{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/310/910/#00-status","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":"310-910","subtopic_title":"Contractors—Construction","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-910-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div> <div class=\"norm-text\"> <table class=\"asc-table\" id=\"SL51799562-203508\"> <tr> <td class=\"entry\"> <strong class=\"ph b\">Paragraph</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Action</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Accounting Standards Update</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Date</strong> </td> </tr> <tr> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/310/910/#310-910-05-1\" class=\"xref\">910-310-05-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-6F29F051-8A9B-4738-B51B-3BB1598AD7A5.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update No. 2019-01 (PDF)</a> </td> <td class=\"entry\">01/08/2019</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/310/910/#310-910-15-1\" class=\"xref\">910-310-15-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-6F29F051-8A9B-4738-B51B-3BB1598AD7A5.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update No. 2019-01 (PDF)</a> </td> <td class=\"entry\">01/08/2019</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/310/910/#310-910-45-1\" class=\"xref\">910-310-45-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-6F29F051-8A9B-4738-B51B-3BB1598AD7A5.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update No. 2019-01 (PDF)</a> </td> <td class=\"entry\">01/08/2019</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/310/910/#310-910-45-2\" class=\"xref\">910-310-45-2</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/310/910/#310-910-50-1\" class=\"xref\">910-310-50-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/310/910/#310-910-50-2\" class=\"xref\">910-310-50-2</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/310/910/#310-910-50-3\" class=\"xref\">910-310-50-3</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-6F29F051-8A9B-4738-B51B-3BB1598AD7A5.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update No. 2019-01 (PDF)</a> </td> <td class=\"entry\">01/08/2019</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/310/910/#310-910-50-4\" class=\"xref\">910-310-50-4</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-6F29F051-8A9B-4738-B51B-3BB1598AD7A5.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update No. 2019-01 (PDF)</a> </td> <td class=\"entry\">01/08/2019</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n910-310-05-1 | Superseded | Maintenance Update No. 2019-01 | 01/08/2019 |\n910-310-15-1 |…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f60b226969629bccd8b75f7bfd98a17f26ce3120b1943106b1ae70e9fdfaa6e9","downloaded_from":"2026-09-09T23:28:06.186Z","last_downloaded_at":"2026-09-09T23:28:06.186Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477821","source_sha256":"fc22f7a925f57304a915327dc6d36c7ccc0df338f339345b6fc35c77868c0cec"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:72542da110227ed6ec0cf6482d9c98cd4954e19be1d223dffe0f24c54555cdf5","downloaded_from":"2026-09-09T23:28:06.186Z","last_downloaded_at":"2026-09-09T23:28:06.186Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477821","source_sha256":"fc22f7a925f57304a915327dc6d36c7ccc0df338f339345b6fc35c77868c0cec"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6cbb266aca6babf3b23f9e2a2d1b04fe9d19fa01d803bf54bb1bbbe91307b694","downloaded_from":"2026-09-09T23:28:06.186Z","last_downloaded_at":"2026-09-09T23:28:06.186Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477821","source_sha256":"fc22f7a925f57304a915327dc6d36c7ccc0df338f339345b6fc35c77868c0cec"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6cbb266aca6babf3b23f9e2a2d1b04fe9d19fa01d803bf54bb1bbbe91307b694","downloaded_from":"2026-09-09T23:28:06.186Z","last_downloaded_at":"2026-09-09T23:28:06.186Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477821","source_sha256":"fc22f7a925f57304a915327dc6d36c7ccc0df338f339345b6fc35c77868c0cec"}}