# ASC 310-962-25: Receivables — Plan Accounting—Defined Contribution Pension Plans — 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/310/962/#25-recognition)

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## ASC 310-962-25: 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/310/962/#25-recognition)

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#### Employer Contributions

##### [310-962-25-1](https://asc.understandingaccounting.org/asc/310/962/#310-962-25-1)

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[Contributions receivable](https://asc.understandingaccounting.org/glossary/c/#contributions-receivable "Contributions receivable are the amounts due, as of the date of the financial statements, to the plan from employers, participants, and other sources of funding (for example, state subsidies or federal grants). They include amounts due pursuant to firm commitments, as well as legal or contractual requirements.") include those pursuant to formal commitments as well as legal or contractual requirements. With respect to an employer's contributions, evidence of a formal commitment may include any of the following:

1.  a
    
    A resolution by the employer's governing body approving a specified contribution
    
2.  b
    
    A consistent pattern of making payments after the plan's year-end pursuant to an established contribution policy that attributes such subsequent payments to the preceding plan year
    
3.  c
    
    A deduction of a contribution for federal tax purposes for periods ending on or before the financial statement date
    
4.  d
    
    The employer's recognition as of the financial statement date of a contribution payable to the plan. The existence of an accrued contribution payable in the employer's financial statements does not, by itself, provide sufficient support for recognition of a contribution receivable by the plan.