# ASC 310-40: Receivables — Troubled Debt Restructurings by Creditors Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/310/40/) 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): 2026-09-09T23:27:02.037Z to 2026-09-09T23:27:46.251Z Record version: sha256:031029a4d64da6e352ae9ca7bd7fbb691c82789802b2631db2f5265465f19495 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 310-40: Receivables — Troubled Debt Restructurings by Creditors ### Machine-generated study aids ```json { "summary": "ASC 310-40 formerly contained the creditor's accounting for troubled debt restructurings (TDRs) — the definition of a TDR, measurement of impairment on restructured loans, accounting for assets or equity interests received in satisfaction of a receivable, and TDR-specific disclosures. Every operative paragraph has been superseded, principally by ASU 2022-02 (which eliminated the TDR model for creditors that have adopted ASC 326), with earlier deletions by ASU 2016-13 and ASU 2014-09. The subtopic is now an empty shell: creditors account for modifications to borrowers experiencing financial difficulty under ASC 326 and ASC 310-10 instead.", "key_points": [ "All recognition, measurement, derecognition, and disclosure paragraphs in 310-40 (Sections 05, 10, 15, 25, 30, 35, 40, 50, and 55) are marked 'superseded,' so the subtopic imposes no current requirements.", "ASU 2022-02 eliminated the TDR accounting model for creditors and superseded the bulk of 310-40, including 310-40-15-1 through 15-20 (scope), 310-40-25-1 and 25-2 (recognition), 310-40-30-1 (initial measurement), 310-40-35-1 through 35-12, and 310-40-50-1 and 50-1A (disclosure).", "ASU 2016-13 (CECL) had already superseded the impairment-measurement paragraphs 310-40-35-8 and 35-9 and disclosure paragraphs 310-40-50-2 through 50-4 and 50-6.", "ASU 2014-09 (Revenue from Contracts with Customers) superseded 310-40-40-6A and 40-7 and the related implementation guidance at 310-40-55-11 and 55-12 on assets received in satisfaction of a receivable.", "The transition paragraphs in Section 65 (310-40-65-1, 65-2, and 65-3), tied to ASUs 2011-02, 2014-04, and 2014-14, were themselves superseded after their transition periods ended in 2013 and 2017.", "Creditors now evaluate modifications to receivables from borrowers experiencing financial difficulty under Topic 326 (expected credit losses), with enhanced modification and vintage disclosures, rather than under a separate TDR framework." ], "categories": [ "Financial instruments", "Impairment", "Disclosure", "Transition and effective dates" ], "audience_level": "intermediate", "student_note": "Know that creditor TDR accounting is dead law after ASU 2022-02 — citing 310-40 for a live rule is the classic mistake, though older textbooks and exam questions still reference it. Modifications to loans of borrowers in financial difficulty now run through the CECL allowance in Topic 326 plus the new modification and vintage disclosures.", "related_topics": [ "326-20", "310-10", "470-60", "326-30", "606-10", "860-20" ], "key_concepts": [ "troubled debt restructuring", "superseded guidance", "loan modification", "borrower experiencing financial difficulty", "current expected credit losses", "creditor accounting", "concession", "foreclosure" ] } ``` Source downloaded (UTC): 2026-09-09T23:27:02.037Z to 2026-09-09T23:27:02.037Z Record version: sha256:575783dcc1b2d5bf205f8be656cb6a2004e173c15123e81d9de0222fe0d8903e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 310-40-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/310/40/#00-status) SEC content: no ##### [310-40-00-1](https://asc.understandingaccounting.org/asc/310/40/#310-40-00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:02.037Z to 2026-09-09T23:27:02.037Z Record version: sha256:f046aa8b62bfcbcd92958894273e2d2e684da049c5675d7e795f89316d462693 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
Amortized Cost BasisSupersededAccounting Standards Update No. 2022-0203/31/2022
Amortized Cost BasisAddedAccounting Standards Update No. 2016-1306/16/2016
Carrying AmountSupersededAccounting Standards Update No. 2022-0203/31/2022
ContractSupersededAccounting Standards Update No. 2022-0203/31/2022
ContractAddedAccounting Standards Update No. 2016-0202/25/2016
DebtSupersededAccounting Standards Update No. 2016-1912/14/2016
Effective Interest RateSupersededAccounting Standards Update No. 2022-0203/31/2022
Effective Interest RateAmendedAccounting Standards Update No. 2016-1912/14/2016
Effective Interest RateAmendedAccounting Standards Update No. 2016-1306/16/2016
Fair Value (2nd def.)SupersededAccounting Standards Update No. 2022-0203/31/2022
Financial AssetSupersededAccounting Standards Update No. 2022-0203/31/2022
Financial Asset (1st def.)SupersededAccounting Standards Update No. 2016-1912/14/2016
Financial Asset (1st def.)AddedAccounting Standards Update No. 2016-1306/16/2016
Financial Asset (2nd def.)AddedAccounting Standards Update No. 2016-1912/14/2016
Financing ReceivableSupersededAccounting Standards Update No. 2022-0203/31/2022
Financing ReceivableAddedAccounting Standards Update No. 2010-2007/21/2010
LeaseSupersededAccounting Standards Update No. 2022-0203/31/2022
LeaseAddedAccounting Standards Update No. 2016-0202/25/2016
Lease ModificationSupersededAccounting Standards Update No. 2022-0203/31/2022
Lease ModificationAddedAccounting Standards Update No. 2016-0202/25/2016
Market ParticipantsSupersededAccounting Standards Update No. 2022-0203/31/2022
Not-for-Profit EntitySupersededAccounting Standards Update No. 2022-0203/31/2022
Not-for-Profit EntityAddedAccounting Standards Update No. 2014-0401/17/2014
Orderly TransactionSupersededAccounting Standards Update No. 2022-0203/31/2022
Probable (2nd def.)SupersededAccounting Standards Update No. 2022-0203/31/2022
ProbableSupersededAccounting Standards Update No. 2016-1306/16/2016
Public Business EntitySupersededAccounting Standards Update No. 2022-0203/31/2022
Public Business EntityAmendedMaintenance Update 2017-06 (PDF)04/07/2017
Public Business EntityAmendedMaintenance Update 2016-11 (PDF)06/27/2016
Public Business EntityAddedAccounting Standards Update No. 2014-0401/17/2014
Purchased Financial Assets with Credit DeteriorationSupersededAccounting Standards Update No. 2022-0203/31/2022
Purchased Financial Assets with Credit DeteriorationAmendedAccounting Standards Update No. 2016-1912/14/2016
Purchased Financial Assets with Credit DeteriorationAddedAccounting Standards Update No. 2016-1306/16/2016
Recorded InvestmentSupersededAccounting Standards Update No. 2022-0203/31/2022
Recorded InvestmentAmendedAccounting Standards Update No. 2015-1006/12/2015
Recorded Investment in the ReceivableSupersededAccounting Standards Update No. 2016-1306/16/2016
Related PartiesSupersededAccounting Standards Update No. 2022-0203/31/2022
Security (2nd def.)SupersededAccounting Standards Update No. 2022-0203/31/2022
Time of RestructuringSupersededAccounting Standards Update No. 2022-0203/31/2022
Troubled Debt RestructuringSupersededAccounting Standards Update No. 2022-0203/31/2022
310-40-05-1SupersededAccounting Standards Update No. 2022-0203/31/2022
310-40-10-1SupersededAccounting Standards Update No. 2022-0203/31/2022
310-40-10-1AmendedAccounting Standards Update No. 2016-1912/14/2016
310-40-10-2SupersededAccounting Standards Update No. 2022-0203/31/2022
310-40-15-1 through 15-20
SupersededAccounting Standards Update No. 2022-0203/31/2022
310-40-15-4AAddedAccounting Standards Update No. 2016-1912/14/2016
310-40-15-8AAddedAccounting Standards Update No. 2011-0204/05/2011
310-40-15-9AmendedAccounting Standards Update No. 2016-1912/14/2016
310-40-15-11AmendedAccounting Standards Update No. 2016-1306/16/2016
310-40-15-11AmendedAccounting Standards Update No. 2016-0202/25/2016
310-40-15-11AmendedAccounting Standards Update No. 2010-1804/29/2010
310-40-15-12AmendedAccounting Standards Update No. 2016-1306/16/2016
310-40-15-13 through 15-20
AddedAccounting Standards Update No. 2011-0204/05/2011
310-40-25-1SupersededAccounting Standards Update No. 2022-0203/31/2022
310-40-25-2SupersededAccounting Standards Update No. 2022-0203/31/2022
310-40-25-2AmendedAccounting Standards Update No. 2016-1912/14/2016
310-40-25-2AmendedAccounting Standards Update No. 2015-0202/18/2015
310-40-30-1SupersededAccounting Standards Update No. 2022-0203/31/2022
310-40-35-1 through 35-12
SupersededAccounting Standards Update No. 2022-0203/31/2022
310-40-35-2AmendedAccounting Standards Update No. 2016-1912/14/2016
310-40-35-2AmendedAccounting Standards Update No. 2012-0410/01/2012
310-40-35-6AmendedAccounting Standards Update No. 2012-0410/01/2012
310-40-35-7AmendedAccounting Standards Update No. 2016-1306/16/2016
310-40-35-8SupersededAccounting Standards Update No. 2016-1306/16/2016
310-40-35-9SupersededAccounting Standards Update No. 2016-1306/16/2016
310-40-35-10 through 35-12
AmendedAccounting Standards Update No. 2016-1306/16/2016
310-40-40-1 through 40-10
SupersededAccounting Standards Update No. 2022-0203/31/2022
310-40-40-1AmendedAccounting Standards Update No. 2016-1912/14/2016
310-40-40-3AmendedAccounting Standards Update No. 2016-1306/16/2016
310-40-40-6AmendedAccounting Standards Update No. 2014-1408/08/2014
310-40-40-6AmendedAccounting Standards Update No. 2014-0905/28/2014
310-40-40-6AmendedAccounting Standards Update No. 2014-0401/17/2014
310-40-40-6ASupersededAccounting Standards Update No. 2014-0905/28/2014
310-40-40-7SupersededAccounting Standards Update No. 2014-0905/28/2014
310-40-40-7AAddedAccounting Standards Update No. 2014-1408/08/2014
310-40-40-7BAddedAccounting Standards Update No. 2014-1408/08/2014
310-40-50-1 through 50-7
SupersededAccounting Standards Update No. 2022-0203/31/2022
310-40-50-1AAddedAccounting Standards Update No. 2010-2007/21/2010
310-40-50-2 through 50-4
SupersededAccounting Standards Update No. 2016-1306/16/2016
310-40-50-5AmendedAccounting Standards Update No. 2016-1306/16/2016
310-40-50-5AmendedAccounting Standards Update No. 2010-2007/21/2010
310-40-50-6SupersededAccounting Standards Update No. 2016-1306/16/2016
310-40-50-6AmendedAccounting Standards Update No. 2010-2007/21/2010
310-40-55-1 through 55-25
SupersededAccounting Standards Update No. 2022-0203/31/2022
310-40-55-1AmendedAccounting Standards Update No. 2016-1912/14/2016
310-40-55-1AmendedAccounting Standards Update No. 2014-0401/17/2014
310-40-55-7AmendedAccounting Standards Update No. 2016-1306/16/2016
310-40-55-9AmendedAccounting Standards Update No. 2009-1612/23/2009
310-40-55-10AmendedAccounting Standards Update No. 2009-1612/23/2009
310-40-55-10AAddedAccounting Standards Update No. 2014-0401/17/2014
310-40-55-11SupersededAccounting Standards Update No. 2014-0905/28/2014
310-40-55-12SupersededAccounting Standards Update No. 2014-0905/28/2014
310-40-55-13 through 55-15
AmendedAccounting Standards Update No. 2016-1306/16/2016
310-40-55-14AmendedAccounting Standards Update No. 2019-0404/25/2019
310-40-55-16 through 55-25
AddedAccounting Standards Update No. 2011-0204/05/2011
310-40-65-1AddedAccounting Standards Update No. 2011-0204/05/2011
310-40-65-2AddedAccounting Standards Update No. 2014-0401/17/2014
310-40-65-3AddedAccounting Standards Update No. 2014-1408/08/2014
Source downloaded (UTC): 2026-09-09T23:27:05.881Z to 2026-09-09T23:27:05.881Z Record version: sha256:744119e6aadcf7118f2cd640c2f5ef2862e2926260fe944d17655b35c53d6450 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 310-40-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/310/40/#05-overview-and-background) SEC content: no ##### [310-40-05-1](https://asc.understandingaccounting.org/asc/310/40/#310-40-05-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:05.881Z to 2026-09-09T23:27:05.881Z Record version: sha256:6fd2c88a7d17fba6455238edb43866cfa7139a92541cecd8db3a5dda779589da Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). Source downloaded (UTC): 2026-09-09T23:27:09.820Z to 2026-09-09T23:27:09.820Z Record version: sha256:4153dc12ba34b5c1dd461f32b1c9dc5f1b5ed8494f090b56d4356f1aa618956e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 310-40-10: 10 Objectives [Read section](https://asc.understandingaccounting.org/asc/310/40/#10-objectives) SEC content: no ##### [310-40-10-1](https://asc.understandingaccounting.org/asc/310/40/#310-40-10-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:09.820Z to 2026-09-09T23:27:09.820Z Record version: sha256:2bc94ceb8ef826648b80886eca62e4a9c1bde80a27fa576a9a913055266f0ce0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-10-2](https://asc.understandingaccounting.org/asc/310/40/#310-40-10-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:09.820Z to 2026-09-09T23:27:09.820Z Record version: sha256:b7add928c633e153ad5fcf94baa4b3d085c963f60eb5d96081d20fc8143fdd6f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). Source downloaded (UTC): 2026-09-09T23:27:12.520Z to 2026-09-09T23:27:12.520Z Record version: sha256:ba22deaeaab3d56eaf899e29104c498fe6fae00747a9e44d958b31a5d01c5b2a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 310-40-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/310/40/#15-scope-and-scope-exceptions) SEC content: no ##### [310-40-15-1](https://asc.understandingaccounting.org/asc/310/40/#310-40-15-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:12.520Z to 2026-09-09T23:27:12.520Z Record version: sha256:8f5c7e3dab9ecc4000735870c2db0c42b329793dc7221dbbd550f2f105a4098e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-15-2](https://asc.understandingaccounting.org/asc/310/40/#310-40-15-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:12.520Z to 2026-09-09T23:27:12.520Z Record version: sha256:ce4251af690e823345caf6f2b51eb4d41363d5dff831b487972382f988fbd389 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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[Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-15-11](https://asc.understandingaccounting.org/asc/310/40/#310-40-15-11) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:12.520Z to 2026-09-09T23:27:12.520Z Record version: sha256:1541d3ec14c4959f7cd7b7febdb272bb464673f8a5b8e75cbc8fc0e5e559421e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-15-12](https://asc.understandingaccounting.org/asc/310/40/#310-40-15-12) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:12.520Z to 2026-09-09T23:27:12.520Z Record version: sha256:5dca5c5118a9babbbb9152a1fcbf924aee54fee5a86a95c431db55283749076f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-15-13](https://asc.understandingaccounting.org/asc/310/40/#310-40-15-13) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:12.520Z to 2026-09-09T23:27:12.520Z Record version: sha256:130971721c4d35ce964315447a6ae9789e0245499d981b9f9757e1f3c0c72f69 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-15-14](https://asc.understandingaccounting.org/asc/310/40/#310-40-15-14) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:12.520Z to 2026-09-09T23:27:12.520Z Record version: sha256:8ae156dea1bad93fbed252d364e795b2206c7e35c5e4195448e021639e472554 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-15-15](https://asc.understandingaccounting.org/asc/310/40/#310-40-15-15) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:12.520Z to 2026-09-09T23:27:12.520Z Record version: sha256:57bb45c9691bbba22160467c258cff216b5d93bf30501edc5d67d0e8f0751a05 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-15-16](https://asc.understandingaccounting.org/asc/310/40/#310-40-15-16) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:12.520Z to 2026-09-09T23:27:12.520Z Record version: sha256:cccfcf14d0b86fad009d724077c044e795e54fadb11a4ddb7b5ad41e10cb081b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-15-17](https://asc.understandingaccounting.org/asc/310/40/#310-40-15-17) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:12.520Z to 2026-09-09T23:27:12.520Z Record version: sha256:6dd221ea955ec5d11b718f3f43729f7cca5883ce12791a367a699adcaaacfbfe Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-15-18](https://asc.understandingaccounting.org/asc/310/40/#310-40-15-18) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:12.520Z to 2026-09-09T23:27:12.520Z Record version: sha256:805953fb8a74e2be731967b10b9ecf1304777a15c5ba2317b29a7eb9f4b8ae42 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-15-19](https://asc.understandingaccounting.org/asc/310/40/#310-40-15-19) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:12.520Z to 2026-09-09T23:27:12.520Z Record version: sha256:4873a0a7478fdb541867d3d1463b1c12b9c36feee4e489d56cbf5c39456643b1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-15-20](https://asc.understandingaccounting.org/asc/310/40/#310-40-15-20) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:12.520Z to 2026-09-09T23:27:12.520Z Record version: sha256:aa3a01473c1f45951eb6ec6052612b685c696e52b3a977b610b54d92b4f3e1c1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). Source downloaded (UTC): 2026-09-09T23:27:17.653Z to 2026-09-09T23:27:17.653Z Record version: sha256:fed88109595e719f1f2177b7eca52fabb72d5aa705894b4fd2d6ca57c587c2a9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 310-40-25: 25 Recognition [Read section](https://asc.understandingaccounting.org/asc/310/40/#25-recognition) SEC content: no ##### [310-40-25-1](https://asc.understandingaccounting.org/asc/310/40/#310-40-25-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:17.653Z to 2026-09-09T23:27:17.653Z Record version: sha256:429b3b5388b169fb394be9245e4e1b2b94f161a5c73510bd76bf5e9c30d5b14d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-25-2](https://asc.understandingaccounting.org/asc/310/40/#310-40-25-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:17.653Z to 2026-09-09T23:27:17.653Z Record version: sha256:c6d956618ae0376017bbf514ef698d983ba3be3819e8350f2d26af62050e8a7f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). Source downloaded (UTC): 2026-09-09T23:27:21.687Z to 2026-09-09T23:27:21.687Z Record version: sha256:cbc067bfe8306b82468b07ee869d8cd1b1a2c40f974a66c9ee99e120799290b9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 310-40-30: 30 Initial Measurement [Read section](https://asc.understandingaccounting.org/asc/310/40/#30-initial-measurement) SEC content: no ##### [310-40-30-1](https://asc.understandingaccounting.org/asc/310/40/#310-40-30-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:21.687Z to 2026-09-09T23:27:21.687Z Record version: sha256:4fc774304d2e31fdfa0458131c5526ae824b137139d7b19339416ade510a8867 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). Source downloaded (UTC): 2026-09-09T23:27:23.897Z to 2026-09-09T23:27:23.897Z Record version: sha256:a1926004f51dee2b458ee971791efb158d9c3856bab2a53eee808b4165ff093c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 310-40-35: 35 Subsequent Measurement [Read section](https://asc.understandingaccounting.org/asc/310/40/#35-subsequent-measurement) SEC content: no ##### [310-40-35-1](https://asc.understandingaccounting.org/asc/310/40/#310-40-35-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:23.897Z to 2026-09-09T23:27:23.897Z Record version: sha256:e2f31b732d77bb425a7b0127a15f3f03f502584845768dfe46c848d7436fcd1b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-35-2](https://asc.understandingaccounting.org/asc/310/40/#310-40-35-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:23.897Z to 2026-09-09T23:27:23.897Z Record version: sha256:c327747809f2a384b1930541af04fde2b4fcbf67b380b0abc1e1c20a815625c0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-35-3](https://asc.understandingaccounting.org/asc/310/40/#310-40-35-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:23.897Z to 2026-09-09T23:27:23.897Z Record version: sha256:9322364ca027a165cde7f038e76ea60fb3413547e4573a658a98e103a8728cc8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph not used](https://asc.understandingaccounting.org/updates/page-1833002/). ##### [310-40-35-4](https://asc.understandingaccounting.org/asc/310/40/#310-40-35-4) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:23.897Z to 2026-09-09T23:27:23.897Z Record version: sha256:0a87162ee0b204dac4ff1a67c198be7a2509f28f6c677ec797a863b18cd2523b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-35-5](https://asc.understandingaccounting.org/asc/310/40/#310-40-35-5) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:23.897Z to 2026-09-09T23:27:23.897Z Record version: sha256:c7cc00ec5e50cb62f5e1cff1e0410bacb7f885bdf178f465be4218c1eb60218c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-35-6](https://asc.understandingaccounting.org/asc/310/40/#310-40-35-6) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:23.897Z to 2026-09-09T23:27:23.897Z Record version: sha256:da874fe26a28e3e47dc3503d1dacf2c9cfe938a5ac48d811b91829c0a8e41722 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-35-7](https://asc.understandingaccounting.org/asc/310/40/#310-40-35-7) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:23.897Z to 2026-09-09T23:27:23.897Z Record version: sha256:452141fd820d4382a539b545791ca2b18dcd7f81c5bc7f18e3201aa849270a31 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-35-8](https://asc.understandingaccounting.org/asc/310/40/#310-40-35-8) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:23.897Z to 2026-09-09T23:27:23.897Z Record version: sha256:8933c77f43babbb59f21c6404e8e6f7f0f7530673aa3556b3ec8489881f635bf 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/). ##### [310-40-35-9](https://asc.understandingaccounting.org/asc/310/40/#310-40-35-9) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:23.897Z to 2026-09-09T23:27:23.897Z Record version: sha256:e8495d423b4653bc9900270638338461e4975424fd4bbade3e93f2933fc7bd09 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/). ##### [310-40-35-10](https://asc.understandingaccounting.org/asc/310/40/#310-40-35-10) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:23.897Z to 2026-09-09T23:27:23.897Z Record version: sha256:a3e575f3e09ab0ccbb2f95d9bcf6fa534b3b59ca34ed5d9c200907724137d230 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-35-11](https://asc.understandingaccounting.org/asc/310/40/#310-40-35-11) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:23.897Z to 2026-09-09T23:27:23.897Z Record version: sha256:c9e3e7ef77e7ebdd80049c6da849dadc7510001db938a76d64df5a89daf5537c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-35-12](https://asc.understandingaccounting.org/asc/310/40/#310-40-35-12) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:23.897Z to 2026-09-09T23:27:23.897Z Record version: sha256:659036f0e9d206fd2a75c71b82fe1e650cf3f61ad89c3fd2496eb303793304b0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). Source downloaded (UTC): 2026-09-09T23:27:26.256Z to 2026-09-09T23:27:26.256Z Record version: sha256:ec130001dca3c966c4214b36171755125ebd085dc48a6fd12df3f2840ee29156 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 310-40-40: 40 Derecognition [Read section](https://asc.understandingaccounting.org/asc/310/40/#40-derecognition) SEC content: no ##### [310-40-40-1](https://asc.understandingaccounting.org/asc/310/40/#310-40-40-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:26.256Z to 2026-09-09T23:27:26.256Z Record version: sha256:f1699cb2fa2904eee8113a4f36882b128f117e8f61a2ec048eed3679a07cf5a0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-40-2](https://asc.understandingaccounting.org/asc/310/40/#310-40-40-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:26.256Z to 2026-09-09T23:27:26.256Z Record version: sha256:f1c0c1602c30567d426d2510e3cb155f32ac18e07c37a691d1e7e1d76927c488 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-40-3](https://asc.understandingaccounting.org/asc/310/40/#310-40-40-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:26.256Z to 2026-09-09T23:27:26.256Z Record version: sha256:8744738c16f2585f7b088d76b18d7a0573e0175fb4077ffe7d54a1cd5f2993bc Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-40-4](https://asc.understandingaccounting.org/asc/310/40/#310-40-40-4) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:26.256Z to 2026-09-09T23:27:26.256Z Record version: sha256:ba69763b270e2946933094a4a34eddfb6c0c437a2f8e7832ad961b60e92cd107 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-40-5](https://asc.understandingaccounting.org/asc/310/40/#310-40-40-5) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:26.256Z to 2026-09-09T23:27:26.256Z Record version: sha256:8cf1517eeefedab12cd740b65bc19b0cc611ddb8b90717203de7629a08d4e320 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-40-6](https://asc.understandingaccounting.org/asc/310/40/#310-40-40-6) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:26.256Z to 2026-09-09T23:27:26.256Z Record version: sha256:ae2efed03338f2b6a8d482417934006d1f8e78606e35abaacc4ae22577691bfc Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-40-6A](https://asc.understandingaccounting.org/asc/310/40/#310-40-40-6A) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:26.256Z to 2026-09-09T23:27:26.256Z Record version: sha256:38524aa907710286398262faa0894d986e311aa267bb48ed5b2f977ed2d3ed1d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [310-40-40-7](https://asc.understandingaccounting.org/asc/310/40/#310-40-40-7) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:26.256Z to 2026-09-09T23:27:26.256Z Record version: sha256:c287237105a3185b1398bee63bbbb5b3ab913c37a892ca33a688e59ca978d094 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [310-40-40-7A](https://asc.understandingaccounting.org/asc/310/40/#310-40-40-7A) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:26.256Z to 2026-09-09T23:27:26.256Z Record version: sha256:f5ca9ed1a193111a22aacfd629d4af87dcd3fcfc0bcfdcdf189b9dc78e96c520 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-40-7B](https://asc.understandingaccounting.org/asc/310/40/#310-40-40-7B) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:26.256Z to 2026-09-09T23:27:26.256Z Record version: sha256:f797920bc1eb188de3e97db612bfc4e51977576c63c1e838f61d849ecde42b62 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-40-8](https://asc.understandingaccounting.org/asc/310/40/#310-40-40-8) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:26.256Z to 2026-09-09T23:27:26.256Z Record version: sha256:a49fda77ed47c45f6a23b88ce53e5bb284d5152b722c35779782a3c0b11e47b8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-40-8A](https://asc.understandingaccounting.org/asc/310/40/#310-40-40-8A) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:26.256Z to 2026-09-09T23:27:26.256Z Record version: sha256:b8b7594b69eab7f9e0161f6182357b736dffa7a80b856e2da96dde81d93a52d3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-40-9](https://asc.understandingaccounting.org/asc/310/40/#310-40-40-9) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:26.256Z to 2026-09-09T23:27:26.256Z Record version: sha256:faa1702affb6d6243411b998d4d164ed630e72638b5cff75ff264fff82eddbc8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-40-10](https://asc.understandingaccounting.org/asc/310/40/#310-40-40-10) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:26.256Z to 2026-09-09T23:27:26.256Z Record version: sha256:699590c5e3c4b618ed2cd8ec358ddf4765e8062ee04e41c1f1dcdffce979574f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). Source downloaded (UTC): 2026-09-09T23:27:29.704Z to 2026-09-09T23:27:29.704Z Record version: sha256:f370ecab0d844c706b9c3ba95824c76cad84229d28ed8295c15eb352f50744b1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 310-40-50: 50 Disclosure [Read section](https://asc.understandingaccounting.org/asc/310/40/#50-disclosure) SEC content: no ##### [310-40-50-1](https://asc.understandingaccounting.org/asc/310/40/#310-40-50-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:29.704Z to 2026-09-09T23:27:29.704Z Record version: sha256:ef4c7f47896c4702af357ef6f0da78370c2bfb9a540c265385451052e74d5a32 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-50-1A](https://asc.understandingaccounting.org/asc/310/40/#310-40-50-1A) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:29.704Z to 2026-09-09T23:27:29.704Z Record version: sha256:10ff5435b85dc38d189e9f955f9dd2abfff33b3fbfa96905f0ab543ae49f211c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-50-2](https://asc.understandingaccounting.org/asc/310/40/#310-40-50-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:29.704Z to 2026-09-09T23:27:29.704Z Record version: sha256:bf6d691d2c209507b68bc7c230c119d4d05e3eeb583227325eb96af86668be16 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/). ##### [310-40-50-3](https://asc.understandingaccounting.org/asc/310/40/#310-40-50-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:29.704Z to 2026-09-09T23:27:29.704Z Record version: sha256:638437ab944909514198b5f2f673e16b05addb7213d1275228a5cc5296dd708a 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/). ##### [310-40-50-4](https://asc.understandingaccounting.org/asc/310/40/#310-40-50-4) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:29.704Z to 2026-09-09T23:27:29.704Z Record version: sha256:f5b946c2759a40829e93e8a42d5ccbc4b80a03b590979740bd65cf68feadb3a4 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/). ##### [310-40-50-5](https://asc.understandingaccounting.org/asc/310/40/#310-40-50-5) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:29.704Z to 2026-09-09T23:27:29.704Z Record version: sha256:8a3faeb052df8ad13f24cd65f827bc03a915bdb16e470632449e989fef56f966 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-50-6](https://asc.understandingaccounting.org/asc/310/40/#310-40-50-6) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:29.704Z to 2026-09-09T23:27:29.704Z Record version: sha256:d4cfb634b3f4fdf29812ea030a77726ba23918cbeef31af359f8b8dab2fda2ac 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/). ##### [310-40-50-7](https://asc.understandingaccounting.org/asc/310/40/#310-40-50-7) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:29.704Z to 2026-09-09T23:27:29.704Z Record version: sha256:e8db62ba4c5d0aeeca8719e12654085256c4573fb9e09f46c3f23afb17dceea7 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): 2026-09-09T23:27:32.758Z to 2026-09-09T23:27:32.758Z Record version: sha256:0b3768b91bc967536b2c67e11a7d0091e0bb85a757ebb2ad0467a5698ec2e820 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 310-40-55: 55 Implementation Guidance and Illustrations [Read section](https://asc.understandingaccounting.org/asc/310/40/#55-implementation-guidance-and-illustrations) SEC content: no ##### [310-40-55-1](https://asc.understandingaccounting.org/asc/310/40/#310-40-55-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:32.758Z to 2026-09-09T23:27:32.758Z Record version: sha256:8bae465a8442dcaf80f2db844792359b2f1e91932bcf8ad031943ee37b19d066 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-55-2](https://asc.understandingaccounting.org/asc/310/40/#310-40-55-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:32.758Z to 2026-09-09T23:27:32.758Z Record version: sha256:eb27db1ef4bfa6c4659d795e0d6f6a6e5f78aa30dff3ab30d3779fd109670058 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-55-3](https://asc.understandingaccounting.org/asc/310/40/#310-40-55-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:32.758Z to 2026-09-09T23:27:32.758Z Record version: sha256:7deddb0618ccc98df220dc4af298eaf9030541fd6a44ba67746d1d1d9f43c1e1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-55-4](https://asc.understandingaccounting.org/asc/310/40/#310-40-55-4) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:32.758Z to 2026-09-09T23:27:32.758Z Record version: sha256:92224d5acff28a957eb63bb68913848ef66ef6438bd9f8d857d7be510c8a517e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-55-5](https://asc.understandingaccounting.org/asc/310/40/#310-40-55-5) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:32.758Z to 2026-09-09T23:27:32.758Z Record version: sha256:7ed8d4e4c8c793a0cc512ead6c9388e20afdb96e0460d6803c5e1c92b640b447 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph not used](https://asc.understandingaccounting.org/updates/page-1833002/). ##### [310-40-55-6](https://asc.understandingaccounting.org/asc/310/40/#310-40-55-6) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:32.758Z to 2026-09-09T23:27:32.758Z Record version: sha256:52e09950592678d6e26400e00177d581e9f6873984278ce5a14e05fdbbaf3a9c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-55-7](https://asc.understandingaccounting.org/asc/310/40/#310-40-55-7) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:32.758Z to 2026-09-09T23:27:32.758Z Record version: sha256:fe185e6bec9c740b84c1154df89a9dea2bdca082add125eae91c9d75f7bd29b1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-55-8](https://asc.understandingaccounting.org/asc/310/40/#310-40-55-8) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:32.758Z to 2026-09-09T23:27:32.758Z Record version: sha256:35ae3551716af92cd791fe25aa0581cf9ee6c4b114a0687af174569f0f25a2a1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-55-9](https://asc.understandingaccounting.org/asc/310/40/#310-40-55-9) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:32.758Z to 2026-09-09T23:27:32.758Z Record version: sha256:f38a4af04747a7976feb5b20098d0fcad2ae70a100266a981af6d8e6c9e9e794 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-55-10](https://asc.understandingaccounting.org/asc/310/40/#310-40-55-10) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:32.758Z to 2026-09-09T23:27:32.758Z Record version: sha256:8eefa7617b950dbd173257acbef965f1c52a24de35ca391d3a75272a5130a633 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-55-10A](https://asc.understandingaccounting.org/asc/310/40/#310-40-55-10A) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:32.758Z to 2026-09-09T23:27:32.758Z Record version: sha256:0966443fc5eb00b66682e43944d69a8aab2b3d96561fab08ca32030cffdce6ad Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-55-11](https://asc.understandingaccounting.org/asc/310/40/#310-40-55-11) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:32.758Z to 2026-09-09T23:27:32.758Z Record version: sha256:232399bdc82f3629d041b29f516fc0983a348c9ea1a0635fcd196f632a8d7c2e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [310-40-55-12](https://asc.understandingaccounting.org/asc/310/40/#310-40-55-12) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:32.758Z to 2026-09-09T23:27:32.758Z Record version: sha256:675078419e38300e62fcee40cd1f721276c085c21594110fd0a36aa75a0bce03 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [310-40-55-13](https://asc.understandingaccounting.org/asc/310/40/#310-40-55-13) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:32.758Z to 2026-09-09T23:27:32.758Z Record version: sha256:0c44ebe7107502d71e26be126d6a385d6fc7ec65d28b4884d88e0b1ea8d14b5c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-55-14](https://asc.understandingaccounting.org/asc/310/40/#310-40-55-14) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:32.758Z to 2026-09-09T23:27:32.758Z Record version: sha256:4fd1aef689ebd18b284ca53817db990cea683e821a29c343885e519935e8f091 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-55-15](https://asc.understandingaccounting.org/asc/310/40/#310-40-55-15) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:32.758Z to 2026-09-09T23:27:32.758Z Record version: sha256:a28b100869d1a62beb6cd04f4d3c1adce75fa5f99792eb217eff590c2e5cf688 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-55-16](https://asc.understandingaccounting.org/asc/310/40/#310-40-55-16) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:32.758Z to 2026-09-09T23:27:32.758Z Record version: sha256:9c4c855a2cd1e5fd809f9bee6d4a3b789ffb1e806fc0c31acaaa3da7bab016b4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-55-17](https://asc.understandingaccounting.org/asc/310/40/#310-40-55-17) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:32.758Z to 2026-09-09T23:27:32.758Z Record version: sha256:50794feccad2d58ca0276ac79975b9e3a08c086effae0caf6039fe04a76ab737 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-55-18](https://asc.understandingaccounting.org/asc/310/40/#310-40-55-18) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:32.758Z to 2026-09-09T23:27:32.758Z Record version: sha256:8016b11fd91a6c534438cd1d771a8d500cd144a9f2c5d715ef0baeb8fa8c5663 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-55-19](https://asc.understandingaccounting.org/asc/310/40/#310-40-55-19) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:32.758Z to 2026-09-09T23:27:32.758Z Record version: sha256:d2259b5f4e182cb3114d4ecec99fcb3216785f41060bcbc3b67270eb3bb642fb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-55-20](https://asc.understandingaccounting.org/asc/310/40/#310-40-55-20) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:32.758Z to 2026-09-09T23:27:32.758Z Record version: sha256:47d3969402c097b9a80225143553551e6afacb2c65da6e6d3d75bb4863d82b5d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-55-21](https://asc.understandingaccounting.org/asc/310/40/#310-40-55-21) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:32.758Z to 2026-09-09T23:27:32.758Z Record version: sha256:9ebc7ac30b2a17c94635d62be75a2c51b66add36f7b5d1b7367facc5f58ab0d2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-55-22](https://asc.understandingaccounting.org/asc/310/40/#310-40-55-22) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:32.758Z to 2026-09-09T23:27:32.758Z Record version: sha256:2f84473f8586e75d099ed178e855ca9665dad251bd67c5fb5d14c5bcf136887e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-55-23](https://asc.understandingaccounting.org/asc/310/40/#310-40-55-23) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:32.758Z to 2026-09-09T23:27:32.758Z Record version: sha256:6e15e86ec2a8a2af423145435cb87ba25206aa134795ed95f018590080705bed Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-55-24](https://asc.understandingaccounting.org/asc/310/40/#310-40-55-24) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:32.758Z to 2026-09-09T23:27:32.758Z Record version: sha256:a301aef46e5d82b0b090dc75e2271e072d35c1f7567409b31822267f12df1097 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). ##### [310-40-55-25](https://asc.understandingaccounting.org/asc/310/40/#310-40-55-25) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:32.758Z to 2026-09-09T23:27:32.758Z Record version: sha256:7d242ec5ba8bd71d7d42a46dfc0be8b706cd7732ddf20d44cd5d372ad1f934df Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/). Source downloaded (UTC): 2026-09-09T23:27:36.058Z to 2026-09-09T23:27:36.058Z Record version: sha256:37702151b3bb7751b0b8f003179472f0cbbfe1e5b4a74334aa118766330977e5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 310-40-65: 65 Transition and Open Effective Date Information [Read section](https://asc.understandingaccounting.org/asc/310/40/#65-transition-and-open-effective-date-information) SEC content: no ##### [310-40-65-1](https://asc.understandingaccounting.org/asc/310/40/#310-40-65-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:36.058Z to 2026-09-09T23:27:36.058Z Record version: sha256:d6c557e820f9f8fafa29bb942d814db904f6027802e72558d4fa8d879980b425 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Paragraph superseded on 06/17/2013 after the end of the transition period stated in Accounting Standards Update No. 2011-02, _Receivables (Topic 310): A Creditor's Determination of Whether a Restructuring Is a Troubled Debt Restructuring_. ##### [310-40-65-2](https://asc.understandingaccounting.org/asc/310/40/#310-40-65-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:36.058Z to 2026-09-09T23:27:36.058Z Record version: sha256:6e8d314078f94cb63cd394ec43be6d357cbc61e81502d8baf47d653c45cfe961 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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 Residential Real Estate Collateralized Consumer Mortgage Loans upon Foreclosure_. ##### [310-40-65-3](https://asc.understandingaccounting.org/asc/310/40/#310-40-65-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:36.058Z to 2026-09-09T23:27:36.058Z Record version: sha256:39dc4a5fe2400b27899c1191b9fe612e3cdf4724f8d4e8da5b51cef1bac652ee Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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 Certain Government-Guaranteed Mortgage Loans upon Foreclosure_. Source downloaded (UTC): 2026-09-09T23:27:42.384Z to 2026-09-09T23:27:42.384Z Record version: sha256:e97ba2ea21ced158ba87eb57e3ee719d4e34575ebae4cac2cd85d13ca258b053 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 310-40-S50: SEC 50 Disclosure [Read section](https://asc.understandingaccounting.org/asc/310/40/#sec-50-disclosure) SEC content: yes #### Impaired Loans Restructured in a Troubled Debt Restructuring ##### [310-40-S50-1](https://asc.understandingaccounting.org/asc/310/40/#310-40-S50-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:42.384Z to 2026-09-09T23:27:42.384Z Record version: sha256:a460bf104de6ddefe10b0429318777811211067f7d9ab23a62deb489d9e49249 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. See paragraph [310-40-S99-1](https://asc.understandingaccounting.org/asc/310/40/#310-40-S99-1), SEC Observer Comment: Applicability of the Disclosures Required by Topic 310 when a Loan is Restructured in a Troubled Debt Restructuring into Two or More Loans for SEC Staff views on disclosure related to the impact of restructuring a loan in a troubled debt restructuring into two (or more) loan agreements. Source downloaded (UTC): 2026-09-09T23:27:46.251Z to 2026-09-09T23:27:46.251Z Record version: sha256:8f0c585c118440e119dce04cf5cce2ab2bfe4062c8ead1930c6e48c8161ba72f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 310-40-S99: SEC 99 SEC Materials [Read section](https://asc.understandingaccounting.org/asc/310/40/#sec-99-sec-materials) SEC content: yes #### SEC Staff Guidance ##### [310-40-S99-1](https://asc.understandingaccounting.org/asc/310/40/#310-40-S99-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:27:46.251Z to 2026-09-09T23:27:46.251Z Record version: sha256:1dc1378f333228fd95ebbdd10c092b6c28b37301fa52bc6180ef939d2d8bfc1e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following is the text of SEC Observer Comment: Applicability of the Disclosures Required by Topic 310 when a Loan is Restructured in a Troubled Debt Restructuring into Two (or More) Loans. - Paragraph [310-40-50-5](https://asc.understandingaccounting.org/asc/310/40/#310-40-50-5) states that when a loan is restructured in a troubled debt restructuring into two (or more) loan agreements, the restructured loans should be considered separately when assessing the applicability of the disclosures in paragraphs [310-10-50-15(a) and (c)](https://asc.understandingaccounting.org/asc/310/10/#310-10-50-15) in years after the restructuring because they are legally distinct from the original loan. The creditor would continue to base its measure of loan impairment on the contractual terms specified by the original loan agreement in accordance with paragraphs [310-10-35-20 through 35-30](https://asc.understandingaccounting.org/asc/310/10/#310-10-35-20) . The SEC staff is concerned that disclosures of impaired loans after loans are restructured in troubled debt restructurings into multiple loan structures might, in some circumstances, imply that the quality of the loan portfolio had improved solely as a result of the troubled debt restructurings. Accordingly, the SEC staff believes that registrants should make clear to the users of the financial statements the impact of the multiple loan structures on the impaired loan disclosures.