# ASC 310-912-05: Receivables — Contractors—Federal Government — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/310/912/#05-overview-and-background)

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## ASC 310-912-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/310/912/#05-overview-and-background)

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##### [310-912-05-1](https://asc.understandingaccounting.org/asc/310/912/#310-912-05-1)

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This Subtopic provides guidance to government contractors related to the recognition, presentation, and disclosure of receivables resulting from federal government contracts.