310-30-50-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:48.967Z to 2026-09-09T23:26:48.967Z Record version: sha256:244bc37d2a149399b978d1ce7eeda7ce6755cd6a56693419a870b2db5a867903 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-50-3](https://asc.understandingaccounting.org/asc/310/30/#310-30-50-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:48.967Z to 2026-09-09T23:26:48.967Z Record version: sha256:ca866d8c549fa7a55d94b87f20b72bbcfe0d7d110eb4028c486b0f19d289e4be Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). Source downloaded (UTC): 2026-09-09T23:26:51.406Z to 2026-09-09T23:26:51.406Z Record version: sha256:af7eede34312eda5440153814aaa2d01e56410f5495b34130131dc0af9819412 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 310-30-55: 55 Implementation Guidance and Illustrations [Read section](https://asc.understandingaccounting.org/asc/310/30/#55-implementation-guidance-and-illustrations) SEC content: no ##### [310-30-55-1](https://asc.understandingaccounting.org/asc/310/30/#310-30-55-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:51.406Z to 2026-09-09T23:26:51.406Z Record version: sha256:73fd12ac92ad0e260494981151ca31e196b1af3de4023c920205148afa1c254b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-55-2](https://asc.understandingaccounting.org/asc/310/30/#310-30-55-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:51.406Z to 2026-09-09T23:26:51.406Z Record version: sha256:6019a9a717a23947992e1ef70e6f92a58c46a676660c55141429db1efb3f3225 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-55-3](https://asc.understandingaccounting.org/asc/310/30/#310-30-55-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:51.406Z to 2026-09-09T23:26:51.406Z Record version: sha256:9a04ed03487e341a5aa96553f4028311afe48068831a05ae057c3755c1a33eb5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-55-4](https://asc.understandingaccounting.org/asc/310/30/#310-30-55-4) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:51.406Z to 2026-09-09T23:26:51.406Z Record version: sha256:0842d9678e6b78a68a9315721eb62248ff102a2fe5950d88bad74c6e2f26b091 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-55-5](https://asc.understandingaccounting.org/asc/310/30/#310-30-55-5) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:51.406Z to 2026-09-09T23:26:51.406Z Record version: sha256:99563a35838ce64d6336e48d67062ed7094ae94a3eed6c8c1c56881dec0d2339 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-55-6](https://asc.understandingaccounting.org/asc/310/30/#310-30-55-6) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:51.406Z to 2026-09-09T23:26:51.406Z Record version: sha256:75283f7289e04cac2763ceeeec0b2285df58990fdb01f3143ddc0f07628510fd Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-55-7](https://asc.understandingaccounting.org/asc/310/30/#310-30-55-7) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:51.406Z to 2026-09-09T23:26:51.406Z Record version: sha256:cd96d87d370977b220c1880a8e933962882dc9c9fbf4f71ce18e3a65e9e2568c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-55-8](https://asc.understandingaccounting.org/asc/310/30/#310-30-55-8) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:51.406Z to 2026-09-09T23:26:51.406Z Record version: sha256:3233e07763c02db84c534b05aa9438e52573e698acdbbbe33c88b990517637e9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-55-9](https://asc.understandingaccounting.org/asc/310/30/#310-30-55-9) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:51.406Z to 2026-09-09T23:26:51.406Z Record version: sha256:c3d41d8b6a58d5d88cc9304fa3e64e2eabae6e7a8c61941251888363c95f47e7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-55-10](https://asc.understandingaccounting.org/asc/310/30/#310-30-55-10) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:51.406Z to 2026-09-09T23:26:51.406Z Record version: sha256:64a19ad128f331345e5c51bc9181ef10f3d0037ee98d2c2d0dc645d015d3917a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-55-10A](https://asc.understandingaccounting.org/asc/310/30/#310-30-55-10A) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:51.406Z to 2026-09-09T23:26:51.406Z Record version: sha256:b76a3a5a6ab82e17762dd2fc8e5c65b762f1c79501150b40cf6aa791e05073c8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-55-11](https://asc.understandingaccounting.org/asc/310/30/#310-30-55-11) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:51.406Z to 2026-09-09T23:26:51.406Z Record version: sha256:d8cba0b15235def50e23f883bbfb879488df1970ac239f91294f9a4731272de1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-55-11A](https://asc.understandingaccounting.org/asc/310/30/#310-30-55-11A) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:51.406Z to 2026-09-09T23:26:51.406Z Record version: sha256:e4c04032195ee0126a75f0e77a22538e739fdaba52c069b610ede57cec0a60b6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-55-12](https://asc.understandingaccounting.org/asc/310/30/#310-30-55-12) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:51.406Z to 2026-09-09T23:26:51.406Z Record version: sha256:4fbb6f6ca21669e1f5f66fded37ae4ee460dd177ed24731c2676b2fd43074724 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-55-13](https://asc.understandingaccounting.org/asc/310/30/#310-30-55-13) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:51.406Z to 2026-09-09T23:26:51.406Z Record version: sha256:38a59efec4cbf6f237bb2a3cb3fb25be24863ce328147441b50f071fd4a11422 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-55-14](https://asc.understandingaccounting.org/asc/310/30/#310-30-55-14) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:51.406Z to 2026-09-09T23:26:51.406Z Record version: sha256:099cbfe213a38641b0b93fc967dad7b02d534aee303f371b170ebf8376474a16 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-55-15](https://asc.understandingaccounting.org/asc/310/30/#310-30-55-15) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:51.406Z to 2026-09-09T23:26:51.406Z Record version: sha256:fd5c97be88314fe0ef96bc8e41266d869ff432f5f662a3eeeacedb8acf8d1a73 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-55-16](https://asc.understandingaccounting.org/asc/310/30/#310-30-55-16) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:51.406Z to 2026-09-09T23:26:51.406Z Record version: sha256:0c2072c150a2edb71dac21f66a73e8178cb564c1ec6610a98372a1d69a0cd5b9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-55-17](https://asc.understandingaccounting.org/asc/310/30/#310-30-55-17) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:51.406Z to 2026-09-09T23:26:51.406Z Record version: sha256:8819654cb7c5491067bcb5a792c17017d17809aa8e0281cb36a5a63a91bf9bf0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-55-18](https://asc.understandingaccounting.org/asc/310/30/#310-30-55-18) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:51.406Z to 2026-09-09T23:26:51.406Z Record version: sha256:1423a4e414ebfd176954e335434664f3a04453af703027542bce0f8aabb3c046 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-55-19](https://asc.understandingaccounting.org/asc/310/30/#310-30-55-19) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:51.406Z to 2026-09-09T23:26:51.406Z Record version: sha256:00283f4903b44360c4fcd9acde8a652958aa1bc584ec15a6dd7f5ef5b50be15a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-55-20](https://asc.understandingaccounting.org/asc/310/30/#310-30-55-20) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:51.406Z to 2026-09-09T23:26:51.406Z Record version: sha256:901b5dd02f85a555a4b3dae138e2fad6c7359e6fdf0d3dd2a6d5309d97cd90b1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-55-21](https://asc.understandingaccounting.org/asc/310/30/#310-30-55-21) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:51.406Z to 2026-09-09T23:26:51.406Z Record version: sha256:a1015a0bf6e6369f04d79cb3907662d021b6cc9eadff94378b111531563a5ded Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-55-22](https://asc.understandingaccounting.org/asc/310/30/#310-30-55-22) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:51.406Z to 2026-09-09T23:26:51.406Z Record version: sha256:df22890ae6c482c14dc219a1e0ad70c3fcc25e1b4c4774fef2aebe75a9387d86 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-55-23](https://asc.understandingaccounting.org/asc/310/30/#310-30-55-23) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:51.406Z to 2026-09-09T23:26:51.406Z Record version: sha256:952de8793a27248877e6124764cef6b3035219eca6d844329ef8bd76cc9365ac Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-55-24](https://asc.understandingaccounting.org/asc/310/30/#310-30-55-24) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:51.406Z to 2026-09-09T23:26:51.406Z Record version: sha256:b4b0e5102e26e8a8aa5c4856437133fb10b4ec3517acc2b6842738bb99620945 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-55-25](https://asc.understandingaccounting.org/asc/310/30/#310-30-55-25) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:51.406Z to 2026-09-09T23:26:51.406Z Record version: sha256:7146c5465a28d223d5e62e476dc873d03d6295c56864ebd18fed54fa8609c1d6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-55-26](https://asc.understandingaccounting.org/asc/310/30/#310-30-55-26) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:51.406Z to 2026-09-09T23:26:51.406Z Record version: sha256:938ece417678f335252d496c672780dd43e42b510724628073272554b06aa371 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-55-27](https://asc.understandingaccounting.org/asc/310/30/#310-30-55-27) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:51.406Z to 2026-09-09T23:26:51.406Z Record version: sha256:56b188a8c0adc96c8a8b4854deecd28a74f0ba1404a4ce61efe5ede87b6039e7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-55-28](https://asc.understandingaccounting.org/asc/310/30/#310-30-55-28) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:51.406Z to 2026-09-09T23:26:51.406Z Record version: sha256:299b0df32ee1c8b48dcb1c2e230cfb350c77ad39a2fe4c888dc6b0aa69b139d5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-55-29](https://asc.understandingaccounting.org/asc/310/30/#310-30-55-29) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:51.406Z to 2026-09-09T23:26:51.406Z Record version: sha256:308adde45f5b72e89b99b4d540ddb76c5ab3ebf8a73f1e5ba10a37e6843e591d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). Source downloaded (UTC): 2026-09-09T23:26:55.180Z to 2026-09-09T23:26:55.180Z Record version: sha256:f20a103aa381053aa82e71a2bb5261604d99c6e5d448983f2788d68eb96d6b8f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 310-30-60: 60 Relationships [Read section](https://asc.understandingaccounting.org/asc/310/30/#60-relationships) SEC content: no ##### [310-30-60-1](https://asc.understandingaccounting.org/asc/310/30/#310-30-60-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:55.180Z to 2026-09-09T23:26:55.180Z Record version: sha256:fe5e845680dc41c5f108ff75c4dc24991aa22aec39f847f9a68ca9d2a2ce94db Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-60-2](https://asc.understandingaccounting.org/asc/310/30/#310-30-60-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:55.180Z to 2026-09-09T23:26:55.180Z Record version: sha256:7d61a61a966e538542ef907bf99f22f8de82652cb12b897328c132ce10b6f78e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [310-30-60-3](https://asc.understandingaccounting.org/asc/310/30/#310-30-60-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:26:55.180Z to 2026-09-09T23:26:55.180Z Record version: sha256:bb8cf7ff15dde3b0e9db090bd9bc66718d618adfc09e9163ca63154486da7e7a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/).