{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/310/962/","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.","number":"310-962","topic":"310","title":"Plan Accounting—Defined Contribution Pension Plans","area":"Assets","paragraphs":10,"summary":"This Subtopic governs receivables in the financial statements of defined contribution pension plans — principally employer/participant contributions receivable and participant loans. Contributions receivable are recognized when supported by a formal commitment or legal/contractual requirement, are shown net of an allowance for estimated uncollectible amounts, and are separately identified. Participant loans are measured at unpaid principal plus accrued but unpaid interest and are reported as notes receivable from participants rather than as investments at fair value.","concepts":["contributions receivable","formal commitment","participant loans","notes receivable from participants","allowance for uncollectible amounts","defined contribution plan","unpaid principal plus accrued interest","plan financial statements"],"categories":["Recognition","Subsequent measurement","Presentation","Compensation and benefits"],"level":"intermediate","topic_title":"Receivables","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-962-00-1","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\" frame=\"all\" id=\"SL6967702-161495\"><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/310/962/#310-962-35-2\" class=\"xref\">962-310-35-2</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-25/\" class=\"xref\">Accounting Standards Update No. 2010-25</a></td><td class=\"entry\">09/28/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/962/#310-962-45-2\" class=\"xref\">962-310-45-2</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-25/\" class=\"xref\">Accounting Standards Update No. 2010-25</a></td><td class=\"entry\">09/28/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/962/#310-962-50-1\" class=\"xref\">962-310-50-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-25/\" class=\"xref\">Accounting Standards Update No. 2010-25</a></td><td class=\"entry\">09/28/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/962/#310-962-65-1\" class=\"xref\">962-310-65-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-25/\" class=\"xref\">Accounting Standards Update No. 2010-25</a></td><td class=\"entry\">09/28/2010</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n962-310-35-2 | Added | Accounting Standards Update No. 2010-25 | 09/28/2010 |\n962-310-45…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e54fe7c494221635c25fb55ad15b7b90e1b88a2ef49739d02839693b6e7909dd","downloaded_from":"2026-09-09T23:32:49.914Z","last_downloaded_at":"2026-09-09T23:32:49.914Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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timestamps","source_key":"1943274/2147478772","source_sha256":"269490bad8dd6f61d67371ef18d37609a569820873a9d9969a00675fcb763343"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9860a1ecafcbd421d90571b73a79114cda6782c2c8762f090d300277e9ff93e9","downloaded_from":"2026-09-09T23:32:49.914Z","last_downloaded_at":"2026-09-09T23:32:49.914Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478772","source_sha256":"269490bad8dd6f61d67371ef18d37609a569820873a9d9969a00675fcb763343"}},{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-962-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic provides guidance on accounting for receivables for defined contribution plans.</div></div>","snippet":"This Subtopic provides guidance on accounting for receivables for defined contribution plans.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1caa9445af616b8b90911aba2520b138b54a47a1e7892c4a3b3e55b8d8b81daa","downloaded_from":"2026-09-09T23:32:52.739Z","last_downloaded_at":"2026-09-09T23:32:52.739Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477637","source_sha256":"1c44f83302567286fd0ee8077a9f45e17b838bc2ec6f9ca701d5a0136645128f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ecca61d712a6a0f5a42bfd9409af8392f1ee76baabc5ce23cb4a9ecaaebd0e70","downloaded_from":"2026-09-09T23:32:52.739Z","last_downloaded_at":"2026-09-09T23:32:52.739Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477637","source_sha256":"1c44f83302567286fd0ee8077a9f45e17b838bc2ec6f9ca701d5a0136645128f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e17204dd4fe06566d1ef2e9f5cd8a4f7a895950c8fe08716d197f563da7e3a8f","downloaded_from":"2026-09-09T23:32:52.739Z","last_downloaded_at":"2026-09-09T23:32:52.739Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477637","source_sha256":"1c44f83302567286fd0ee8077a9f45e17b838bc2ec6f9ca701d5a0136645128f"}},{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Overall Guidance","paragraphs":[{"citation":"310-962-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section <a altsource=\"GUID-91233ACD-0FD7-44D9-BC0C-0AA6D0A2369A.ditamap\" class=\"ditamap\">962-10-15</a>.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 962-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ed1e56da5d1e874f3d4b307bc08ea9d84bb1d877f0e80cf6347e527e664a045d","downloaded_from":"2026-09-09T23:32:55.031Z","last_downloaded_at":"2026-09-09T23:32:55.031Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477096","source_sha256":"bd7788b0558d8552be04a12fb20c307b733b433f85345f9cbf667aa937307bef"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bf3a6450f89b9d49d8b44b981725b7965b335e10e561a72a3f4e15148a982281","downloaded_from":"2026-09-09T23:32:55.031Z","last_downloaded_at":"2026-09-09T23:32:55.031Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477096","source_sha256":"bd7788b0558d8552be04a12fb20c307b733b433f85345f9cbf667aa937307bef"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:85049b41a2d4c9d6af973c5f02490c5edf0c79e6e35804322ea96ee62209fae0","downloaded_from":"2026-09-09T23:32:55.031Z","last_downloaded_at":"2026-09-09T23:32:55.031Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477096","source_sha256":"bd7788b0558d8552be04a12fb20c307b733b433f85345f9cbf667aa937307bef"}},{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":"Employer Contributions","paragraphs":[{"citation":"310-962-25-1","para":"25-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_1DAB6712-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"><a href=\"/glossary/c/#contributions-receivable\" class=\"term\" title=\"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.\"><span>Contributions receivable</span></a> 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: </span></span><ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1DAB68BE-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">A resolution by the employer's governing body approving a specified contribution </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1DAB6A17-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">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 </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">c</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1DAB6B61-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">A deduction of a contribution for federal tax purposes for periods ending on or before the financial statement date </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">d</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_1DAB6C9D-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The employer's recognition as of the financial statement date of a contribution payable to the plan. </span></span><span class=\"sfragment\" id=\"sfr_1DAB6DBE-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"> 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. </span></span></div></li></ol></div></div>","snippet":"Contributions receivable 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 foll…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8f779e3b94370cd195a54af0f02aea806d348c6bc5a619a1d631669d950c6050","downloaded_from":"2026-09-09T23:33:01.571Z","last_downloaded_at":"2026-09-09T23:33:01.571Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478068","source_sha256":"12bc476500691b981bd9d06e5febd6d407bacaccc04f9db3f5c9a320d63b63e5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b5cfc3fa01e832ed597fa21562dca6b477b6ff13952921654477d690a648fddd","downloaded_from":"2026-09-09T23:33:01.571Z","last_downloaded_at":"2026-09-09T23:33:01.571Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478068","source_sha256":"12bc476500691b981bd9d06e5febd6d407bacaccc04f9db3f5c9a320d63b63e5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4644afed49f285d0a9a78b3f29663df1c9a3ca4b2e46debb8ab3f87f83aba179","downloaded_from":"2026-09-09T23:33:01.571Z","last_downloaded_at":"2026-09-09T23:33:01.571Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478068","source_sha256":"12bc476500691b981bd9d06e5febd6d407bacaccc04f9db3f5c9a320d63b63e5"}},{"number":"35","label":"35 Subsequent Measurement","anchor":"35-subsequent-measurement","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-962-35-1","para":"35-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_1DBB0B65-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"><a href=\"/glossary/c/#contributions-receivable\" class=\"term\" title=\"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.\"><span>Contributions receivable</span></a> shall include an allowance for estimated uncollectible amounts. </span></span></div></div>","snippet":"Contributions receivable shall include an allowance for estimated uncollectible amounts.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:141371f8cc10a59958537fe977319fab4a8747d92f9102a7e5301fd83e0dd697","downloaded_from":"2026-09-09T23:33:05.694Z","last_downloaded_at":"2026-09-09T23:33:05.694Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478271","source_sha256":"0d82f0a020568aed13def044d9cef9eb79ec13df0e733b1d92b3ee05b7a5c29b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:510716f8ffaa9be60648ef83dbf6f8d953760b0e40fc4d6e9a651a7eff6963e6","downloaded_from":"2026-09-09T23:33:05.694Z","last_downloaded_at":"2026-09-09T23:33:05.694Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478271","source_sha256":"0d82f0a020568aed13def044d9cef9eb79ec13df0e733b1d92b3ee05b7a5c29b"}},{"block":null,"heading":"Participant Loans","paragraphs":[{"citation":"310-962-35-2","para":"35-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_1DBB0CBF-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Participant loans shall be measured at their unpaid principal balance plus any accrued but unpaid interest.</span></span></div></div>","snippet":"Participant loans shall be measured at their unpaid principal balance plus any accrued but unpaid interest.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32b5586f7323f5e3e47b5fc78d8443ed644c7f69e5176f705c943efeed50954b","downloaded_from":"2026-09-09T23:33:05.694Z","last_downloaded_at":"2026-09-09T23:33:05.694Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478271","source_sha256":"0d82f0a020568aed13def044d9cef9eb79ec13df0e733b1d92b3ee05b7a5c29b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:88709a51b183506b1914f45b165ae9351062845c8d14d26f002a67dd956c012f","downloaded_from":"2026-09-09T23:33:05.694Z","last_downloaded_at":"2026-09-09T23:33:05.694Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478271","source_sha256":"0d82f0a020568aed13def044d9cef9eb79ec13df0e733b1d92b3ee05b7a5c29b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4a698119f9e7430268c80fda89a4844a004d9be539c4d973c2c14b483da48061","downloaded_from":"2026-09-09T23:33:05.694Z","last_downloaded_at":"2026-09-09T23:33:05.694Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478271","source_sha256":"0d82f0a020568aed13def044d9cef9eb79ec13df0e733b1d92b3ee05b7a5c29b"}},{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-962-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_1DC99D2B-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"><a href=\"/glossary/c/#contributions-receivable\" class=\"term\" title=\"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.\"><span>Contributions receivable</span></a> shall be separately identified. </span></span></div></div>","snippet":"Contributions receivable shall be separately identified.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:71e7d18b6b56773f2abdee746f1852e84ecc0f9d7f97ed2a38fe2fd8be58990c","downloaded_from":"2026-09-09T23:33:07.850Z","last_downloaded_at":"2026-09-09T23:33:07.850Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478642","source_sha256":"2e5d9748951b2ade50615d62428f1620794fd91c0ef493530dbc08531026388b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:81026105dc4948bf9d4a743986272450160fd41f4715721dbaea2282193b8d6e","downloaded_from":"2026-09-09T23:33:07.850Z","last_downloaded_at":"2026-09-09T23:33:07.850Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478642","source_sha256":"2e5d9748951b2ade50615d62428f1620794fd91c0ef493530dbc08531026388b"}},{"block":null,"heading":"Participant Loans","paragraphs":[{"citation":"310-962-45-2","para":"45-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_1DC99E5B-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For reporting purposes, participant loans shall be classified as notes receivable from participants.</span></span></div></div>","snippet":"For reporting purposes, participant loans shall be classified as notes receivable from participants.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ee4e0fc0d33cf162f08c525ab5f78e2f87303318700c8a40030babd92091aaea","downloaded_from":"2026-09-09T23:33:07.850Z","last_downloaded_at":"2026-09-09T23:33:07.850Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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id=\"sfr_1DD5C441-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The fair value disclosures prescribed in paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/825/10/#825-10-50-10\" class=\"xref\">825-10-50-10 through 50-16</a></div> are not required for participant loans.</span></span> </div> </div>","snippet":"The fair value disclosures prescribed in paragraphs 825-10-50-10 through 50-16 are not required for participant loans.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dbdf42ed8af066861ebb473e66353bcf688e8b3880bc0c0503315d1287c61718","downloaded_from":"2026-09-09T23:33:11.774Z","last_downloaded_at":"2026-09-09T23:33:11.774Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_1DE0F359-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Paragraph superseded on 06/29/2012 after the end of the transition period stated in Accounting Standards Update No. 2010-25, <em class=\"ph i\">Plan Accounting—Defined Contribution Pension Plans (Topic 962): Reporting Loans to Participants by Defined Contribution Pension Plans</em>.</span></span></div></div>","snippet":"Paragraph superseded on 06/29/2012 after the end of the transition period stated in Accounting Standards Update No. 2010-25, Plan Accounting—Defined Contribution Pension Plans (Topic 962): Reporting Loans to Participants…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e3b0930aa20ae0d8876530fefa6fba9dcbcd90a5d441c1cf640da0a66d03626f","downloaded_from":"2026-09-09T23:33:15.404Z","last_downloaded_at":"2026-09-09T23:33:15.404Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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Contributions receivable are recognized when supported by a formal commitment or legal/contractual requirement, are shown net of an allowance for estimated uncollectible amounts, and are separately identified. Participant loans are measured at unpaid principal plus accrued but unpaid interest and are reported as notes receivable from participants rather than as investments at fair value.","key_points":["Contributions receivable include amounts due under formal commitments as well as legal or contractual requirements (310-962-25-1).","Evidence of an employer's formal commitment may include a governing-body resolution approving a specified contribution, a consistent pattern of post-year-end payments attributed to the preceding plan year under an established policy, a federal tax deduction for periods ending on or before the financial statement date, or the employer's recognition of a contribution payable (310-962-25-1(a)-(d)).","An accrued contribution payable in the employer's own financial statements does not, by itself, sufficiently support the plan's recognition of a contribution receivable (310-962-25-1(d)).","Contributions receivable shall include an allowance for estimated uncollectible amounts (310-962-35-1).","Participant loans shall be measured at unpaid principal balance plus accrued but unpaid interest (310-962-35-2), and classified for reporting purposes as notes receivable from participants (310-962-45-2).","Contributions receivable shall be separately identified in the plan's statements (310-962-45-1).","The fair value disclosures in paragraphs 825-10-50-10 through 50-16 are not required for participant loans (310-962-50-1)."],"categories":["Recognition","Subsequent measurement","Presentation","Compensation and benefits"],"audience_level":"intermediate","student_note":"The key exam trap is participant loans: after ASU 2010-25 they are notes receivable measured at unpaid principal plus accrued interest, not investments carried at fair value, so the ASC 825 fair value disclosures do not apply. Also remember that the employer's accrued payable alone is not enough evidence for the plan to book a contribution receivable.","related_topics":["962-10","962-325","962-205","965-310","825-10","310-10"],"key_concepts":["contributions receivable","formal commitment","participant loans","notes receivable from participants","allowance for uncollectible amounts","defined contribution plan","unpaid principal plus accrued interest","plan financial statements"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ea252ccfbfb40e07f4949fb665ea9c7ffa1d0611497d42cb4ff98d4dcc579680","downloaded_from":"2026-09-09T23:32:49.914Z","last_downloaded_at":"2026-09-09T23:33:15.404Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"310-960","title":"Plan Accounting—Defined Benefit Pension 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Plans","topic_title":"Receivables","score":0.8437,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0856a1fd377d775c9fbfe6a056ef9218c16eb5518fd270e0c0f29668636bb0dc","downloaded_from":"2026-09-09T23:33:19.513Z","last_downloaded_at":"2026-09-09T23:33:42.861Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"715-70","title":"Defined Contribution Plans","topic_title":"Compensation—Retirement 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Companies","topic_title":"Receivables","score":0.6957,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6854a866e98bb5a0c213d77abf70409e9caeb3c808813c737f0f7998365898c2","downloaded_from":"2026-09-09T23:30:18.988Z","last_downloaded_at":"2026-09-09T23:30:40.180Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"310-954","title":"Health Care 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