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Foreclosure</em>.</div></div>","snippet":"Paragraph superseded on 10/26/2017 after the end of the transition period stated in Accounting Standards Update No. 2014-04, Receivables—Troubled Debt Restructurings by Creditors (Subtopic 310-40): Reclassification of Re…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6e8d314078f94cb63cd394ec43be6d357cbc61e81502d8baf47d653c45cfe961","downloaded_from":"2026-09-09T23:27:36.058Z","last_downloaded_at":"2026-09-09T23:27:36.058Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481910","source_sha256":"da6161ba03087b5bf02abf935bd707012df3725c5e185dfc1eb336f2c8addf40"}},{"citation":"310-40-65-3","para":"65-3","html":"<div class=\"asc-body\"><div class=\"norm-text\">Paragraph superseded on 10/26/2017 after the end of the transition period stated in Accounting Standards Update No. 2014-14, <em class=\"ph i\">Receivables—Troubled Debt Restructurings by Creditors (Subtopic 310-40): Classification of Certain Government-Guaranteed Mortgage Loans upon Foreclosure</em>.</div></div>","snippet":"Paragraph superseded on 10/26/2017 after the end of the transition period stated in Accounting Standards Update No. 2014-14, Receivables—Troubled Debt Restructurings by Creditors (Subtopic 310-40): Classification of Cert…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:39dc4a5fe2400b27899c1191b9fe612e3cdf4724f8d4e8da5b51cef1bac652ee","downloaded_from":"2026-09-09T23:27:36.058Z","last_downloaded_at":"2026-09-09T23:27:36.058Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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