{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/310/40/#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":"310-40","subtopic_title":"Troubled Debt Restructurings by Creditors","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":"310-40-55-1","para":"55-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2022-02</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2022-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8bae465a8442dcaf80f2db844792359b2f1e91932bcf8ad031943ee37b19d066","downloaded_from":"2026-09-09T23:27:32.758Z","last_downloaded_at":"2026-09-09T23:27:32.758Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481716","source_sha256":"f96e98860097d6c49768e3b08a12b01bc6475b6c6387d49646002e67f9e83063"}},{"citation":"310-40-55-2","para":"55-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2022-02</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2022-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eb27db1ef4bfa6c4659d795e0d6f6a6e5f78aa30dff3ab30d3779fd109670058","downloaded_from":"2026-09-09T23:27:32.758Z","last_downloaded_at":"2026-09-09T23:27:32.758Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481716","source_sha256":"f96e98860097d6c49768e3b08a12b01bc6475b6c6387d49646002e67f9e83063"}},{"citation":"310-40-55-3","para":"55-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2022-02</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2022-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7deddb0618ccc98df220dc4af298eaf9030541fd6a44ba67746d1d1d9f43c1e1","downloaded_from":"2026-09-09T23:27:32.758Z","last_downloaded_at":"2026-09-09T23:27:32.758Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481716","source_sha256":"f96e98860097d6c49768e3b08a12b01bc6475b6c6387d49646002e67f9e83063"}},{"citation":"310-40-55-4","para":"55-4","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2022-02</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2022-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:92224d5acff28a957eb63bb68913848ef66ef6438bd9f8d857d7be510c8a517e","downloaded_from":"2026-09-09T23:27:32.758Z","last_downloaded_at":"2026-09-09T23:27:32.758Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481716","source_sha256":"f96e98860097d6c49768e3b08a12b01bc6475b6c6387d49646002e67f9e83063"}},{"citation":"310-40-55-5","para":"55-5","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/page-1833002/\" class=\"xref\">Paragraph not used</a>.</div></div>","snippet":"Paragraph not used.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7ed8d4e4c8c793a0cc512ead6c9388e20afdb96e0460d6803c5e1c92b640b447","downloaded_from":"2026-09-09T23:27:32.758Z","last_downloaded_at":"2026-09-09T23:27:32.758Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481716","source_sha256":"f96e98860097d6c49768e3b08a12b01bc6475b6c6387d49646002e67f9e83063"}},{"citation":"310-40-55-6","para":"55-6","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2022-02</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2022-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:52e09950592678d6e26400e00177d581e9f6873984278ce5a14e05fdbbaf3a9c","downloaded_from":"2026-09-09T23:27:32.758Z","last_downloaded_at":"2026-09-09T23:27:32.758Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481716","source_sha256":"f96e98860097d6c49768e3b08a12b01bc6475b6c6387d49646002e67f9e83063"}},{"citation":"310-40-55-7","para":"55-7","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2022-02</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2022-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fe185e6bec9c740b84c1154df89a9dea2bdca082add125eae91c9d75f7bd29b1","downloaded_from":"2026-09-09T23:27:32.758Z","last_downloaded_at":"2026-09-09T23:27:32.758Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481716","source_sha256":"f96e98860097d6c49768e3b08a12b01bc6475b6c6387d49646002e67f9e83063"}},{"citation":"310-40-55-8","para":"55-8","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2022-02</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2022-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:35ae3551716af92cd791fe25aa0581cf9ee6c4b114a0687af174569f0f25a2a1","downloaded_from":"2026-09-09T23:27:32.758Z","last_downloaded_at":"2026-09-09T23:27:32.758Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481716","source_sha256":"f96e98860097d6c49768e3b08a12b01bc6475b6c6387d49646002e67f9e83063"}},{"citation":"310-40-55-9","para":"55-9","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2022-02</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2022-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f38a4af04747a7976feb5b20098d0fcad2ae70a100266a981af6d8e6c9e9e794","downloaded_from":"2026-09-09T23:27:32.758Z","last_downloaded_at":"2026-09-09T23:27:32.758Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481716","source_sha256":"f96e98860097d6c49768e3b08a12b01bc6475b6c6387d49646002e67f9e83063"}},{"citation":"310-40-55-10","para":"55-10","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2022-02</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2022-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8eefa7617b950dbd173257acbef965f1c52a24de35ca391d3a75272a5130a633","downloaded_from":"2026-09-09T23:27:32.758Z","last_downloaded_at":"2026-09-09T23:27:32.758Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481716","source_sha256":"f96e98860097d6c49768e3b08a12b01bc6475b6c6387d49646002e67f9e83063"}},{"citation":"310-40-55-10A","para":"55-10A","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2022-02</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2022-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0966443fc5eb00b66682e43944d69a8aab2b3d96561fab08ca32030cffdce6ad","downloaded_from":"2026-09-09T23:27:32.758Z","last_downloaded_at":"2026-09-09T23:27:32.758Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481716","source_sha256":"f96e98860097d6c49768e3b08a12b01bc6475b6c6387d49646002e67f9e83063"}},{"citation":"310-40-55-11","para":"55-11","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-09</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:232399bdc82f3629d041b29f516fc0983a348c9ea1a0635fcd196f632a8d7c2e","downloaded_from":"2026-09-09T23:27:32.758Z","last_downloaded_at":"2026-09-09T23:27:32.758Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481716","source_sha256":"f96e98860097d6c49768e3b08a12b01bc6475b6c6387d49646002e67f9e83063"}},{"citation":"310-40-55-12","para":"55-12","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-09</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:675078419e38300e62fcee40cd1f721276c085c21594110fd0a36aa75a0bce03","downloaded_from":"2026-09-09T23:27:32.758Z","last_downloaded_at":"2026-09-09T23:27:32.758Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481716","source_sha256":"f96e98860097d6c49768e3b08a12b01bc6475b6c6387d49646002e67f9e83063"}},{"citation":"310-40-55-13","para":"55-13","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2022-02</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2022-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c44ebe7107502d71e26be126d6a385d6fc7ec65d28b4884d88e0b1ea8d14b5c","downloaded_from":"2026-09-09T23:27:32.758Z","last_downloaded_at":"2026-09-09T23:27:32.758Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481716","source_sha256":"f96e98860097d6c49768e3b08a12b01bc6475b6c6387d49646002e67f9e83063"}},{"citation":"310-40-55-14","para":"55-14","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2022-02</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2022-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4fd1aef689ebd18b284ca53817db990cea683e821a29c343885e519935e8f091","downloaded_from":"2026-09-09T23:27:32.758Z","last_downloaded_at":"2026-09-09T23:27:32.758Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481716","source_sha256":"f96e98860097d6c49768e3b08a12b01bc6475b6c6387d49646002e67f9e83063"}},{"citation":"310-40-55-15","para":"55-15","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2022-02</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2022-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a28b100869d1a62beb6cd04f4d3c1adce75fa5f99792eb217eff590c2e5cf688","downloaded_from":"2026-09-09T23:27:32.758Z","last_downloaded_at":"2026-09-09T23:27:32.758Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481716","source_sha256":"f96e98860097d6c49768e3b08a12b01bc6475b6c6387d49646002e67f9e83063"}},{"citation":"310-40-55-16","para":"55-16","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2022-02</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2022-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c4c855a2cd1e5fd809f9bee6d4a3b789ffb1e806fc0c31acaaa3da7bab016b4","downloaded_from":"2026-09-09T23:27:32.758Z","last_downloaded_at":"2026-09-09T23:27:32.758Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481716","source_sha256":"f96e98860097d6c49768e3b08a12b01bc6475b6c6387d49646002e67f9e83063"}},{"citation":"310-40-55-17","para":"55-17","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2022-02</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2022-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:50794feccad2d58ca0276ac79975b9e3a08c086effae0caf6039fe04a76ab737","downloaded_from":"2026-09-09T23:27:32.758Z","last_downloaded_at":"2026-09-09T23:27:32.758Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481716","source_sha256":"f96e98860097d6c49768e3b08a12b01bc6475b6c6387d49646002e67f9e83063"}},{"citation":"310-40-55-18","para":"55-18","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2022-02</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2022-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8016b11fd91a6c534438cd1d771a8d500cd144a9f2c5d715ef0baeb8fa8c5663","downloaded_from":"2026-09-09T23:27:32.758Z","last_downloaded_at":"2026-09-09T23:27:32.758Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481716","source_sha256":"f96e98860097d6c49768e3b08a12b01bc6475b6c6387d49646002e67f9e83063"}},{"citation":"310-40-55-19","para":"55-19","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2022-02</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2022-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d2259b5f4e182cb3114d4ecec99fcb3216785f41060bcbc3b67270eb3bb642fb","downloaded_from":"2026-09-09T23:27:32.758Z","last_downloaded_at":"2026-09-09T23:27:32.758Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481716","source_sha256":"f96e98860097d6c49768e3b08a12b01bc6475b6c6387d49646002e67f9e83063"}},{"citation":"310-40-55-20","para":"55-20","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2022-02</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2022-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:47d3969402c097b9a80225143553551e6afacb2c65da6e6d3d75bb4863d82b5d","downloaded_from":"2026-09-09T23:27:32.758Z","last_downloaded_at":"2026-09-09T23:27:32.758Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481716","source_sha256":"f96e98860097d6c49768e3b08a12b01bc6475b6c6387d49646002e67f9e83063"}},{"citation":"310-40-55-21","para":"55-21","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2022-02</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2022-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9ebc7ac30b2a17c94635d62be75a2c51b66add36f7b5d1b7367facc5f58ab0d2","downloaded_from":"2026-09-09T23:27:32.758Z","last_downloaded_at":"2026-09-09T23:27:32.758Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481716","source_sha256":"f96e98860097d6c49768e3b08a12b01bc6475b6c6387d49646002e67f9e83063"}},{"citation":"310-40-55-22","para":"55-22","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2022-02</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2022-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f84473f8586e75d099ed178e855ca9665dad251bd67c5fb5d14c5bcf136887e","downloaded_from":"2026-09-09T23:27:32.758Z","last_downloaded_at":"2026-09-09T23:27:32.758Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481716","source_sha256":"f96e98860097d6c49768e3b08a12b01bc6475b6c6387d49646002e67f9e83063"}},{"citation":"310-40-55-23","para":"55-23","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2022-02</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2022-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6e15e86ec2a8a2af423145435cb87ba25206aa134795ed95f018590080705bed","downloaded_from":"2026-09-09T23:27:32.758Z","last_downloaded_at":"2026-09-09T23:27:32.758Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481716","source_sha256":"f96e98860097d6c49768e3b08a12b01bc6475b6c6387d49646002e67f9e83063"}},{"citation":"310-40-55-24","para":"55-24","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2022-02</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2022-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a301aef46e5d82b0b090dc75e2271e072d35c1f7567409b31822267f12df1097","downloaded_from":"2026-09-09T23:27:32.758Z","last_downloaded_at":"2026-09-09T23:27:32.758Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481716","source_sha256":"f96e98860097d6c49768e3b08a12b01bc6475b6c6387d49646002e67f9e83063"}},{"citation":"310-40-55-25","para":"55-25","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2022-02</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2022-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d242ec5ba8bd71d7d42a46dfc0be8b706cd7732ddf20d44cd5d372ad1f934df","downloaded_from":"2026-09-09T23:27:32.758Z","last_downloaded_at":"2026-09-09T23:27:32.758Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481716","source_sha256":"f96e98860097d6c49768e3b08a12b01bc6475b6c6387d49646002e67f9e83063"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:557f95700c2fd52fa9c9a8c2804ff8fc292879ae2b384d9a876c97d52acdfc9b","downloaded_from":"2026-09-09T23:27:32.758Z","last_downloaded_at":"2026-09-09T23:27:32.758Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481716","source_sha256":"f96e98860097d6c49768e3b08a12b01bc6475b6c6387d49646002e67f9e83063"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b3768b91bc967536b2c67e11a7d0091e0bb85a757ebb2ad0467a5698ec2e820","downloaded_from":"2026-09-09T23:27:32.758Z","last_downloaded_at":"2026-09-09T23:27:32.758Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481716","source_sha256":"f96e98860097d6c49768e3b08a12b01bc6475b6c6387d49646002e67f9e83063"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b3768b91bc967536b2c67e11a7d0091e0bb85a757ebb2ad0467a5698ec2e820","downloaded_from":"2026-09-09T23:27:32.758Z","last_downloaded_at":"2026-09-09T23:27:32.758Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481716","source_sha256":"f96e98860097d6c49768e3b08a12b01bc6475b6c6387d49646002e67f9e83063"}}