{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/310/965/","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":"310-965","topic":"310","title":"Plan Accounting—Health and Welfare Benefit Plans","area":"Assets","paragraphs":11,"summary":"This Subtopic governs receivables of health and welfare benefit plans, principally contributions receivable from employers and amounts due from insurance entities. Employer contributions are recognized only when supported by a formal commitment (e.g., a governing-body resolution, an established pattern of post-year-end funding, a tax deduction, or the employer's own recorded payable), and contributions receivable must carry an allowance for estimated uncollectible amounts. Deposits with insurance entities or service providers and premium stabilization reserves remain plan assets until applied against premiums or claims, and experience-rating refunds are recorded when probable and reasonably estimable.","concepts":["contributions receivable","formal commitment","allowance for estimated uncollectible amounts","premium stabilization reserve","experience-rating refund","deposits with insurance entities","risk transfer","plan assets"],"categories":["Recognition","Subsequent measurement","Presentation","Disclosure"],"level":"intermediate","topic_title":"Receivables","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-965-00-1","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=\"SL50392184-203114\"><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=\"/glossary/p/#plan-assets\" class=\"term\" title=\"Assets—usually stocks, bonds, and other investments (except certain insurance contracts as noted in paragraph 715-60-35-109)—that have been segregated and restricted (usually in a trust) to be used for a health and welfare plan (which can include active, terminated, and retired employees or their dependents or beneficiaries). The amount of plan assets includes amounts contributed by the employer, and by plan participants for a contributory plan, and amounts earned from investing the contributions, less benefits, income taxes, and other expenses incurred. Plan assets ordinarily cannot be withdrawn by the employer except under certain circumstances when a plan has assets in excess of obligations and the employer has taken certain steps to satisfy existing obligations. Securities of the employer held by the plan are includable in plan assets provided they are transferable. Assets not segregated in a trust, or otherwise effectively restricted, so that they cannot be used by the employer for other purposes are not plan assets, even though the employer may intend that those assets be used to provide health and welfare benefits, which may include postretirement benefits. Those assets shall be accounted for in the same manner as other employer assets of a similar nature and with similar restrictions. If a plan has liabilities other than for benefits, those nonbenefit obligations are considered as reductions of plan assets. Amounts accrued by the employer but not yet paid to the plan are not plan assets. If a trust arrangement explicitly provides that segregated assets are available to satisfy claims of creditors in bankruptcy, such a provision would effectively permit those assets to be used for other purposes at the discretion of the employer. It is not necessary to determine that a trust is bankruptcy-proof for the assets of the trust to qualify as plan assets. However, assets held in a trust that explicitly provides that such assets are available to the general creditors of the employer in the event of the employer's bankruptcy would not qualify as plan assets.\"><span>Plan Assets</span></a> (1st def.)</td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/p/#plan-assets\" class=\"term\" title=\"Assets—usually stocks, bonds, and other investments (except certain insurance contracts as noted in paragraph 715-60-35-109)—that have been segregated and restricted (usually in a trust) to be used for a health and welfare plan (which can include active, terminated, and retired employees or their dependents or beneficiaries). The amount of plan assets includes amounts contributed by the employer, and by plan participants for a contributory plan, and amounts earned from investing the contributions, less benefits, income taxes, and other expenses incurred. Plan assets ordinarily cannot be withdrawn by the employer except under certain circumstances when a plan has assets in excess of obligations and the employer has taken certain steps to satisfy existing obligations. Securities of the employer held by the plan are includable in plan assets provided they are transferable. Assets not segregated in a trust, or otherwise effectively restricted, so that they cannot be used by the employer for other purposes are not plan assets, even though the employer may intend that those assets be used to provide health and welfare benefits, which may include postretirement benefits. Those assets shall be accounted for in the same manner as other employer assets of a similar nature and with similar restrictions. If a plan has liabilities other than for benefits, those nonbenefit obligations are considered as reductions of plan assets. Amounts accrued by the employer but not yet paid to the plan are not plan assets. If a trust arrangement explicitly provides that segregated assets are available to satisfy claims of creditors in bankruptcy, such a provision would effectively permit those assets to be used for other purposes at the discretion of the employer. It is not necessary to determine that a trust is bankruptcy-proof for the assets of the trust to qualify as plan assets. However, assets held in a trust that explicitly provides that such assets are available to the general creditors of the employer in the event of the employer's bankruptcy would not qualify as plan assets.\"><span>Plan Assets</span></a> (1st def.)</td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</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/310/965/#310-965-25-3\" class=\"xref\">965-310-25-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/965/#310-965-40-1\" class=\"xref\">965-310-40-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nPlan Assets (1st def.) | Amended | Accounting Standards Update No. 2016-19 | 12/14/2016 …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dffc35f7fcd6820574ba5564feb1eb59d7a958a1ddc78afdae54c4c09c624ba0","downloaded_from":"2026-09-09T23:33:19.513Z","last_downloaded_at":"2026-09-09T23:33:19.513Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478295","source_sha256":"057a2695d1b734edd0db98a76a781609034e5f97c81f4bde69d1cf599f62e243"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f3aece730287873bfbd1a0d7101c344788aeb7bef73105f0f35ae07f6570844","downloaded_from":"2026-09-09T23:33:19.513Z","last_downloaded_at":"2026-09-09T23:33:19.513Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478295","source_sha256":"057a2695d1b734edd0db98a76a781609034e5f97c81f4bde69d1cf599f62e243"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d12e66a38959a4ac46c15e586f8882a3c6ca6318c9366f57159dfa8aa0de6e08","downloaded_from":"2026-09-09T23:33:19.513Z","last_downloaded_at":"2026-09-09T23:33:19.513Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478295","source_sha256":"057a2695d1b734edd0db98a76a781609034e5f97c81f4bde69d1cf599f62e243"}},{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-965-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic provides guidance on receivables for <a href=\"/glossary/h/#health-and-welfare-benefit-plans\" class=\"term\" title=\"Health and welfare benefit plans include plans that provide the following: Any of the following benefits: Medical, dental, visual, psychiatric, or long-term health care Life insurance (offered separately from a pension plan) Certain severance benefits Accidental death or dismemberment benefits. Benefits for unemployment, disability, vacations, or holidays Other benefits such as apprenticeships, tuition assistance, day care, dependent care, housing subsidies, or legal services.\"><span>health and welfare benefit plans</span></a>.</div></div>","snippet":"This Subtopic provides guidance on receivables for health and welfare benefit plans.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:95a4117798f5705280a74051786dd24d415ed9882fddff67ff258db98f0010b6","downloaded_from":"2026-09-09T23:33:22.346Z","last_downloaded_at":"2026-09-09T23:33:22.346Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478952","source_sha256":"fcc6ba028b4bb864d54078cef50c0b49cad45b0cdbab38c786c5ab077794f71b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32ccdc726cf2be54c7613919db32679ba9263363ea17fdaeb189ac305a5b0f6a","downloaded_from":"2026-09-09T23:33:22.346Z","last_downloaded_at":"2026-09-09T23:33:22.346Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478952","source_sha256":"fcc6ba028b4bb864d54078cef50c0b49cad45b0cdbab38c786c5ab077794f71b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dc81384f30180044b0cc23638f7510ef57f3e5af4dc6d67cea906d9e1321ee4c","downloaded_from":"2026-09-09T23:33:22.346Z","last_downloaded_at":"2026-09-09T23:33:22.346Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478952","source_sha256":"fcc6ba028b4bb864d54078cef50c0b49cad45b0cdbab38c786c5ab077794f71b"}},{"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":"310-965-15-1","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-F76BAC6A-F007-47F7-B1AC-06A654CF8A37.ditamap\" class=\"ditamap\">965-10-15</a>.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 965-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b98b781909a58819bfecc796414ac70da27b4afe128dfaa75257c024609eff77","downloaded_from":"2026-09-09T23:33:26.335Z","last_downloaded_at":"2026-09-09T23:33:26.335Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477229","source_sha256":"aedb0bf6c5b2d21bcd59fa8953f76effb1acb88e3c6a1630f4eb07e6a915d00d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e62e35628b42a4d9d1c654091391f2ce24063187574f3c79d73d3232ca0fc62c","downloaded_from":"2026-09-09T23:33:26.335Z","last_downloaded_at":"2026-09-09T23:33:26.335Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477229","source_sha256":"aedb0bf6c5b2d21bcd59fa8953f76effb1acb88e3c6a1630f4eb07e6a915d00d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c7ad5121e91c5d31a81d47c477894982b734986abaa978e047e0ed8fbdf6c994","downloaded_from":"2026-09-09T23:33:26.335Z","last_downloaded_at":"2026-09-09T23:33:26.335Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477229","source_sha256":"aedb0bf6c5b2d21bcd59fa8953f76effb1acb88e3c6a1630f4eb07e6a915d00d"}},{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":"Employer Contributions","paragraphs":[{"citation":"310-965-25-1","para":"25-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_225EFFCB-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">With respect to employers' contributions recognized pursuant to a formal commitment, evidence of such a 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_225F042E-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_225F08A1-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">A consistent pattern of making payments after the end of the plan year, pursuant to an established funding 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_225F0C2E-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">A deduction of a contribution for federal income 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_225F0F64-6E94-1014-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_225F128A-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"> The existence of an accrued liability in the employer's statement of financial position or a plan's benefit obligations exceeding its net assets available for benefit obligations does not, by itself, provide sufficient support for recognition of a contribution receivable by the plan. </span></span></div></li></ol></div></div>","snippet":"With respect to employers' contributions recognized pursuant to a formal commitment, evidence of such a commitment may include any of the following:\n(a) A resolution by the employer's governing body approving a specified…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:95f2299039857af1102d3fd97e351fa630fc0e00fa7ff1765b2ada20ad09829f","downloaded_from":"2026-09-09T23:33:32.243Z","last_downloaded_at":"2026-09-09T23:33:32.243Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477861","source_sha256":"25eb3f4f6eefbc2d4d408678eef880bf9558f3e0af2477d5263566b801301579"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5620219108512f9a6fb787f054e856349d8159279a6455cf744db776e94b0f95","downloaded_from":"2026-09-09T23:33:32.243Z","last_downloaded_at":"2026-09-09T23:33:32.243Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477861","source_sha256":"25eb3f4f6eefbc2d4d408678eef880bf9558f3e0af2477d5263566b801301579"}},{"block":null,"heading":"Premiums Paid to Insurance Entities","paragraphs":[{"citation":"310-965-25-2","para":"25-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_225F15FF-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Whether a premium paid to an insurance entity represents payment for the transfer of risk or merely represents a deposit will depend on the circumstances of the arrangement. The nature of payments made to an insurance entity shall be analyzed to determine the extent to which financial risk has been transferred from the plan to the insurance entity. Insurance entities may require that a deposit be maintained that can be applied against possible future losses in excess of current premiums. See Subtopic <a altsource=\"GUID-3460DAA7-3926-4A35-BF19-FD8C42B70408.ditamap\" class=\"ditamap\">340-30</a> for additional guidance on accounting for payments to insurance entities.</span></span></div></div>","snippet":"Whether a premium paid to an insurance entity represents payment for the transfer of risk or merely represents a deposit will depend on the circumstances of the arrangement. The nature of payments made to an insurance en…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9452c1478038107d2c12e3d15b8649091780b00bb01edf134c192034247e5969","downloaded_from":"2026-09-09T23:33:32.243Z","last_downloaded_at":"2026-09-09T23:33:32.243Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477861","source_sha256":"25eb3f4f6eefbc2d4d408678eef880bf9558f3e0af2477d5263566b801301579"}},{"citation":"310-965-25-3","para":"25-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_225F18D8-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">These deposits shall be reported as <a href=\"/glossary/p/#plan-assets\" class=\"term\" title=\"Assets—usually stocks, bonds, and other investments (except certain insurance contracts as noted in paragraph 715-60-35-109)—that have been segregated and restricted (usually in a trust) to be used for a health and welfare plan (which can include active, terminated, and retired employees or their dependents or beneficiaries). The amount of plan assets includes amounts contributed by the employer, and by plan participants for a contributory plan, and amounts earned from investing the contributions, less benefits, income taxes, and other expenses incurred. Plan assets ordinarily cannot be withdrawn by the employer except under certain circumstances when a plan has assets in excess of obligations and the employer has taken certain steps to satisfy existing obligations. Securities of the employer held by the plan are includable in plan assets provided they are transferable. Assets not segregated in a trust, or otherwise effectively restricted, so that they cannot be used by the employer for other purposes are not plan assets, even though the employer may intend that those assets be used to provide health and welfare benefits, which may include postretirement benefits. Those assets shall be accounted for in the same manner as other employer assets of a similar nature and with similar restrictions. If a plan has liabilities other than for benefits, those nonbenefit obligations are considered as reductions of plan assets. Amounts accrued by the employer but not yet paid to the plan are not plan assets. If a trust arrangement explicitly provides that segregated assets are available to satisfy claims of creditors in bankruptcy, such a provision would effectively permit those assets to be used for other purposes at the discretion of the employer. It is not necessary to determine that a trust is bankruptcy-proof for the assets of the trust to qualify as plan assets. However, assets held in a trust that explicitly provides that such assets are available to the general creditors of the employer in the event of the employer's bankruptcy would not qualify as plan assets.\"><span>plan assets</span></a> until such amounts are used to pay premiums. </span></span><span class=\"sfragment\" id=\"sfr_225F1BFB-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Similarly, premium stabilization reserves, which exist when premiums paid to an insurance entity exceed the total of claims paid and other charges, are held by an insurance entity and used to reduce future premium payments. </span></span><span class=\"sfragment\" id=\"sfr_225F1F04-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Premium stabilization reserves generally shall be reported as assets of the plan until such amounts are used to pay premiums. </span></span><span class=\"sfragment\" id=\"sfr_225F214C-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">If such reserves are forfeitable when the insurance contract terminates, this possibility shall be considered in recognizing this asset. </span></span><span class=\"sfragment\" id=\"sfr_225F22D4-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">In the case of experience-rating refunds, and in cases when the policy year does not coincide with the plan's fiscal year, the refund due as of the financial statement date shall be reported as a plan asset if it is probable that a refund is due and the amount can be reasonably estimated. </span></span></div></div>","snippet":"These deposits shall be reported as plan assets until such amounts are used to pay premiums. Similarly, premium stabilization reserves, which exist when premiums paid to an insurance entity exceed the total of claims pai…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:33a6936e20e684413a2c868a2667c6484cc5c79e14ddeb29433b05d54e816afe","downloaded_from":"2026-09-09T23:33:32.243Z","last_downloaded_at":"2026-09-09T23:33:32.243Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477861","source_sha256":"25eb3f4f6eefbc2d4d408678eef880bf9558f3e0af2477d5263566b801301579"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c6e0ffa5fd0d8a57a3b91cd2712e323f8506148dc6fc6c55c4b00b2e1f1e039","downloaded_from":"2026-09-09T23:33:32.243Z","last_downloaded_at":"2026-09-09T23:33:32.243Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477861","source_sha256":"25eb3f4f6eefbc2d4d408678eef880bf9558f3e0af2477d5263566b801301579"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:252eb8626346786638928d4c8a1ca44d0d6f482fe3bc5c444051bfcf18bf767e","downloaded_from":"2026-09-09T23:33:32.243Z","last_downloaded_at":"2026-09-09T23:33:32.243Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477861","source_sha256":"25eb3f4f6eefbc2d4d408678eef880bf9558f3e0af2477d5263566b801301579"}},{"number":"35","label":"35 Subsequent Measurement","anchor":"35-subsequent-measurement","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-965-35-1","para":"35-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_226A13C0-6E94-1014-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":"sha256:5877aa9942a88129fab54daf84d6493bdbf0239cf62b6c38c856e75889895200","downloaded_from":"2026-09-09T23:33:34.671Z","last_downloaded_at":"2026-09-09T23:33:34.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477805","source_sha256":"69ad0dbf84759ce641af0c6e340d2b10c2574415df78ab8a4718a9a0e67d0934"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:099ae850efe94cc4153c7b5d0b2549636a9b7b3117c475be0435ba5807122eb0","downloaded_from":"2026-09-09T23:33:34.671Z","last_downloaded_at":"2026-09-09T23:33:34.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477805","source_sha256":"69ad0dbf84759ce641af0c6e340d2b10c2574415df78ab8a4718a9a0e67d0934"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cdfb1a89a5075b12eb29bc4c86d6c0018089d9da2fc9cdc3b9da11b6712ec717","downloaded_from":"2026-09-09T23:33:34.671Z","last_downloaded_at":"2026-09-09T23:33:34.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477805","source_sha256":"69ad0dbf84759ce641af0c6e340d2b10c2574415df78ab8a4718a9a0e67d0934"}},{"number":"40","label":"40 Derecognition","anchor":"40-derecognition","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-965-40-1","para":"40-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_22759F1D-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Service providers may require that deposits by the plan be applied against claims paid on behalf of plan participants. </span></span><span class=\"sfragment\" id=\"sfr_2275A0CF-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Such deposits shall be reported as <a href=\"/glossary/p/#plan-assets\" class=\"term\" title=\"Assets—usually stocks, bonds, and other investments (except certain insurance contracts as noted in paragraph 715-60-35-109)—that have been segregated and restricted (usually in a trust) to be used for a health and welfare plan (which can include active, terminated, and retired employees or their dependents or beneficiaries). The amount of plan assets includes amounts contributed by the employer, and by plan participants for a contributory plan, and amounts earned from investing the contributions, less benefits, income taxes, and other expenses incurred. Plan assets ordinarily cannot be withdrawn by the employer except under certain circumstances when a plan has assets in excess of obligations and the employer has taken certain steps to satisfy existing obligations. Securities of the employer held by the plan are includable in plan assets provided they are transferable. Assets not segregated in a trust, or otherwise effectively restricted, so that they cannot be used by the employer for other purposes are not plan assets, even though the employer may intend that those assets be used to provide health and welfare benefits, which may include postretirement benefits. Those assets shall be accounted for in the same manner as other employer assets of a similar nature and with similar restrictions. If a plan has liabilities other than for benefits, those nonbenefit obligations are considered as reductions of plan assets. Amounts accrued by the employer but not yet paid to the plan are not plan assets. If a trust arrangement explicitly provides that segregated assets are available to satisfy claims of creditors in bankruptcy, such a provision would effectively permit those assets to be used for other purposes at the discretion of the employer. It is not necessary to determine that a trust is bankruptcy-proof for the assets of the trust to qualify as plan assets. However, assets held in a trust that explicitly provides that such assets are available to the general creditors of the employer in the event of the employer's bankruptcy would not qualify as plan assets.\"><span>plan assets</span></a> until the deposit is applied against paid claims. </span></span></div></div>","snippet":"Service providers may require that deposits by the plan be applied against claims paid on behalf of plan participants. Such deposits shall be reported as plan assets until the deposit is applied against paid claims.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ad90592c72cb367207d07a55629533b2c0a7a5462388b837c77fa5e7879e095","downloaded_from":"2026-09-09T23:33:37.605Z","last_downloaded_at":"2026-09-09T23:33:37.605Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477950","source_sha256":"62571b0c860dc954277789dd3d51e31727da90663250111e6e9d7b8ad728bf81"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2a925494f86c2c5ab51936473a94a1a29b9c8b4d0871aa5348420cb3377129df","downloaded_from":"2026-09-09T23:33:37.605Z","last_downloaded_at":"2026-09-09T23:33:37.605Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477950","source_sha256":"62571b0c860dc954277789dd3d51e31727da90663250111e6e9d7b8ad728bf81"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f378e042df42f43fa553007fff8bd281c62269411b684b05f35dbb398937c4b3","downloaded_from":"2026-09-09T23:33:37.605Z","last_downloaded_at":"2026-09-09T23:33:37.605Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477950","source_sha256":"62571b0c860dc954277789dd3d51e31727da90663250111e6e9d7b8ad728bf81"}},{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-965-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_227EEE2A-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:aca9aa9acdea18a69099fbbfb84c086135c97e4643291641e2bebf33993c1aaa","downloaded_from":"2026-09-09T23:33:40.846Z","last_downloaded_at":"2026-09-09T23:33:40.846Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477554","source_sha256":"07b4a87d4d85073e44090a6d6ff4fa8c2dbc1d5ef2bf70e1cae30aa3d50ba30d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08113700df9f06f0d97c3e4724a8ee841119d9cce2497aeafba371fcb8f84acd","downloaded_from":"2026-09-09T23:33:40.846Z","last_downloaded_at":"2026-09-09T23:33:40.846Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477554","source_sha256":"07b4a87d4d85073e44090a6d6ff4fa8c2dbc1d5ef2bf70e1cae30aa3d50ba30d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c03fe13d39cb17bf6e84512ebc40ab2bbc6d9ad5d20b37fcf3e9fa2f309c7ef2","downloaded_from":"2026-09-09T23:33:40.846Z","last_downloaded_at":"2026-09-09T23:33:40.846Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477554","source_sha256":"07b4a87d4d85073e44090a6d6ff4fa8c2dbc1d5ef2bf70e1cae30aa3d50ba30d"}},{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-965-50-1","para":"50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_2289ED06-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Disclosure of the nature of payments made to insurance entities shall be made for both of the following: </span></span><ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\">Deposits required to be maintained to be applied against future losses in excess of current premiums</div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\">Premium stabilization reserves.</div></li></ol></div></div>","snippet":"Disclosure of the nature of payments made to insurance entities shall be made for both of the following:\n(a) Deposits required to be maintained to be applied against future losses in excess of current premiums\n(b) Premiu…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b097c78b1d326de91c153cda7e4e318c804636bdff746fd518182497759e3b1d","downloaded_from":"2026-09-09T23:33:42.861Z","last_downloaded_at":"2026-09-09T23:33:42.861Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478640","source_sha256":"3734ddfbcfd97d230f92835554736e74c0692a7f4bce97d287e7d428381358ac"}},{"citation":"310-965-50-2","para":"50-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_2289EE0D-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">If the amount of the refund due from an insurance entity for experience-rating cannot be reasonably estimated, that fact shall be disclosed. </span></span></div></div>","snippet":"If the amount of the refund due from an insurance entity for experience-rating cannot be reasonably estimated, that fact shall be disclosed.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:04690360341b86d33c4f99a10c941f0aebe7ef021c3db4b151da8563de239337","downloaded_from":"2026-09-09T23:33:42.861Z","last_downloaded_at":"2026-09-09T23:33:42.861Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478640","source_sha256":"3734ddfbcfd97d230f92835554736e74c0692a7f4bce97d287e7d428381358ac"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e7674862471a401ab68497b0696c596f43d356f3eaa70c96173b07e63adab168","downloaded_from":"2026-09-09T23:33:42.861Z","last_downloaded_at":"2026-09-09T23:33:42.861Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478640","source_sha256":"3734ddfbcfd97d230f92835554736e74c0692a7f4bce97d287e7d428381358ac"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e013e4ce0da522cbe294ab7d07c3e9d7bc193ba84b86bab909459611ae8ffd84","downloaded_from":"2026-09-09T23:33:42.861Z","last_downloaded_at":"2026-09-09T23:33:42.861Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478640","source_sha256":"3734ddfbcfd97d230f92835554736e74c0692a7f4bce97d287e7d428381358ac"}}],"enrichment":{"summary":"This Subtopic governs receivables of health and welfare benefit plans, principally contributions receivable from employers and amounts due from insurance entities. Employer contributions are recognized only when supported by a formal commitment (e.g., a governing-body resolution, an established pattern of post-year-end funding, a tax deduction, or the employer's own recorded payable), and contributions receivable must carry an allowance for estimated uncollectible amounts. Deposits with insurance entities or service providers and premium stabilization reserves remain plan assets until applied against premiums or claims, and experience-rating refunds are recorded when probable and reasonably estimable.","key_points":["Evidence of a formal commitment supporting recognition of an employer contribution receivable may include a governing-body resolution, a consistent pattern of post-plan-year payments under an established funding policy, a federal income tax deduction for periods ending on or before the financial statement date, or the employer's recognition of a contribution payable (310-965-25-1).","An accrued liability on the employer's balance sheet, or benefit obligations exceeding the plan's net assets available for benefits, does not by itself support recognizing a contribution receivable by the plan (310-965-25-1(d)).","Payments to an insurance entity must be analyzed to determine the extent to which financial risk has actually been transferred from the plan versus merely constituting a deposit; see Subtopic 340-30 (310-965-25-2).","Deposits held by insurance entities and premium stabilization reserves are generally reported as plan assets until used to pay premiums, with forfeitability on contract termination considered in recognizing the asset (310-965-25-3); deposits with service providers are plan assets until applied against paid claims (310-965-40-1).","An experience-rating refund due at the financial statement date is reported as a plan asset if a refund is probable and the amount can be reasonably estimated (310-965-25-3).","Contributions receivable shall include an allowance for estimated uncollectible amounts (310-965-35-1) and shall be separately identified (310-965-45-1).","Disclosure is required of the nature of payments to insurance entities for required loss deposits and premium stabilization reserves (310-965-50-1), and of the fact that an experience-rating refund cannot be reasonably estimated (310-965-50-2)."],"categories":["Recognition","Subsequent measurement","Presentation","Disclosure"],"audience_level":"intermediate","student_note":"Exam questions hinge on the fact that a plan cannot book a contribution receivable merely because the employer has an accrued liability or the plan is underfunded — objective evidence of a formal commitment is required. Also remember that deposits and premium stabilization reserves stay on the plan's books as assets until actually applied to premiums or claims.","related_topics":["965-10","965-205","340-30","960","962","310-10"],"key_concepts":["contributions receivable","formal commitment","allowance for estimated uncollectible amounts","premium stabilization reserve","experience-rating refund","deposits with insurance entities","risk transfer","plan assets"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:00d7b4e849f096e88940a83a688a5bf72ce5e42baeb9d9b8ba0b856ce948651c","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"}},"related":[{"number":"310-960","title":"Plan Accounting—Defined Benefit Pension Plans","topic_title":"Receivables","score":0.873,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ef5890d70c2127dcf17d985eedb503829e495550a134056e2589c8f747c96a44","downloaded_from":"2026-09-09T23:32:31.640Z","last_downloaded_at":"2026-09-09T23:32:45.897Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"310-962","title":"Plan Accounting—Defined Contribution Pension Plans","topic_title":"Receivables","score":0.8437,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:abf4bbfae07058335e12ab2b74a63d828315b57d6a7a51eabcc2fdec1439d330","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"}},{"number":"310-954","title":"Health Care 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