{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/310/912/#35-subsequent-measurement","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":"310-912","subtopic_title":"Contractors—Federal Government","section":{"number":"35","label":"35 Subsequent Measurement","anchor":"35-subsequent-measurement","is_sec":false,"groups":[{"block":null,"heading":"Inventory Items Related to Termination Claims","paragraphs":[{"citation":"310-912-35-1","para":"35-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_D7386679-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">A purchase of inventory items recognized in accordance with the guidance in paragraph <a href=\"/asc/330/912/#330-912-25-1\" class=\"xref\">912-330-25-1</a> shall be applied, together with other disposal credits, against the termination claim receivable. </span></span></div></div>","snippet":"A purchase of inventory items recognized in accordance with the guidance in paragraph 912-330-25-1 shall be applied, together with other disposal credits, against the termination claim receivable.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:610c37dc8748af9ca9e6fde1eb59c21bfaf4f544ff85a8b30a5619f757cef245","downloaded_from":"2026-09-09T23:28:37.893Z","last_downloaded_at":"2026-09-09T23:28:37.893Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479125","source_sha256":"14b55fe33a3ac4fd50fbff849374c239f3f484c4b7d891eb515069fee8bad299"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:98fde9244d681aed5c28d8a9a801ad6aa730edf4df1292e99d951f0fd1f3cd73","downloaded_from":"2026-09-09T23:28:37.893Z","last_downloaded_at":"2026-09-09T23:28:37.893Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479125","source_sha256":"14b55fe33a3ac4fd50fbff849374c239f3f484c4b7d891eb515069fee8bad299"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d22d771b06afccc54d4bb2abfe6ec61266d9fbac468f4e05a1eea42b1fc9b1ac","downloaded_from":"2026-09-09T23:28:37.893Z","last_downloaded_at":"2026-09-09T23:28:37.893Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479125","source_sha256":"14b55fe33a3ac4fd50fbff849374c239f3f484c4b7d891eb515069fee8bad299"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d22d771b06afccc54d4bb2abfe6ec61266d9fbac468f4e05a1eea42b1fc9b1ac","downloaded_from":"2026-09-09T23:28:37.893Z","last_downloaded_at":"2026-09-09T23:28:37.893Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479125","source_sha256":"14b55fe33a3ac4fd50fbff849374c239f3f484c4b7d891eb515069fee8bad299"}}