{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/310/","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","title":"Receivables","area":"Assets","group":null,"subtopics":[{"number":"310-10","topic":"310","title":"Overall","area":"Assets","paragraphs":254,"summary":"ASC 310-10 is the Overall subtopic for receivables, providing general guidance on recognizing, measuring, presenting, and disclosing loans and trade receivables (including factoring, loan syndications, standby commitments to purchase loans, purchased credit card portfolios, and secured loans), plus a separate set of Subsections on acquisition, development, and construction (ADC) arrangements. Receivables held for the foreseeable future are carried at amortized cost basis (with credit losses under Topic 326), while nonmortgage loans held for sale are carried at the lower of amortized cost basis or fair value through a valuation allowance. The ADC Subsections tell a lender whether an arrangement in which it participates in expected residual profit is a loan, a real estate investment, or a real estate joint venture; most of the old impairment/TDR guidance in this subtopic was superseded by ASU 2016-13 and ASU 2022-02, leaving modification disclosures behind.","concepts":["financing receivable","amortized cost basis","lower of amortized cost basis or fair value","held for sale classification","standby commitment to purchase loans","acquisition, development, and construction arrangement","expected residual profit","modification to debtor experiencing financial difficulty"],"categories":["Financial instruments","Subsequent measurement","Disclosure","Presentation"],"level":"intermediate","topic_title":"Receivables","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-10-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Amortized Cost BasisAddedAccounting Standards Update No. 2016-1306/16/2016
Class of Financing ReceivableAmendedAccounting Standards Update No. 2016-1306/16/2016
Class of Financing ReceivableAddedAccounting Standards Update No. 2010-2007/21/2010
Collateral-Dependent LoanSupersededAccounting Standards Update No. 2016-1306/16/2016
Commencement Date of the Lease (Commencement Date)AddedAccounting Standards Update No. 2016-0202/25/2016
ContractAddedAccounting Standards Update No. 2016-0202/25/2016
Credit Quality IndicatorAmendedAccounting Standards Update No. 2016-1912/14/2016
Credit Quality IndicatorSupersededAccounting Standards Update No. 2016-1306/16/2016
Credit Quality IndicatorAddedAccounting Standards Update No. 2010-2007/21/2010
Direct Financing LeaseAmendedAccounting Standards Update No. 2021-0507/19/2021
Direct Financing LeaseAddedAccounting Standards Update No. 2016-0202/25/2016
Debt Security (1st def.)AmendedAccounting Standards Update No. 2016-1912/14/2016
Effective Interest RateAmendedAccounting Standards Update No. 2016-1912/14/2016
Effective Interest RateSupersededAccounting Standards Update No. 2016-1306/16/2016
Financial Asset (1st def.)SupersededAccounting Standards Update No. 2016-1912/14/2016
Financial Asset (1st def.)AddedAccounting Standards Update No. 2016-1306/16/2016
Financial Asset (2nd def.)AddedAccounting Standards Update No. 2016-1912/14/2016
Financing ReceivableAddedAccounting Standards Update No. 2010-2007/21/2010
LeaseAddedAccounting Standards Update No. 2016-0202/25/2016
Lease PaymentsAddedAccounting Standards Update No. 2016-0202/25/2016
Lease ReceivableAddedAccounting Standards Update No. 2016-0202/25/2016
Lease TermAddedAccounting Standards Update No. 2016-0202/25/2016
LesseeAddedAccounting Standards Update No. 2016-0202/25/2016
LessorAddedAccounting Standards Update No. 2016-0202/25/2016
Leveraged LeaseAddedAccounting Standards Update No. 2016-0202/25/2016
Portfolio SegmentAmendedAccounting Standards Update No. 2016-1306/16/2016
Portfolio SegmentAddedAccounting Standards Update No. 2010-2007/21/2010
Purchased Financial Assets with Credit DeteriorationAmendedAccounting Standards Update No. 2016-1912/14/2016
Purchased Financial Assets with Credit DeteriorationAddedAccounting Standards Update No. 2016-1306/16/2016
Recorded InvestmentAmendedAccounting Standards Update No. 2015-1006/12/2015
Purchased Seasoned LoansAmendedAccounting Standards Update No. 2025-0811/12/2025
Related PartiesSupersededAccounting Standards Update No. 2016-1306/16/2016
Related PartiesAddedAccounting Standards Update No. 2010-2007/21/2010
Sales-Type LeaseAmendedAccounting Standards Update No. 2021-0507/19/2021
Sales-Type LeaseAddedAccounting Standards Update No. 2016-0202/25/2016
Troubled Debt RestructuringSupersededAccounting Standards Update No. 2022-0203/31/2022
Troubled Debt RestructuringAddedAccounting Standards Update No. 2010-2007/21/2010
Underlying AssetAddedAccounting Standards Update No. 2016-0202/25/2016
310-10-05-1AmendedAccounting Standards Update No. 2022-0203/31/2022
310-10-05-1AmendedAccounting Standards Update No. 2016-1306/16/2016
310-10-15-2AmendedAccounting Standards Update No. 2010-2007/21/2010
310-10-30-4 through 30-6
AmendedAccounting Standards Update No. 2012-0410/01/2012
310-10-35-1 through 35-43
SupersededAccounting Standards Update No. 2016-1306/16/2016
310-10-35-2AmendedAccounting Standards Update No. 2015-1006/12/2015
310-10-35-4 through 35-7
AmendedAccounting Standards Update No. 2015-1006/12/2015
310-10-35-11AmendedAccounting Standards Update No. 2014-0905/28/2014
310-10-35-11AmendedAccounting Standards Update No. 2010-2007/21/2010
310-10-35-12 through 35-14
AmendedAccounting Standards Update No. 2015-1006/12/2015
310-10-35-13AmendedAccounting Standards Update No. 2016-0202/25/2016
310-10-35-16AmendedAccounting Standards Update No. 2015-1006/12/2015
310-10-35-20AmendedAccounting Standards Update No. 2015-1006/12/2015
310-10-35-22AmendedAccounting Standards Update No. 2011-0405/12/2011
310-10-35-31 through 35-33
AmendedAccounting Standards Update No. 2015-1006/12/2015
310-10-35-31AAddedAccounting Standards Update No. 2022-0103/28/2022
310-10-35-37AmendedAccounting Standards Update No. 2015-1006/12/2015
310-10-35-44AmendedAccounting Standards Update No. 2016-1306/16/2016
310-10-35-45AmendedAccounting Standards Update No. 2009-1612/23/2009
310-10-35-46 through 35-48
AmendedAccounting Standards Update No. 2016-1306/16/2016
310-10-35-47AmendedAccounting Standards Update No. 2019-0404/25/2019
310-10-35-47AmendedMaintenance Update 2017-06 (PDF)04/07/2017
310-10-35-47AAddedAccounting Standards Update No. 2019-0404/25/2019
310-10-35-48AmendedAccounting Standards Update No. 2019-0404/25/2019
310-10-35-48AAddedAccounting Standards Update No. 2019-0404/25/2019
310-10-35-48BAddedAccounting Standards Update No. 2019-0404/25/2019
310-10-35-49SupersededAccounting Standards Update No. 2016-1306/16/2016
310-10-35-53A through 35-53C
AddedAccounting Standards Update No. 2016-1306/16/2016
310-10-35-53BAmendedAccounting Standards Update No. 2025-0811/12/2025
310-10-40-1AAmendedAccounting Standards Update No. 2022-0203/31/2022
310-10-40-1AAddedAccounting Standards Update No. 2014-1408/08/2014
310-10-40-4AmendedAccounting Standards Update No. 2017-0502/22/2017
310-10-40-4AmendedAccounting Standards Update No. 2014-0905/28/2014
310-10-40-5AmendedAccounting Standards Update No. 2016-0202/25/2016
310-10-40-5AmendedAccounting Standards Update No. 2014-0905/28/2014
310-10-45-1AmendedAccounting Standards Update No. 2016-1306/16/2016
310-10-45-2AmendedAccounting Standards Update No. 2019-0404/25/2019
310-10-45-4SupersededAccounting Standards Update No. 2012-0410/01/2012
310-10-45-4A through 45-6
SupersededAccounting Standards Update No. 2016-1306/16/2016
310-10-45-4AAddedAccounting Standards Update No. 2012-0410/01/2012
310-10-45-11AmendedAccounting Standards Update No. 2016-0101/05/2016
310-10-45-14AmendedAccounting Standards Update No. 2015-1006/12/2015
310-10-50-1AmendedAccounting Standards Update No. 2016-1306/16/2016
310-10-50-1AmendedAccounting Standards Update No. 2010-2007/21/2010
310-10-50-1AAddedAccounting Standards Update No. 2010-2007/21/2010
310-10-50-2AmendedAccounting Standards Update No. 2016-1306/16/2016
310-10-50-2AmendedAccounting Standards Update No. 2010-2007/21/2010
310-10-50-3AmendedMaintenance Update 2015-11 (PDF)06/19/2015
310-10-50-4AmendedAccounting Standards Update No. 2016-1306/16/2016
310-10-50-4AmendedAccounting Standards Update No. 2010-2007/21/2010
310-10-50-4ASupersededAccounting Standards Update No. 2016-1306/16/2016
310-10-50-4AAddedAccounting Standards Update No. 2010-2007/21/2010
310-10-50-5A through 50-10
SupersededAccounting Standards Update No. 2016-1306/16/2016
310-10-50-5AmendedAccounting Standards Update No. 2009-1612/23/2009
310-10-50-5AAddedAccounting Standards Update No. 2010-2007/21/2010
310-10-50-5BAddedAccounting Standards Update No. 2010-2007/21/2010
310-10-50-5BAmendedAccounting Standards Update No. 2010-2509/28/2010
310-10-50-6AmendedAccounting Standards Update No. 2010-2007/21/2010
310-10-50-7AmendedAccounting Standards Update No. 2010-2007/21/2010
310-10-50-7AAddedAccounting Standards Update No. 2010-2007/21/2010
310-10-50-7BAddedAccounting Standards Update No. 2010-2007/21/2010
310-10-50-7BAmendedAccounting Standards Update No. 2010-2509/28/2010
310-10-50-9AmendedAccounting Standards Update No. 2010-2007/21/2010
310-10-50-10AmendedAccounting Standards Update No. 2010-2007/21/2010
310-10-50-11AmendedAccounting Standards Update No. 2025-1112/08/2025
310-10-50-11AmendedAccounting Standards Update No. 2022-0203/31/2022
310-10-50-11AmendedAccounting Standards Update No. 2014-0401/17/2014
310-10-50-11A through 50-11C
SupersededAccounting Standards Update No. 2016-1306/16/2016
310-10-50-11A through 50-11C
AddedAccounting Standards Update No. 2010-2007/21/2010
310-10-50-12SupersededAccounting Standards Update No. 2010-2007/21/2010
310-10-50-13SupersededAccounting Standards Update No. 2010-2007/21/2010
310-10-50-14 through 50-21
SupersededAccounting Standards Update No. 2016-1306/16/2016
310-10-50-14AmendedAccounting Standards Update No. 2012-0410/01/2012
310-10-50-14AAddedAccounting Standards Update No. 2010-2007/21/2010
310-10-50-15AmendedAccounting Standards Update No. 2010-2007/21/2010
310-10-50-17AmendedAccounting Standards Update No. 2010-2007/21/2010
310-10-50-20AmendedAccounting Standards Update No. 2010-2007/21/2010
310-10-50-21AmendedAccounting Standards Update No. 2010-2007/21/2010
310-10-50-22SupersededAccounting Standards Update No. 2010-2007/21/2010
310-10-50-23SupersededAccounting Standards Update No. 2010-2007/21/2010
310-10-50-24SupersededAccounting Standards Update No. 2016-1306/16/2016
310-10-50-25AmendedAccounting Standards Update No. 2016-1306/16/2016
310-10-50-26AmendedAccounting Standards Update No. 2016-0101/05/2016
310-10-50-26AmendedAccounting Standards Update No. 2010-2007/21/2010
310-10-50-27 through 50-30
SupersededAccounting Standards Update No. 2016-1306/16/2016
310-10-50-27 through 50-34
AddedAccounting Standards Update No. 2010-2007/21/2010
310-10-50-31 through 50-34
SupersededAccounting Standards Update No. 2022-0203/31/2022
310-10-50-31 through 50-34
AmendedAccounting Standards Update No. 2011-0101/19/2011
310-10-50-31 through 50-34
AmendedAccounting Standards Update No. 2011-0204/05/2011
310-10-50-32 through 50-34
AmendedAccounting Standards Update No. 2016-1306/16/2016
310-10-50-35AmendedAccounting Standards Update No. 2025-1112/08/2025
310-10-50-35AddedAccounting Standards Update No. 2014-0401/17/2014
310-10-50-36 through 50-48
AddedAccounting Standards Update No. 2022-0203/31/2022
310-10-50-40AmendedAccounting Standards Update No. 2025-1212/17/2025
310-10-50-41 through 50-44
AmendedAccounting Standards Update No. 2025-1112/08/2025
310-10-55-1 through 55-11
SupersededAccounting Standards Update No. 2016-1306/16/2016
310-10-55-2AmendedAccounting Standards Update No. 2010-2007/21/2010
310-10-55-3AmendedAccounting Standards Update No. 2010-2007/21/2010
310-10-55-7 through 55-22
AddedAccounting Standards Update No. 2010-2007/21/2010
310-10-55-12SupersededAccounting Standards Update No. 2022-0203/31/2022
310-10-55-12A through 55-12K
AddedAccounting Standards Update No. 2022-0203/31/2022
310-10-55-16 through 55-22
SupersededAccounting Standards Update No. 2016-1306/16/2016
310-10-55-14AmendedAccounting Standards Update No. 2016-0202/25/2016
310-10-60-4AmendedAccounting Standards Update No. 2016-2012/21/2016
310-10-60-4AmendedAccounting Standards Update No. 2014-0905/28/2014
310-10-60-5AmendedAccounting Standards Update No. 2020-1010/29/2020
310-10-65-1AddedAccounting Standards Update No. 2010-1804/29/2010
310-10-65-2AddedAccounting Standards Update No. 2010-2007/21/2010
310-10-65-3AddedAccounting Standards Update No. 2011-0101/19/2011
","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nAmortized Cost Basis | Added | Accounting Standards Update No. 2016-13 | 06/16/2016 |\nCl…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d93aebd5914e2450210debcc7a239458ae9bd878097b9b782a4dc700e8af85d8","downloaded_from":"2026-09-09T23:24:42.337Z","last_downloaded_at":"2026-09-09T23:24:42.337Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481771","source_sha256":"4f9ad05731f66a4512f9b5d9b2db9d2db781a404d15e559a3f5ffdb61de2a673"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:decc17db5888d47272f3b52740f127e010f26fcc0c25f6aa71181b89d3af4d87","downloaded_from":"2026-09-09T23:24:42.337Z","last_downloaded_at":"2026-09-09T23:24:42.337Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481771","source_sha256":"4f9ad05731f66a4512f9b5d9b2db9d2db781a404d15e559a3f5ffdb61de2a673"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:721154ac3d58b8d94093a39030b5e6f8089feca652634429c5cfeb424c6939f8","downloaded_from":"2026-09-09T23:24:42.337Z","last_downloaded_at":"2026-09-09T23:24:42.337Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481771","source_sha256":"4f9ad05731f66a4512f9b5d9b2db9d2db781a404d15e559a3f5ffdb61de2a673"}},{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-10-05-1","para":"05-1","html":"
The Receivables Topic includes the following Subtopics:
  1. a
    Overall
  2. b
    Nonrefundable Fees and Other Costs
  3. c
    Subparagraph superseded by Accounting Standards Update No. 2016-13.
  4. d
    Subparagraph superseded by Accounting Standards Update No. 2022-02.
","snippet":"The Receivables Topic includes the following Subtopics:\n(a) Overall\n(b) Nonrefundable Fees and Other Costs\n(c) Subparagraph superseded by Accounting Standards Update No. 2016-13.\n(d) Subparagraph superseded by Accounting…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:774c050720d8b039e8ba7e5b16d4b59f5fbe251f386caeb1cbeb12c2bc7da99d","downloaded_from":"2026-09-09T23:24:46.214Z","last_downloaded_at":"2026-09-09T23:24:46.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481738","source_sha256":"53456975fa1f4197aae7e3236d8705c5e6b4623b74576f173f24513590e4ed4b"}},{"citation":"310-10-05-2","para":"05-2","html":"
The Overall Subtopic establishes general guidance for receivables. The guidance is presented in the following two Subsections:
  1. a
    General
  2. b
    Acquisition, Development, and Construction Arrangements.
","snippet":"The Overall Subtopic establishes general guidance for receivables. The guidance is presented in the following two Subsections:\n(a) General\n(b) Acquisition, Development, and Construction Arrangements.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2dc0f85b493f22c3b726c8d705fbe173134d535a35c731d06ffac3d5400ac942","downloaded_from":"2026-09-09T23:24:46.214Z","last_downloaded_at":"2026-09-09T23:24:46.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481738","source_sha256":"53456975fa1f4197aae7e3236d8705c5e6b4623b74576f173f24513590e4ed4b"}},{"citation":"310-10-05-3","para":"05-3","html":"
The General Subsections provide guidance on a variety of accounting issues related to receivables. The following paragraphs provide background information on types of receivables addressed in the General Subsections.
","snippet":"The General Subsections provide guidance on a variety of accounting issues related to receivables. The following paragraphs provide background information on types of receivables addressed in the General Subsections.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aae9dadb1eff6ee33b686d215ba1361ce7cdc823cd48d2c636d75f2d8109faad","downloaded_from":"2026-09-09T23:24:46.214Z","last_downloaded_at":"2026-09-09T23:24:46.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481738","source_sha256":"53456975fa1f4197aae7e3236d8705c5e6b4623b74576f173f24513590e4ed4b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ec28d78eb270b635200fe59e37b39be05533b478bc6e1e90affabab95de6ac64","downloaded_from":"2026-09-09T23:24:46.214Z","last_downloaded_at":"2026-09-09T23:24:46.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481738","source_sha256":"53456975fa1f4197aae7e3236d8705c5e6b4623b74576f173f24513590e4ed4b"}},{"block":null,"heading":"Receivables in General","paragraphs":[{"citation":"310-10-05-4","para":"05-4","html":"
Receivables may arise from credit sales, loans, or other transactions. Receivables may be in the form of loans, notes, and other types of financial instruments and may be originated by an entity or purchased from another entity.
","snippet":"Receivables may arise from credit sales, loans, or other transactions. Receivables may be in the form of loans, notes, and other types of financial instruments and may be originated by an entity or purchased from another…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:323d551ae193820b9c65db3b670a30955cd5712af66a64bc587a61fda645f3be","downloaded_from":"2026-09-09T23:24:46.214Z","last_downloaded_at":"2026-09-09T23:24:46.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481738","source_sha256":"53456975fa1f4197aae7e3236d8705c5e6b4623b74576f173f24513590e4ed4b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b187dacba4353655b1b57b0147f5a129d34e361d434e6c4667c1bd01e0d116c8","downloaded_from":"2026-09-09T23:24:46.214Z","last_downloaded_at":"2026-09-09T23:24:46.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481738","source_sha256":"53456975fa1f4197aae7e3236d8705c5e6b4623b74576f173f24513590e4ed4b"}},{"block":null,"heading":"Standby Commitments to Purchase Loans","paragraphs":[{"citation":"310-10-05-5","para":"05-5","html":"
Entities sometimes enter into forward standby commitments to purchase loans at a stated price in return for a standby commitment fee. In such an arrangement, settlement of the standby commitment is at the option of the seller of the loans and would result in delivery to the entity only if the contract price equals or exceeds the market price of the underlying loan or security on the settlement date. A standby commitment differs from a mandatory commitment in that the entity assumes all the market risks of ownership but shares in none of the rewards. A standby commitment is, in substance, a written put option that will be exercised only if the value of the loans is less than or equal to the strike price.
","snippet":"Entities sometimes enter into forward standby commitments to purchase loans at a stated price in return for a standby commitment fee. In such an arrangement, settlement of the standby commitment is at the option of the s…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:528844f1341267656d026722a34d167f267fb702eb01638ea7c88354da7d7df2","downloaded_from":"2026-09-09T23:24:46.214Z","last_downloaded_at":"2026-09-09T23:24:46.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481738","source_sha256":"53456975fa1f4197aae7e3236d8705c5e6b4623b74576f173f24513590e4ed4b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fe0abe4a94c14ddc051cf91eac439899f0c9a45cfbb469140a8ce9afe7d25541","downloaded_from":"2026-09-09T23:24:46.214Z","last_downloaded_at":"2026-09-09T23:24:46.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481738","source_sha256":"53456975fa1f4197aae7e3236d8705c5e6b4623b74576f173f24513590e4ed4b"}},{"block":null,"heading":"Factoring Arrangements","paragraphs":[{"citation":"310-10-05-6","para":"05-6","html":"
Factoring arrangements are a means of discounting accounts receivable on a nonrecourse, notification basis. Accounts receivable are sold outright, usually to a transferee (the factor) that assumes the full risk of collection, without recourse to the transferor in the event of a loss. Debtors are directed to send payments to the transferee.
","snippet":"Factoring arrangements are a means of discounting accounts receivable on a nonrecourse, notification basis. Accounts receivable are sold outright, usually to a transferee (the factor) that assumes the full risk of collec…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:634cb7c2154fd63caaa4fb76481896567318a0ad28047d82d30d68a0e60c877b","downloaded_from":"2026-09-09T23:24:46.214Z","last_downloaded_at":"2026-09-09T23:24:46.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481738","source_sha256":"53456975fa1f4197aae7e3236d8705c5e6b4623b74576f173f24513590e4ed4b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e346a60b5612c3b145c92a8bd0cd7051b933e495c0d1932de668467110cfbb18","downloaded_from":"2026-09-09T23:24:46.214Z","last_downloaded_at":"2026-09-09T23:24:46.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481738","source_sha256":"53456975fa1f4197aae7e3236d8705c5e6b4623b74576f173f24513590e4ed4b"}},{"block":null,"heading":"Rebates","paragraphs":[{"citation":"310-10-05-7","para":"05-7","html":"
Rebates represent refunds of portions of the precomputed finance charges on installment loans or trade receivables, if applicable, that occur when payments are made ahead of schedule. Rebate calculations generally are governed by state laws and may differ from unamortized finance charges on installment loans or trade receivables because many states require rebate calculations to be based on the Rule of 78s or other methods instead of the interest method.
","snippet":"Rebates represent refunds of portions of the precomputed finance charges on installment loans or trade receivables, if applicable, that occur when payments are made ahead of schedule. Rebate calculations generally are go…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e3883a862564668cd27078805101485c264d2af4b334d0c409ef4548f11a804f","downloaded_from":"2026-09-09T23:24:46.214Z","last_downloaded_at":"2026-09-09T23:24:46.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481738","source_sha256":"53456975fa1f4197aae7e3236d8705c5e6b4623b74576f173f24513590e4ed4b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2223d965f964432d58318e97abc7768c1e43ed40c6ef2ff0cc3cd94fb6889519","downloaded_from":"2026-09-09T23:24:46.214Z","last_downloaded_at":"2026-09-09T23:24:46.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481738","source_sha256":"53456975fa1f4197aae7e3236d8705c5e6b4623b74576f173f24513590e4ed4b"}},{"block":"Acquisition, Development, and Construction Arrangements","heading":null,"paragraphs":[{"citation":"310-10-05-8","para":"05-8","html":"
The Acquisition, Development, and Construction Arrangements Subsections provide guidance for determining whether a lender should account for an acquisition, development, and construction arrangement as a loan or as an investment in real estate or a joint venture.
","snippet":"The Acquisition, Development, and Construction Arrangements Subsections provide guidance for determining whether a lender should account for an acquisition, development, and construction arrangement as a loan or as an in…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dc1e566fa462466f014f33e9dd68f6342a8a44e1ba65e31ae00cf484fdb6b9d2","downloaded_from":"2026-09-09T23:24:46.214Z","last_downloaded_at":"2026-09-09T23:24:46.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481738","source_sha256":"53456975fa1f4197aae7e3236d8705c5e6b4623b74576f173f24513590e4ed4b"}},{"citation":"310-10-05-9","para":"05-9","html":"
Lenders may enter into acquisition, development, and construction arrangements in which they have virtually the same risks and potential rewards as those of owners or joint venturers. Loans granted to acquire operating properties sometimes grant the lender a right to participate in expected residual profit from the sale or refinancing of the property. The expected residual profit may take the form of a percentage of the appreciation of the property determined at the maturity of the loan.
","snippet":"Lenders may enter into acquisition, development, and construction arrangements in which they have virtually the same risks and potential rewards as those of owners or joint venturers. Loans granted to acquire operating p…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f85a64393f87088835e535fb46f71908ba2f5e09d19dc6dad6521e1bc136117a","downloaded_from":"2026-09-09T23:24:46.214Z","last_downloaded_at":"2026-09-09T23:24:46.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481738","source_sha256":"53456975fa1f4197aae7e3236d8705c5e6b4623b74576f173f24513590e4ed4b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61954265b8709f21e3db18a7a3cb25d5c1644cc391a16aa62c21e91f8beb4aa3","downloaded_from":"2026-09-09T23:24:46.214Z","last_downloaded_at":"2026-09-09T23:24:46.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481738","source_sha256":"53456975fa1f4197aae7e3236d8705c5e6b4623b74576f173f24513590e4ed4b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:78246292e0fc2ecad07ce4da6cecee6ce97c84b80abc31f3b73fcbdb5affdd33","downloaded_from":"2026-09-09T23:24:46.214Z","last_downloaded_at":"2026-09-09T23:24:46.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481738","source_sha256":"53456975fa1f4197aae7e3236d8705c5e6b4623b74576f173f24513590e4ed4b"}},{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Entities","paragraphs":[{"citation":"310-10-15-1","para":"15-1","html":"
The guidance in the General Subsections applies to all entities.
","snippet":"The guidance in the General Subsections applies to all entities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4ccad1ae77cb882cc70ee5656ab57450025ce775e30e7843779e6b7d5f4035be","downloaded_from":"2026-09-09T23:24:48.693Z","last_downloaded_at":"2026-09-09T23:24:48.693Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481709","source_sha256":"3d7faf190b9e61a7f8dbab20a7868f9f379013b18c62cdf22cca5a0356084c71"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cc202a04fc147ccbef7ab5aa55e28085af133d5013c10265cd6a461deff7a1ef","downloaded_from":"2026-09-09T23:24:48.693Z","last_downloaded_at":"2026-09-09T23:24:48.693Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481709","source_sha256":"3d7faf190b9e61a7f8dbab20a7868f9f379013b18c62cdf22cca5a0356084c71"}},{"block":null,"heading":"Transactions","paragraphs":[{"citation":"310-10-15-2","para":"15-2","html":"
The guidance in the General Subsections applies to a variety of instruments and transactions, including the following:
  1. a
    Trade accounts receivable
  2. b
    Loans
  3. c
    Loan syndications
  4. d
    Factoring arrangements
  5. e
    Standby letters of credit
  6. f
    Financing receivables.
","snippet":"The guidance in the General Subsections applies to a variety of instruments and transactions, including the following:\n(a) Trade accounts receivable\n(b) Loans\n(c) Loan syndications\n(d) Factoring arrangements\n(e) Standby …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4efd9c3c9d1163e25870b2fd1f02e52a7b575d7583228d06275a6cf3262889fd","downloaded_from":"2026-09-09T23:24:48.693Z","last_downloaded_at":"2026-09-09T23:24:48.693Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481709","source_sha256":"3d7faf190b9e61a7f8dbab20a7868f9f379013b18c62cdf22cca5a0356084c71"}},{"citation":"310-10-15-3","para":"15-3","html":"
The guidance in the General Subsections does not apply to the following transactions and activities:
  1. a
    Mortgage banking activities (as described in paragraph 948-10-05-4)
  2. b
    A contract that is required to be accounted for as a derivative instrument under Subtopic 815-10. For example, paragraph 815-10-15-70 states that commitments to purchase or sell mortgage loans or other types of loans at a future date shall be evaluated under the definition of a derivative instrument to determine whether Subtopic 815-10 applies.
","snippet":"The guidance in the General Subsections does not apply to the following transactions and activities:\n(a) Mortgage banking activities (as described in paragraph 948-10-05-4)\n(b) A contract that is required to be accounted…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e13dbb8f9a867ceb9d68ec2c792c9a49d737e27127253090c988b45058cc47c6","downloaded_from":"2026-09-09T23:24:48.693Z","last_downloaded_at":"2026-09-09T23:24:48.693Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481709","source_sha256":"3d7faf190b9e61a7f8dbab20a7868f9f379013b18c62cdf22cca5a0356084c71"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae6803f1b47e23a873ee51d0d6d979b76fb8aa348f3b357178547f9d6fbcae8e","downloaded_from":"2026-09-09T23:24:48.693Z","last_downloaded_at":"2026-09-09T23:24:48.693Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481709","source_sha256":"3d7faf190b9e61a7f8dbab20a7868f9f379013b18c62cdf22cca5a0356084c71"}},{"block":"Acquisition, Development, and Construction Arrangements","heading":"Entities","paragraphs":[{"citation":"310-10-15-4","para":"15-4","html":"
The guidance in the Acquisition, Development, and Construction Arrangements Subsections applies to all entities.
","snippet":"The guidance in the Acquisition, Development, and Construction Arrangements Subsections applies to all entities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5dac530b8896d8daa703432c62c66a774b545ff0b7f453ded44423631feec374","downloaded_from":"2026-09-09T23:24:48.693Z","last_downloaded_at":"2026-09-09T23:24:48.693Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481709","source_sha256":"3d7faf190b9e61a7f8dbab20a7868f9f379013b18c62cdf22cca5a0356084c71"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4fab4803990c8756470a8b381f3a8e49150a283e62a3602be90215b6f2a27409","downloaded_from":"2026-09-09T23:24:48.693Z","last_downloaded_at":"2026-09-09T23:24:48.693Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481709","source_sha256":"3d7faf190b9e61a7f8dbab20a7868f9f379013b18c62cdf22cca5a0356084c71"}},{"block":"Acquisition, Development, and Construction Arrangements","heading":"Transactions","paragraphs":[{"citation":"310-10-15-5","para":"15-5","html":"
The guidance in the Acquisition, Development, and Construction Arrangements Subsections applies only to those acquisition, development, and construction arrangements in which the lender participates in expected residual profit, as further described in the Acquisition, Development, and Construction Subsection of Section 310-10-25.
","snippet":"The guidance in the Acquisition, Development, and Construction Arrangements Subsections applies only to those acquisition, development, and construction arrangements in which the lender participates in expected residual …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d13684483e3cc424b8e07062d38a0beb56c8908c6215dd18c60ddc8ae1730085","downloaded_from":"2026-09-09T23:24:48.693Z","last_downloaded_at":"2026-09-09T23:24:48.693Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481709","source_sha256":"3d7faf190b9e61a7f8dbab20a7868f9f379013b18c62cdf22cca5a0356084c71"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:256fb0e3fc48ad7daea46cedbda64186687217d69a804feb61f8afe5e0a6b715","downloaded_from":"2026-09-09T23:24:48.693Z","last_downloaded_at":"2026-09-09T23:24:48.693Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481709","source_sha256":"3d7faf190b9e61a7f8dbab20a7868f9f379013b18c62cdf22cca5a0356084c71"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:70b77c9a3875f113b2ed992eb0b508f61797f163dad8a847579a5e085003ec03","downloaded_from":"2026-09-09T23:24:48.693Z","last_downloaded_at":"2026-09-09T23:24:48.693Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481709","source_sha256":"3d7faf190b9e61a7f8dbab20a7868f9f379013b18c62cdf22cca5a0356084c71"}},{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-10-25-1","para":"25-1","html":"
The General Subsections provide recognition guidance organized as follows:
  1. a
    Recognition of certain types of receivables
  2. b
    Recognition of interest and fees for certain types of receivables.
","snippet":"The General Subsections provide recognition guidance organized as follows:\n(a) Recognition of certain types of receivables\n(b) Recognition of interest and fees for certain types of receivables.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:66ce0b98a701e11526ece47290ea59328904ea1ff0cd065475e2436962193727","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e06e29f46ead67b0620a19a5dd56ec7cda039d99eb171b950be37ce641427c6b","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"block":null,"heading":"Recognition of Certain Types of Receivables","paragraphs":[{"citation":"310-10-25-2","para":"25-2","html":"
The following guidance addresses issues related to recognition of various types of receivables, specifically:
  1. a
    Factoring arrangements
  2. b
    Loan syndications and loan participations
  3. c
    Standby commitments
  4. d
    Credit card portfolio purchased
  5. e
    Secured loans.
Such receivables may be originated by an entity or purchased from a third party.
","snippet":"The following guidance addresses issues related to recognition of various types of receivables, specifically:\n(a) Factoring arrangements\n(b) Loan syndications and loan participations\n(c) Standby commitments\n(d) Credit ca…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb8a42c1dd13ed8e81d888be8810a69c4f0dc4338954efa218788faa67c34e2a","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"citation":"310-10-25-3","para":"25-3","html":"
Transfers of receivables under factoring arrangements meeting the sale criteria of paragraph 860-10-40-5 shall be accounted for by the factor as purchases of receivables. The acquisition of receivables and accounting for purchase discounts such as factoring commissions shall be recognized in accordance with Subtopic 310-20. Factoring commissions under these arrangements shall be recognized over the period of the loan contract in accordance with that Subtopic. That period begins when a finance company or an entity with financing activities including trade receivables funds a customer's credit and ends when the customer's account is settled.
","snippet":"Transfers of receivables under factoring arrangements meeting the sale criteria of paragraph 860-10-40-5 shall be accounted for by the factor as purchases of receivables. The acquisition of receivables and accounting for…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9fcd84fb39c6f626028d77d56aea0c3f01adf09f149aa46e077fd538a30752c7","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"citation":"310-10-25-4","para":"25-4","html":"
Each lender in a syndication shall account for the amounts it is owed by the borrower. Repayments by the borrower may be made to a lead lender that then distributes the collections to the other lenders of the syndicate. In those circumstances, the lead lender is simply functioning as a servicer and, therefore, shall not recognize the aggregate loan as an asset.
","snippet":"Each lender in a syndication shall account for the amounts it is owed by the borrower. Repayments by the borrower may be made to a lead lender that then distributes the collections to the other lenders of the syndicate. …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:680fdd94f71ec745c6482fbaf16b10feafef466a6046ce9c5bd7a1f9b596f638","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"citation":"310-10-25-5","para":"25-5","html":"
See paragraph 860-10-55-61 for guidance on accounting for loan participations.
","snippet":"See paragraph 860-10-55-61 for guidance on accounting for loan participations.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d5fb213b3e62ad0dc9656f43c05e4ab5d29cd2628337a0ce8ef8e9dd569c817","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"citation":"310-10-25-6","para":"25-6","html":"
Paragraph 815-10-15-70 states that commitments to purchase or sell mortgage loans or other types of loans at a future date must be evaluated under the definition of a derivative instrument to determine whether Subtopic 815-10 applies. This paragraph applies only to a standby commitment to purchase loans and only if that commitment is within the scope of this Subtopic. It does not apply to other customary kinds of commitments to purchase loans, nor does it apply to commitments to originate loans. If the settlement date is within a reasonable period, for example, a normal loan commitment period, and the entity has the intent and ability to accept delivery without selling assets, a standby commitment within the scope of this Subtopic shall be viewed as part of the normal production of loans. However, if the settlement date is not within a reasonable period, or the entity does not have the intent and ability to accept delivery without selling assets, the standby commitment shall be accounted for as a written put option.
","snippet":"Paragraph 815-10-15-70 states that commitments to purchase or sell mortgage loans or other types of loans at a future date must be evaluated under the definition of a derivative instrument to determine whether Subtopic 8…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bdb77ed9ef72da453cb68b988b136ebcfe392b7ffb115400ab230b58daedab0a","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"citation":"310-10-25-7","para":"25-7","html":"
When an entity purchases a credit card portfolio that includes the cardholder relationships at an amount that exceeds the sum of the amounts due under the credit card receivables, the difference between the amount paid and the sum of the balances of the credit card loans at the date of purchase (the premium) shall be allocated between the cardholder relationships acquired and the loans acquired. The premium relating to the cardholder relationships represents an identifiable intangible asset that shall be accounted for in accordance with Topic 350.
","snippet":"When an entity purchases a credit card portfolio that includes the cardholder relationships at an amount that exceeds the sum of the amounts due under the credit card receivables, the difference between the amount paid a…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:25b68ed46ffefd61522219da4158b73bf9d10ab0761d28e025a567b770b7a316","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"citation":"310-10-25-8","para":"25-8","html":"
Transfers not meeting the sale criteria in paragraph 860-10-40-5 shall be accounted for as secured loans, that is, loans collateralized by customer accounts or receivables. Paragraph 860-30-25-5 provides additional guidance in those situations.
","snippet":"Transfers not meeting the sale criteria in paragraph 860-10-40-5 shall be accounted for as secured loans, that is, loans collateralized by customer accounts or receivables. Paragraph 860-30-25-5 provides additional guida…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:39abd9f3d8eef15b378c64f3faf76d482c58e6dcb9e92acb5ebbc1dea8b94d0d","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:115107cf1bb8d49b5c444992a430c774b766b512808806d36850578c13c4831f","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"block":null,"heading":"Recognition of Interest and Fees for Certain Types of Receivables","paragraphs":[{"citation":"310-10-25-9","para":"25-9","html":"
The following guidance addresses the recognition of interest income and certain fees for various types of receivables, specifically:
  1. a
    Interest income on receivables
  2. b
    Impact of rebates on accrued interest income
  3. c
    Prepayment fees
  4. d
    Delinquency fees.
Such interest or fees may relate to receivables that are originated by the entity or purchased from a third party.
","snippet":"The following guidance addresses the recognition of interest income and certain fees for various types of receivables, specifically:\n(a) Interest income on receivables\n(b) Impact of rebates on accrued interest income\n(c)…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b67769f4f1cf82a96d17882375d4230ffd6ef317ecb9741fdbcffaa7467bb20b","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"citation":"310-10-25-10","para":"25-10","html":"
See Subtopic 835-30 for guidance on the imputation of interest for receivables that represent contractual rights to receive money or contractual obligations to pay money on fixed or determinable dates, whether or not there is any stated provision for interest.
","snippet":"See Subtopic 835-30 for guidance on the imputation of interest for receivables that represent contractual rights to receive money or contractual obligations to pay money on fixed or determinable dates, whether or not the…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e3aa929c39a952fffce090fb5a37f8a26b30f1098ac2bc1ee6aadf5c7e516047","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"citation":"310-10-25-11","para":"25-11","html":"
Accrual of interest income on installment loans or trade receivables shall not be affected by the possibility that rebates may be calculated on a method different from the interest method, except that the possibility of rebates affects the accounting resulting from the application of paragraph 310-20-35-18(a). Differences between rebate calculations and accrual of interest income merely adjust original estimates of interest income and shall be recognized in income when loans or trade receivables are prepaid or renewed.
","snippet":"Accrual of interest income on installment loans or trade receivables shall not be affected by the possibility that rebates may be calculated on a method different from the interest method, except that the possibility of …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1325fa8de20eaaae88dc209cf9770fd8388a6d9fdbe2b235e8052903b3bb53f8","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"citation":"310-10-25-12","para":"25-12","html":"
Prepayment penalties shall not be recognized in income until loans or trade receivables, if applicable, are prepaid, except that the existence of prepayment penalties may affect the accounting resulting from the application of paragraph 310-20-35-18(a).
","snippet":"Prepayment penalties shall not be recognized in income until loans or trade receivables, if applicable, are prepaid, except that the existence of prepayment penalties may affect the accounting resulting from the applicat…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0aeb358e5ee1173d18e118fcc855c6589e20f84162185f296fc10670a4872df0","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"citation":"310-10-25-13","para":"25-13","html":"
Delinquency fees shall be recognized in income when chargeable, assuming collectibility is reasonably assured.
","snippet":"Delinquency fees shall be recognized in income when chargeable, assuming collectibility is reasonably assured.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:70bc1751e0c66eecceb0a6a03c2c43059c491fc9bb16ab6739f25f1d5391c35c","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:801111331b932363eccab60adcc4f485d06eca80b3beb2fc344e94c564b3cee9","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"block":"Acquisition, Development, and Construction Arrangements","heading":null,"paragraphs":[{"citation":"310-10-25-14","para":"25-14","html":"
This Subsection provides recognition guidance for acquisition, development, and construction arrangements, specifically:
  1. a
    Expected residual profit
  2. b
    Characteristics implying investment in real estate or joint ventures
  3. c
    Characteristics implying loans
  4. d
    Accounting for an arrangement as a loan or an investment in real estate
  5. e
    Participations in acquisition, development, and construction arrangements.
","snippet":"This Subsection provides recognition guidance for acquisition, development, and construction arrangements, specifically:\n(a) Expected residual profit\n(b) Characteristics implying investment in real estate or joint ventur…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f34d2a2d27464065cf5ac9b5247105c4a35b45be5ed7416baa5f876a2f6076c","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c6d106b2c76dbe171dd21e79e44ee9324b5c8a4933951fff710cdeee7d7317e","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"block":"Acquisition, Development, and Construction Arrangements","heading":"Expected Residual Profit","paragraphs":[{"citation":"310-10-25-15","para":"25-15","html":"
The extent of participation in expected residual profit and its forms may vary. An example of a simple form might be one in which the contractual interest and fees, if any, on a condominium project are considered to be at fair market rates. The expected sales prices are sufficient to cover at least principal, interest, and fees, and the lender shares in an agreed proportion, for example, 20 percent, 50 percent, or 90 percent, of any profit on sale of the units.
","snippet":"The extent of participation in expected residual profit and its forms may vary. An example of a simple form might be one in which the contractual interest and fees, if any, on a condominium project are considered to be a…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dd6349d552bac5b328a3d9684660b5771cd29a75435a3239ce3be6d5f6ee1a4b","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"citation":"310-10-25-16","para":"25-16","html":"
A slightly different form of arrangement may produce approximately the same result. For example, the interest rate and/or fees may be set at a level higher than in the preceding example, and the lender may receive a smaller percentage of any profit on sale of the units. Thus, a greater portion of the expected sales price is required to cover the contractual interest and/or fees, leaving a smaller amount to be allocated between the lender and the borrower. The lender's share of expected residual profit in such an arrangement may be approximately the same as in the preceding example.
","snippet":"A slightly different form of arrangement may produce approximately the same result. For example, the interest rate and/or fees may be set at a level higher than in the preceding example, and the lender may receive a smal…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5236999f29aff3668cb9a1476fa2364eef8e0ead9aa0b7bdad07e10231961a31","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"citation":"310-10-25-17","para":"25-17","html":"
A different arrangement may cause the same result if the interest rate and/or fees are set at a sufficiently high level and the lender does not share in any proportion of profit on sale of the units. Another variation in these arrangements is one in which the lender shares in gross rents or net cash flow from a commercial project, for example, an office building or an apartment complex.
","snippet":"A different arrangement may cause the same result if the interest rate and/or fees are set at a sufficiently high level and the lender does not share in any proportion of profit on sale of the units. Another variation in…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b03c3e9f769ccc4d3afd82784abbf4acda44d2234cae5603fc7bde437c565c5e","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"citation":"310-10-25-18","para":"25-18","html":"
The profit participation agreement may or may not be part of the mortgage loan agreement.
","snippet":"The profit participation agreement may or may not be part of the mortgage loan agreement.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f27e7b5c75be728894bcb92fdce451f372c372b0dc12a9e3d9e958e1aa364860","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2909e41866d34a9d4030498108282f0b3142e2a6affa5af9ccc41c311601fcc7","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"block":"Acquisition, Development, and Construction Arrangements","heading":"Characteristics Implying Investment in Real Estate or Joint Ventures","paragraphs":[{"citation":"310-10-25-19","para":"25-19","html":"
In an acquisition, development, and construction arrangement in which the lender participates in expected residual profit, in addition to the lender's participation in expected residual profit, the following characteristics suggest that the risks and rewards of the arrangement are similar to those associated with an investment in real estate or joint venture:
  1. a
    The lender agrees to provide all or substantially all necessary funds to acquire, develop, or construct the property. The borrower has title to but little or no equity in the underlying property.
  2. b
    The lender funds the commitment or origination fees or both by including them in the amount of the loan.
  3. c
    The lender funds all or substantially all interest and fees during the term of the loan by adding them to the loan balance.
  4. d
    The lender's only security is the acquisition, development, and construction project. The lender has no recourse to other assets of the borrower, and the borrower does not guarantee the debt.
  5. e
    In order for the lender to recover the investment in the project, the property must be sold to independent third parties, the borrower must obtain refinancing from another source, or the property must be placed in service and generate sufficient net cash flow to service debt principal and interest.
  6. f
    The arrangement is structured so that foreclosure during the project's development as a result of delinquency is unlikely because the borrower is not required to make any payments until the project is complete, and, therefore, the loan normally cannot become delinquent.
","snippet":"In an acquisition, development, and construction arrangement in which the lender participates in expected residual profit, in addition to the lender's participation in expected residual profit, the following characterist…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5fd1d580d20555058a541f7d9cb869df0ac13e750d7f59463bf4f4db8d85cc9e","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2a8e1ee49cb7eee0bce3131934774261d1f6bb3dbb0b67a13b16a728a8ad09c2","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"block":"Acquisition, Development, and Construction Arrangements","heading":"Characteristics Implying Loans","paragraphs":[{"citation":"310-10-25-20","para":"25-20","html":"
Even though the lender participates in expected residual profit, the following characteristics suggest that the risks and rewards of an acquisition, development, and construction arrangement are similar to those associated with a loan:
  1. a
    The lender participates in less than a majority of the expected residual profit.
  2. b
    The borrower has an equity investment, substantial to the project, not funded by the lender. The investment may be in the form of cash payments by the borrower or contribution by the borrower of land (without considering value expected to be added by future development or construction) or other assets. The value attributed to the land or other assets should be net of encumbrances. There may be little value to assets with substantial prior liens that make foreclosure to collect less likely. Recently acquired property generally shall be valued at no higher than cost.
  3. c
    The lender has either of the following:
    1. 1
      Recourse to substantial tangible, saleable assets of the borrower, with a determinable sales value, other than the acquisition, development, and construction project that are not pledged as collateral under other loans
    2. 2
      An irrevocable letter of credit from a creditworthy, independent third party provided by the borrower to the lender for a substantial amount of the loan over the entire term of the loan.
  4. d
    A take-out commitment for the full amount of the lender's loans has been obtained from a creditworthy, independent third party. Take-out commitments often are conditional. If so, the conditions should be reasonable and their attainment probable.
  5. e
    Noncancelable sales contracts or lease commitments from creditworthy, independent third parties are currently in effect that will provide sufficient net cash flow on completion of the project to service normal loan amortization, that is, principal and interest. Any associated conditions should be probable of attainment.
","snippet":"Even though the lender participates in expected residual profit, the following characteristics suggest that the risks and rewards of an acquisition, development, and construction arrangement are similar to those associat…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f05e08ef4fef291593b9ddd868de4f51810770a3587f7b6b1f698ca306899aa3","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"citation":"310-10-25-21","para":"25-21","html":"
Some acquisition, development, and construction arrangements include personal guarantees of the borrower and/or a third party. The existence of a personal guarantee alone rarely provides a sufficient basis for concluding that an acquisition, development, and construction arrangement should be accounted for as a loan. In instances where the substance of the guarantee and the ability of the guarantor to perform can be reliably measured, and the guarantee covers a substantial amount of the loan, concluding that an acquisition, development, and construction arrangement supported by a personal guarantee should be accounted for as a loan may be justified.
","snippet":"Some acquisition, development, and construction arrangements include personal guarantees of the borrower and/or a third party. The existence of a personal guarantee alone rarely provides a sufficient basis for concluding…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:413765c97e51be057cd0ca86e2baa7b91f3c9c74b5ab5cab2dd5220dc4503fdd","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"citation":"310-10-25-22","para":"25-22","html":"
The substance of a personal guarantee depends on all of the following:
  1. a
    The ability of the guarantor to perform under the guarantee
  2. b
    The practicality of enforcing the guarantee in the applicable jurisdiction
  3. c
    A demonstrated intent to enforce the guarantee.
","snippet":"The substance of a personal guarantee depends on all of the following:\n(a) The ability of the guarantor to perform under the guarantee\n(b) The practicality of enforcing the guarantee in the applicable jurisdiction\n(c) A …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8764549b2de8762cf5de89e395647d4bb7ed7e58c808b0ff7555bb2a5650343","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"citation":"310-10-25-23","para":"25-23","html":"
Examples of personal guarantees that have the ability to perform would include those supported by liquid assets placed in escrow, pledged marketable securities, or irrevocable letters of credit from a creditworthy, independent third party in amounts sufficient to provide necessary equity support for an acquisition, development, and construction arrangement to be considered a loan. In the absence of such support for the guarantee, the financial statements and other information of the guarantor may be considered to determine the guarantor's ability to perform.
","snippet":"Examples of personal guarantees that have the ability to perform would include those supported by liquid assets placed in escrow, pledged marketable securities, or irrevocable letters of credit from a creditworthy, indep…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:be5be0b4116a751988996e659792862cb326f072bff3715b246ba39a42a0ceb8","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"citation":"310-10-25-24","para":"25-24","html":"
Particular emphasis should be placed on the following factors when considering the financial statements of the guarantor:
  1. a
    Liquidity and net worth of the guarantor. There should be evidence of sufficient liquidity to perform under the guarantee. There may be little substance to a personal guarantee if the guarantor's net worth consists primarily of assets pledged to secure other debt.
  2. b
    Guarantees provided by the guarantor to other projects. If the financial statements do not disclose and quantify such information, inquiries should be made as to other guarantees. Also, it may be appropriate to obtain written representation from the guarantor regarding other contingent liabilities.
","snippet":"Particular emphasis should be placed on the following factors when considering the financial statements of the guarantor:\n(a) Liquidity and net worth of the guarantor. There should be evidence of sufficient liquidity to …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:054ec50d7230b28495c7f270423386460075443abf56bf76814c512220f8db45","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"citation":"310-10-25-25","para":"25-25","html":"
The enforceability of the guarantee in the applicable jurisdiction should also be determined. Even if the guarantee is legally enforceable, business reasons that might preclude the lender from pursuing the guarantee shall be assessed. Those business reasons could include the length of time required to enforce a personal guarantee, whether it is normal business practice in that jurisdiction to enforce guarantees on similar transactions, and whether the lender must choose between pursuing the guarantee or the project's assets, but cannot pursue both.
","snippet":"The enforceability of the guarantee in the applicable jurisdiction should also be determined. Even if the guarantee is legally enforceable, business reasons that might preclude the lender from pursuing the guarantee shal…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b98018e9d65c87c98472e11fda1bfe810462dfc925208efedce889fd715d5430","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"citation":"310-10-25-26","para":"25-26","html":"
Some acquisition, development, and construction arrangements recognize value, not funded by the lender, for the builder's efforts after inception of the arrangement, sometimes referred to as sweat equity. Sweat equity is not at risk by the borrower at the inception of an acquisition, development, and construction project. Consequently, sweat equity shall not be considered a substantial equity investment on the part of the borrower in determining whether the acquisition, development, and construction arrangement should be treated as a loan.
","snippet":"Some acquisition, development, and construction arrangements recognize value, not funded by the lender, for the builder's efforts after inception of the arrangement, sometimes referred to as sweat equity. Sweat equity is…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:14187ed3650248cf6c74c935edbe6bb65e84ce07f76a67f6fb1bcc587109e833","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ab4392353cce2a83f1a71c9b0e8344891570c8daf5c2efc5262c253a6d4d735f","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"block":"Acquisition, Development, and Construction Arrangements","heading":"Accounting for an Arrangement as a Loan or an Investment in Real Estate","paragraphs":[{"citation":"310-10-25-27","para":"25-27","html":"
An acquisition, development, and construction arrangement shall be accounted for as follows:
  1. a
    If the lender is expected to receive over 50 percent of the expected residual profit from the project, the lender shall account for income or loss from the arrangement as a real estate investment as specified by Topic 970.
  2. b
    If the lender is expected to receive 50 percent or less of the expected residual profit, the entire arrangement shall be accounted for either as a loan or as a real estate joint venture, depending on the circumstances. At least one of the characteristics identified in paragraph 310-10-25-20(b) through (e) or a qualifying personal guarantee shall be present for the arrangement to be accounted for as a loan. Otherwise, real estate joint venture accounting would be appropriate.
","snippet":"An acquisition, development, and construction arrangement shall be accounted for as follows:\n(a) If the lender is expected to receive over 50 percent of the expected residual profit from the project, the lender shall acc…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:838aed5fceeee2b8b28264293ea26063d690ab4c40f844cf41b98cf16acd5393","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"citation":"310-10-25-28","para":"25-28","html":"
If the arrangement is accounted for as a loan, interest and fees shall be recognized as income subject to recoverability. Topic 974 provides guidance that may be relevant in assessing the recoverability of such loan amounts and accrued interest.
","snippet":"If the arrangement is accounted for as a loan, interest and fees shall be recognized as income subject to recoverability. Topic 974 provides guidance that may be relevant in assessing the recoverability of such loan amou…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f4fa0ce8cc1b31babb243a7d13cd36a999bb508e42316129c9ee291fdb77d6da","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"citation":"310-10-25-29","para":"25-29","html":"
If the arrangement is accounted for as a real estate joint venture, the provisions of Subtopics 970-323 and 835-20 provide guidance for such accounting. In particular, paragraph 970-835-35-1 provides guidance on the circumstances under which interest income shall not be recognized.
","snippet":"If the arrangement is accounted for as a real estate joint venture, the provisions of Subtopics 970-323 and 835-20 provide guidance for such accounting. In particular, paragraph 970-835-35-1 provides guidance on the circ…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:16aeff0f7e468172e9094158d46b65aae52c6fce0b06b989a63d7e1ac7346df9","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fe36f0ef2b8d1f5444ad57b718980d9d1c25532ccfda87034d8f5efe9f78b4c8","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"block":"Acquisition, Development, and Construction Arrangements","heading":"Participations in Acquisition, Development, and Construction Arrangements","paragraphs":[{"citation":"310-10-25-30","para":"25-30","html":"
Many participations in loans or whole loans are bought and sold. The accounting treatment for a purchase that involves acquisition, development, and construction arrangements shall be based on a review of the transaction at the time of purchase in accordance with this guidance. In applying this guidance, a participant would look to its individual percentage of expected residual profit. For example, a participant who will not share in any of the expected residual profit is not subject to this guidance. However, the responsibility to review collectibility and provide allowances applies equally to purchased acquisition, development, and construction arrangements. Any reciprocal transactions between institutions, including multiparty transactions, shall be viewed in their entirety and accounted for in accordance with their combined effects.
","snippet":"Many participations in loans or whole loans are bought and sold. The accounting treatment for a purchase that involves acquisition, development, and construction arrangements shall be based on a review of the transaction…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4f5aa0939227ff23835c90d0507cae3cbe66b9aabedbb5ed4e710b5510eaec2c","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a2b470f15872ae4f24bb585fe345d02c1760ecee72628509047a30495c03d38","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c33b7836df919d1b1feb83a70e7b4f28cfee72a987f638b0207dd5b0044f3681","downloaded_from":"2026-09-09T23:24:54.968Z","last_downloaded_at":"2026-09-09T23:24:54.968Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481650","source_sha256":"c34739dffb7c5329e880d37fd4d51d2ade6169a450811a83fff7c6e5295ed985"}},{"number":"30","label":"30 Initial Measurement","anchor":"30-initial-measurement","is_sec":false,"groups":[{"block":null,"heading":"Certain Receivables","paragraphs":[{"citation":"310-10-30-1","para":"30-1","html":"
The following provides initial measurement guidance for certain notes receivable, specifically those exchanged for cash and those exchanged for property, goods, or services. Such notes may be originated by an entity or purchased from a third party.
","snippet":"The following provides initial measurement guidance for certain notes receivable, specifically those exchanged for cash and those exchanged for property, goods, or services. Such notes may be originated by an entity or p…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0313672a8395ce1ebed1073f817c6a36749f561f2e7c1f3e66af6c49234181c5","downloaded_from":"2026-09-09T23:24:57.951Z","last_downloaded_at":"2026-09-09T23:24:57.951Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481621","source_sha256":"74fed17ffbafde653141dbfaddd25269645b3eed24f2cc748610249699f89a5f"}},{"citation":"310-10-30-2","para":"30-2","html":"
As indicated in paragraph 835-30-25-4, when a note is received solely for cash and no other right or privilege is exchanged, it is presumed to have a present value at issuance measured by the cash proceeds exchanged. If cash and some other rights or privileges are exchanged for a note, the value of the rights or privileges shall be given accounting recognition as described in paragraph 835-30-25-6.
","snippet":"As indicated in paragraph 835-30-25-4, when a note is received solely for cash and no other right or privilege is exchanged, it is presumed to have a present value at issuance measured by the cash proceeds exchanged. If …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a0b4ec56b136692516a4c0dcd6779f4e76e4e863c8b2e742af76c994d00f2a3c","downloaded_from":"2026-09-09T23:24:57.951Z","last_downloaded_at":"2026-09-09T23:24:57.951Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481621","source_sha256":"74fed17ffbafde653141dbfaddd25269645b3eed24f2cc748610249699f89a5f"}},{"citation":"310-10-30-3","para":"30-3","html":"
As indicated in paragraph 835-30-25-8, notes exchanged for property, goods, or services are valued and accounted for at the present value of the consideration exchanged between the contracting parties at the date of the transaction in a manner similar to that followed for a cash transaction.
","snippet":"As indicated in paragraph 835-30-25-8, notes exchanged for property, goods, or services are valued and accounted for at the present value of the consideration exchanged between the contracting parties at the date of the …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ecfd47497f0a553882d410b0396139fc85b8aa8cb32e66ccf0f70666b2b324d9","downloaded_from":"2026-09-09T23:24:57.951Z","last_downloaded_at":"2026-09-09T23:24:57.951Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481621","source_sha256":"74fed17ffbafde653141dbfaddd25269645b3eed24f2cc748610249699f89a5f"}},{"citation":"310-10-30-4","para":"30-4","html":"
As indicated in paragraph 835-30-25-2, if determinable, the established exchange price (which, presumably, is the same as the price for a cash sale) of property, goods, or services acquired or sold in consideration for a note may be used to establish the present value of the note. That paragraph explains that, when notes are traded in an open market, the market rate of interest and quoted prices of the notes provide the evidence of the present value. That paragraph notes that these methods are preferable means of establishing the present value of the note.
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As indicated in paragraph 835-30-25-10, in circumstances where interest is not stated, the stated amount is unreasonable, or the stated face amount of the note is materially different from the current cash sales price for the same or similar items or from the fair value of the note at the date of the transaction, the note, the sales price, and the cost of the property, goods, or services exchanged for the note shall be recorded at the fair value of the property, goods, or services or at an amount that reasonably approximates the fair value of the note, whichever is the more clearly determinable.
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Paragraph 835-30-25-11 explains that, in the absence of established exchange prices for the related property, goods, or services or evidence of the fair value of the note (as described in paragraph 835-30-25-2), the present value of a note that stipulates either no interest or a rate of interest that is clearly unreasonable shall be determined by discounting all future payments on the notes using an imputed rate of interest as described in Subtopic 835-30. Paragraph 835-30-25-11 explains that this determination shall be made at the time the note is acquired; any subsequent changes in prevailing interest rates shall be ignored.
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","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-13.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f8ef641e060a575788122fd411f1602c6f637c7aa7cc572fe1257b53f2f4bc55","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"citation":"310-10-35-42","para":"35-42","html":"
Paragraph superseded by Accounting Standards Update No. 2016-13.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-13.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:307be86cc48d8c784c73d8f1b3a8ef804df4c46fc1d30d4981571e3eb650298f","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"citation":"310-10-35-43","para":"35-43","html":"
Paragraph superseded by Accounting Standards Update No. 2016-13.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-13.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:794311792bf9d2078f283b543effe1f63e173a92e4f80b5261794aae9806541e","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4dcd42a9d5b2296cd2b31b3ee02ea3ad0aa989beb4e31a49ce2c02891eb3f218","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"block":null,"heading":"Subsequent Measurement of Specific Types of Receivables","paragraphs":[{"citation":"310-10-35-44","para":"35-44","html":"
The following provides guidance on aspects of subsequent measurement for various types of receivables, specifically:
  1. a
    Financial assets subject to prepayment
  2. b
    Standby commitments to purchase loans
  3. c
    Loans and trade receivables not held for sale
  4. d
    Nonmortgage loans held for sale
  5. e
    Loans not previously held for sale
  6. f
    Amortization of discount or premium on notes
  7. g
    Premium allocated to loans purchased in a credit card portfolio
  8. h
    Hedged portfolios of loans
  9. i
    Interest income.
","snippet":"The following provides guidance on aspects of subsequent measurement for various types of receivables, specifically:\n(a) Financial assets subject to prepayment\n(b) Standby commitments to purchase loans\n(c) Loans and trad…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:54b17496e7a3103d99dfdd6f0743312b88f40b237fc91e764e68c3958c76ebce","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"citation":"310-10-35-45","para":"35-45","html":"
Paragraph 860-20-35-2 requires that financial assets, except for instruments that are within the scope of Subtopic 815-10, that can contractually be prepaid or otherwise settled in such a way that the holder would not recover substantially all of its recorded investment be subsequently measured like investments in debt securities classified as available for sale or trading under Topic 320.
","snippet":"Paragraph 860-20-35-2 requires that financial assets, except for instruments that are within the scope of Subtopic 815-10, that can contractually be prepaid or otherwise settled in such a way that the holder would not re…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:65f02ab6355514b61abcf3ebea83e7f57fce399c100338ceacf6724906aa69d2","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"citation":"310-10-35-46","para":"35-46","html":"
This paragraph applies only to standby commitments to purchase loans. It does not apply to other customary kinds of commitments to purchase loans, nor does it apply to commitments to originate loans. If a standby commitment is recorded at the amount of the option as discussed in paragraph 310-10-25-6, the liability recorded at the amount of the option premium received (representing the fair value of the standby commitment on the trade date) shall thereafter be accounted for at the greater of the initial standby commitment fee or the fair value of the written put option. Unrealized gains (that is, recoveries of unrealized losses) or losses shall be credited or charged to current operations. However, see Subtopic 815-10 for guidance on accounting for written put options that are within the scope of that Subtopic.
","snippet":"This paragraph applies only to standby commitments to purchase loans. It does not apply to other customary kinds of commitments to purchase loans, nor does it apply to commitments to originate loans. If a standby commitm…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:47a9c00ae6765b70d274052dbdd8fac687f45021a03d08526d12a354ff8ba5d1","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"citation":"310-10-35-47","para":"35-47","html":"
Trade receivables that management has the intent and ability to hold for the foreseeable future or until maturity or payoff shall be reported in the balance sheet at amortized cost basis. (Discounts offered as a result of the pricing of a sale or a product or service may be termed sales discounts. This Subsection does not address these discounts.) For financial instruments measured at amortized cost basis, see Subtopic 326-20 for additional guidance on credit losses.
","snippet":"Trade receivables that management has the intent and ability to hold for the foreseeable future or until maturity or payoff shall be reported in the balance sheet at amortized cost basis. (Discounts offered as a result o…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:49e2dc82106c868a3ce60230e513e468c173269541e5c14264448d562a79b078","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"citation":"310-10-35-47A","para":"35-47A","html":"
Nonmortgage loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff shall be reported in the balance sheet at their amortized cost bases. See Subtopic 326-20 for guidance on the measurement of credit losses for financial instruments measured at amortized cost basis. See Topic 948 for guidance on mortgage loans classified as held-for-long-term-investment.
","snippet":"Nonmortgage loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff shall be reported in the balance sheet at their amortized cost bases. See Subtopic 326-20 for gu…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2e70cf6c66ff950c3be5858dc2940f6156d955afaa46ed52c5556f1d9dd14c03","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"citation":"310-10-35-48","para":"35-48","html":"
Nonmortgage loans held for sale shall be reported at the lower of amortized cost basis or fair value. The amount by which amortized cost basis exceeds fair value shall be accounted for as a valuation allowance. Changes in the valuation allowance shall be included in the determination of net income of the period in which the change occurs. This paragraph applies only to nonmortgage loans. See Topic 948 for guidance related to mortgage loans classified as held for sale.
","snippet":"Nonmortgage loans held for sale shall be reported at the lower of amortized cost basis or fair value. The amount by which amortized cost basis exceeds fair value shall be accounted for as a valuation allowance. Changes i…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b2c68b3d17a19b2cdeca492f30d245c619d4619c3cabaa52c0612341589bdbe","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"citation":"310-10-35-48A","para":"35-48A","html":"
For a nonmortgage loan that is transferred into the held-for-sale classification from the nonmortgage loan not-held-for-sale classification, an entity shall reverse in earnings any allowance for credit losses previously recorded on the nonmortgage loan not held for sale at the transfer date. An entity shall then reclassify and transfer the nonmortgage loan into the held-for-sale classification at its amortized cost basis (which is reduced by any previous writeoffs but excludes any allowance for credit losses). An entity shall then determine if a valuation allowance is necessary by following the guidance in Subtopic 310-10.
","snippet":"For a nonmortgage loan that is transferred into the held-for-sale classification from the nonmortgage loan not-held-for-sale classification, an entity shall reverse in earnings any allowance for credit losses previously …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4adca2c04b5426f1d253b588f2f27e7db48a2b3541222124d7f3b64e18256eb9","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"citation":"310-10-35-48B","para":"35-48B","html":"
For a nonmortgage loan that is transferred into the not-held-for-sale classification from the nonmortgage loans held-for-sale classification, an entity shall reverse in earnings any valuation allowance previously recorded on the nonmortgage loan held for sale at the transfer date. An entity shall then reclassify and transfer the nonmortgage loan into the not-held-for-sale classification at its amortized cost basis (which is reduced by any previous writeoffs but excludes any valuation allowance). An entity shall then determine if an allowance for credit losses is necessary by following the guidance in Subtopic 326-20.
","snippet":"For a nonmortgage loan that is transferred into the not-held-for-sale classification from the nonmortgage loans held-for-sale classification, an entity shall reverse in earnings any valuation allowance previously recorde…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ba288359875b0bb9c800ececf73a20a052b56b20127bcca8221c5804c380054c","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"citation":"310-10-35-49","para":"35-49","html":"
Paragraph superseded by Accounting Standards Update No. 2016-13.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-13.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:144ed24024bf5a32b4b4924324c90d19bdb6b686630001fdc660f870f8e62cad","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"citation":"310-10-35-50","para":"35-50","html":"
See paragraph 835-30-35-2 for guidance related to amortization of discounts or premiums.
","snippet":"See paragraph 835-30-35-2 for guidance related to amortization of discounts or premiums.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a1542717f064974a2e47d8215cbaebf428f2cc08c518454134645224688e62a","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"citation":"310-10-35-51","para":"35-51","html":"
See Subtopic 835-30 for further guidance on situations in which interest shall be imputed.
","snippet":"See Subtopic 835-30 for further guidance on situations in which interest shall be imputed.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f9f824cbc0c241767af164e7ab2c78c357a18436331dce0e8eed2225099c50e8","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"citation":"310-10-35-52","para":"35-52","html":"
When an entity purchases a credit card portfolio that includes the cardholder relationships as discussed in paragraph 310-10-25-7, at an amount that exceeds the sum of the amounts due under the credit card receivables, the premium allocated to the loans shall be amortized over the life of the loans in accordance with Subtopic 310-20. If the credit card agreement provides for a repayment period beyond expiration of the card if the card is not renewed, that period shall be considered in determining the life of the credit card loan.
","snippet":"When an entity purchases a credit card portfolio that includes the cardholder relationships as discussed in paragraph 310-10-25-7, at an amount that exceeds the sum of the amounts due under the credit card receivables, t…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1b99fa6d1ef4a086729a8babf012647a923ca7720e40613fb28e35f169f53c93","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"citation":"310-10-35-53","para":"35-53","html":"
Entities sometimes wish to hedge risk associated with portfolios of loans or specific loan cash flows. See Section 815-20-55 for implementation guidance in such situations.
","snippet":"Entities sometimes wish to hedge risk associated with portfolios of loans or specific loan cash flows. See Section 815-20-55 for implementation guidance in such situations.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e9617cb93d462264b465638dbe79ab6d539bdde7883f50b02f429593f87865c6","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"citation":"310-10-35-53A","para":"35-53A","html":"
Except as noted in paragraphs
310-10-35-53B through 35-53C
, this Subsection does not address how a creditor should recognize, measure, or display interest income on a financial asset with a credit loss. Some accounting methods for recognizing income may result in an amortized cost basis of a financial asset that is less than the amount expected to be collected (or, alternatively, the fair value of the collateral). Those accounting methods include recognition of interest income using a cost-recovery method, a cash-basis method, or some combination of those methods.
","snippet":"Except as noted in paragraphs 310-10-35-53B through 35-53C, this Subsection does not address how a creditor should recognize, measure, or display interest income on a financial asset with a credit loss. Some accounting m…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2eb979f11b27977f4d32d8d86db5cd5a46f070bf0508739f4adadcf1f90df3d1","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"citation":"310-10-35-53B","para":"35-53B","html":"
When recognizing interest income on purchased financial assets with credit deterioration within the scope of Topic 326, an entity shall not recognize as interest income the discount embedded in the purchase price that is attributable to the acquirer's assessment of expected credit losses at the date of acquisition. The entity shall accrete or amortize as interest income the non-credit-related discount or premium of a purchased financial asset with credit deterioration in accordance with existing applicable guidance in Section 310-20-35 or 325-40-35.
Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:
326-10-65-7When recognizing interest income on purchased financial assets with credit deteriorationand purchased seasoned loans within the scope of Topic 326, an entity shall not recognize as interest income the discount embedded in the purchase price that is attributable to the acquirer's assessment of expected credit losses at the date of acquisition. The entity shall accrete or amortize as interest income the non-credit-related discount or premium of a purchased financial asset with credit deterioration and a purchased seasoned loan in accordance with existing applicable guidance in Section 310-20-35 or 325-40-35.
","snippet":"When recognizing interest income on purchased financial assets with credit deterioration within the scope of Topic 326, an entity shall not recognize as interest income the discount embedded in the purchase price that is…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3372124e7899fafa38f1e2f9e13472e9a04420f20efcb4a62e90fb7338b40e8e","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"citation":"310-10-35-53C","para":"35-53C","html":"
Recognition of income on purchased financial assets with credit deterioration is dependent on having a reasonable expectation about the amount expected to be collected. Subsequent to purchase, this Subtopic does not prohibit placing financial assets on nonaccrual status, including use of the cost recovery method or cash basis method of income recognition, when appropriate. For example, if the timing of either a sale of the financial asset into the secondary market or a sale of collateral in essentially the same condition as received upon foreclosure is indeterminate, the creditor likely does not have the information necessary to reasonably estimate cash flows expected and shall cease recognizing income on the financial asset. However, the ability to place a financial asset on nonaccrual shall not be used to circumvent recognition of a credit loss. If the financial asset is acquired primarily for the rewards of ownership of the underlying collateral, accrual of income is inappropriate. Such rewards of ownership would include use of the collateral in operations of the entity or improving the collateral for resale. Consistent with paragraph 310-20-35-18, interest income shall not be recognized to the extent that the net investment in the financial asset would increase to an amount greater than the payoff amount.
","snippet":"Recognition of income on purchased financial assets with credit deterioration is dependent on having a reasonable expectation about the amount expected to be collected. Subsequent to purchase, this Subtopic does not proh…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:77015e22b78db7b7a60bf60358fca71dc98b8a2b053bbf58d0d8bf9811b3da02","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fdeae08fdf0e2b18d3cee8ccf15d318506179052c4917cc181b6cb8dbc212003","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"block":"Acquisition, Development, and Construction Arrangements","heading":null,"paragraphs":[{"citation":"310-10-35-54","para":"35-54","html":"
This Subsection provides the following subsequent measurement guidance:
  1. a
    Lender interest in expected residual profit
  2. b
    Changes in initial determination factors
  3. c
    Other matters.
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The factors that were evaluated in determining the accounting treatment at inception subsequently change for some acquisition, development, and construction arrangements, for example, as a result of a renegotiation of the terms. Consequently, the accounting treatment for an acquisition, development, and construction arrangement shall be periodically reassessed.
","snippet":"The factors that were evaluated in determining the accounting treatment at inception subsequently change for some acquisition, development, and construction arrangements, for example, as a result of a renegotiation of th…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c49683094cefcf2d81f03a87bd4708012fecfb093148b5506a7aa1301f0dc6e8","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"citation":"310-10-35-56","para":"35-56","html":"
An acquisition, development, and construction arrangement originally classified as an investment or joint venture could subsequently be treated as a loan if the risk to the lender diminishes significantly, and the lender will not be receiving over 50 percent of the expected residual profit in the project. The lender shall demonstrate a change in the facts relied upon when initially making the accounting decision, not just the absence of, or reduced participation in, the expected residual profit. For instance, risk may be reduced if a valid take-out commitment from another lender who has the capability to perform under the commitment is obtained and all conditions affecting the take-out commitment have been met, thus assuring the primary lender recovery of its funds.
","snippet":"An acquisition, development, and construction arrangement originally classified as an investment or joint venture could subsequently be treated as a loan if the risk to the lender diminishes significantly, and the lender…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a9797f6f9b45d387d7e06045c096630f66d56e781b48a57b0cb3177709f88ad","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"citation":"310-10-35-57","para":"35-57","html":"
Conversely, if the lender assumes further risks or rewards in an acquisition, development, and construction arrangement by, for example, releasing collateral supporting a guarantee or increasing its percentage of profit participation to over 50 percent, the lender's position may change to that of an investor in real estate.
","snippet":"Conversely, if the lender assumes further risks or rewards in an acquisition, development, and construction arrangement by, for example, releasing collateral supporting a guarantee or increasing its percentage of profit …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:45c05d805c5d5a1d8cf82494d25adb135ca7ae34004e9ba74626e868ffe8a59b","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"citation":"310-10-35-58","para":"35-58","html":"
Neither an improvement in the economic prospects for the project or successful, ongoing development of the project nor a deterioration in the economic prospects for the project justifies a change in classification of an acquisition, development, and construction arrangement.
","snippet":"Neither an improvement in the economic prospects for the project or successful, ongoing development of the project nor a deterioration in the economic prospects for the project justifies a change in classification of an …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c005a03d30497e342ecf5ee4702cf09ebfa9ed44d54e2e1fae9d4f8fea90feb","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"citation":"310-10-35-59","para":"35-59","html":"
A change in classification is expected to occur infrequently and shall be supported by appropriate documentation. The change in factors in an acquisition, development, and construction arrangement shall be evaluated based on the guidance in this Subsection and accounted for prospectively.
","snippet":"A change in classification is expected to occur infrequently and shall be supported by appropriate documentation. The change in factors in an acquisition, development, and construction arrangement shall be evaluated base…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:034754ba522bd3a1c7572e231e4e218362e7f394e98097f62eaf732342a37c86","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"citation":"310-10-35-60","para":"35-60","html":"
If an acquisition, development, and construction arrangement accounted for as a real estate joint venture continues into a permanent phase with the project generating a positive cash flow and paying debt service currently, income shall be recognized in accordance with Topic 970.
","snippet":"If an acquisition, development, and construction arrangement accounted for as a real estate joint venture continues into a permanent phase with the project generating a positive cash flow and paying debt service currentl…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:525a045942b71409c356cc16069274a0cc55c4cd5b18b66775c15a052448fd1e","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b99d8a478014ed30d2f14a761810dedc4c3cedcf9038a4e9601f07a93cfab51d","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"block":"Acquisition, Development, and Construction Arrangements","heading":"Other Matters","paragraphs":[{"citation":"310-10-35-61","para":"35-61","html":"
Regardless of the accounting treatment for an acquisition, development, and construction arrangement, management shall on a continuing basis review the collectibility of uncollected principal, accrued interest, and fees and provide for appropriate allowances.
","snippet":"Regardless of the accounting treatment for an acquisition, development, and construction arrangement, management shall on a continuing basis review the collectibility of uncollected principal, accrued interest, and fees …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc507f232622b2186cfc2a908297608a9f574cbabaa2b20c70eb476fc3e7fbaf","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:987fc489ccd221a036b159a30a59cc89c52bb7fcd41615dd96d819872b9f087d","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f1948a149e0293f24207bc2b1b01d3cd4364253b8ed0c7988964850756806464","downloaded_from":"2026-09-09T23:25:01.440Z","last_downloaded_at":"2026-09-09T23:25:01.440Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481590","source_sha256":"92f347d516bb9ddd7799c3e26641cdf5f210a9b71bb7c48672229f6dd4b9dc7f"}},{"number":"40","label":"40 Derecognition","anchor":"40-derecognition","is_sec":false,"groups":[{"block":null,"heading":"Transfers of Receivables","paragraphs":[{"citation":"310-10-40-1","para":"40-1","html":"
See Topic 860 for guidance on a transferor's accounting for transfers of receivables. Subtopic 860-10 establishes criteria that are required to be satisfied for derecognition of a transferred asset. Subtopic 860-20 provides guidance for accounting for transfers of assets, including accounting for transfers of receivables in securitization transactions, transfers of receivables with recourse, and factoring arrangements.
","snippet":"See Topic 860 for guidance on a transferor's accounting for transfers of receivables. Subtopic 860-10 establishes criteria that are required to be satisfied for derecognition of a transferred asset. Subtopic 860-20 provi…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:28ab60322e07e1f0f6e2ae204bf1da053ed013199d6bb6c705575f228edd12a0","downloaded_from":"2026-09-09T23:25:03.641Z","last_downloaded_at":"2026-09-09T23:25:03.641Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481561","source_sha256":"2df0cc2543ca95c96345bbb58d74d9d300137fe1403a3e72b137c1d38573cd7d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b4c69f72706b1cef3e471506f4de6f98b9827ad400c859f1c90b3255b88dd69","downloaded_from":"2026-09-09T23:25:03.641Z","last_downloaded_at":"2026-09-09T23:25:03.641Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481561","source_sha256":"2df0cc2543ca95c96345bbb58d74d9d300137fe1403a3e72b137c1d38573cd7d"}},{"block":null,"heading":"Classification and Measurement of Certain Government-Guaranteed Mortgage Loans upon Foreclosure","paragraphs":[{"citation":"310-10-40-1A","para":"40-1A","html":"
For guidance on the classification and measurement of certain government-guaranteed mortgage loans upon foreclosure by a creditor, see paragraphs
310-20-40-7 through 40-8
.
","snippet":"For guidance on the classification and measurement of certain government-guaranteed mortgage loans upon foreclosure by a creditor, see paragraphs 310-20-40-7 through 40-8.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:62d796dadf50de3b26bf8ecf3c187bd2fee56c26e267a7d2339713250fb8945c","downloaded_from":"2026-09-09T23:25:03.641Z","last_downloaded_at":"2026-09-09T23:25:03.641Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481561","source_sha256":"2df0cc2543ca95c96345bbb58d74d9d300137fe1403a3e72b137c1d38573cd7d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b4eab48ab753b8687b9eacc2f88144f866f43d489566f3075a83512b951b3bcf","downloaded_from":"2026-09-09T23:25:03.641Z","last_downloaded_at":"2026-09-09T23:25:03.641Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481561","source_sha256":"2df0cc2543ca95c96345bbb58d74d9d300137fe1403a3e72b137c1d38573cd7d"}},{"block":"Acquisition, Development, and Construction Arrangements","heading":null,"paragraphs":[{"citation":"310-10-40-2","para":"40-2","html":"
This Subsection provides derecognition guidance related to the sale of a lender's interest in expected residual profit.
","snippet":"This Subsection provides derecognition guidance related to the sale of a lender's interest in expected residual profit.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d55387f3dde2612f1bb07e5411eb894c89b9838f00291742520169374c4cf764","downloaded_from":"2026-09-09T23:25:03.641Z","last_downloaded_at":"2026-09-09T23:25:03.641Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481561","source_sha256":"2df0cc2543ca95c96345bbb58d74d9d300137fe1403a3e72b137c1d38573cd7d"}},{"citation":"310-10-40-3","para":"40-3","html":"
The lender's share of the expected residual profit in a project may be sold to the borrower or a third party for cash or other consideration. If the expected residual profit in an acquisition, development, and construction arrangement accounted for as a loan is sold, the proceeds from the sale shall be recognized prospectively as additional interest over the remaining term of the loan. The expected residual profit is considered additional compensation to the lender, and the sale results in a quantification of the profit.
","snippet":"The lender's share of the expected residual profit in a project may be sold to the borrower or a third party for cash or other consideration. If the expected residual profit in an acquisition, development, and constructi…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:493b75eb67f0db21d2dae8af057d8d7748d3dac34ea21721addd99084d0448da","downloaded_from":"2026-09-09T23:25:03.641Z","last_downloaded_at":"2026-09-09T23:25:03.641Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481561","source_sha256":"2df0cc2543ca95c96345bbb58d74d9d300137fe1403a3e72b137c1d38573cd7d"}},{"citation":"310-10-40-4","para":"40-4","html":"
If an acquisition, development, and construction arrangement is accounted for as an investment in real estate or joint venture and the expected residual profit is sold, the entity shall apply the guidance in Topic 860 on transfers and servicing.
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If a financial institution was the seller of the property at the initiation of the project, the entity shall apply the guidance in paragraphs
360-10-40-3A through 40-3B
. However, if the sale is part of a sale and leaseback transaction, gain recognition, if any, should be determined by reference to Subtopic 842-40.
","snippet":"If a financial institution was the seller of the property at the initiation of the project, the entity shall apply the guidance in paragraphs 360-10-40-3A through 40-3B. However, if the sale is part of a sale and leaseba…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:65e5da3f8a930bcfb90fbdacea4f845a6df151167ef96b220a0afd32a5f3c239","downloaded_from":"2026-09-09T23:25:03.641Z","last_downloaded_at":"2026-09-09T23:25:03.641Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481561","source_sha256":"2df0cc2543ca95c96345bbb58d74d9d300137fe1403a3e72b137c1d38573cd7d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:83d34b6203eeba10391c9b8e0a1073e413b9b9c9d463a6195b1d39f9211d351f","downloaded_from":"2026-09-09T23:25:03.641Z","last_downloaded_at":"2026-09-09T23:25:03.641Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481561","source_sha256":"2df0cc2543ca95c96345bbb58d74d9d300137fe1403a3e72b137c1d38573cd7d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:679d219cb9356ce08a395b2d49fba3738ee89a3798c294df9ba1225241a84fd9","downloaded_from":"2026-09-09T23:25:03.641Z","last_downloaded_at":"2026-09-09T23:25:03.641Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481561","source_sha256":"2df0cc2543ca95c96345bbb58d74d9d300137fe1403a3e72b137c1d38573cd7d"}},{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-10-45-1","para":"45-1","html":"
This Subsection provides guidance on presentation matters for receivables, specifically:
  1. a
    Loans or trade receivables
  2. b
    Foreclosed and repossessed assets
  3. c
    Subparagraph superseded by Accounting Standards Update No. 2016-13.
  4. d
    Subparagraph superseded by Accounting Standards Update No. 2016-13.
  5. e
    Discount and premium
  6. f
    Unearned discounts
  7. g
    Receivables classified as current assets
  8. h
    Cash flows
  9. i
    Receivables from officers, employees, or affiliates
  10. j
    Note received as an equity contribution.
","snippet":"This Subsection provides guidance on presentation matters for receivables, specifically:\n(a) Loans or trade receivables\n(b) Foreclosed and repossessed assets\n(c) Subparagraph superseded by Accounting Standards Update No.…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1ab00fb1fe10f01cc0abff9b4083d6a1d2f268a9f4eedb4c9c17eb8166d9a01","downloaded_from":"2026-09-09T23:25:06.148Z","last_downloaded_at":"2026-09-09T23:25:06.148Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481990","source_sha256":"2b319e26bf99444b03e558e2b1a3070c08aa45331b40fec9cdfafd2037c38818"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c2003e6bc93918e62482a5e3093b8db11e9dbe310b49caaaef95f4861a4d543","downloaded_from":"2026-09-09T23:25:06.148Z","last_downloaded_at":"2026-09-09T23:25:06.148Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481990","source_sha256":"2b319e26bf99444b03e558e2b1a3070c08aa45331b40fec9cdfafd2037c38818"}},{"block":null,"heading":"Nonmortgage Loans or Trade Receivables","paragraphs":[{"citation":"310-10-45-2","para":"45-2","html":"
Nonmortgage loans or trade receivables may be presented on the balance sheet as aggregate amounts. However, such receivables held for sale shall be a separate balance sheet category. Major categories of nonmortgage loans or trade receivables shall be presented separately either in the balance sheet or in the notes to financial statements. An entity shall present the amounts reversed or established for the valuation allowance and the allowance for credit losses, as applicable, related to the transfer of nonmortgage loans (see paragraphs
310-10-35-48A through 35-48B
) on a gross basis in the income statement. An entity may present those amounts on the income statement or in the notes to financial statements.
","snippet":"Nonmortgage loans or trade receivables may be presented on the balance sheet as aggregate amounts. However, such receivables held for sale shall be a separate balance sheet category. Major categories of nonmortgage loans…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:29a60ecb68d124670e5c5ded1492d3c10ef39a9e54ec6696bf7b1c27270280d3","downloaded_from":"2026-09-09T23:25:06.148Z","last_downloaded_at":"2026-09-09T23:25:06.148Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481990","source_sha256":"2b319e26bf99444b03e558e2b1a3070c08aa45331b40fec9cdfafd2037c38818"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:94554795a6ffc403b1c7c9fe3aac6481087bc20d75e77ae2d20b41d13d4c4407","downloaded_from":"2026-09-09T23:25:06.148Z","last_downloaded_at":"2026-09-09T23:25:06.148Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481990","source_sha256":"2b319e26bf99444b03e558e2b1a3070c08aa45331b40fec9cdfafd2037c38818"}},{"block":null,"heading":"Foreclosed or Repossessed Assets","paragraphs":[{"citation":"310-10-45-3","para":"45-3","html":"
Foreclosed and repossessed assets shall be classified as a separate balance sheet amount or included in other assets on the balance sheet with separate disclosures in the notes to financial statements. Certain returned or repossessed assets, such as inventory, shall not be classified separately if the assets subsequently are to be utilized by the entity in operations.
","snippet":"Foreclosed and repossessed assets shall be classified as a separate balance sheet amount or included in other assets on the balance sheet with separate disclosures in the notes to financial statements. Certain returned o…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7771fed42bd5c66f158a02d3129ab23fecdf1d6e4f31a30c433ed2d3be2e82dc","downloaded_from":"2026-09-09T23:25:06.148Z","last_downloaded_at":"2026-09-09T23:25:06.148Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481990","source_sha256":"2b319e26bf99444b03e558e2b1a3070c08aa45331b40fec9cdfafd2037c38818"}},{"citation":"310-10-45-4","para":"45-4","html":"
Paragraph superseded by Accounting Standards Update No. 2012-04.
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Paragraph superseded by Accounting Standards Update No. 2016-13.
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Paragraph superseded by Accounting Standards Update No. 2016-13.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-13.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c15af8f2073ef35a08f7e7578f5d4466c653c6b7024964f3b998fb0dabb61fb7","downloaded_from":"2026-09-09T23:25:06.148Z","last_downloaded_at":"2026-09-09T23:25:06.148Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481990","source_sha256":"2b319e26bf99444b03e558e2b1a3070c08aa45331b40fec9cdfafd2037c38818"}},{"citation":"310-10-45-6","para":"45-6","html":"
Paragraph superseded by Accounting Standards Update No. 2016-13.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-13.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d780f0679db683fe1112de154aae59bd2dd592ed313236ea82d1b14d121f403c","downloaded_from":"2026-09-09T23:25:06.148Z","last_downloaded_at":"2026-09-09T23:25:06.148Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481990","source_sha256":"2b319e26bf99444b03e558e2b1a3070c08aa45331b40fec9cdfafd2037c38818"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b106d3fa70a5e1c905bfdaea90537c25f6b29eeea71e963f0728384c8a909d5","downloaded_from":"2026-09-09T23:25:06.148Z","last_downloaded_at":"2026-09-09T23:25:06.148Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481990","source_sha256":"2b319e26bf99444b03e558e2b1a3070c08aa45331b40fec9cdfafd2037c38818"}},{"block":null,"heading":"Discount and Premium","paragraphs":[{"citation":"310-10-45-7","para":"45-7","html":"
See paragraphs
835-30-45-1A through 45-4
for guidance on presentation matters related to the discount or premium on a note.
","snippet":"See paragraphs 835-30-45-1A through 45-4 for guidance on presentation matters related to the discount or premium on a note.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e14e8184e2eefbef9f6804f855f8e4aa8791cbf08963525f4b422dba5ddd3d1","downloaded_from":"2026-09-09T23:25:06.148Z","last_downloaded_at":"2026-09-09T23:25:06.148Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481990","source_sha256":"2b319e26bf99444b03e558e2b1a3070c08aa45331b40fec9cdfafd2037c38818"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac3dc10dfb0c22b2f1dfd6d7c724d6a4b5212462ba0fb52c3ed7b86400ec95b4","downloaded_from":"2026-09-09T23:25:06.148Z","last_downloaded_at":"2026-09-09T23:25:06.148Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481990","source_sha256":"2b319e26bf99444b03e558e2b1a3070c08aa45331b40fec9cdfafd2037c38818"}},{"block":null,"heading":"Unearned Discounts","paragraphs":[{"citation":"310-10-45-8","para":"45-8","html":"
Unearned discounts (other than cash or quantity discounts and similar items), finance charges, and interest included in the face amount of receivables shall be shown as a deduction from the related receivables.
","snippet":"Unearned discounts (other than cash or quantity discounts and similar items), finance charges, and interest included in the face amount of receivables shall be shown as a deduction from the related receivables.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6ab00e6ceaf641006bb2153d9382df2a761c86f4ba055f8e4d06ef32776dd9e0","downloaded_from":"2026-09-09T23:25:06.148Z","last_downloaded_at":"2026-09-09T23:25:06.148Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481990","source_sha256":"2b319e26bf99444b03e558e2b1a3070c08aa45331b40fec9cdfafd2037c38818"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d767546a9d0a0b915adc7aebbf6cce36b6de639c6692e1ed2879ba2722753715","downloaded_from":"2026-09-09T23:25:06.148Z","last_downloaded_at":"2026-09-09T23:25:06.148Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481990","source_sha256":"2b319e26bf99444b03e558e2b1a3070c08aa45331b40fec9cdfafd2037c38818"}},{"block":null,"heading":"Receivables Classified as Current Assets","paragraphs":[{"citation":"310-10-45-9","para":"45-9","html":"
As indicated in its definition for accounting purposes, the term current assets is used to designate cash and other assets or resources commonly identified as those that are reasonably expected to be realized in cash or sold or consumed during the normal operating cycle of the business. Paragraph 210-10-45-1 notes that the term current assets comprehends the following types of receivables:
  1. a
    Trade accounts, notes, and acceptances receivable
  2. b
    Receivables from officers, employees, affiliates, and others, if collectible in the ordinary course of business within a year
  3. c
    Installment or deferred accounts and notes receivable if they conform generally to normal trade practices and terms within the business.
See Section 210-10-45 for further guidance on the required presentation of current assets in the balance sheet.
","snippet":"As indicated in its definition for accounting purposes, the term current assets is used to designate cash and other assets or resources commonly identified as those that are reasonably expected to be realized in cash or …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9ae34a5c63ba4ebe9829551d91d850c04d3b793c1b4913c340e799833ee7c056","downloaded_from":"2026-09-09T23:25:06.148Z","last_downloaded_at":"2026-09-09T23:25:06.148Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481990","source_sha256":"2b319e26bf99444b03e558e2b1a3070c08aa45331b40fec9cdfafd2037c38818"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b24b32a81b9732a286918cddeba12d65a43990aa1a52495bf2c1f7378b13f25c","downloaded_from":"2026-09-09T23:25:06.148Z","last_downloaded_at":"2026-09-09T23:25:06.148Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481990","source_sha256":"2b319e26bf99444b03e558e2b1a3070c08aa45331b40fec9cdfafd2037c38818"}},{"block":null,"heading":"Cash Flows","paragraphs":[{"citation":"310-10-45-10","para":"45-10","html":"
Paragraph 230-10-45-16 states that cash receipts from returns on loans, other debt instruments of other entities, and equity securities—interest and dividends shall be classified in the statement of cash flows as cash inflows from operating activities.
","snippet":"Paragraph 230-10-45-16 states that cash receipts from returns on loans, other debt instruments of other entities, and equity securities—interest and dividends shall be classified in the statement of cash flows as cash in…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08e6e79b4fac62e5dcaa5384d8d53017f8bb4cc12aafc39f23cc3f3d6c5c34ae","downloaded_from":"2026-09-09T23:25:06.148Z","last_downloaded_at":"2026-09-09T23:25:06.148Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481990","source_sha256":"2b319e26bf99444b03e558e2b1a3070c08aa45331b40fec9cdfafd2037c38818"}},{"citation":"310-10-45-11","para":"45-11","html":"
Paragraph 230-10-45-11 states that cash flows from purchases, sales, and maturities of available-for-sale debt securities shall be classified as cash flows from investing activities and reported gross in the statement of cash flows. Paragraph 230-10-45-21 states that some loans are similar to debt securities in a trading account in that they are originated or purchased specifically for resale and are held for short periods of time.
","snippet":"Paragraph 230-10-45-11 states that cash flows from purchases, sales, and maturities of available-for-sale debt securities shall be classified as cash flows from investing activities and reported gross in the statement of…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c1fc566884addd255f063c72f4c270bea1ddae430be6513f1436ea4f5d6677fb","downloaded_from":"2026-09-09T23:25:06.148Z","last_downloaded_at":"2026-09-09T23:25:06.148Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481990","source_sha256":"2b319e26bf99444b03e558e2b1a3070c08aa45331b40fec9cdfafd2037c38818"}},{"citation":"310-10-45-12","para":"45-12","html":"
See Topic 230 for further guidance on the classification of cash flows from receivables in the cash flow statement.
","snippet":"See Topic 230 for further guidance on the classification of cash flows from receivables in the cash flow statement.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4fd4d82c552cff1c3219f871af2bd65e4856e5d0587349a6089262691f24a07","downloaded_from":"2026-09-09T23:25:06.148Z","last_downloaded_at":"2026-09-09T23:25:06.148Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481990","source_sha256":"2b319e26bf99444b03e558e2b1a3070c08aa45331b40fec9cdfafd2037c38818"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b1a748444f68d03ba10c45227dcf5fd22289a6df8c4c401767447ba7f30375cb","downloaded_from":"2026-09-09T23:25:06.148Z","last_downloaded_at":"2026-09-09T23:25:06.148Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481990","source_sha256":"2b319e26bf99444b03e558e2b1a3070c08aa45331b40fec9cdfafd2037c38818"}},{"block":null,"heading":"Receivables from Officers, Employees, or Affiliates","paragraphs":[{"citation":"310-10-45-13","para":"45-13","html":"
As indicated in paragraph 850-10-50-2, notes or accounts receivable due from officers, employees, or affiliated companies shall be shown separately and not included under a general heading such as notes receivable or accounts receivable.
","snippet":"As indicated in paragraph 850-10-50-2, notes or accounts receivable due from officers, employees, or affiliated companies shall be shown separately and not included under a general heading such as notes receivable or acc…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c663dfa87f6db8b7771b2bac93ce02ef12e5b9fee0d9fc91a0dfe2100c69f7e6","downloaded_from":"2026-09-09T23:25:06.148Z","last_downloaded_at":"2026-09-09T23:25:06.148Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481990","source_sha256":"2b319e26bf99444b03e558e2b1a3070c08aa45331b40fec9cdfafd2037c38818"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3dec3d5ba2013567e15e7c8649a394ba3ab15408cd0d7da58db75f88af69c8b1","downloaded_from":"2026-09-09T23:25:06.148Z","last_downloaded_at":"2026-09-09T23:25:06.148Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481990","source_sha256":"2b319e26bf99444b03e558e2b1a3070c08aa45331b40fec9cdfafd2037c38818"}},{"block":null,"heading":"Note Received as an Equity Contribution","paragraphs":[{"citation":"310-10-45-14","para":"45-14","html":"
For guidance on a note received as a contribution to an entity's equity, see paragraph 505-10-45-2.
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Acquisition, development, and construction arrangements accounted for as investments in real estate or joint ventures shall be combined and reported in the balance sheet separately from those acquisition, development, and construction arrangements accounted for as loans.
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This Subsection provides the following disclosure guidance for receivables, off-balance-sheet credit exposures, and foreclosed and repossessed assets:
  1. a
    Accounting policies for loans and trade receivables
  2. b
    Assets serving as collateral
  3. c
    Subparagraph superseded by Accounting Standards Update No. 2016-13.
  4. d
    Subparagraph superseded by Accounting Standards Update No. 2016-13.
  5. e
    Foreclosed and repossessed assets
  6. f
    Subparagraph superseded by Accounting Standards Update No. 2016-13.
  7. g
    Subparagraph superseded by Accounting Standards Update No. 2016-13.
  8. h
    Subparagraph superseded by Accounting Standards Update No. 2016-13.
  9. i
    Risks and uncertainties
  10. j
    Fair value disclosures
  11. k
    Subparagraph superseded by Accounting Standards Update No. 2016-13.
  12. l
    Modifications.
","snippet":"This Subsection provides the following disclosure guidance for receivables, off-balance-sheet credit exposures, and foreclosed and repossessed assets:\n(a) Accounting policies for loans and trade receivables\n(b) Assets se…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9dcddc91f4fb3e6b1c86bcdc1232c4c1f6aebabc9d7a878015de6ada6366bb23","downloaded_from":"2026-09-09T23:25:09.925Z","last_downloaded_at":"2026-09-09T23:25:09.925Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481962","source_sha256":"a2371abf0be97b4ba9fa49a4f5ef4ad95c0be4831e2e81da355a7effd8ee1285"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:744347129aeeb0c9d28b9f5e39c845f8ad4a9a181f97b5e142c6645758f01023","downloaded_from":"2026-09-09T23:25:09.925Z","last_downloaded_at":"2026-09-09T23:25:09.925Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481962","source_sha256":"a2371abf0be97b4ba9fa49a4f5ef4ad95c0be4831e2e81da355a7effd8ee1285"}},{"block":null,"heading":"Accounting Policies for Loans and Trade Receivables","paragraphs":[{"citation":"310-10-50-1A","para":"50-1A","html":"
The guidance in paragraphs 310-10-50-2 through 50-4A applies only to the following financing receivables:
  1. a
    Loans
  2. b
    Trade receivables.
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The summary of significant accounting policies shall include the following:
  1. a
    The basis for accounting for loans and trade receivables
  2. b
    The method used in determining the lower of amortized cost basis or fair value of nonmortgage loans held for sale (that is, aggregate or individual asset basis)
  3. c
    The classification and method of accounting for interest-only strips, loans, other receivables, or retained interests in securitizations that can be contractually prepaid or otherwise settled in a way that the holder would not recover substantially all of its recorded investment
  4. d
    The method for recognizing interest income on loan and trade receivables, including a statement about the entity's policy for treatment of related fees and costs, including the method of amortizing net deferred fees or costs.
","snippet":"The summary of significant accounting policies shall include the following:\n(a) The basis for accounting for loans and trade receivables\n(b) The method used in determining the lower of amortized cost basis or fair value …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a588055c186d282d80da929f0ceabab727075a589be9bbbed9479d890758ca82","downloaded_from":"2026-09-09T23:25:09.925Z","last_downloaded_at":"2026-09-09T23:25:09.925Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481962","source_sha256":"a2371abf0be97b4ba9fa49a4f5ef4ad95c0be4831e2e81da355a7effd8ee1285"}},{"citation":"310-10-50-3","para":"50-3","html":"
If major categories of loans or trade receivables are not presented separately in the balance sheet (see paragraph 310-10-45-2), they shall be disclosed in the notes to the financial statements.
","snippet":"If major categories of loans or trade receivables are not presented separately in the balance sheet (see paragraph 310-10-45-2), they shall be disclosed in the notes to the financial statements.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:29cffedde43c6a3d02dceeb6e321af181317f6331c380d8b633f6a7da3edabf6","downloaded_from":"2026-09-09T23:25:09.925Z","last_downloaded_at":"2026-09-09T23:25:09.925Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481962","source_sha256":"a2371abf0be97b4ba9fa49a4f5ef4ad95c0be4831e2e81da355a7effd8ee1285"}},{"citation":"310-10-50-4","para":"50-4","html":"
The allowance for credit losses and, as applicable, any unearned income, any unamortized premiums and discounts, and any net unamortized deferred fees and costs, shall be disclosed in the financial statements.
","snippet":"The allowance for credit losses and, as applicable, any unearned income, any unamortized premiums and discounts, and any net unamortized deferred fees and costs, shall be disclosed in the financial statements.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:488b5424a2bbdf8686b56b22725f10618541c638c7402178d6f7771ba1075da8","downloaded_from":"2026-09-09T23:25:09.925Z","last_downloaded_at":"2026-09-09T23:25:09.925Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481962","source_sha256":"a2371abf0be97b4ba9fa49a4f5ef4ad95c0be4831e2e81da355a7effd8ee1285"}},{"citation":"310-10-50-4A","para":"50-4A","html":"
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For required disclosures of the carrying amount of loans, trade receivables, securities and financial instruments that serve as collateral for borrowings, see paragraph 860-30-50-1A.
","snippet":"For required disclosures of the carrying amount of loans, trade receivables, securities and financial instruments that serve as collateral for borrowings, see paragraph 860-30-50-1A.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:45b5cc61003ae2d192f3e9ba73316e44e900a2b07d286aad5bb71a256592acfd","downloaded_from":"2026-09-09T23:25:09.925Z","last_downloaded_at":"2026-09-09T23:25:09.925Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481962","source_sha256":"a2371abf0be97b4ba9fa49a4f5ef4ad95c0be4831e2e81da355a7effd8ee1285"}},{"citation":"310-10-50-5A","para":"50-5A","html":"
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Section 825-10-50 provides guidance on the required disclosure of fair values of certain assets and liabilities. Paragraph 825-10-50-8 explains that, for trade receivables and payables, no disclosure is required under that Subtopic if the trade receivable or payable is due in one year or less.
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Paragraph superseded by Accounting Standards Update No. 2022-02.
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An entity shall disclose the recorded investment of consumer mortgage loans secured by residential real estate properties for which formal foreclosure proceedings are in process according to local requirements of the applicable jurisdiction.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1For interim and annual reporting periods, an entity shall disclose the recorded investment of consumer mortgage loans secured by residential real estate properties for which formal foreclosure proceedings are in process according to local requirements of the applicable jurisdiction.
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As of the date of each balance sheet presented, a creditor shall disclose, either in the body of the financial statements or in the accompanying notes, the amount of commitments, if any, to lend additional funds to debtors experiencing financial difficulty for which the creditor has modified the terms of the receivables in the form of principal forgiveness, an interest rate reduction, an other-than-insignificant payment delay, or a term extension in the current reporting period. For purposes of this disclosure, covenant waivers and modifications of contingent acceleration clauses would not be considered term extensions.
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When a loan is restructured into two (or more) loan agreements, the restructured loans shall be considered separately when assessing the applicability of the disclosures in Section 326-20-50 in years after the restructuring because they are legally distinct from the original loan.
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The objective of the disclosures in paragraphs
310-10-50-42 through 50-44
is to provide financial statement users with information about the type and magnitude of certain modifications of receivables made to debtors experiencing financial difficulty, the financial effect of those modifications, and the degree of success of the modifications in mitigating potential credit losses. In addition to the disclosures in paragraphs
310-10-50-42 through 50-44
, an entity shall consider providing information that helps financial statement users understand significant changes in the type or magnitude of modifications, including those modifications that, for example, were caused by a major credit event, even if the modifications otherwise would not require the disclosures in paragraphs
310-10-50-42 through 50-44
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The disclosures in paragraphs
310-10-50-42 through 50-44
shall be provided for modifications of receivables to borrowers experiencing financial difficulty in the form of principal forgiveness, an interest rate reduction, an other-than-insignificant payment delay, or a term extension made within the scope of this Topic. For purposes of those disclosures, covenant waivers and modifications of contingent acceleration clauses would not be considered term extensions.
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The guidance in paragraphs
310-10-50-42 through 50-44
does not apply to the following financing receivables:
  1. a
    Receivables measured at fair value with changes in fair value reported in earnings
  2. b
    Receivables measured at lower of amortized cost basis or fair value
  3. c
    Except for credit card receivables, trade accounts receivable that have both of the following characteristics:
    1. 1
      They have a contractual maturity of one year or less.
    2. 2
      They arose from the sale of goods or services.
  4. d
    Participant loans in defined contribution pension plans.
Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:
105-10-65-10The guidance in paragraphs
310-10-50-42 through 50-44
does not apply to the following financing receivables:
  1. a
    Receivables measured at fair value with changes in fair value reported in earnings
  2. b
    Receivables measured at lower of amortized cost basis or fair value
  3. c
    Except for credit card receivables, trade accounts receivable that have both of the following characteristics:
    1. 1
      They have a contractual maturity of one year or less.
    2. 2
      They arose from the sale of goods or services.
  4. d
    Participant loans in defined contribution pension plans
  5. e
    Lease receivables arising from sales-type leases or direct financing leases.
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The disclosures required in paragraphs
310-10-50-42 through 50-44
are applicable regardless of whether a modification of a receivable to a debtor experiencing financial difficulty results in a new loan in accordance with paragraphs
310-20-35-9 through 35-11
. As a practical expedient, an entity may exclude the accrued interest receivable balance that is included in the amortized cost basis of financing receivables for the purposes of the disclosure requirements in Subtopic 326-20. If an entity has applied that practical expedient, an entity may do the same for the disclosures in paragraphs
310-10-50-42 through 50-44
and shall disclose the total amount of accrued interest excluded from the disclosed amortized cost basis.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1The disclosures required in paragraphs
310-10-50-42 through 50-44
are applicable regardless of whether a modification of a receivable to a debtor experiencing financial difficulty results in a new loan in accordance with paragraphs
310-20-35-9 through 35-11
. As a practical expedient, an entity may exclude the accrued interest receivable balance that is included in the amortized cost basis of financing receivables for the purposes of the disclosure requirements in Subtopic 326-20. If an entity has applied that practical expedient, an entity may do the same for the disclosures in paragraphs
310-10-50-42 through 50-44
and shall disclose the total amount of accrued interest excluded from the disclosed amortized cost basis in interim and annual reporting periods.
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For each period for which a statement of income is presented, an entity shall disclose the following information related to modifications of receivables that are in the form of principal forgiveness, an interest rate reduction, an other-than-insignificant payment delay, or a term extension (or a combination thereof) made to debtors experiencing financial difficulty during the reporting period:
  1. a
    By class of financing receivable, qualitative and quantitative information about:
    1. 1
      The types of modifications utilized by an entity, including the total period-end amortized cost basis of the modified receivables and the percentage of modifications of receivables made to debtors experiencing financial difficulty relative to the total period-end amortized cost basis of receivables in the class of financing receivable.
    2. 2
      The financial effect of the modification by type of modification, which shall provide information about the changes to the contractual terms as a result of the modification and shall include the incremental effect of principal forgiveness on the amortized cost basis of the modified receivables, as applicable, or the reduction in weighted-average interest rates (versus a range) for interest rate reductions.
    3. 3
      Receivable performance in the 12 months after a modification of a receivable made to a debtor experiencing financial difficulty.
  2. b
    By portfolio segment, qualitative information about how those modifications and the debtors’ subsequent performance are factored into determining the allowance for credit losses.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1For each interim and annual reporting period for which a statement of income is presented, an entity shall disclose the following information related to modifications of receivables that are in the form of principal forgiveness, an interest rate reduction, an other-than-insignificant payment delay, or a term extension (or a combination thereof) made to debtors experiencing financial difficulty during the reporting period:
  1. a
    By class of financing receivable, qualitative and quantitative information about:
    1. 1
      The types of modifications utilized by an entity, including the total period-end amortized cost basis of the modified receivables and the percentage of modifications of receivables made to debtors experiencing financial difficulty relative to the total period-end amortized cost basis of receivables in the class of financing receivable.
    2. 2
      The financial effect of the modification by type of modification, which shall provide information about the changes to the contractual terms as a result of the modification and shall include the incremental effect of principal forgiveness on the amortized cost basis of the modified receivables, as applicable, or the reduction in weighted-average interest rates (versus a range) for interest rate reductions.
    3. 3
      Receivable performance in the 12 months after a modification of a receivable made to a debtor experiencing financial difficulty.
  2. b
    By portfolio segment, qualitative information about how those modifications and the debtors’ subsequent performance are factored into determining the allowance for credit losses.
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Receivables may be modified in more than one manner. An entity that modifies the same receivable in more than one manner shall provide disclosures sufficient for users to understand the different types of combinations of modifications provided to borrowers. For example, a receivable may be modified to provide both principal forgiveness and an interest rate reduction. In that case, an entity shall disclose the period-end amortized cost basis of that receivable in a separate category that reflects that a combination of modification types has been granted. If another receivable was modified to provide both an interest rate reduction and a term extension, the period-end amortized cost basis of that receivable shall be presented in a different category. Multiple separate combination categories may be necessary if significant. The same receivable’s period-end amortized cost basis shall not be presented in multiple categories.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1Receivables may be modified in more than one manner. An entity that modifies the same receivable in more than one manner shall provide disclosures in interim and annual reporting periods sufficient for users to understand the different types of combinations of modifications provided to borrowers. For example, a receivable may be modified to provide both principal forgiveness and an interest rate reduction. In that case, an entity shall disclose the period-end amortized cost basis of that receivable in a separate category that reflects that a combination of modification types has been granted. If another receivable was modified to provide both an interest rate reduction and a term extension, the period-end amortized cost basis of that receivable shall be presented in a different category. Multiple separate combination categories may be necessary if significant. The same receivable’s period-end amortized cost basis shall not be presented in multiple categories.
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For each period for which a statement of income is presented, an entity shall disclose the following information about financing receivables that had a payment default during the period and had been modified in the form of principal forgiveness, an interest rate reduction, an other-than-insignificant payment delay, or a term extension (or a combination thereof) within the previous 12 months preceding the payment default when the debtor was experiencing financial difficulty at the time of the modification:
  1. a
    By class of financing receivable, qualitative and quantitative information about those defaulted financing receivables, including the following:
    1. 1
      The type of contractual change that the modification provided
    2. 2
      The amount of financing receivables that defaulted, including the period-end amortized cost basis for financing receivables that defaulted.
  2. b
    By portfolio segment, qualitative information about how those defaults are factored into determining the allowance for credit losses.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
270-10-65-1For each interim and annual reporting period for which a statement of income is presented, an entity shall disclose the following information about financing receivables that had a payment default during the period and had been modified in the form of principal forgiveness, an interest rate reduction, an other-than-insignificant payment delay, or a term extension (or a combination thereof) within the previous 12 months preceding the payment default when the debtor was experiencing financial difficulty at the time of the modification:
  1. a
    By class of financing receivable, qualitative and quantitative information about those defaulted financing receivables, including the following:
    1. 1
      The type of contractual change that the modification provided
    2. 2
      The amount of financing receivables that defaulted, including the period-end amortized cost basis for financing receivables that defaulted.
  2. b
    By portfolio segment, qualitative information about how those defaults are factored into determining the allowance for credit losses.
","snippet":"For each period for which a statement of income is presented, an entity shall disclose the following information about financing receivables that had a payment default during the period and had been modified in the form …","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a1086a645774871e773f0bef496b618fd44abbf0f65c59ce02cdccf0d2c732c","downloaded_from":"2026-09-09T23:25:09.925Z","last_downloaded_at":"2026-09-09T23:25:09.925Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481962","source_sha256":"a2371abf0be97b4ba9fa49a4f5ef4ad95c0be4831e2e81da355a7effd8ee1285"}},{"citation":"310-10-50-45","para":"50-45","html":"
In evaluating whether the debtor is experiencing financial difficulties for the purpose of the disclosure requirements in paragraphs
310-10-50-42 through 50-44
, a creditor shall consider the following indicators:
  1. a
    The debtor is currently in payment default on any of its debt. In addition, a creditor shall evaluate whether it is probable that the debtor would be in payment default on any of its debt in the foreseeable future without the modification. That is, a creditor may conclude that a debtor is experiencing financial difficulties, even though the debtor is not currently in payment default.
  2. b
    The debtor has declared or is in the process of declaring bankruptcy.
  3. c
    There is substantial doubt as to whether the debtor will continue to be a going concern.
  4. d
    The debtor has securities that have been delisted, are in the process of being delisted, or are under threat of being delisted from an exchange.
  5. e
    On the basis of estimates and projections that only encompass the debtor's current capabilities, the creditor forecasts that the debtor's entity-specific cash flows will be insufficient to service any of its debt (both interest and principal) in accordance with the contractual terms of the existing agreement for the foreseeable future.
  6. f
    Without the current modification, the debtor cannot obtain funds from sources other than the existing creditors at an effective interest rate equal to the current market interest rate for similar debt for a nontroubled debtor.
The above list of indicators is not intended to include all indicators of a debtor's financial difficulties.
","snippet":"In evaluating whether the debtor is experiencing financial difficulties for the purpose of the disclosure requirements in paragraphs 310-10-50-42 through 50-44, a creditor shall consider the following indicators:\n(a) The…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:daed4cc37341692590ea8932c5c40e56adb5520c84cbd8bca2b6c42744fb57cb","downloaded_from":"2026-09-09T23:25:09.925Z","last_downloaded_at":"2026-09-09T23:25:09.925Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481962","source_sha256":"a2371abf0be97b4ba9fa49a4f5ef4ad95c0be4831e2e81da355a7effd8ee1285"}},{"citation":"310-10-50-46","para":"50-46","html":"
In the case of a restructuring that results in only a delay in payment that is insignificant, an entity is not required to include the modification made to receivables for debtors experiencing financial difficulty in the disclosure requirements in paragraphs 310-10-50-36 and
310-10-50-42 through 50-44
. The following factors, when considered together, may indicate that a restructuring results in a delay in payment that is insignificant:
  1. a
    The amount of the restructured payments subject to the delay is insignificant relative to the unpaid principal or collateral value of the debt and will result in an insignificant shortfall in the contractual amount due.
  2. b
    The delay in timing of the restructured payment period is insignificant relative to any one of the following:
    1. 1
      The frequency of payments due under the debt
    2. 2
      The debt's original contractual maturity
    3. 3
      The debt's original expected duration.
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If the debt has been previously restructured, an entity shall consider the cumulative effect of past restructurings made within the 12-month period before the current restructuring when determining whether a delay in payment resulting from the current restructuring is insignificant.
","snippet":"If the debt has been previously restructured, an entity shall consider the cumulative effect of past restructurings made within the 12-month period before the current restructuring when determining whether a delay in pay…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8311b89b4e3205ae6825499409e2343a1a2d804878d6f3347dce8e6283ca8a12","downloaded_from":"2026-09-09T23:25:09.925Z","last_downloaded_at":"2026-09-09T23:25:09.925Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481962","source_sha256":"a2371abf0be97b4ba9fa49a4f5ef4ad95c0be4831e2e81da355a7effd8ee1285"}},{"citation":"310-10-50-48","para":"50-48","html":"
Examples 4, 5, and 6 in paragraphs
310-10-55-12B through 55-12K
illustrate a creditor's evaluation about whether a delay in payment resulting from a restructuring is insignificant.
","snippet":"Examples 4, 5, and 6 in paragraphs 310-10-55-12B through 55-12K illustrate a creditor's evaluation about whether a delay in payment resulting from a restructuring is insignificant.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a2cf85427b435222e20bedf54e502277d08761dd2120037f176e3542f44723a7","downloaded_from":"2026-09-09T23:25:09.925Z","last_downloaded_at":"2026-09-09T23:25:09.925Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481962","source_sha256":"a2371abf0be97b4ba9fa49a4f5ef4ad95c0be4831e2e81da355a7effd8ee1285"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fe7772ec6d3fb33a1938b895f39ea7f3053848c4e05db8820e426b738a49c1f0","downloaded_from":"2026-09-09T23:25:09.925Z","last_downloaded_at":"2026-09-09T23:25:09.925Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481962","source_sha256":"a2371abf0be97b4ba9fa49a4f5ef4ad95c0be4831e2e81da355a7effd8ee1285"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ff5243c443e2ac838ca65083ff834ff58e20ec1515762d7dfc73a11d28e5a3d9","downloaded_from":"2026-09-09T23:25:09.925Z","last_downloaded_at":"2026-09-09T23:25:09.925Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481962","source_sha256":"a2371abf0be97b4ba9fa49a4f5ef4ad95c0be4831e2e81da355a7effd8ee1285"}},{"number":"55","label":"55 Implementation Guidance and Illustrations","anchor":"55-implementation-guidance-and-illustrations","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-10-55-1","para":"55-1","html":"
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Paragraph superseded by Accounting Standards Update No. 2016-13.
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Paragraph superseded by Accounting Standards Update No. 2016-13.
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Paragraph superseded by Accounting Standards Update No. 2022-02.
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The following Example illustrates the disclosures required by paragraphs
310-10-50-42 through 50-44
. For ease of illustration, comparative periods are excluded.
  • Entity B
  • The allowance for credit losses incorporates an estimate of lifetime expected credit losses and is recorded on each asset upon asset origination or acquisition. The starting point for the estimate of the allowance for credit losses is historical loss information, which includes losses from modifications of receivables to borrowers experiencing financial difficulty. Entity B uses a probability of default/loss given default model to determine the allowance for credit losses. An assessment of whether a borrower is experiencing financial difficulty is made on the date of a modification.
  • Because the effect of most modifications made to borrowers experiencing financial difficulty is already included in the allowance for credit losses because of the measurement methodologies used to estimate the allowance, a change to the allowance for credit losses is generally not recorded upon modification. Occasionally, Entity B modifies loans by providing principal forgiveness on certain of its real estate loans. When principal forgiveness is provided, the amortized cost basis of the asset is written off against the allowance for credit losses. The amount of the principal forgiveness is deemed to be uncollectible; therefore, that portion of the loan is written off, resulting in a reduction of the amortized cost basis and a corresponding adjustment to the allowance for credit losses.
  • In some cases, Entity B will modify a certain loan by providing multiple types of concessions. Typically, one type of concession, such as a term extension, is granted initially. If the borrower continues to experience financial difficulty, another concession, such as principal forgiveness, may be granted. For the real estate loans included in the “combination” columns below, multiple types of modifications have been made on the same loan within the current reporting period. The combination is at least two of the following: a term extension, principal forgiveness, and interest rate reduction.
  • The following table shows the amortized cost basis at the end of the reporting period of the loans modified to borrowers experiencing financial difficulty, disaggregated by class of financing receivable and type of concession granted (numbers in thousands):
  • Loan Modifications Made to Borrowers Experiencing Financial Difficulty Interest Rate Reduction Amortized Cost Basis at 12/31/20X1 % of Total Class of Financing Receivable Loan Type Real Estate—Commercial \" $40,000 \" 2.0% Real Estate—Residential - 0.0 Consumer \" 10,000 \" 0.2 Total \" $50,000 \" Term Extension Amortized Cost Basis at 12/31/20X1 % of Total Class of Financing Receivable Loan Type Real Estate—Commercial $- 0.0% Real Estate—Residential - 0.0 Consumer \" 22,000 \" 0.4 Total \" $22,000 \" Principal Forgiveness Amortized Cost Basis at 12/31/20X1 % of Total Class of Financing Receivable Loan Type Real Estate—Commercial \" $20,000 \" 1.0% Real Estate—Residential - 0.0 Consumer - 0.0 Total \" $20,000 \" Combination—Term Extension and Principal Forgiveness Amortized Cost Basis at 12/31/20X1 % of Total Class of Financing Receivable Loan Type Real Estate—Commercial $- 0.0% Real Estate—Residential \" 5,000 \" 0.8 Consumer - 0.0 Total \" $5,000 \" \"Combination—Term Extension and Interest Rate Reduction\" Amortized Cost Basis at 12/31/20X1 % of Total Class of Financing Receivable Loan Type Real Estate—Commercial $- 0.0% Real Estate—Residential \" 5,000 \" 0.8 Consumer - 0.0 Total \" $5,000 \"
  • The following table describes the financial effect of the modifications made to borrowers experiencing financial difficulty:
  • Interest Rate Reduction Loan Type Financial Effect Real Estate—Commercial Reduced weighted-average contractual interest rate from 6% to 3%. Real Estate—Residential Reduced weighted-average contractual interest rate from 8% to 5%. Consumer Reduced weighted-average contractual interest rate from 4% to 1.5%. Term Extension Loan Type Financial Effect Real Estate—Residential \"Added a weighted-average 2.4 years to the life of loans, which reduced monthly payment amounts for the borrowers.\" Consumer Provided six-month payment deferrals to borrowers through our standard deferral program. The six monthly payments were added to the end of the original loan terms of these borrowers. Principal Forgiveness Loan Type Financial Effect Real Estate—Commercial Reduced the amortized cost basis of the loans by $20 million. Real Estate—Residential Reduced the amortized cost basis of the loans by $5 million.
  • Upon Entity B’s determination that a modified loan (or portion of a loan) has subsequently been deemed uncollectible, the loan (or a portion of the loan) is written off. Therefore, the amortized cost basis of the loan is reduced by the uncollectible amount and the allowance for credit losses is adjusted by the same amount.
  • The following table provides the amortized cost basis of financing receivables that had a payment default during the period and were modified in the 12 months before default to borrowers experiencing financial difficulty (numbers in thousands):
  • Financing Receivable That Subsequently Defaulted Amortized Cost Basis of Modified Financing Receivables That Subsequently Defaulted Interest Rate Reduction Term Extension Principal Forgiveness Combination- Term Extension and Principal Forgiveness Combination- Term Extension and Interest Rate Reduction Loan Type Real Estate—Commercial \" $1,500 \" $- $- $- $- Real Estate—Residential - - - - - Consumer 500 \" 1,000 \" - - - Total \" $2,000 \" \" $1,000 \" $- $- $-
  • Entity B closely monitors the performance of the loans that are modified to borrowers experiencing financial difficulty to understand the effectiveness of its modification efforts. The following table depicts the performance of loans that have been modified in the last 12 months (numbers in thousands):
  • Payment Status (Amortized Cost Basis) Current \"30–89 Days Past Due\" \"90+ Days Past Due\" Loan Type Real Estate—Commercial \" $55,000 \" \" $3,500 \" \" $1,500 \" Real Estate—Residential \" 6,000 \" \" 4,000 \" - Consumer \" 29,000 \" \" 1,500 \" \" 1,500 \" Total \" $90,000 \" \" $9,000 \" \" $3,000 \"
","snippet":"The following Example illustrates the disclosures required by paragraphs 310-10-50-42 through 50-44. For ease of illustration, comparative periods are excluded.\nEntity B\nThe allowance for credit losses incorporates an es…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c129da65fc868ad5619d61f5def4a424cafff69f31ff5bda13563e78312a1f5","downloaded_from":"2026-09-09T23:25:12.540Z","last_downloaded_at":"2026-09-09T23:25:12.540Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481933","source_sha256":"90aa2b9f73067b3361a59dfc9ee2ad2dd2df169e56cbf86b9a43878884bfb773"}},{"citation":"310-10-55-12B","para":"55-12B","html":"
A restructuring that results in only a delay in payment that is insignificant is not required to be disclosed on the basis of the requirements in paragraphs 310-10-50-36 and
310-10-50-42 through 50-44
. This Example illustrates the guidance in paragraphs
310-10-50-46 through 50-47
for determining whether a delay in payment is insignificant. This Example assumes that the debtor is experiencing financial difficulties and is not intended to illustrate the determination of whether a debtor is experiencing financial difficulties.
","snippet":"A restructuring that results in only a delay in payment that is insignificant is not required to be disclosed on the basis of the requirements in paragraphs 310-10-50-36 and 310-10-50-42 through 50-44. This Example illus…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f0b46d4cff8dca8418142923db817b5a2fd39bb13b2bb966e1d29017658b3d9a","downloaded_from":"2026-09-09T23:25:12.540Z","last_downloaded_at":"2026-09-09T23:25:12.540Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481933","source_sha256":"90aa2b9f73067b3361a59dfc9ee2ad2dd2df169e56cbf86b9a43878884bfb773"}},{"citation":"310-10-55-12C","para":"55-12C","html":"
A creditor originates a seven-year loan to a debtor. The debt:
  1. a
    Has a fixed interest rate
  2. b
    Is collateralized by commercial real estate
  3. c
    Requires monthly interest payments
  4. d
    Requires a balloon principal payment at maturity.
","snippet":"A creditor originates a seven-year loan to a debtor. The debt:\n(a) Has a fixed interest rate\n(b) Is collateralized by commercial real estate\n(c) Requires monthly interest payments\n(d) Requires a balloon principal payment…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c59155c09ea0a2b54f7e6e004aad2223714d16ddbc8f21b5c8f81fde767bc1e2","downloaded_from":"2026-09-09T23:25:12.540Z","last_downloaded_at":"2026-09-09T23:25:12.540Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481933","source_sha256":"90aa2b9f73067b3361a59dfc9ee2ad2dd2df169e56cbf86b9a43878884bfb773"}},{"citation":"310-10-55-12D","para":"55-12D","html":"
At origination, the debtor expects to repay the principal by refinancing the debt with the real estate held as collateral. That is, the collateral is the primary source of payment of the debt's principal balance, whether through a refinancing of the debt or a sale of the property. However, before maturity, the fair value of the collateral was less than the principal amount due at maturity, and as a result of market conditions, the debtor is unable to refinance the debt. The debtor plans to sell the property to repay the debt and requests an extension of the debt's maturity date to allow time to liquidate the property. In response to the debtor's financial difficulties, the creditor grants the debtor a three-month extension of the debt maturity date. At the time that this extension was granted, the debtor had not yet identified a buyer for the collateral.
","snippet":"At origination, the debtor expects to repay the principal by refinancing the debt with the real estate held as collateral. That is, the collateral is the primary source of payment of the debt's principal balance, whether…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:04a98bfba91789bd77775965dcca0c9a579fb25152c27752a1397576ff128823","downloaded_from":"2026-09-09T23:25:12.540Z","last_downloaded_at":"2026-09-09T23:25:12.540Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481933","source_sha256":"90aa2b9f73067b3361a59dfc9ee2ad2dd2df169e56cbf86b9a43878884bfb773"}},{"citation":"310-10-55-12E","para":"55-12E","html":"
The restructuring results in a delay in payment that is not insignificant. Although the delay in timing of payment is insignificant (relative to the frequency of payments due, the debt's original contractual maturity, and the debt's original expected duration), the creditor expects a significant shortfall in cash flows relative to the contractual amount due when the property is sold because the property is the sole source of repayment.
","snippet":"The restructuring results in a delay in payment that is not insignificant. Although the delay in timing of payment is insignificant (relative to the frequency of payments due, the debt's original contractual maturity, an…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c557003bd1474b22805578b7e81d78d8493f365a9decb8a4a5759ebcca60d78","downloaded_from":"2026-09-09T23:25:12.540Z","last_downloaded_at":"2026-09-09T23:25:12.540Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481933","source_sha256":"90aa2b9f73067b3361a59dfc9ee2ad2dd2df169e56cbf86b9a43878884bfb773"}},{"citation":"310-10-55-12F","para":"55-12F","html":"
A restructuring that results in only a delay in payment that is insignificant is not required to be disclosed based on the requirements in paragraphs 310-10-50-36 and
310-10-50-42 through 50-44
. This Example illustrates the guidance in paragraphs
310-10-50-46 through 50-47
for determining whether a delay in payment is insignificant. This Example assumes that the debtor is experiencing financial difficulties and is not intended to illustrate the determination of whether a debtor is experiencing financial difficulties.
","snippet":"A restructuring that results in only a delay in payment that is insignificant is not required to be disclosed based on the requirements in paragraphs 310-10-50-36 and 310-10-50-42 through 50-44. This Example illustrates …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:066b88b1fca0cd825e98ff5f86a3751995a34d090c75db00216ae92f718047ef","downloaded_from":"2026-09-09T23:25:12.540Z","last_downloaded_at":"2026-09-09T23:25:12.540Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481933","source_sha256":"90aa2b9f73067b3361a59dfc9ee2ad2dd2df169e56cbf86b9a43878884bfb773"}},{"citation":"310-10-55-12G","para":"55-12G","html":"
A debtor obtains a 30-year mortgage loan that requires monthly principal and interest payments. In year 4, the debtor experiences financial difficulties and misses two payments. On the basis of the debtor's financial hardship, the debtor and the creditor agree on a forbearance arrangement and repayment plan. Under the terms of the forbearance arrangement and repayment plan, the creditor agrees not to take any foreclosure action if the debtor increases its next four monthly payments such that each payment includes one fourth of the delinquent amount plus interest. The agreement does not result in the creditor charging the debtor interest on past due interest. At the end of the forbearance arrangement, the debtor will:
  1. a
    Have repaid all past due amounts
  2. b
    Be considered current in relation to the debt's original terms
  3. c
    Have resumed making monthly payments set out under the debt's original terms.
","snippet":"A debtor obtains a 30-year mortgage loan that requires monthly principal and interest payments. In year 4, the debtor experiences financial difficulties and misses two payments. On the basis of the debtor's financial har…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:56d1f9327206a2373ac3a8222988f531e27b6c4411942728897cf6d92b06496c","downloaded_from":"2026-09-09T23:25:12.540Z","last_downloaded_at":"2026-09-09T23:25:12.540Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481933","source_sha256":"90aa2b9f73067b3361a59dfc9ee2ad2dd2df169e56cbf86b9a43878884bfb773"}},{"citation":"310-10-55-12H","para":"55-12H","html":"
The restructuring results in a delay in payment that is insignificant. At the time of the forbearance arrangement, the creditor expects to collect all amounts due for the periods of delay. Furthermore, the length of delay resulting from the forbearance arrangement is considered insignificant in relation to the frequency of payments due, the debt's original contractual maturity, and the debt's original expected duration.
","snippet":"The restructuring results in a delay in payment that is insignificant. At the time of the forbearance arrangement, the creditor expects to collect all amounts due for the periods of delay. Furthermore, the length of dela…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d51eceb68761033f04fdd10e54dce69045f336664c228019420dc5e76dc77da","downloaded_from":"2026-09-09T23:25:12.540Z","last_downloaded_at":"2026-09-09T23:25:12.540Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481933","source_sha256":"90aa2b9f73067b3361a59dfc9ee2ad2dd2df169e56cbf86b9a43878884bfb773"}},{"citation":"310-10-55-12I","para":"55-12I","html":"
A restructuring that results in only a delay in payment that is insignificant is not required to be disclosed on the basis of the requirements in paragraphs
310-10-50-42 through 50-44
. This Example illustrates the guidance in paragraphs
310-10-50-46 through 50-47
for determining whether a delay in payment is insignificant. This Example assumes that the debtor is experiencing financial difficulties and is not intended to illustrate the determination of whether a debtor is experiencing financial difficulties.
","snippet":"A restructuring that results in only a delay in payment that is insignificant is not required to be disclosed on the basis of the requirements in paragraphs 310-10-50-42 through 50-44. This Example illustrates the guidan…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fbdd2cc5ef49ca94802e97625c3d0ddef53e39015028c67f0cc333a2e92c2a92","downloaded_from":"2026-09-09T23:25:12.540Z","last_downloaded_at":"2026-09-09T23:25:12.540Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481933","source_sha256":"90aa2b9f73067b3361a59dfc9ee2ad2dd2df169e56cbf86b9a43878884bfb773"}},{"citation":"310-10-55-12J","para":"55-12J","html":"
A commercial debtor has a revolving line of credit with a creditor with an original term of five years. The terms of the line of credit require interest payments every 90 days on the average daily balance of the line. As the line of credit nears maturity, the debtor and creditor begin renegotiating the terms of a new line of credit. Because of a temporary cash shortfall due to a delay in collections from two key customers, the debtor is unable to make the final interest payment before the two parties finish renegotiating the terms of the new line of credit. The terms of the renegotiated line of credit are expected to be similar to the current line of credit, which are comparable to terms available to debtors with similar risk characteristics. The creditor expects the debtor to recover quickly from this temporary cash flow shortage. Accordingly, the creditor extends a 3-month payment deferral by adding the missed interest payment to the balance of the line and requiring the debtor to make its first interest payment 90 days after the new line of credit is finalized, or 180 days after the due date of the missed interest payment.
","snippet":"A commercial debtor has a revolving line of credit with a creditor with an original term of five years. The terms of the line of credit require interest payments every 90 days on the average daily balance of the line. As…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:52c60e3129e2b2b584363ecaa4ee7cc3e0a9fd26e1c3b490a1c4804f77f553af","downloaded_from":"2026-09-09T23:25:12.540Z","last_downloaded_at":"2026-09-09T23:25:12.540Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481933","source_sha256":"90aa2b9f73067b3361a59dfc9ee2ad2dd2df169e56cbf86b9a43878884bfb773"}},{"citation":"310-10-55-12K","para":"55-12K","html":"
The restructuring results in a delay in payment that is insignificant. Although the debtor is unable to make the contractual payment at the time it is due, thereby resulting in the three-month deferral, the creditor still expects to collect all amounts due, including interest at the contractual rate. Furthermore, the delay in timing of payment represents only one payment cycle under the terms of the line, which is insignificant relative to the frequency of payments due, the debt's original contractual maturity, and the debt's original expected duration.
","snippet":"The restructuring results in a delay in payment that is insignificant. Although the debtor is unable to make the contractual payment at the time it is due, thereby resulting in the three-month deferral, the creditor stil…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4db84bb0967bd75d9e9605410802e4f456bd1fc4152bf4884c4dab9730903240","downloaded_from":"2026-09-09T23:25:12.540Z","last_downloaded_at":"2026-09-09T23:25:12.540Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481933","source_sha256":"90aa2b9f73067b3361a59dfc9ee2ad2dd2df169e56cbf86b9a43878884bfb773"}},{"citation":"310-10-55-13","para":"55-13","html":"
This implementation guidance addresses the meaning of the term financing receivable.
","snippet":"This implementation guidance addresses the meaning of the term financing receivable.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d28da3606a9f4a544902fae88af6dfe98045e3d9d2d215b30bcba7deb577e0ff","downloaded_from":"2026-09-09T23:25:12.540Z","last_downloaded_at":"2026-09-09T23:25:12.540Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481933","source_sha256":"90aa2b9f73067b3361a59dfc9ee2ad2dd2df169e56cbf86b9a43878884bfb773"}},{"citation":"310-10-55-14","para":"55-14","html":"
All of the following are examples of financing receivables:
  1. a
    Loans
  2. b
    Trade accounts receivable
  3. c
    Notes receivable
  4. d
    Credit cards
  5. e
    Receivables relating to a lessor's right(s) to payment(s) from a leveraged lease that should be recognized as an asset in accordance with paragraphs 842-10-65-1(z)
    1. 1
      Subparagraph superseded by Accounting Standards Update No. 2016-02.
    2. 2
      Subparagraph superseded by Accounting Standards Update No. 2016-02.
    3. 3
      Subparagraph superseded by Accounting Standards Update No. 2016-02.
  6. f
    Lease receivables arising from sales-type leases or direct financing leases.
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None of the following meet the definition of financing receivables:
  1. a
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  2. b
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    958-605-25-7 through 25-15
  3. c
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    1. 1
      A transferor's interests in securitization transactions that are accounted for as sales under Topic 860
    2. 2
      Purchased beneficial interests in securitized financial assets.
    For related guidance, see paragraph 325-40-15.
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For receivables related to recovery of insurance-related assessments, see paragraph 405-30-25-8.
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For accounting guidance for loss contingencies, including guidance on accrual of an estimated loss from a loss contingency, see Subtopic 450-20.
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For guidance related to the accounting by a guarantor at the inception of a guarantee issued, see Topic 460.
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For guidance on loan guarantees, in which an entity (guarantor) lends its creditworthiness to another party (borrower) for a fee, thereby enhancing that other party's ability to borrow funds, see Topic 460 on guarantees. See Topic 815 on derivatives and hedging for guarantees accounted for as a derivative.
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For guidance on accounting for transfers of financial assets, including receivables, see Subtopic 860-20.
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For guidance on the accounting for servicing assets and liabilities related to loans and other receivables, see Subtopic 860-50.
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Paragraph superseded on 03/15/2011 after the end of the transition period stated in Accounting Standards Update No. 2010-18, Receivables (Topic 310): Effect of a Loan Modification When the Loan Is Part of a Pool That Is Accounted for as a Single Asset.
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Paragraph superseded on 06/18/2012 after the end of the transition period stated in Accounting Standards Update No. 2010-20, Receivables (Topic 310): Disclosures about the Credit Quality of Financing Receivables and the Allowance for Credit Losses.
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Paragraph superseded on 06/18/2012 after the end of the transition period stated in Accounting Standards Update No. 2011-01, Receivables (Topic 310): Deferral of the Effective Date of Disclosures about Troubled Debt Restructurings in Update No. 2010-20.
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The following table identifies the changes made to this Subtopic.
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310-10-S99-1AmendedAccounting Standards Update No. 2012-0308/27/2012
310-10-S99-4AmendedAccounting Standards Update No. 2012-0308/27/2012
310-10-S99-4AmendedAccounting Standards Update No. 2009-0308/24/2009
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See paragraph 310-10-S99-2, SAB Topic 4.E, for SEC Staff views on the presentation of receivables for capital stock from officers or other employees.
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See paragraph 310-10-S99-3, SAB Topic 4.G, for SEC Staff views on the presentation of notes or other receivables from a parent or another affiliate.
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See paragraph 210-10-S99-1, Regulation S-X Rule 5-02.3, for disclosure requirements for accounts and notes receivable.
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See paragraph 235-10-S99-4, Regulation S-X Rule 12-09, for the required disclosure for the schedule of valuation and qualifying accounts, which would include reserves on receivables.
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See paragraph 310-10-S99-1, SAB Topic 1.I, Questions 5, 6 and 7, for SEC Staff views on disclosures related to acquisition, development, and construction arrangements.
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See paragraph 310-10-S99-1, SAB Topic 1.I, Question 3, for SEC Staff views on criteria supporting accounting for a transaction as a mortgage loan.
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The following is the text of SAB Topic 1.I, Financial Statements of Properties Securing Mortgage Loans.
","snippet":"The following is the text of SAB Topic 1.I, Financial Statements of Properties Securing Mortgage Loans.\nFacts: A registrant files a Securities Act registration statement covering a maximum of $100 million of securities. …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8eefcc43af9b2d97e0747ea053901737a6f13a2586c240ed9782ab8353f5a3c","downloaded_from":"2026-09-09T23:25:40.463Z","last_downloaded_at":"2026-09-09T23:25:40.463Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480418","source_sha256":"1ee3bd8899f024f8d9a5e68bb793c0f0bde4e08515eb53253b722ebfadeb8e11"}},{"citation":"310-10-S99-2","para":"S99-2","html":"
The following is the text of SAB Topic 4.E, Receivables from Sale of Stock.
","snippet":"The following is the text of SAB Topic 4.E, Receivables from Sale of Stock.\n(Replaced by SAB 107)\nFacts: Capital stock is sometimes issued to officers or other employees before the cash payment is received.\nQuestion: How…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b9d87b91735b184d28633568dcd5388fbaff7f1bb8c3782a6f4e8d8883eb155","downloaded_from":"2026-09-09T23:25:40.463Z","last_downloaded_at":"2026-09-09T23:25:40.463Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480418","source_sha256":"1ee3bd8899f024f8d9a5e68bb793c0f0bde4e08515eb53253b722ebfadeb8e11"}},{"citation":"310-10-S99-3","para":"S99-3","html":"
The following is the text of SAB Topic 4.G, Notes and Other Receivables from Affiliates.
","snippet":"The following is the text of SAB Topic 4.G, Notes and Other Receivables from Affiliates.\nFacts: The balance sheet of a corporate general partner is often presented in a registration statement. Frequently, the balance she…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:da23b79af47e90458bbbb8e54abaaebf12918365e36c4d602b0ab5eaa6495dff","downloaded_from":"2026-09-09T23:25:40.463Z","last_downloaded_at":"2026-09-09T23:25:40.463Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480418","source_sha256":"1ee3bd8899f024f8d9a5e68bb793c0f0bde4e08515eb53253b722ebfadeb8e11"}},{"citation":"310-10-S99-4","para":"S99-4","html":"
The following is the text of SAB Topic 6.L, Financial Reporting Release 28—Accounting for Loan Losses by Registrants Engaged in Lending Activities.
","snippet":"The following is the text of SAB Topic 6.L, Financial Reporting Release 28—Accounting for Loan Losses by Registrants Engaged in Lending Activities.\n1. Accounting for loan losses\nGeneral: GAAP for recognition of loan loss…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75033589249314fc5a69e3ca98d6ceccca5f28c874139a0603785a59e7abe99f","downloaded_from":"2026-09-09T23:25:40.463Z","last_downloaded_at":"2026-09-09T23:25:40.463Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480418","source_sha256":"1ee3bd8899f024f8d9a5e68bb793c0f0bde4e08515eb53253b722ebfadeb8e11"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6f23795f17594055e19af41db9710e006a361bfe0dbd4dafb636a9fa8137458e","downloaded_from":"2026-09-09T23:25:40.463Z","last_downloaded_at":"2026-09-09T23:25:40.463Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480418","source_sha256":"1ee3bd8899f024f8d9a5e68bb793c0f0bde4e08515eb53253b722ebfadeb8e11"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c2a150efc6e8bf4b20fac639bb5eb8dd12f9354ecf1a70aadafa6864096d2fc5","downloaded_from":"2026-09-09T23:25:40.463Z","last_downloaded_at":"2026-09-09T23:25:40.463Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480418","source_sha256":"1ee3bd8899f024f8d9a5e68bb793c0f0bde4e08515eb53253b722ebfadeb8e11"}}],"enrichment":{"summary":"ASC 310-10 is the Overall subtopic for receivables, providing general guidance on recognizing, measuring, presenting, and disclosing loans and trade receivables (including factoring, loan syndications, standby commitments to purchase loans, purchased credit card portfolios, and secured loans), plus a separate set of Subsections on acquisition, development, and construction (ADC) arrangements. Receivables held for the foreseeable future are carried at amortized cost basis (with credit losses under Topic 326), while nonmortgage loans held for sale are carried at the lower of amortized cost basis or fair value through a valuation allowance. The ADC Subsections tell a lender whether an arrangement in which it participates in expected residual profit is a loan, a real estate investment, or a real estate joint venture; most of the old impairment/TDR guidance in this subtopic was superseded by ASU 2016-13 and ASU 2022-02, leaving modification disclosures behind.","key_points":["The General Subsections apply to all entities and to trade accounts receivable, loans, loan syndications, factoring arrangements, standby letters of credit, and financing receivables, but not to mortgage banking activities (Topic 948) or contracts accounted for as derivatives under Subtopic 815-10 (310-10-15-1 through 15-3).","Trade receivables and nonmortgage loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at amortized cost basis, with credit losses measured under Subtopic 326-20; nonmortgage loans held for sale are reported at the lower of amortized cost basis or fair value with the excess recorded as a valuation allowance charged to income (310-10-35-47, 35-47A, 35-48).","On transfer between classifications, an entity reverses in earnings the previously recorded allowance for credit losses (or valuation allowance), transfers the loan at amortized cost basis excluding that allowance, and then establishes the other type of allowance; the reversals and establishments are presented gross in the income statement (310-10-35-48A through 35-48B; 310-10-45-2).","A standby commitment to purchase loans is treated as part of normal loan production (loans recorded at cost net of the commitment fee on settlement date) if settlement is within a reasonable period and the entity intends and is able to accept delivery without selling assets; otherwise it is accounted for as a written put option, with the liability carried at the greater of the initial standby commitment fee or the fair value of the option (310-10-25-6, 30-7, 35-46).","Notes receivable are initially measured at present value: cash-only notes at the cash proceeds, notes for property, goods, or services at the present value of the consideration exchanged, with interest imputed under Subtopic 835-30 when interest is absent or clearly unreasonable (310-10-30-2 through 30-6).","In an ADC arrangement in which the lender participates in expected residual profit, the lender accounts for the arrangement as a real estate investment under Topic 970 if it expects over 50 percent of the expected residual profit; if 50 percent or less, it is a loan only if at least one characteristic in 310-10-25-20(b) through (e) or a qualifying personal guarantee is present, otherwise real estate joint venture accounting applies (310-10-25-27); classification is reassessed periodically and changes are accounted for prospectively (310-10-35-55 through 35-59).","Creditors must disclose commitments to lend additional funds to debtors experiencing financial difficulty whose receivables were modified, and, by class of financing receivable, the types, financial effect, and 12-month post-modification performance of modifications in the form of principal forgiveness, interest rate reduction, other-than-insignificant payment delay, or term extension, plus defaults within 12 months of such modifications (310-10-50-36, 50-42 through 50-45)."],"categories":["Financial instruments","Subsequent measurement","Disclosure","Presentation"],"audience_level":"intermediate","student_note":"Know that ASC 310-10 is now largely a residual subtopic: credit-loss and troubled-debt-restructuring measurement moved to Topic 326 (ASU 2016-13) and ASU 2022-02, so the surviving content is classification/measurement of loans and trade receivables, standby commitments, ADC arrangements, and modification disclosures. A common mistake is applying old \"impaired loan\" or TDR measurement rules from superseded 310-10-35 paragraphs instead of the CECL model in 326-20.","related_topics":["310-20","326-20","860","835-30","970","948"],"key_concepts":["financing receivable","amortized cost basis","lower of amortized cost basis or fair value","held for sale classification","standby commitment to purchase loans","acquisition, development, and construction arrangement","expected residual profit","modification to debtor experiencing financial difficulty"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d631e75d4e81bdfa3c392484688044c6c5aa15f504a78ff261c6b65be98f1b1a","downloaded_from":"2026-09-09T23:24:42.337Z","last_downloaded_at":"2026-09-09T23:25:40.463Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"860-50","title":"Servicing Assets and Liabilities","topic_title":"Transfers and Servicing","score":0.8053,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db413f44d90942292765743c56e87d0ec146b09dc58ccee53d13ff10c66d79c1","downloaded_from":"2026-09-10T02:08:04.325Z","last_downloaded_at":"2026-09-10T02:08:35.803Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"860-30","title":"Secured Borrowing and Collateral","topic_title":"Transfers and Servicing","score":0.8017,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:34240d6db06e9167e6a70e2ca7d2c266a26271baa284cca275ca51676801a158","downloaded_from":"2026-09-10T02:06:50.852Z","last_downloaded_at":"2026-09-10T02:07:35.766Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"310-20","title":"Nonrefundable Fees and Other Costs","topic_title":"Receivables","score":0.7977,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:60ab41703d0185be6210f2d29680c24e35813f89a48975a6557be19360f5eb1e","downloaded_from":"2026-09-09T23:25:44.299Z","last_downloaded_at":"2026-09-09T23:26:21.150Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"310-978","title":"Real Estate—Time-Sharing Activities","topic_title":"Receivables","score":0.7848,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:12288024d5257d41ff276a962a5cc5c668561274b48f587968f26065b67e9230","downloaded_from":"2026-09-09T23:34:09.771Z","last_downloaded_at":"2026-09-09T23:34:36.034Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"860-20","title":"Sales of Financial Assets","topic_title":"Transfers and Servicing","score":0.783,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8d1b5ccaf5a2a64928d5e2f44be51a348d2d19156496e24edfedd851f2092b93","downloaded_from":"2026-09-10T02:06:13.207Z","last_downloaded_at":"2026-09-10T02:06:48.464Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"310-948","title":"Financial Services—Mortgage Banking","topic_title":"Receivables","score":0.7828,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4133167fbb79e37729919e16ee3cce7e76f796bf64f1b110301366923c1cbee3","downloaded_from":"2026-09-09T23:30:42.417Z","last_downloaded_at":"2026-09-09T23:31:26.845Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not 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Costs","topic_title":"Receivables","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:70bb08c8e17e4a38749bb8d31edd4804589ca02eaf98ea0d5b2662cc9b28d98a","downloaded_from":"2026-09-09T23:25:44.299Z","last_downloaded_at":"2026-09-09T23:26:21.150Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64110485b68b026e462918eef4e63be91b3f0b35ff8474f05f8f533521c9c280","downloaded_from":"2026-09-09T23:24:42.337Z","last_downloaded_at":"2026-09-09T23:25:40.463Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"310-20","topic":"310","title":"Nonrefundable Fees and Other Costs","area":"Assets","paragraphs":166,"summary":"ASC 310-20 governs how lenders and loan purchasers account for nonrefundable fees, origination costs, commitment fees, syndication fees, credit card fees, and purchase premiums/discounts. The core rule is that loan origination fees and direct loan origination costs are deferred, offset, and recognized only as a net amount over the life of the loan as a yield (interest income) adjustment using the interest method; all other lending-related costs (advertising, solicitation, servicing, unsuccessful efforts, occupancy, equipment) are expensed as incurred. It also prescribes when a refinancing/restructuring is treated as a new loan versus a carryover of unamortized net fees and costs.","concepts":["nonrefundable loan origination fees","direct loan origination costs","commitment fees","credit card fees and privilege period","interest method yield adjustment","loan refinancing or restructuring","purchase premium and discount","anticipated prepayments"],"categories":["Recognition","Initial measurement","Subsequent measurement","Financial instruments"],"level":"intermediate","topic_title":"Receivables","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-20-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Debt Security (1st def.)AmendedAccounting Standards Update No. 2016-1912/14/2016
Effective Interest RateAmendedAccounting Standards Update No. 2016-1912/14/2016
Effective Interest RateAmendedAccounting Standards Update No. 2016-1306/16/2016
Financial Asset (1st def.)SupersededAccounting Standards Update No. 2016-1912/14/2016
Financial Asset (1st def.)AddedAccounting Standards Update No. 2016-1306/16/2016
Financial Asset (2nd def.)AddedAccounting Standards Update No. 2016-1912/14/2016
Public Business EntityAddedAccounting Standards Update No. 2017-0803/30/2017
Purchased Financial Assets with Credit DeteriorationAmendedAccounting Standards Update No. 2016-1912/14/2016
Purchased Financial Assets with Credit DeteriorationAddedAccounting Standards Update No. 2016-1306/16/2016
Recorded InvestmentSupersededAccounting Standards Update No. 2022-0203/31/2022
Recorded InvestmentAmendedAccounting Standards Update No. 2015-1006/12/2015
310-20-15-1AmendedAccounting Standards Update No. 2016-0202/25/2016
310-20-15-3AmendedAccounting Standards Update No. 2016-1306/16/2016
310-20-15-3AmendedAccounting Standards Update No. 2012-0410/01/2012
310-20-15-4AmendedAccounting Standards Update No. 2016-1306/16/2016
310-20-15-4AmendedAccounting Standards Update No. 2012-0410/01/2012
310-20-35-2AmendedAccounting Standards Update No. 2022-0203/31/2022
310-20-35-6AmendedAccounting Standards Update No. 2015-1006/12/2015
310-20-35-9AmendedAccounting Standards Update No. 2022-0203/31/2022
310-20-35-9AmendedAccounting Standards Update No. 2016-1306/16/2016
310-20-35-9AmendedAccounting Standards Update No. 2012-0410/01/2012
310-20-35-10AmendedAccounting Standards Update No. 2022-0203/31/2022
310-20-35-12SupersededAccounting Standards Update No. 2022-0203/31/2022
310-20-35-12A through 35-12D
AddedAccounting Standards Update No. 2022-0203/31/2022
310-20-35-33AmendedAccounting Standards Update No. 2020-0810/15/2020
310-20-35-33AmendedAccounting Standards Update No. 2017-0803/30/2017
310-20-40-2 through 40-12
AddedAccounting Standards Update No. 2022-0203/31/2022
310-20-50-3AmendedMaintenance Update 2016-11 (PDF)06/27/2016
310-20-50-4AmendedAccounting Standards Update No. 2015-1006/12/2015
310-20-55-18A through 55-18F
AddedAccounting Standards Update No. 2022-0203/31/2022
310-20-55-51 through 55-56
AddedAccounting Standards Update No. 2022-0203/31/2022
310-20-60-1SupersededAccounting Standards Update No. 2016-1306/16/2016
310-20-60-2AmendedAccounting Standards Update No. 2016-1306/16/2016
310-20-65-1AddedAccounting Standards Update No. 2017-0803/30/2017
310-20-65-2AddedAccounting Standards Update No. 2020-0810/15/2020
","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nDebt Security (1st def.) | Amended | Accounting Standards Update No. 2016-19 | 12/14/201…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:69bd0020b4be73a49407d456fe42ce2eeba80e9c37914a3deecb73e92c97dedf","downloaded_from":"2026-09-09T23:25:44.299Z","last_downloaded_at":"2026-09-09T23:25:44.299Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481816","source_sha256":"46dbb3013896115ce19fa3c5c6646388b407f6e46773663f021c00ac9888af96"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a8c1561b0f7ba7e71862a8fbe2b8e5aadeed82815cfa5b01897189f9740ef909","downloaded_from":"2026-09-09T23:25:44.299Z","last_downloaded_at":"2026-09-09T23:25:44.299Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481816","source_sha256":"46dbb3013896115ce19fa3c5c6646388b407f6e46773663f021c00ac9888af96"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:52d4c80f4f6098b01e613677d061aba057ce3b4fe2137a5e165ab57889b8d98f","downloaded_from":"2026-09-09T23:25:44.299Z","last_downloaded_at":"2026-09-09T23:25:44.299Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481816","source_sha256":"46dbb3013896115ce19fa3c5c6646388b407f6e46773663f021c00ac9888af96"}},{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-20-05-1","para":"05-1","html":"
This Subtopic provides guidance on the recognition, measurement, derecognition, and disclosure of nonrefundable fees, origination costs, and acquisition costs associated with lending activities and loan purchases.
","snippet":"This Subtopic provides guidance on the recognition, measurement, derecognition, and disclosure of nonrefundable fees, origination costs, and acquisition costs associated with lending activities and loan purchases.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3dadbf37c781947446bb9df0d38d8e6913fe6193f213c736842ff57337b53c2e","downloaded_from":"2026-09-09T23:25:47.432Z","last_downloaded_at":"2026-09-09T23:25:47.432Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481787","source_sha256":"cf3258e7467634ecb1afb441fcd71029c107a97d00f534b2852e462af2f8c4de"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:50a31dd7546d9647608b43a1a058d6d30479c215bf43ecc6744092052ffb9429","downloaded_from":"2026-09-09T23:25:47.432Z","last_downloaded_at":"2026-09-09T23:25:47.432Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481787","source_sha256":"cf3258e7467634ecb1afb441fcd71029c107a97d00f534b2852e462af2f8c4de"}},{"block":null,"heading":"Nonrefundable Fees and Costs","paragraphs":[{"citation":"310-20-05-2","para":"05-2","html":"
An entity may acquire a loan by lending (originating the loan) or by purchasing (acquiring a loan from a party other than the borrower). This Subtopic establishes standards of financial accounting and reporting for nonrefundable fees and costs associated with lending activities and loan purchases. The lender's activities that precede the disbursement of funds can generally be distinguished between the following:
  1. a
    Efforts to identify and attract potential borrowers
  2. b
    Efforts necessary to originate a loan or loan commitment after a potential borrower requests a loan or loan commitment.
Nonrefundable fees have many different names in practice, such as origination fees, points, placement fees, commitment fees, application fees, management fees, restructuring fees, and syndication fees, but, for purposes of this Subtopic, they are referred to as loan origination fees, commitment fees, or syndication fees.
","snippet":"An entity may acquire a loan by lending (originating the loan) or by purchasing (acquiring a loan from a party other than the borrower). This Subtopic establishes standards of financial accounting and reporting for nonre…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:780649a3f15def2b2479abf5cdd73e2f4881432d0dcb506b6e7a3ad2f3b3319e","downloaded_from":"2026-09-09T23:25:47.432Z","last_downloaded_at":"2026-09-09T23:25:47.432Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481787","source_sha256":"cf3258e7467634ecb1afb441fcd71029c107a97d00f534b2852e462af2f8c4de"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61247817b027aa56bfeaf4156b351b7266d6eca3677e7651c3ce86f864b0913c","downloaded_from":"2026-09-09T23:25:47.432Z","last_downloaded_at":"2026-09-09T23:25:47.432Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481787","source_sha256":"cf3258e7467634ecb1afb441fcd71029c107a97d00f534b2852e462af2f8c4de"}},{"block":null,"heading":"Credit Card Arrangements","paragraphs":[{"citation":"310-20-05-3","para":"05-3","html":"
Available lines of credit under credit card and similar charge card arrangements are loan commitments, and fees collected in connection with such cards (credit card fees) are viewed in part as being loan commitment fees. Entities issue credit cards, debit cards, bank charge cards, and other similar cards (collectively, credit cards) with a variety of terms. An issuer may charge an origination fee in connection with the issuance of a credit card and periodic renewal fees for the continued extension of credit card privileges. As part of a promotion to attract new cardholders or retain existing cardholders, some of those issuers may waive the payment of credit card fees for the initial use period or in some cases for a longer period. Other entities issue credit cards that do not require the payment of any fees for the use of the credit card.
","snippet":"Available lines of credit under credit card and similar charge card arrangements are loan commitments, and fees collected in connection with such cards (credit card fees) are viewed in part as being loan commitment fees.…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:50a2478c0d8810751fa3c463e11c64527579cfe6b5461598bc11438602ae650b","downloaded_from":"2026-09-09T23:25:47.432Z","last_downloaded_at":"2026-09-09T23:25:47.432Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481787","source_sha256":"cf3258e7467634ecb1afb441fcd71029c107a97d00f534b2852e462af2f8c4de"}},{"citation":"310-20-05-4","para":"05-4","html":"
An entity (credit card issuer) may acquire credit card accounts by paying an amount to a third party. The credit card accounts typically have no outstanding receivable balances at the time acquired. The credit card accounts are acquired individually (one at a time) by paying an amount for each approved credit card agreement. The third party may be any of the following:
  1. a
    A direct marketing specialist
  2. b
    An affinity group (a professional, cultural, or other organization)
  3. c
    A cobrander (an airline entity, automobile manufacturing entity, hotel entity, or other commercial or retailing entity). Under a cobranding arrangement, the third party's name is included on the credit card, and the third party has a continuing obligation to provide goods or services, such as product discounts, to cardholders for an extended period that directly or indirectly benefits the credit card issuer.
","snippet":"An entity (credit card issuer) may acquire credit card accounts by paying an amount to a third party. The credit card accounts typically have no outstanding receivable balances at the time acquired. The credit card accou…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c21163f9f025692c8ced20623fe0d6850a8dab6211f6e0aea3310433b7913d4","downloaded_from":"2026-09-09T23:25:47.432Z","last_downloaded_at":"2026-09-09T23:25:47.432Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481787","source_sha256":"cf3258e7467634ecb1afb441fcd71029c107a97d00f534b2852e462af2f8c4de"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1af0f75603bf54e4b5cdec2415ba2ebea5545c0ce2aaf7c1a3de6cc9913bc886","downloaded_from":"2026-09-09T23:25:47.432Z","last_downloaded_at":"2026-09-09T23:25:47.432Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481787","source_sha256":"cf3258e7467634ecb1afb441fcd71029c107a97d00f534b2852e462af2f8c4de"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:de4ea32cf4a086b4bd506797e9414decf53f9d2a48b32801f77b351985eeb19a","downloaded_from":"2026-09-09T23:25:47.432Z","last_downloaded_at":"2026-09-09T23:25:47.432Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481787","source_sha256":"cf3258e7467634ecb1afb441fcd71029c107a97d00f534b2852e462af2f8c4de"}},{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Entities","paragraphs":[{"citation":"310-20-15-1","para":"15-1","html":"
The guidance in this Subtopic applies to entities as follows:
  1. a
    All paragraphs apply to both lenders and purchasers.
  2. b
    Subparagraph superseded by Accounting Standards Update No. 2016-02.
","snippet":"The guidance in this Subtopic applies to entities as follows:\n(a) All paragraphs apply to both lenders and purchasers.\n(b) Subparagraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:143322d503c0870e9bdba76cb792f0b3ef67073e3c88ece7d91877f7da9c1bf9","downloaded_from":"2026-09-09T23:25:50.283Z","last_downloaded_at":"2026-09-09T23:25:50.283Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481767","source_sha256":"e8ecbe68b8d5621d951794d22b6a7d993f0ac8f07c831651e070298ca613c98f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f50679d42da1579999e7e1b0638ed00073f6950b840e94e57cdac021cdcc7ac","downloaded_from":"2026-09-09T23:25:50.283Z","last_downloaded_at":"2026-09-09T23:25:50.283Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481767","source_sha256":"e8ecbe68b8d5621d951794d22b6a7d993f0ac8f07c831651e070298ca613c98f"}},{"block":null,"heading":"Transactions","paragraphs":[{"citation":"310-20-15-2","para":"15-2","html":"
The guidance in this Subtopic explicitly includes the following transactions:
  1. a
    The recognition and the balance sheet classification of nonrefundable fees and costs associated with lending activities
  2. b
    The accounting for discounts, premiums, and commitment fees associated with the purchase of loans and other debt securities such as corporate bonds, Treasury notes and bonds, groups of loans, and loan-backed securities (such as pass-through certificates, collateralized mortgage obligations, and other so-called securitized loans)
  3. c
    Loans designated as a hedged item in a fair value hedge under Topic 815 (see paragraphs
    815-25-35-10 through 35-11
    ).
","snippet":"The guidance in this Subtopic explicitly includes the following transactions:\n(a) The recognition and the balance sheet classification of nonrefundable fees and costs associated with lending activities\n(b) The accounting…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1b743f15218edb90cf6063e1ab75eb864ed237a4aa2a6939b5e3f4973d991001","downloaded_from":"2026-09-09T23:25:50.283Z","last_downloaded_at":"2026-09-09T23:25:50.283Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481767","source_sha256":"e8ecbe68b8d5621d951794d22b6a7d993f0ac8f07c831651e070298ca613c98f"}},{"citation":"310-20-15-3","para":"15-3","html":"
The guidance in this Subtopic does not apply to the following transactions:
  1. a
    Loan origination or commitment fees that are refundable; however, the guidance in this Subtopic does apply when such fees subsequently become nonrefundable.
  2. b
    Costs that are incurred by the lender in transactions with independent third parties if the lender bills those costs directly to the borrower.
  3. c
    Nonrefundable fees and costs associated with originating or acquiring loans that are carried at fair value if the changes in fair value are included in earnings of a business entity or change in net assets of a not-for-profit entity (NFP). The exclusion provided in this paragraph and the preceding paragraph applies to nonrefundable fees and costs associated with originating loans that are reported at fair value and premiums or discounts associated with acquiring loans that are reported at fair value. Loans that are reported at amortized cost basis or the lower of amortized cost basis or fair value, loans or debt securities reported at fair value with changes in fair value reported in other comprehensive income (includes financial assets subject to prepayment as defined in paragraph 860-20-35-2, and debt securities classified as available-for-sale under Topic 320), and loans that have a market interest rate, or adjust to a market interest rate, are not considered to be loans carried at fair value.
  4. d
    Fees and costs related to a commitment to originate, sell, or purchase loans that is accounted for as a derivative instrument under Subtopic 815-10.
  5. e
    Fees and costs related to a standby commitment to purchase loans if the settlement date of that commitment is not within a reasonable period or the entity does not have the intent and ability to accept delivery without selling assets. For guidance on fees and costs related to such a commitment, see paragraph 310-10-30-7.
","snippet":"The guidance in this Subtopic does not apply to the following transactions:\n(a) Loan origination or commitment fees that are refundable; however, the guidance in this Subtopic does apply when such fees subsequently becom…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9ecf5641f7ada00c23cd94239b19f005f6b36f4ac3144a9eaaa59adbcdaa5129","downloaded_from":"2026-09-09T23:25:50.283Z","last_downloaded_at":"2026-09-09T23:25:50.283Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481767","source_sha256":"e8ecbe68b8d5621d951794d22b6a7d993f0ac8f07c831651e070298ca613c98f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:078da63fcebfcf6e5ccdc4dc2d7db3eb24332ebe96e72942892137486a65e026","downloaded_from":"2026-09-09T23:25:50.283Z","last_downloaded_at":"2026-09-09T23:25:50.283Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481767","source_sha256":"e8ecbe68b8d5621d951794d22b6a7d993f0ac8f07c831651e070298ca613c98f"}},{"block":null,"heading":"Instruments","paragraphs":[{"citation":"310-20-15-4","para":"15-4","html":"
The following table outlines the applicability of this Subtopic to various types of assets.
","snippet":"The following table outlines the applicability of this Subtopic to various types of assets.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:efcbf4beed50545109679df3bed0770d69cab022b1e1245075d5790e06ff1d9e","downloaded_from":"2026-09-09T23:25:50.283Z","last_downloaded_at":"2026-09-09T23:25:50.283Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481767","source_sha256":"e8ecbe68b8d5621d951794d22b6a7d993f0ac8f07c831651e070298ca613c98f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b1985500cda85df17b488d272f5a8734aa4620dc6a73c6332d0405765b720c0","downloaded_from":"2026-09-09T23:25:50.283Z","last_downloaded_at":"2026-09-09T23:25:50.283Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481767","source_sha256":"e8ecbe68b8d5621d951794d22b6a7d993f0ac8f07c831651e070298ca613c98f"}},{"block":null,"heading":"Other Considerations","paragraphs":[{"citation":"310-20-15-5","para":"15-5","html":"
This guidance in this Subtopic shall be applied to individual loan contracts. Aggregation of similar loans for purposes of recognizing net fees or costs and purchase premiums or discounts is permitted if the provisions of paragraph 310-20-35-26 are met or if the resulting recognition does not differ materially from the amount that would have been recognized on an individual loan-by-loan basis.
","snippet":"This guidance in this Subtopic shall be applied to individual loan contracts. Aggregation of similar loans for purposes of recognizing net fees or costs and purchase premiums or discounts is permitted if the provisions o…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f2ce4caddd86bb5fc1a2468e2507533fe21817ca21df30869ae489c7b788b593","downloaded_from":"2026-09-09T23:25:50.283Z","last_downloaded_at":"2026-09-09T23:25:50.283Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481767","source_sha256":"e8ecbe68b8d5621d951794d22b6a7d993f0ac8f07c831651e070298ca613c98f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:65cc6b391edd0d4777c4f0881fbf23dafa9fa525bc9c0dbc096f05afac5936de","downloaded_from":"2026-09-09T23:25:50.283Z","last_downloaded_at":"2026-09-09T23:25:50.283Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481767","source_sha256":"e8ecbe68b8d5621d951794d22b6a7d993f0ac8f07c831651e070298ca613c98f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ef121ca62319e37ca2d965479e0fcaa99869726bd30a95760fed272235d833e","downloaded_from":"2026-09-09T23:25:50.283Z","last_downloaded_at":"2026-09-09T23:25:50.283Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481767","source_sha256":"e8ecbe68b8d5621d951794d22b6a7d993f0ac8f07c831651e070298ca613c98f"}},{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-20-25-1","para":"25-1","html":"
This Section addresses the recognition of certain lending fees and costs, specifically:
  1. a
    Loan origination fees and direct loan origination costs
  2. b
    Other lending-related costs
  3. c
    Cost determination
  4. d
    Commitment fees
  5. e
    Credit card fees and costs
  6. f
    Loan syndication fees
  7. g
    Purchase of a loan or group of loans
  8. h
    Independent third parties.
","snippet":"This Section addresses the recognition of certain lending fees and costs, specifically:\n(a) Loan origination fees and direct loan origination costs\n(b) Other lending-related costs\n(c) Cost determination\n(d) Commitment fe…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f9bed3fb1a53277ca3979e43034168677704f5ed5d4a8d0b255dd8d1a61e5ceb","downloaded_from":"2026-09-09T23:25:55.932Z","last_downloaded_at":"2026-09-09T23:25:55.932Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481710","source_sha256":"0814bb92b4c57d4c8454fd9967db853836e17ad455836fe80809188e09a4c713"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c793d8c4c662af205bfd3b61d8c15c8701466a71afb60f798639668dd02826e4","downloaded_from":"2026-09-09T23:25:55.932Z","last_downloaded_at":"2026-09-09T23:25:55.932Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481710","source_sha256":"0814bb92b4c57d4c8454fd9967db853836e17ad455836fe80809188e09a4c713"}},{"block":null,"heading":"Loan Origination Fees and Direct Loan Origination Costs","paragraphs":[{"citation":"310-20-25-2","para":"25-2","html":"
Loan origination fees shall be deferred. Likewise, direct loan origination costs shall be deferred.
","snippet":"Loan origination fees shall be deferred. Likewise, direct loan origination costs shall be deferred.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:25084c4d242444aaae990044062ba6629e4b373fc7d711053524d718d95f4a27","downloaded_from":"2026-09-09T23:25:55.932Z","last_downloaded_at":"2026-09-09T23:25:55.932Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481710","source_sha256":"0814bb92b4c57d4c8454fd9967db853836e17ad455836fe80809188e09a4c713"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f88ffba59cc96bd4f85f422bb75043e6ef1d146cad5f3d7c8a788df256b8494","downloaded_from":"2026-09-09T23:25:55.932Z","last_downloaded_at":"2026-09-09T23:25:55.932Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481710","source_sha256":"0814bb92b4c57d4c8454fd9967db853836e17ad455836fe80809188e09a4c713"}},{"block":null,"heading":"Other Lending-Related Costs","paragraphs":[{"citation":"310-20-25-3","para":"25-3","html":"
All other lending-related costs, including costs related to activities performed by the lender for advertising, soliciting potential borrowers, servicing existing loans, and other ancillary activities related to establishing and monitoring credit policies, supervision, and administration, shall be charged to expense as incurred. Employees' compensation and fringe benefits related to those activities, unsuccessful loan origination efforts, and idle time shall be charged to expense as incurred. Administrative costs, rent, depreciation, and all other occupancy and equipment costs are considered indirect costs and shall be charged to expense as incurred.
","snippet":"All other lending-related costs, including costs related to activities performed by the lender for advertising, soliciting potential borrowers, servicing existing loans, and other ancillary activities related to establis…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:17b5d6788081cd58adf8db1e0a734af58307e6601b748712b200279e9e2d2896","downloaded_from":"2026-09-09T23:25:55.932Z","last_downloaded_at":"2026-09-09T23:25:55.932Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481710","source_sha256":"0814bb92b4c57d4c8454fd9967db853836e17ad455836fe80809188e09a4c713"}},{"citation":"310-20-25-4","para":"25-4","html":"
Costs for software dedicated to loan processing and origination are not eligible for deferral as direct loan origination costs under the definition of that term. Such costs are not other costs related to those activities that would not have been incurred but for that loan as contemplated in the definition of the term.
","snippet":"Costs for software dedicated to loan processing and origination are not eligible for deferral as direct loan origination costs under the definition of that term. Such costs are not other costs related to those activities…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e1608437ee7a86edc07f50b703635ed11ee8dcb2adac717fa446a32d173f4371","downloaded_from":"2026-09-09T23:25:55.932Z","last_downloaded_at":"2026-09-09T23:25:55.932Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481710","source_sha256":"0814bb92b4c57d4c8454fd9967db853836e17ad455836fe80809188e09a4c713"}},{"citation":"310-20-25-5","para":"25-5","html":"
Fees paid to a service bureau for loan processing are not eligible for deferral as direct loan origination costs under the definition of that term because the services were performed after the loan has already been made; the costs are not origination costs.
","snippet":"Fees paid to a service bureau for loan processing are not eligible for deferral as direct loan origination costs under the definition of that term because the services were performed after the loan has already been made;…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4f5cfd5deba471075bc81ce3380f93f21a7deb91162492fedad8978d0552ef28","downloaded_from":"2026-09-09T23:25:55.932Z","last_downloaded_at":"2026-09-09T23:25:55.932Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481710","source_sha256":"0814bb92b4c57d4c8454fd9967db853836e17ad455836fe80809188e09a4c713"}},{"citation":"310-20-25-6","para":"25-6","html":"
Bonuses based on successful production of loans that are paid to employees involved in loan origination activities are partially deferrable as direct loan origination costs under the definition of that term. Bonuses are part of an employee's total compensation. The portion of the employee's total compensation that may be deferred as direct loan origination costs is the portion that is directly related to time spent on the activities contemplated in the definition of that term and results in the origination of a loan.
","snippet":"Bonuses based on successful production of loans that are paid to employees involved in loan origination activities are partially deferrable as direct loan origination costs under the definition of that term. Bonuses are …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:55cfa30bbba0861d892ab82400c3c328432fa228aed642e2f2d07be67acdfb7a","downloaded_from":"2026-09-09T23:25:55.932Z","last_downloaded_at":"2026-09-09T23:25:55.932Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481710","source_sha256":"0814bb92b4c57d4c8454fd9967db853836e17ad455836fe80809188e09a4c713"}},{"citation":"310-20-25-7","para":"25-7","html":"
If compensation for an employee traditionally paid by salary or hourly wage is switched wholly or partially to commissions on successful loan production, such costs would be partially deferrable as direct loan origination costs under the definition of that term. As specified in the preceding paragraph, only the portion of the employee's total compensation directly related to time spent on activities contemplated in the definition of that term for completed loans would be deferred. Commission-based compensation arrangements between a lender and its employees may be similar to arrangements a lender may have with independent third parties such as loan brokers. However, when origination activities are performed by the lender's employees, the lender must allocate compensation costs applicable to the activities contemplated in the definition of direct loan acquisition costs based on the portion of time spent by employees. An allocation of the employees' total compensation between origination and other activities is made so that only those costs associated with those lending activities contemplated in the definition of that term are deferred for completed loans, even if commissions are 100 percent of such compensation and are based solely on completed loan transactions.
","snippet":"If compensation for an employee traditionally paid by salary or hourly wage is switched wholly or partially to commissions on successful loan production, such costs would be partially deferrable as direct loan originatio…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fe8704c9daa7c51f6ff552e89f19c9ff13471c1e17314aec9fa578c605ced137","downloaded_from":"2026-09-09T23:25:55.932Z","last_downloaded_at":"2026-09-09T23:25:55.932Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481710","source_sha256":"0814bb92b4c57d4c8454fd9967db853836e17ad455836fe80809188e09a4c713"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0649ee1352396a8b3104128db6ed806bef363c4ec6a5ebf5ad4bb9e66c369c08","downloaded_from":"2026-09-09T23:25:55.932Z","last_downloaded_at":"2026-09-09T23:25:55.932Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481710","source_sha256":"0814bb92b4c57d4c8454fd9967db853836e17ad455836fe80809188e09a4c713"}},{"block":null,"heading":"Cost Determination","paragraphs":[{"citation":"310-20-25-8","para":"25-8","html":"
This Subtopic does not specify how costs are to be determined but rather what costs must be deferred. In many instances, standard costing may be used to estimate the costs to be deferred in accordance with the provisions of this Subtopic. For certain loans, the cost of origination may be similar and standard costing may be appropriate for those loans, while other loans may be of such a nature that costs must be identified separately. Lenders may use any one or a combination of methods that will provide adequate information to report financial results in accordance with this Subtopic. Development of a standard costing system will require periodic analysis of variances and, if necessary, adjustment of standard costing estimates. Possible standard cost methods that may be used to measure costs applicable to transactions that have occurred include standard costs, actual costs, job process (for example, homogeneous loans), or job order (for example, specific loans).
","snippet":"This Subtopic does not specify how costs are to be determined but rather what costs must be deferred. In many instances, standard costing may be used to estimate the costs to be deferred in accordance with the provisions…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:da75c4be7e9037104b92277ff17ac2e257b5580a05e00bc6fa67176127e3ebdc","downloaded_from":"2026-09-09T23:25:55.932Z","last_downloaded_at":"2026-09-09T23:25:55.932Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481710","source_sha256":"0814bb92b4c57d4c8454fd9967db853836e17ad455836fe80809188e09a4c713"}},{"citation":"310-20-25-9","para":"25-9","html":"
The successful-efforts accounting notion utilized at an entity-wide level may result in a standard cost system that does not accurately reflect the amount of costs that may be deferred and amortized under the provisions of this Subtopic. Successful loan efforts can be determined as a percentage of each function (for example, application, verification, underwriting, appraisal, closing) and may be based on the percentage, adjusted for idle time and time spent on activities for which the related costs cannot be deferred, of successful and unsuccessful efforts determined for each function.
","snippet":"The successful-efforts accounting notion utilized at an entity-wide level may result in a standard cost system that does not accurately reflect the amount of costs that may be deferred and amortized under the provisions …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:924f47271df2cf81ba1a0cf0aaf5b564f74b53056a148fde71c8abad334afc1f","downloaded_from":"2026-09-09T23:25:55.932Z","last_downloaded_at":"2026-09-09T23:25:55.932Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481710","source_sha256":"0814bb92b4c57d4c8454fd9967db853836e17ad455836fe80809188e09a4c713"}},{"citation":"310-20-25-10","para":"25-10","html":"
In accounting for costs associated with loan originations on loans that have not yet been closed, judgment is required to estimate the number of loans in process that will result in a successful loan origination. Origination costs on a loan in process may be deferred until the loan is either closed or considered an unsuccessful effort. If a loan in process is determined to be unsuccessful after the balance sheet date but before the financial statements are issued or are available to be issued (as discussed in Section 855-10-25), costs that have been deferred through the balance sheet date shall be charged to expense in the period ending with the balance sheet date.
","snippet":"In accounting for costs associated with loan originations on loans that have not yet been closed, judgment is required to estimate the number of loans in process that will result in a successful loan origination. Origina…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:44f9086703957e20924c71629ae9ee648f54f15f078c513b5ec63de6f53c14eb","downloaded_from":"2026-09-09T23:25:55.932Z","last_downloaded_at":"2026-09-09T23:25:55.932Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481710","source_sha256":"0814bb92b4c57d4c8454fd9967db853836e17ad455836fe80809188e09a4c713"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75871d02e22bd4ed6acd06b2b3374ba532c8d6b03e75468e9429b83276084948","downloaded_from":"2026-09-09T23:25:55.932Z","last_downloaded_at":"2026-09-09T23:25:55.932Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481710","source_sha256":"0814bb92b4c57d4c8454fd9967db853836e17ad455836fe80809188e09a4c713"}},{"block":null,"heading":"Commitment Fees","paragraphs":[{"citation":"310-20-25-11","para":"25-11","html":"
Except as set forth in paragraph 310-20-35-3, fees received for a commitment to originate or purchase a loan or group of loans shall be deferred.
","snippet":"Except as set forth in paragraph 310-20-35-3, fees received for a commitment to originate or purchase a loan or group of loans shall be deferred.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c188977099c38c31ba93e0d5731c47098946e27f1c19561ba7315b251155d0cc","downloaded_from":"2026-09-09T23:25:55.932Z","last_downloaded_at":"2026-09-09T23:25:55.932Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481710","source_sha256":"0814bb92b4c57d4c8454fd9967db853836e17ad455836fe80809188e09a4c713"}},{"citation":"310-20-25-12","para":"25-12","html":"
Direct loan origination costs incurred to make a commitment to originate a loan shall be offset against any related commitment fee and the net amount recognized as set forth in paragraph 310-20-35-3.
","snippet":"Direct loan origination costs incurred to make a commitment to originate a loan shall be offset against any related commitment fee and the net amount recognized as set forth in paragraph 310-20-35-3.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3da40cdef9ffced06bee5b21365db576f14bd34fdc3cf1c4009126cf6fbbcf5d","downloaded_from":"2026-09-09T23:25:55.932Z","last_downloaded_at":"2026-09-09T23:25:55.932Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481710","source_sha256":"0814bb92b4c57d4c8454fd9967db853836e17ad455836fe80809188e09a4c713"}},{"citation":"310-20-25-13","para":"25-13","html":"
If qualifying costs associated with commitments exceed commitment fees received (or if no fee is charged), whether or not the resulting net cost may be deferred depends on the likelihood of the commitment being exercised. This Subtopic applies to both nonrefundable fees and costs, and paragraphs 310-20-35-3 and 310-20-25-1 may require that the net of such items be deferred. However, if the likelihood that the commitment will be exercised is remote, any net costs shall be charged to expense immediately rather than deferred and amortized on a straight-line basis over the commitment period.
","snippet":"If qualifying costs associated with commitments exceed commitment fees received (or if no fee is charged), whether or not the resulting net cost may be deferred depends on the likelihood of the commitment being exercised…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:02a2a73df03198efb22cbbed87ca5509c565973579f9d19fa97b9aec705079fd","downloaded_from":"2026-09-09T23:25:55.932Z","last_downloaded_at":"2026-09-09T23:25:55.932Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481710","source_sha256":"0814bb92b4c57d4c8454fd9967db853836e17ad455836fe80809188e09a4c713"}},{"citation":"310-20-25-14","para":"25-14","html":"
Fees received for providing commercial letters of credit are covered by this Subtopic. Such fees are considered commitment fees, and the accounting is specified in paragraph 310-20-35-3.
","snippet":"Fees received for providing commercial letters of credit are covered by this Subtopic. Such fees are considered commitment fees, and the accounting is specified in paragraph 310-20-35-3.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1638e48b2691b15e16750d00c4d323c7bc71d4c2e7faf40a04e4ea4e357df41f","downloaded_from":"2026-09-09T23:25:55.932Z","last_downloaded_at":"2026-09-09T23:25:55.932Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481710","source_sha256":"0814bb92b4c57d4c8454fd9967db853836e17ad455836fe80809188e09a4c713"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2001aad45658e55ff5df7131143554611e51d007541c6eb9a4485a65a30ee387","downloaded_from":"2026-09-09T23:25:55.932Z","last_downloaded_at":"2026-09-09T23:25:55.932Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481710","source_sha256":"0814bb92b4c57d4c8454fd9967db853836e17ad455836fe80809188e09a4c713"}},{"block":null,"heading":"Credit Card Fees and Costs","paragraphs":[{"citation":"310-20-25-15","para":"25-15","html":"
Credit card fees generally cover many services to cardholders. Accordingly, fees that are periodically charged to cardholders shall be deferred. This accounting shall also apply to other similar card arrangements that involve an extension of credit by the card issuer.
","snippet":"Credit card fees generally cover many services to cardholders. Accordingly, fees that are periodically charged to cardholders shall be deferred. This accounting shall also apply to other similar card arrangements that in…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:34ead07363426c550f7212790af1301e724f61bf37af813c96f7d93f4af46825","downloaded_from":"2026-09-09T23:25:55.932Z","last_downloaded_at":"2026-09-09T23:25:55.932Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481710","source_sha256":"0814bb92b4c57d4c8454fd9967db853836e17ad455836fe80809188e09a4c713"}},{"citation":"310-20-25-16","para":"25-16","html":"
Only the costs of origination that qualify as direct loan origination costs under the definition of that term are eligible for deferral. All other costs shall be charged to expense as incurred. Therefore, costs eligible for deferral would likely exceed fees only when a credit card is first issued.
","snippet":"Only the costs of origination that qualify as direct loan origination costs under the definition of that term are eligible for deferral. All other costs shall be charged to expense as incurred. Therefore, costs eligible …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ee4a2ac3b445ba0c9c5070c0e31a82fa4c334a3ab786971a0f6980415cd941b8","downloaded_from":"2026-09-09T23:25:55.932Z","last_downloaded_at":"2026-09-09T23:25:55.932Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481710","source_sha256":"0814bb92b4c57d4c8454fd9967db853836e17ad455836fe80809188e09a4c713"}},{"citation":"310-20-25-17","para":"25-17","html":"
Credit card origination costs shall be netted against the related credit card fee, if any. In situations where a significant fee is charged, the privilege period is the period that the fee entitles the cardholder to use the credit card. If there is no significant fee, the privilege period shall be one year. Significance for this purpose shall be evaluated based on the amount of the fee relative to the related costs.
","snippet":"Credit card origination costs shall be netted against the related credit card fee, if any. In situations where a significant fee is charged, the privilege period is the period that the fee entitles the cardholder to use …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:303d6e835348e6586590fa7e3aeeae29d46702bb380088ab80301a1741bfa009","downloaded_from":"2026-09-09T23:25:55.932Z","last_downloaded_at":"2026-09-09T23:25:55.932Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481710","source_sha256":"0814bb92b4c57d4c8454fd9967db853836e17ad455836fe80809188e09a4c713"}},{"citation":"310-20-25-18","para":"25-18","html":"
Credit card accounts acquired individually shall be accounted for as originations under this Subtopic. Amounts paid to a third party to acquire individual credit card accounts shall be deferred and netted against the related credit card fee, if any.
","snippet":"Credit card accounts acquired individually shall be accounted for as originations under this Subtopic. Amounts paid to a third party to acquire individual credit card accounts shall be deferred and netted against the rel…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b64aaf9f0a532ee719568da70aa559e0b9d1a7a8ec0224b469ee292628fbc204","downloaded_from":"2026-09-09T23:25:55.932Z","last_downloaded_at":"2026-09-09T23:25:55.932Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481710","source_sha256":"0814bb92b4c57d4c8454fd9967db853836e17ad455836fe80809188e09a4c713"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fb318311b37afbdf0831c18196ac3c5585c52a9b0c7d705a715b89749288477b","downloaded_from":"2026-09-09T23:25:55.932Z","last_downloaded_at":"2026-09-09T23:25:55.932Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481710","source_sha256":"0814bb92b4c57d4c8454fd9967db853836e17ad455836fe80809188e09a4c713"}},{"block":null,"heading":"Loan Syndication Fees","paragraphs":[{"citation":"310-20-25-19","para":"25-19","html":"
The entity managing a loan syndication (the syndicator) shall recognize loan syndication fees when the syndication is complete unless a portion of the syndication loan is retained. If the yield on the portion of the loan retained by the syndicator is less than the average yield to the other syndication participants after considering the fees passed through by the syndicator, the syndicator shall defer a portion of the syndication fee to produce a yield on the portion of the loan retained that is not less than the average yield on the loans held by the other syndication participants.
","snippet":"The entity managing a loan syndication (the syndicator) shall recognize loan syndication fees when the syndication is complete unless a portion of the syndication loan is retained. If the yield on the portion of the loan…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4e7b31c5293750e79481fd8f92d9987aeff054c4aa71f9160c700f169d35e6fd","downloaded_from":"2026-09-09T23:25:55.932Z","last_downloaded_at":"2026-09-09T23:25:55.932Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481710","source_sha256":"0814bb92b4c57d4c8454fd9967db853836e17ad455836fe80809188e09a4c713"}},{"citation":"310-20-25-20","para":"25-20","html":"
All transactions that are structured legally as loan syndications shall be accounted for as loan syndications in accordance with the provisions of this Subtopic.
","snippet":"All transactions that are structured legally as loan syndications shall be accounted for as loan syndications in accordance with the provisions of this Subtopic.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e33e9b3a70f182b792cb6dd9dfc1cab65ba3643002e6a88f9e5885b1f0ed60bc","downloaded_from":"2026-09-09T23:25:55.932Z","last_downloaded_at":"2026-09-09T23:25:55.932Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481710","source_sha256":"0814bb92b4c57d4c8454fd9967db853836e17ad455836fe80809188e09a4c713"}},{"citation":"310-20-25-21","para":"25-21","html":"
Paragraph not used.
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Paragraph 310-20-30-5 explains that the initial investment in a purchased loan or group of loans shall include the amount paid to the seller plus any fees paid or less any fees received. The initial investment frequently differs from the related loan's principal amount at the date of purchase. All other costs incurred in connection with acquiring purchased loans or committing to purchase loans shall be charged to expense as incurred.
","snippet":"Paragraph 310-20-30-5 explains that the initial investment in a purchased loan or group of loans shall include the amount paid to the seller plus any fees paid or less any fees received. The initial investment frequently…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:05767b0ad7c6484621b2e9b127bc3555e207d8aa0b6e4ff4b9728d2986cc8d95","downloaded_from":"2026-09-09T23:25:55.932Z","last_downloaded_at":"2026-09-09T23:25:55.932Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481710","source_sha256":"0814bb92b4c57d4c8454fd9967db853836e17ad455836fe80809188e09a4c713"}},{"citation":"310-20-25-23","para":"25-23","html":"
Designation of a fee or cost as an origination fee or cost for a loan that is purchased is inappropriate because a purchased loan has already been originated by another party. Costs incurred in connection with acquiring loans or committing to purchase loans, including a participation, shall be charged to expense in accordance with paragraph 310-20-35-15.
","snippet":"Designation of a fee or cost as an origination fee or cost for a loan that is purchased is inappropriate because a purchased loan has already been originated by another party. Costs incurred in connection with acquiring …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c5fd6f9d1d8311144b0c07641fa21e6336d0f3be6049ed09f279329725e65fb0","downloaded_from":"2026-09-09T23:25:55.932Z","last_downloaded_at":"2026-09-09T23:25:55.932Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481710","source_sha256":"0814bb92b4c57d4c8454fd9967db853836e17ad455836fe80809188e09a4c713"}},{"citation":"310-20-25-24","para":"25-24","html":"
For the originating lender, net fees and costs associated with a loan participation would become a component of the net loan investment balance to be used in calculating the gain or loss on a subsequent sale as described in paragraph 310-20-35-16.
","snippet":"For the originating lender, net fees and costs associated with a loan participation would become a component of the net loan investment balance to be used in calculating the gain or loss on a subsequent sale as described…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9240e38ab6fa0bce6139bcf0c62ab1dc6dfc10452dd0722fd1c407e345740327","downloaded_from":"2026-09-09T23:25:55.932Z","last_downloaded_at":"2026-09-09T23:25:55.932Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481710","source_sha256":"0814bb92b4c57d4c8454fd9967db853836e17ad455836fe80809188e09a4c713"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d6bc9e5b669bb845797989cf6f3117e9f80f7c3b153a6d3232efb3baf3a04595","downloaded_from":"2026-09-09T23:25:55.932Z","last_downloaded_at":"2026-09-09T23:25:55.932Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481710","source_sha256":"0814bb92b4c57d4c8454fd9967db853836e17ad455836fe80809188e09a4c713"}},{"block":null,"heading":"Independent Third Parties","paragraphs":[{"citation":"310-20-25-25","para":"25-25","html":"
If an entity utilizes a third party for loan originations and the third party is not considered an independent third party for several reasons but also is not an employee of the entity, the entity shall defer those costs directly related to specified activities that can be determined to meet the criteria for direct loan origination costs under the definition of that term as long as those costs would not have been incurred but for that loan.
","snippet":"If an entity utilizes a third party for loan originations and the third party is not considered an independent third party for several reasons but also is not an employee of the entity, the entity shall defer those costs…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:af7a0bfb10855f6b0ef4ea4024bd5451e1abb2de05213351df22be7836e0ed28","downloaded_from":"2026-09-09T23:25:55.932Z","last_downloaded_at":"2026-09-09T23:25:55.932Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481710","source_sha256":"0814bb92b4c57d4c8454fd9967db853836e17ad455836fe80809188e09a4c713"}},{"citation":"310-20-25-26","para":"25-26","html":"
Fees paid to independent third parties for advisory services regarding loan origination activities, even if those same activities are performed internally, are not considered to be incurred for the specified activities set forth in the definition of the direct loan acquisition costs term and shall be charged to expense as incurred whether paid to independent third parties or performed internally.
","snippet":"Fees paid to independent third parties for advisory services regarding loan origination activities, even if those same activities are performed internally, are not considered to be incurred for the specified activities s…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:10d7da744ac63e8740471e7cfa052f1ff190f4c859a664c3960975b9baafe988","downloaded_from":"2026-09-09T23:25:55.932Z","last_downloaded_at":"2026-09-09T23:25:55.932Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481710","source_sha256":"0814bb92b4c57d4c8454fd9967db853836e17ad455836fe80809188e09a4c713"}},{"citation":"310-20-25-27","para":"25-27","html":"
Fees paid to an independent third party, or incurred internally, for portfolio management or investment consultation are considered other costs incurred in connection with acquiring purchased loans or committing to purchase loans because they constitute investment advisory costs, not loan origination costs. Therefore, such costs shall be charged to expense in accordance with paragraph 310-20-35-15 whether the costs are paid to independent third parties or incurred internally. In some circumstances judgment may be necessary to determine if a third party is independent.
","snippet":"Fees paid to an independent third party, or incurred internally, for portfolio management or investment consultation are considered other costs incurred in connection with acquiring purchased loans or committing to purch…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c971a8c1370c04cc987b0e22caec52911381b0478ca8086a698947a8e7037dc","downloaded_from":"2026-09-09T23:25:55.932Z","last_downloaded_at":"2026-09-09T23:25:55.932Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481710","source_sha256":"0814bb92b4c57d4c8454fd9967db853836e17ad455836fe80809188e09a4c713"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:11379fecf7e8a042831693ba953875ce86693a89181dad2669ad2161dd6dc204","downloaded_from":"2026-09-09T23:25:55.932Z","last_downloaded_at":"2026-09-09T23:25:55.932Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481710","source_sha256":"0814bb92b4c57d4c8454fd9967db853836e17ad455836fe80809188e09a4c713"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:81848d29a765817b3d55f96d7b0080587a6a774444696c80b83d2075c9f5d6e5","downloaded_from":"2026-09-09T23:25:55.932Z","last_downloaded_at":"2026-09-09T23:25:55.932Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481710","source_sha256":"0814bb92b4c57d4c8454fd9967db853836e17ad455836fe80809188e09a4c713"}},{"number":"30","label":"30 Initial Measurement","anchor":"30-initial-measurement","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-20-30-1","para":"30-1","html":"
This Section addresses the measurement of certain types of lending fees and costs, specifically:
  1. a
    Loan origination fees and costs
  2. b
    Syndication fees
  3. c
    Purchase of a loan or group of loans.
","snippet":"This Section addresses the measurement of certain types of lending fees and costs, specifically:\n(a) Loan origination fees and costs\n(b) Syndication fees\n(c) Purchase of a loan or group of loans.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8865c90c78a9e34e0f946042beef70340532b5ae6b0c097c2ae944c1c3f02302","downloaded_from":"2026-09-09T23:25:57.651Z","last_downloaded_at":"2026-09-09T23:25:57.651Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481682","source_sha256":"8e35d6960486eafcd304833f5b1f52ea0bc487d2b348fd2fd7f735e783f93622"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c526b8c5bf9eedd8b37afe031570a4c4a39baabe7741fe2207a4d58d7b634abe","downloaded_from":"2026-09-09T23:25:57.651Z","last_downloaded_at":"2026-09-09T23:25:57.651Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481682","source_sha256":"8e35d6960486eafcd304833f5b1f52ea0bc487d2b348fd2fd7f735e783f93622"}},{"block":null,"heading":"Loan Origination Fees and Costs","paragraphs":[{"citation":"310-20-30-2","para":"30-2","html":"
Loan origination fees and related direct loan origination costs for a given loan shall be offset and only the net amount shall be deferred.
","snippet":"Loan origination fees and related direct loan origination costs for a given loan shall be offset and only the net amount shall be deferred.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:92ca7fc9a2d412f544ec73eb60f61e5e77d76a7e816d08a8b2ce7f08115dab06","downloaded_from":"2026-09-09T23:25:57.651Z","last_downloaded_at":"2026-09-09T23:25:57.651Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481682","source_sha256":"8e35d6960486eafcd304833f5b1f52ea0bc487d2b348fd2fd7f735e783f93622"}},{"citation":"310-20-30-3","para":"30-3","html":"
For increasing interest rate loans, the recorded net investment in a loan may exceed the amount by which the borrower could settle the obligation but only if the excess results from a purchase premium (loans purchased) or loan costs that qualify for deferral in excess of loan fees (loans originated).
","snippet":"For increasing interest rate loans, the recorded net investment in a loan may exceed the amount by which the borrower could settle the obligation but only if the excess results from a purchase premium (loans purchased) o…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:593edc5cd217ad01f97be9eeeed44685dfb0cd144a912fbea310524eb01f046d","downloaded_from":"2026-09-09T23:25:57.651Z","last_downloaded_at":"2026-09-09T23:25:57.651Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481682","source_sha256":"8e35d6960486eafcd304833f5b1f52ea0bc487d2b348fd2fd7f735e783f93622"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eecfa6507516ae63f47d5b817aeffb683d47c50c1c2204e455489982aac79def","downloaded_from":"2026-09-09T23:25:57.651Z","last_downloaded_at":"2026-09-09T23:25:57.651Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481682","source_sha256":"8e35d6960486eafcd304833f5b1f52ea0bc487d2b348fd2fd7f735e783f93622"}},{"block":null,"heading":"Syndication Fees","paragraphs":[{"citation":"310-20-30-4","para":"30-4","html":"
Paragraph 310-20-25-19 explains that, if the yield on the portion of the loan retained by the syndicator is less than the average yield to the other syndication participants after considering the fees passed through by the syndicator, the syndicator shall defer a portion of the syndication fee to produce a yield on the portion of the loan retained that is not less than the average yield on the loans held by the other syndication participants.
","snippet":"Paragraph 310-20-25-19 explains that, if the yield on the portion of the loan retained by the syndicator is less than the average yield to the other syndication participants after considering the fees passed through by t…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:be0ac2b4f122a1fb89657576e7f136be54489506e953f9aaff98d4844e4da613","downloaded_from":"2026-09-09T23:25:57.651Z","last_downloaded_at":"2026-09-09T23:25:57.651Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481682","source_sha256":"8e35d6960486eafcd304833f5b1f52ea0bc487d2b348fd2fd7f735e783f93622"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3640cd67b9f9e66767ac080518433561efef8b1e956756a428cafdac57d3e3fa","downloaded_from":"2026-09-09T23:25:57.651Z","last_downloaded_at":"2026-09-09T23:25:57.651Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481682","source_sha256":"8e35d6960486eafcd304833f5b1f52ea0bc487d2b348fd2fd7f735e783f93622"}},{"block":null,"heading":"Purchase of a Loan or Group of Loans","paragraphs":[{"citation":"310-20-30-5","para":"30-5","html":"
The initial investment in a purchased loan or group of loans shall include the amount paid to the seller plus any fees paid or less any fees received. In applying the provisions of this Subtopic to loans purchased as a group, the purchaser may allocate the initial investment to the individual loans or may account for the initial investment in the aggregate.
","snippet":"The initial investment in a purchased loan or group of loans shall include the amount paid to the seller plus any fees paid or less any fees received. In applying the provisions of this Subtopic to loans purchased as a g…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7f4f4cd8576e544b000966f7ff002556eecc88c6c6cc713a0d58a2061a8f46cf","downloaded_from":"2026-09-09T23:25:57.651Z","last_downloaded_at":"2026-09-09T23:25:57.651Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481682","source_sha256":"8e35d6960486eafcd304833f5b1f52ea0bc487d2b348fd2fd7f735e783f93622"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cdd21a2a0dd0d858bae8260807c4c092e5f1bfb0ddd3635d7055af8a4c73c184","downloaded_from":"2026-09-09T23:25:57.651Z","last_downloaded_at":"2026-09-09T23:25:57.651Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481682","source_sha256":"8e35d6960486eafcd304833f5b1f52ea0bc487d2b348fd2fd7f735e783f93622"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:709b21fa85ae88809df0614c79d8fa521539527f2d8c6406de0bee94fa72c8cf","downloaded_from":"2026-09-09T23:25:57.651Z","last_downloaded_at":"2026-09-09T23:25:57.651Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481682","source_sha256":"8e35d6960486eafcd304833f5b1f52ea0bc487d2b348fd2fd7f735e783f93622"}},{"number":"35","label":"35 Subsequent Measurement","anchor":"35-subsequent-measurement","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-20-35-1","para":"35-1","html":"
This Section addresses measurement issues for certain fees and costs related to various forms of lending, specifically:
  1. a
    Loan origination fees and costs
  2. b
    Commitment fees and costs
  3. c
    Credit card fees and costs
  4. d
    Loan refinancing or restructuring
  5. e
    Purchase of a loan or group of loans
  6. f
    Interest method and other amortization matters
  7. g
    Estimating principal prepayments
  8. h
    Lending transactions unrelated to the origination of loans
  9. i
    Blended-rate loans.
","snippet":"This Section addresses measurement issues for certain fees and costs related to various forms of lending, specifically:\n(a) Loan origination fees and costs\n(b) Commitment fees and costs\n(c) Credit card fees and costs\n(d)…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:15a400201692c44b5b73114ea406ce989492431a99e86f3ecbc05b9fb704f2ae","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e5996ef3a2cb9a8ed5eacca63e686b01f8d7c9555fdac63a64cb138b0c3a936","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}},{"block":null,"heading":"Loan Origination Fees and Costs","paragraphs":[{"citation":"310-20-35-2","para":"35-2","html":"
Loan origination fees deferred in accordance with paragraph 310-20-25-2 shall be recognized over the life of the loan as an adjustment of yield (interest income). Likewise, direct loan origination costs deferred in accordance with that paragraph shall be recognized as a reduction in the yield of the loan. Paragraph 310-20-30-2 explains that loan origination fees and related direct loan origination costs for a given loan shall be offset and only the net amount shall be amortized. For loans that are refinanced or restructured, see paragraphs
310-20-35-9 through 35-10
.
","snippet":"Loan origination fees deferred in accordance with paragraph 310-20-25-2 shall be recognized over the life of the loan as an adjustment of yield (interest income). Likewise, direct loan origination costs deferred in accor…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c07c1da6e20854aa3c41dab1c2d0c99b03914c1a356b2205db04c93f33951f4","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac7cc81f43033e0b05f16d7b36332500eda8b6eefbbdc4901807c92e0967dbdf","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}},{"block":null,"heading":"Commitment Fees and Costs","paragraphs":[{"citation":"310-20-35-3","para":"35-3","html":"
Except as set forth in this paragraph, fees received for a commitment to originate or purchase a loan or group of loans shall be, if the commitment is exercised, recognized over the life of the loan as an adjustment of yield or, if the commitment expires unexercised, recognized in income upon expiration of the commitment:
  1. a
    If the entity's experience with similar arrangements indicates that the likelihood that the commitment will be exercised is remote, the commitment fee shall be recognized over the commitment period on a straight-line basis as service fee income. If the commitment is subsequently exercised during the commitment period, the remaining unamortized commitment fee at the time of exercise shall be recognized over the life of the loan as an adjustment of yield. The term remote is used here, consistent with its use in Topic 450, to mean that the likelihood is slight that a loan commitment will be exercised before its expiration.
  2. b
    If the amount of the commitment fee is determined retrospectively as a percentage of the line of credit available but unused in a previous period, if that percentage is nominal in relation to the stated interest rate on any related borrowing, and if that borrowing will bear a market interest rate at the date the loan is made, the commitment fee shall be recognized as service fee income as of the determination date.
","snippet":"Except as set forth in this paragraph, fees received for a commitment to originate or purchase a loan or group of loans shall be, if the commitment is exercised, recognized over the life of the loan as an adjustment of y…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2750fc6596b9d28bbeaed84bbf0465c7749b6321eb6261f802b3cf4da9e0090a","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:176f14a8a77eb548abec4f621e4d34a893b1a72a7fe9c62ccbbce380d854b17c","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}},{"block":null,"heading":"Credit Card Fees and Costs","paragraphs":[{"citation":"310-20-35-4","para":"35-4","html":"
The following guidance addresses the amortization of deferred origination costs of credit cards with fees, without fees, or when the fees have been waived for a limited period of time.
","snippet":"The following guidance addresses the amortization of deferred origination costs of credit cards with fees, without fees, or when the fees have been waived for a limited period of time.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f9aaa3a5e42439e7ffc167e39ed5b13b98b52090e38297d93cc3c8dabb566a9","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}},{"citation":"310-20-35-5","para":"35-5","html":"
Fees deferred in accordance with paragraph 310-20-25-15 shall be recognized on a straight-line basis over the period the fee entitles the cardholder to use the card. This accounting shall also apply to other similar card arrangements that involve an extension of credit by the card issuer.
","snippet":"Fees deferred in accordance with paragraph 310-20-25-15 shall be recognized on a straight-line basis over the period the fee entitles the cardholder to use the card. This accounting shall also apply to other similar card…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b89d43887b0bb1d3e333606051065ad0c734c3757c7cd8ef79df264f9d76aac3","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}},{"citation":"310-20-35-6","para":"35-6","html":"
In connection with the issuance of a credit card that is not a private label credit card, an issuer may incur certain credit card origination costs that qualify as direct loan origination costs pursuant to this Topic. Paragraph 310-20-25-16 explains that only the costs of origination that qualify as direct loan origination costs under the definition of that term are eligible for deferral. That definition explains that all other costs shall be charged to expense as incurred. That definition explains that, therefore, costs eligible for deferral would likely exceed fees only when a credit card is first issued.
","snippet":"In connection with the issuance of a credit card that is not a private label credit card, an issuer may incur certain credit card origination costs that qualify as direct loan origination costs pursuant to this Topic. Pa…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d81dad1c39bc091ffc918bc1623b86203c4ef369f551337a35c37619396822e5","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}},{"citation":"310-20-35-7","para":"35-7","html":"
The net amount of credit card origination costs netted against the related credit card fee, if any, and recognized in accordance with paragraph 310-20-25-17 shall be amortized on a straight-line basis over the privilege period. That paragraph states that significance for this purpose shall be evaluated based on the amount of the fee relative to the related costs and provides related guidance.
","snippet":"The net amount of credit card origination costs netted against the related credit card fee, if any, and recognized in accordance with paragraph 310-20-25-17 shall be amortized on a straight-line basis over the privilege …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:31a421424f578242ac414b3598a1cf0121d226f15d68030357eb0102ff3e7c54","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}},{"citation":"310-20-35-8","para":"35-8","html":"
Any net amount deferred in accordance with paragraph 310-20-25-18 shall be amortized on a straight-line basis over the privilege period.
","snippet":"Any net amount deferred in accordance with paragraph 310-20-25-18 shall be amortized on a straight-line basis over the privilege period.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:213cd75c8922ef3c78f996d24e63af64e671fb8630c350ca5fad14e3a9cc572b","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:461228ba9e0501fe0bdb7b29b2dbd0f44572b63447aab316d3377af1abc4ba42","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}},{"block":null,"heading":"Loan Refinancing or Restructuring","paragraphs":[{"citation":"310-20-35-9","para":"35-9","html":"
If the terms of the new loan resulting from a loan refinancing or restructuring are at least as favorable to the lender as the terms for comparable loans to other customers with similar collection risks who are not refinancing or restructuring a loan with the lender, the refinanced loan shall be accounted for as a new loan. This condition would be met if the new loan's effective yield is at least equal to the effective yield for such loans and modifications of the original debt instrument are more than minor. Any unamortized net fees or costs and any prepayment penalties from the original loan shall be recognized in interest income when the new loan is granted. The effective yield comparison considers the level of nominal interest rate, commitment and origination fees, and direct loan origination costs and would also consider comparison of other factors where appropriate, such as compensating balance arrangements.
","snippet":"If the terms of the new loan resulting from a loan refinancing or restructuring are at least as favorable to the lender as the terms for comparable loans to other customers with similar collection risks who are not refin…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:591685273a903bfe1b0b2922b3e16794729e9cbfdfde4527090a3d8af94c6c64","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}},{"citation":"310-20-35-10","para":"35-10","html":"
If the refinancing or restructuring does not meet the condition set forth in paragraph 310-20-35-9 or if only minor modifications are made to the original loan contract, the unamortized net fees or costs from the original loan and any prepayment penalties shall be carried forward as a part of the net investment in the new loan. In this case, the investment in the new loan shall consist of the remaining net investment in the original loan, any additional funds advanced to the borrower, any fees received, and direct loan origination costs associated with the refinancing or restructuring.
","snippet":"If the refinancing or restructuring does not meet the condition set forth in paragraph 310-20-35-9 or if only minor modifications are made to the original loan contract, the unamortized net fees or costs from the origina…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b92049e7bb269e0324891a0bdfa05e8ae1a8dd26e39349f09bee146c8b6f2ec7","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}},{"citation":"310-20-35-11","para":"35-11","html":"
A modification of a debt instrument shall be considered more than minor under paragraph 310-20-35-10 if the present value of the cash flows under the terms of the new debt instrument is at least 10 percent different from the present value of the remaining cash flows under the terms of the original instrument. If the difference between the present value of the cash flows under the terms of the new debt instrument and the present value of the remaining cash flows under the terms of the original debt instrument is less than 10 percent, a creditor shall evaluate whether the modification is more than minor based on the specific facts and circumstances (and other relevant considerations) surrounding the modification. The guidance in Topic 470 shall be used to calculate the present value of the cash flows for purposes of applying the 10 percent test.
","snippet":"A modification of a debt instrument shall be considered more than minor under paragraph 310-20-35-10 if the present value of the cash flows under the terms of the new debt instrument is at least 10 percent different from…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4fe8acf6caeb498bc99a7f552e663eb83df1ed6143c87b2ca57707b84dd56ed2","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}},{"citation":"310-20-35-12","para":"35-12","html":"
Paragraph superseded by Accounting Standards Update No. 2022-02.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2022-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d716ad74f5e46462cb6b1d2f049aea581324198ea6ec89e6ba315ee7d32bd2d","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}},{"citation":"310-20-35-12A","para":"35-12A","html":"
A loan refinancing or restructuring may involve substituting debt of another business entity, individual, or government entity for that of the debtor or adding another debtor (for example, as a joint debtor). Government entities include, but are not limited to, states, counties, townships, municipalities, school districts, authorities, and commissions. That kind of restructuring should be accounted for according to its substance. For example, a restructuring in which, after the restructuring, the substitute or additional debtor controls, is controlled by (as defined in paragraphs 810-10-15-8 through 15-8A), or is under common control with the original debtor is an example of one that shall be accounted for by the creditor as a loan refinancing or restructuring as prescribed in paragraphs
310-20-35-9 through 35-11
. Similarly, a restructuring in which the substitute or additional debtor and original debtor are related after the restructuring by an agency, trust, or other relationship that in substance earmarks certain of the original debtor's funds or funds flows for the creditor although payments to the creditor may be made by the substitute or additional debtor should be accounted for by the creditor as a loan refinancing or restructuring as prescribed in paragraphs
310-20-35-9 through 35-11
. In contrast, a restructuring in which the substitute or additional debtor and the original debtor do not have any of the relationships described above after the restructuring shall be accounted for by the creditor according to the provisions of paragraphs
310-20-40-2 through 40-5
.
","snippet":"A loan refinancing or restructuring may involve substituting debt of another business entity, individual, or government entity for that of the debtor or adding another debtor (for example, as a joint debtor). Government …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:446efae56be6a4a21749592cb11139542f1701ff2bcd7b6d0a877fac3228c63d","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}},{"citation":"310-20-35-12B","para":"35-12B","html":"
In a partial satisfaction of a receivable (see paragraph 310-20-35-12C), the fair value of the assets received shall be used in all cases to avoid the need to allocate the fair value of the receivable between the part satisfied and the part still outstanding.
","snippet":"In a partial satisfaction of a receivable (see paragraph 310-20-35-12C), the fair value of the assets received shall be used in all cases to avoid the need to allocate the fair value of the receivable between the part sa…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c1faf7171bbf3dc2c33fabd2a7225a985f6f3d1ccba86be0fd6c18824ae293b4","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}},{"citation":"310-20-35-12C","para":"35-12C","html":"
A loan refinancing or restructuring may involve receipt of assets (including an equity interest in the debtor) in partial satisfaction of a receivable and a modification of terms of the remaining receivable. Even if the stated terms of the remaining receivable, for example, the stated interest rate and the maturity date or dates, are not changed in connection with the receipt of assets (including an equity interest in the debtor), the restructuring shall be accounted for as prescribed by this paragraph. A creditor shall account for a loan refinancing or restructuring involving a partial satisfaction and modification of terms as prescribed in paragraphs
310-20-35-9 through 35-11
except that, first, the assets received shall be accounted for as prescribed in paragraphs
310-20-40-2 through 40-4
and the amortized cost basis shall be reduced by the fair value less cost to sell of the assets received. If cash is received in a partial satisfaction of a receivable, the amortized cost basis shall be reduced by the amount of cash received.
","snippet":"A loan refinancing or restructuring may involve receipt of assets (including an equity interest in the debtor) in partial satisfaction of a receivable and a modification of terms of the remaining receivable. Even if the …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b7d2c58780767731e7329fb1b6fee53eb81e83036338dcfe2808af94b884be20","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}},{"citation":"310-20-35-12D","para":"35-12D","html":"
The Impairment or Disposal of Long-Lived Assets Subsections of Subtopic 360-10 do not allow the lender to look-back to credit losses measured and recorded under Topic 326 for purposes of measuring the cumulative loss previously recognized in determining the gain to be recognized on the increase in fair value less cost to sell of a foreclosed property under paragraph 360-10-35-40.
","snippet":"The Impairment or Disposal of Long-Lived Assets Subsections of Subtopic 360-10 do not allow the lender to look-back to credit losses measured and recorded under Topic 326 for purposes of measuring the cumulative loss pre…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:47f1d0177f7fce0cda24edbf7bc6270a3b8196ec15ef15c458c99dfa4bc59b9c","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}},{"citation":"310-20-35-13","para":"35-13","html":"
The borrower and lender may enter into an agreement whereby the borrower increases his mortgage payments for a specified period, at the conclusion of which the lender forgives a portion of the remaining principal on the loan. The borrower may terminate the arrangement at any time but receives no principal reduction if he makes less than 12 consecutive increased payments. The guidance in paragraph 310-20-35-11 shall first be used to determine whether the modification is considered more than minor under paragraph 310-20-35-10. If not, and assuming it is probable that the borrower will continue to make the increased payments for the specified period, the expense relating to the partial forgiveness shall be accrued over the period of increased payments.
","snippet":"The borrower and lender may enter into an agreement whereby the borrower increases his mortgage payments for a specified period, at the conclusion of which the lender forgives a portion of the remaining principal on the …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eb861874e6ae58f463bbc4339b04fb41dc37606cb69cb4db0709c0d32b513d76","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}},{"citation":"310-20-35-14","para":"35-14","html":"
Because of a decline in general interest rates, a lender may reduce the interest rate on an existing loan and collect a loan fee. Because the interest rate modification does not require another loan closing, the borrower is not charged many of the standard closing costs. The effective yield on the new loan shall be compared with the effective yield of comparable loans to the lender's other new customers to determine whether the yield on the new loan is at least as favorable as the effective yield for such loans. If so, the guidance in paragraph 310-20-35-11 shall be used to determine whether the modification is considered more than minor under paragraph 310-20-35-10. If not, the unamortized net fees and costs from the original loan and any prepayment penalties shall be carried forward as part of the net investment in the new loan. However, if the interest rate modification is provided for in the original loan contract, the change in the interest rate shall be accounted for in accordance with paragraph 310-20-35-18 and not considered a refinancing for purposes of paragraphs
310-20-35-9 through 35-10
.
","snippet":"Because of a decline in general interest rates, a lender may reduce the interest rate on an existing loan and collect a loan fee. Because the interest rate modification does not require another loan closing, the borrower…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b5fd7ce5ccf0cc276a81c5512a504680b0bf57a85be4b95648afdf0ef39f91a6","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c32a3dac7428fbc330ad4eb87cd80b9af2ec5d1646065abe3ac060cd13d7bbad","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}},{"block":null,"heading":"Purchase of a Loan or Group of Loans","paragraphs":[{"citation":"310-20-35-15","para":"35-15","html":"
Paragraph 310-20-30-5 explains that the initial investment in a purchased loan or group of loans shall include the amount paid to the seller plus any fees paid or less any fees received. Paragraph 310-20-25-22 explains that the initial investment frequently differs from the related loan's principal amount at the date of purchase. This difference shall be recognized as an adjustment of yield over the life of the loan.
","snippet":"Paragraph 310-20-30-5 explains that the initial investment in a purchased loan or group of loans shall include the amount paid to the seller plus any fees paid or less any fees received. Paragraph 310-20-25-22 explains t…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:67161fda7d2593a338e69da41a1179a6bf28f9de9ca911e4c7cd605971ee1b4f","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}},{"citation":"310-20-35-16","para":"35-16","html":"
Paragraph 310-20-30-5 explains that, in applying the provisions of this Subtopic to loans purchased as a group, the purchaser may allocate the initial investment to the individual loans or may account for the initial investment in the aggregate. The cash flows provided by the underlying loan contracts shall be used to apply the interest method, except as set forth in paragraph 310-20-35-26. If prepayments are not anticipated pursuant to that paragraph and prepayments occur or a portion of the purchased loans is sold, a proportionate amount of the related deferred fees and purchase premium or discount shall be recognized in income so that the effective interest rate on the remaining portion of loans continues unchanged.
","snippet":"Paragraph 310-20-30-5 explains that, in applying the provisions of this Subtopic to loans purchased as a group, the purchaser may allocate the initial investment to the individual loans or may account for the initial inv…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a7b429d4ab91cd22a643ed4201b9eeddceeefa66f334c482c6fd7a8ac446326b","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eee1aa0a4f62028cbba33bf3bbd1b6b9e3850cfbe05bed989aa8a5f1ecef6ea5","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}},{"block":null,"heading":"Interest Method and Other Amortization Matters","paragraphs":[{"citation":"310-20-35-17","para":"35-17","html":"
Deferred net fees or costs shall not be amortized during periods in which interest income on a loan is not being recognized because of concerns about the realization of loan principal or interest.
","snippet":"Deferred net fees or costs shall not be amortized during periods in which interest income on a loan is not being recognized because of concerns about the realization of loan principal or interest.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5f19afcc773026e366444651a8e4731d2a602e2798f980828be3dee4621d18a4","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}},{"citation":"310-20-35-18","para":"35-18","html":"
Net fees or costs that are required to be recognized as yield adjustments over the life of the related loan(s) shall be recognized by the interest method except as set forth in paragraphs
310-20-35-21 through 35-24
. The objective of the interest method is to arrive at periodic interest income (including recognition of fees and costs) at a constant effective yield on the net investment in the receivable (that is, the principal amount of the receivable adjusted by unamortized fees or costs and purchase premium or discount). The difference between the periodic interest income so determined and the stated interest on the outstanding principal amount of the receivable is the amount of periodic amortization. See paragraphs
835-30-35-2 through 35-5
for guidance concerning the interest method. Under the provisions of this Subtopic, the interest method shall be applied as follows when the stated interest rate is not constant throughout the term of the loan:
  1. a
    If the loan's stated interest rate increases during the term of the loan (so that interest accrued under the interest method in early periods would exceed interest at the stated rate), interest income shall not be recognized to the extent that the net investment in the loan would increase to an amount greater than the amount at which the borrower could settle the obligation. Prepayment penalties shall be considered in determining the amount at which the borrower could settle the obligation only to the extent that such penalties are imposed throughout the loan term. (See Section 310-20-55.) Accordingly, a limit is imposed on the amount of periodic amortization that can be recognized. However, that limitation does not apply to the capitalization of costs incurred (such as direct loan origination costs and purchase premiums) that cause the investment in the loan to be in excess of the amount at which the borrower could settle the obligation. The capitalization of costs incurred is different from increasing the net investment in a loan through accrual of interest income that is only contingently receivable.
  2. b
    If the loan's stated interest rate decreases during the term of the loan, the stated periodic interest received early in the term of the loan would exceed the periodic interest income that is calculated under the interest method. In that circumstance, the excess shall be deferred and recognized in those future periods when the constant effective yield under the interest method exceeds the stated interest rate. (See Section 310-20-55.)
  3. c
    If the loan's stated interest rate varies based on future changes in an independent factor, such as an index or rate (for example, the prime rate, the London Interbank Offered Rate [LIBOR], or the U.S. Treasury bill weekly average rate), the calculation of the constant effective yield necessary to recognize fees and costs shall be based either on the factor (the index or rate) that is in effect at the inception of the loan or on the factor as it changes over the life of the loan. (See Section 310-20-55.) A variable rate loan whose initial rate differs from the rate its base factor would produce is also subject to the provisions of (a) and (b).
","snippet":"Net fees or costs that are required to be recognized as yield adjustments over the life of the related loan(s) shall be recognized by the interest method except as set forth in paragraphs 310-20-35-21 through 35-24. The …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:99a42064285dde189ff659ca66e09da72d831ce5de39ef88f5750a052fc689b5","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}},{"citation":"310-20-35-19","para":"35-19","html":"
The preceding paragraph provides that when a loan's stated interest rate varies based on future changes in an independent factor, the lender shall calculate a constant effective yield by using the independent factor in effect at the inception of the loan or the factor as it changes over the life of the loan. In applying the guidance in (c) in the preceding paragraph, the lender may not change from one alternative to the other during the life of the loan. The lender must select one of the two alternatives and apply the method consistently throughout the life of the loan.
","snippet":"The preceding paragraph provides that when a loan's stated interest rate varies based on future changes in an independent factor, the lender shall calculate a constant effective yield by using the independent factor in e…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e1d96f5f777cb071ec460489d9f2333793a1d67525e732687c5325501fb8deaf","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}},{"citation":"310-20-35-20","para":"35-20","html":"
In a period in which the independent factor on a variable rate loan changes, the constant effective yield is recalculated not from the inception of the loan but from the time of the change. See Example 9 (paragraph 310-20-55-43) for an illustration.
","snippet":"In a period in which the independent factor on a variable rate loan changes, the constant effective yield is recalculated not from the inception of the loan but from the time of the change. See Example 9 (paragraph 310-2…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8d48691d63dc55604ece7ee4f2e48e5d27547b1991a2ac770b9ce4dff8a90d76","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}},{"citation":"310-20-35-21","para":"35-21","html":"
Certain loan agreements provide no scheduled payment terms (demand loans); others provide the borrower with the option to make multiple borrowings up to a specified maximum amount, to repay portions of previous borrowings, and then reborrow under the same contract (revolving lines of credit).
","snippet":"Certain loan agreements provide no scheduled payment terms (demand loans); others provide the borrower with the option to make multiple borrowings up to a specified maximum amount, to repay portions of previous borrowing…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9f396aef1ea73e94c9efa154fa73ae984533fa470215ebeae5060b4a56c32dba","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}},{"citation":"310-20-35-22","para":"35-22","html":"
For a loan that is payable at the lender's demand, any net fees or costs may be recognized as an adjustment of yield on a straight-line basis over a period that is consistent with any of the following:
  1. a
    The understanding between the borrower and lender
  2. b
    If no understanding exists, the lender's estimate of the period of time over which the loan will remain outstanding; any unamortized amount shall be recognized when the loan is paid in full.
Such estimates should be monitored regularly and revised as appropriate. If, contrary to expectation, a loan remains outstanding beyond the anticipated payment date, no adjustment is required.
","snippet":"For a loan that is payable at the lender's demand, any net fees or costs may be recognized as an adjustment of yield on a straight-line basis over a period that is consistent with any of the following:\n(a) The understand…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3776001c0f2905a0dd3c462e7a60c39ce2f8bc7ddb5d5f60f7964c1eee533a71","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}},{"citation":"310-20-35-23","para":"35-23","html":"
For revolving lines of credit (or similar loan arrangements), the net fees or costs shall be recognized in income on a straight-line basis over the period the revolving line of credit is active, assuming that borrowings are outstanding for the maximum term provided in the loan contract. If the borrower pays all borrowings and cannot reborrow under the contract, any unamortized net fees or costs shall be recognized in income upon payment. The interest method shall be applied to recognize net unamortized fees or costs when the loan agreement provides a schedule for payment and no additional borrowings are provided for under the agreement.
","snippet":"For revolving lines of credit (or similar loan arrangements), the net fees or costs shall be recognized in income on a straight-line basis over the period the revolving line of credit is active, assuming that borrowings …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dca9db4b8b704ca38a99241eec814b3368945fbbb0fd93ec72909e8472e649d2","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}},{"citation":"310-20-35-24","para":"35-24","html":"
For example, if the loan agreement provides the borrower with the option to convert a one-year revolving line of credit to a five-year term loan, during the term of the revolving line of credit the lender would recognize the net fees or costs as income on a straight-line basis using the combined life of the revolving line of credit and term loan. If the borrower elects to convert the line of credit to a term loan, the lender would recognize the unamortized net fees or costs as an adjustment of yield using the interest method. If the revolving line of credit expires and borrowings are extinguished, the unamortized net fees or costs would be recognized in income upon payment.
","snippet":"For example, if the loan agreement provides the borrower with the option to convert a one-year revolving line of credit to a five-year term loan, during the term of the revolving line of credit the lender would recognize…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1861135aafa478cc71e2afda2e97e819349f6f1af8ae2faabe84d9643ad980dd","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}},{"citation":"310-20-35-25","para":"35-25","html":"
If the borrower continues to have a contractual right to borrow under the revolving line of credit, net fees and costs associated with revolving lines of credit shall be amortized over the term of the revolver even if the revolver is unused for a period of time.
","snippet":"If the borrower continues to have a contractual right to borrow under the revolving line of credit, net fees and costs associated with revolving lines of credit shall be amortized over the term of the revolver even if th…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5fe56ae0432e7c6983010c0378b7a5dc3ab6752b4685a2f31b8b632019bbcd96","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:65c0fb5f2e095253184171696d35717fc21a499d19834503f42c2c5aeeda03a1","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}},{"block":null,"heading":"Estimating Principal Prepayments","paragraphs":[{"citation":"310-20-35-26","para":"35-26","html":"
Except as stated in the following sentence, the calculation of the constant effective yield necessary to apply the interest method shall use the payment terms required by the loan contract, and prepayments of principal shall not be anticipated to shorten the loan term. If the entity holds a large number of similar loans for which prepayments are probable and the timing and amount of prepayments can be reasonably estimated, the entity may consider estimates of future principal prepayments in the calculation of the constant effective yield necessary to apply the interest method. If the entity anticipates prepayments in applying the interest method and a difference arises between the prepayments anticipated and actual prepayments received, the entity shall recalculate the effective yield to reflect actual payments to date and anticipated future payments. The net investment in the loans shall be adjusted to the amount that would have existed had the new effective yield been applied since the acquisition of the loans. The investment in the loans shall be adjusted to the new balance with a corresponding charge or credit to interest income.
","snippet":"Except as stated in the following sentence, the calculation of the constant effective yield necessary to apply the interest method shall use the payment terms required by the loan contract, and prepayments of principal s…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:abe17e0ceb4a2bb8db41cdb08bd474a1e5c16f53dcf30a999d5298713cebf096","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}},{"citation":"310-20-35-27","para":"35-27","html":"
Loans grouped together shall have sufficiently similar characteristics that prepayment experience of the loans can be expected to be similar in a variety of interest rate environments. Loans that are grouped together for purposes of applying the preceding paragraph shall have sufficiently similar levels of net fees or costs so that, in the event that an individual loan is sold, recalculation of that loan's carrying amount will be practicable.
","snippet":"Loans grouped together shall have sufficiently similar characteristics that prepayment experience of the loans can be expected to be similar in a variety of interest rate environments. Loans that are grouped together for…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c45dfaecd51f71e42603b142aa56a088209fb4ac66c1bb5e19207ba631dddc11","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}},{"citation":"310-20-35-28","para":"35-28","html":"
For loans that do qualify under paragraph 310-20-35-26, a lender may use either method for different loans and select the most appropriate method for a group of loans based on the characteristics of those loans. (For example, homogeneous mortgage loans might be aggregated while construction loans are accounted for separately.) However, once a lender has selected the appropriate method of accounting for a loan or a group of loans, a lender must continue to use the method throughout the life of the loan or group of loans.
","snippet":"For loans that do qualify under paragraph 310-20-35-26, a lender may use either method for different loans and select the most appropriate method for a group of loans based on the characteristics of those loans. (For exa…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fc427f0b52f9ba16df0c7e69117326b37c4b9319e2b0fb7cbc3fa2b14e420d75","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}},{"citation":"310-20-35-29","para":"35-29","html":"
If loan-by-loan accounting is used, net fees and costs shall be amortized over the contract life and adjusted based on actual prepayments.
","snippet":"If loan-by-loan accounting is used, net fees and costs shall be amortized over the contract life and adjusted based on actual prepayments.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fce22e2becb327bad84e337970eeb8e3e7e327392e68ce8f7c93687a28a8e906","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}},{"citation":"310-20-35-30","para":"35-30","html":"
There are a number of characteristics to be considered in determining whether the lender holds a large number of similar loans for purposes of estimating prepayments in accordance with paragraph 310-20-35-26. The objective is to evaluate all characteristics that would affect the ability of the lender to estimate the behavior of a group of loans. The following are examples of some characteristics that shall be considered when aggregating loans:
  1. a
    Loan type
  2. b
    Loan size
  3. c
    Nature and location of collateral
  4. d
    Coupon interest rate
  5. e
    Maturity
  6. f
    Period of origination
  7. g
    Prepayment history of the loans (if seasoned)
  8. h
    Level of net fees or costs
  9. i
    Prepayment penalties
  10. j
    Interest rate type (fixed or variable)
  11. k
    Expected prepayment performance in varying interest rate scenarios.
","snippet":"There are a number of characteristics to be considered in determining whether the lender holds a large number of similar loans for purposes of estimating prepayments in accordance with paragraph 310-20-35-26. The objecti…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0fcbc59cbb238f070eb1a1387040b1b948332bf88c47857801654d8b875d5d27","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}},{"citation":"310-20-35-31","para":"35-31","html":"
If a lender meets the requirements of paragraph 310-20-35-26 for considering principal prepayments in calculating constant effective yield, several factors shall be considered in estimating those principal prepayments. The lender shall consider historical prepayment data in making its estimate of future prepayments. Also, the lender shall consider external information, including existing and forecasted interest rates and economic conditions and published mortality and prepayment tables for similar loans. If periodic changes in estimates occur or actual prepayments are different from estimated prepayments, an adjustment will be necessary.
","snippet":"If a lender meets the requirements of paragraph 310-20-35-26 for considering principal prepayments in calculating constant effective yield, several factors shall be considered in estimating those principal prepayments. T…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ea941dcd8fd2e5d2116350359502e652fc48acf2598373b1e82e7dca85e10699","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}},{"citation":"310-20-35-32","para":"35-32","html":"
If a lender aggregates loans for purposes of estimating prepayments and subsequently sells some of the loans, generally, the loans that are aggregated have lost their individual distinction. A pro rata calculation of net fees and costs based on the ratio of the outstanding principal balances of the loans sold would be appropriate in the gain or loss calculation. If the lender has sufficiently detailed accounting records for the aggregated loans, specific identification may be used in the gain or loss calculation.
","snippet":"If a lender aggregates loans for purposes of estimating prepayments and subsequently sells some of the loans, generally, the loans that are aggregated have lost their individual distinction. A pro rata calculation of net…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:48cbaa48b633cd9efffe6fd2c2276f5dc41ff054f287c65b3e0e326b7e263fe4","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}},{"citation":"310-20-35-33","para":"35-33","html":"
For each reporting period, to the extent that the amortized cost basis of an individual callable debt security exceeds the amount repayable by the issuer at the next call date, the excess (that is, the premium) shall be amortized to the next call date, unless the guidance in paragraph 310-20-35-26 is applied to consider estimated prepayments. For purposes of this guidance, the next call date is the first date when a call option at a specified price becomes exercisable. Once that date has passed, the next call date is when the next call option at a specified price becomes exercisable, if applicable. If there is no remaining premium or if there are no further call dates, the entity shall reset the effective yield using the payment terms of the debt security. Securities within the scope of this paragraph are those that have explicit, noncontingent call options that are callable at fixed prices and on preset dates at prices less than the amortized cost basis of the security. Whether a security is subject to this paragraph may change depending on the amortized cost basis of the security and the terms of the next call option.
","snippet":"For each reporting period, to the extent that the amortized cost basis of an individual callable debt security exceeds the amount repayable by the issuer at the next call date, the excess (that is, the premium) shall be …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:926f4544a2faf535437b447dee6dabc399f752635087c958d8874eff8eaba23d","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:634135e5ac96f849a0a41a45c366b4bb27e7c9ae193f61856f412ddad8f27437","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}},{"block":null,"heading":"Lending Transactions Unrelated to the Origination of Loans","paragraphs":[{"citation":"310-20-35-34","para":"35-34","html":"
A lender may receive fees for lending transactions unrelated to the origination of loans. For example, a borrower may pay a fee to the lender for extending the contractual maturity of an existing loan, for converting an adjustable-rate mortgage to a fixed-rate loan, or for the assumption of an existing loan by a new borrower. The fees shall be recognized over the remaining life of the loan as an adjustment of yield. In each situation, the lender has made some form of concession to the initial or underlying borrower by altering the original terms of the initial underwriting; thus, any fees received shall be recognized as an adjustment of yield over the remaining life of the loan.
","snippet":"A lender may receive fees for lending transactions unrelated to the origination of loans. For example, a borrower may pay a fee to the lender for extending the contractual maturity of an existing loan, for converting an …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d63af1aeca40bf66af4aabd1e36757567033fa36be89138fdaff01a9d29ed82e","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f2145a0e0020f7b11edfc2f720394d874d31fb5a88b7e6b8f163e6684226f0a","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}},{"block":null,"heading":"Blended-Rate Loans","paragraphs":[{"citation":"310-20-35-35","para":"35-35","html":"
A blended-rate loan yields an interest rate between the existing loan rate and the market rate. The resulting loan is subject to the same underwriting standards as all other new loans. This arrangement is considered a refinancing but it does not meet the yield criteria prescribed in paragraph 310-20-35-9. Thus, the unamortized net fees and costs on the existing loan as well as the net fees and costs relating to the refinancing shall carry over to the new loan because the blended rate is below the market rate of loans with similar collection risks made to the lender's other customers.
","snippet":"A blended-rate loan yields an interest rate between the existing loan rate and the market rate. The resulting loan is subject to the same underwriting standards as all other new loans. This arrangement is considered a re…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9de0c65a959b64f11b955da7326f8a2f57dd6af8b07dd085316b0dd8a50e54a8","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:24d4c9e5c5b2b55d1cf1f462323d61ef7405eb9948060966b8c76aad8f53afb7","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:809240746aa5960e76d6543a31949c703c3752c7c479ca3e382394967919e01b","downloaded_from":"2026-09-09T23:26:00.817Z","last_downloaded_at":"2026-09-09T23:26:00.817Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481655","source_sha256":"7c61059cf2cc10701d7d7e405dd18b8a0a710d4ea0204f2bd83282bc40504c69"}},{"number":"40","label":"40 Derecognition","anchor":"40-derecognition","is_sec":false,"groups":[{"block":null,"heading":"Commitment Fees","paragraphs":[{"citation":"310-20-40-1","para":"40-1","html":"
Except as set forth in paragraph 310-20-35-3(a) through (b), fees received for a commitment to originate or purchase a loan or group of loans shall be, if the commitment expires unexercised, recognized in income upon expiration of the commitment.
","snippet":"Except as set forth in paragraph 310-20-35-3(a) through (b), fees received for a commitment to originate or purchase a loan or group of loans shall be, if the commitment expires unexercised, recognized in income upon exp…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:70e77048b5bd1e5a431c5a126ec9546f92ce4a8fd96f676078b0599d5db6ac88","downloaded_from":"2026-09-09T23:26:02.921Z","last_downloaded_at":"2026-09-09T23:26:02.921Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481628","source_sha256":"7f07711a9c62ca1f15063c4bc04f3537488aded7fb5ff6e6e8e5358396e28cb5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:869e8bd77c91c929e1dfe904eacc4355244c31893e528f0c9c56927ef479a749","downloaded_from":"2026-09-09T23:26:02.921Z","last_downloaded_at":"2026-09-09T23:26:02.921Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481628","source_sha256":"7f07711a9c62ca1f15063c4bc04f3537488aded7fb5ff6e6e8e5358396e28cb5"}},{"block":null,"heading":"Receipt of Assets in Full Satisfaction of a Receivable","paragraphs":[{"citation":"310-20-40-2","para":"40-2","html":"
A creditor that receives from a debtor in full satisfaction of a receivable either or both of the following shall account for those assets (including an equity interest) at their fair value at the time of the restructuring:
  1. a
    Receivables from third parties, real estate, or other assets
  2. b
    Shares of stock or other evidence of an equity interest in the debtor.
","snippet":"A creditor that receives from a debtor in full satisfaction of a receivable either or both of the following shall account for those assets (including an equity interest) at their fair value at the time of the restructuri…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:51c991165b97e568569c4dddeb87564c2e0665f7af9f05a9c4ed3303cb29a399","downloaded_from":"2026-09-09T23:26:02.921Z","last_downloaded_at":"2026-09-09T23:26:02.921Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481628","source_sha256":"7f07711a9c62ca1f15063c4bc04f3537488aded7fb5ff6e6e8e5358396e28cb5"}},{"citation":"310-20-40-3","para":"40-3","html":"
A creditor that receives long-lived assets that will be sold from a debtor in full satisfaction of a receivable shall account for those assets at their fair value less cost to sell, as that term is used in paragraph 360-10-35-43. The excess of the amortized cost basis satisfied over the fair value of assets received (less cost to sell, if required above) is a loss that shall be recognized. For purposes of this paragraph, losses, to the extent they are not offset against allowances for uncollectible amounts or other valuation accounts, shall be included in measuring net income for the period. The amortized cost basis is used in paragraphs
310-40-25-1 through 25-2
; 310-40-35-7;
310-40-40-2 through 40-8
; and 310-40-50-1 instead of carrying amount of the receivable because the latter is net of an allowance for estimated uncollectible amounts or other valuation account, if any, while the former is not.
","snippet":"A creditor that receives long-lived assets that will be sold from a debtor in full satisfaction of a receivable shall account for those assets at their fair value less cost to sell, as that term is used in paragraph 360-…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8f54e9cc03a4c36c36f160ebd2d704dcd04b860788b5ad342d097dca4eea7d10","downloaded_from":"2026-09-09T23:26:02.921Z","last_downloaded_at":"2026-09-09T23:26:02.921Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481628","source_sha256":"7f07711a9c62ca1f15063c4bc04f3537488aded7fb5ff6e6e8e5358396e28cb5"}},{"citation":"310-20-40-4","para":"40-4","html":"
That guidance is not intended to preclude using the fair value of the receivable satisfied if more clearly evident than the fair value of the assets received in full satisfaction of a receivable.
","snippet":"That guidance is not intended to preclude using the fair value of the receivable satisfied if more clearly evident than the fair value of the assets received in full satisfaction of a receivable.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64d9501b996c588c2bf5c6f9f4eebe252570bc713109bd311ba9c1b3272444e8","downloaded_from":"2026-09-09T23:26:02.921Z","last_downloaded_at":"2026-09-09T23:26:02.921Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481628","source_sha256":"7f07711a9c62ca1f15063c4bc04f3537488aded7fb5ff6e6e8e5358396e28cb5"}},{"citation":"310-20-40-5","para":"40-5","html":"
A creditor shall account for assets received in satisfaction of a receivable the same as if the assets had been acquired for cash.
","snippet":"A creditor shall account for assets received in satisfaction of a receivable the same as if the assets had been acquired for cash.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b8b07b3cc215c94e8cfb3a763322216b1e6fd13a1826b425a54bbb9dc00851d","downloaded_from":"2026-09-09T23:26:02.921Z","last_downloaded_at":"2026-09-09T23:26:02.921Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481628","source_sha256":"7f07711a9c62ca1f15063c4bc04f3537488aded7fb5ff6e6e8e5358396e28cb5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e7b41d37d9bde5df5bb2838abeb2aecd6390ef147b8c8ac6f7ca7a418133238","downloaded_from":"2026-09-09T23:26:02.921Z","last_downloaded_at":"2026-09-09T23:26:02.921Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481628","source_sha256":"7f07711a9c62ca1f15063c4bc04f3537488aded7fb5ff6e6e8e5358396e28cb5"}},{"block":null,"heading":"Foreclosure","paragraphs":[{"citation":"310-20-40-6","para":"40-6","html":"
A restructuring that is in substance a repossession or foreclosure by the creditor, that is, the creditor receives physical possession of the debtor's assets regardless of whether formal foreclosure proceedings take place, or in which the creditor otherwise obtains one or more of the debtor's assets in place of all or part of the receivable, shall be accounted for according to the provisions of paragraphs 310-20-35-12C,
310-20-40-2 through 40-4
, and, if appropriate, 310-20-40-9. See paragraphs
310-20-40-7 through 40-8
for the classification and measurement of certain government-guaranteed mortgage loans. For guidance on when a creditor shall be considered to have received physical possession (resulting from an in substance repossession or foreclosure) of residential real estate property collateralizing a consumer mortgage loan, see paragraph 310-20-55-18F.
","snippet":"A restructuring that is in substance a repossession or foreclosure by the creditor, that is, the creditor receives physical possession of the debtor's assets regardless of whether formal foreclosure proceedings take plac…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:adf6c1da9a8491db15eba9522d5fa372391ddd64375521e837395af55e57137d","downloaded_from":"2026-09-09T23:26:02.921Z","last_downloaded_at":"2026-09-09T23:26:02.921Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481628","source_sha256":"7f07711a9c62ca1f15063c4bc04f3537488aded7fb5ff6e6e8e5358396e28cb5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:509a3f61c980e358c72be5747a373599bd6f04729422aed5580e7a2d3c1b0d71","downloaded_from":"2026-09-09T23:26:02.921Z","last_downloaded_at":"2026-09-09T23:26:02.921Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481628","source_sha256":"7f07711a9c62ca1f15063c4bc04f3537488aded7fb5ff6e6e8e5358396e28cb5"}},{"block":null,"heading":"Classification and Measurement of Certain Government-Guaranteed Mortgage Loans upon Foreclosure","paragraphs":[{"citation":"310-20-40-7","para":"40-7","html":"
A guaranteed mortgage loan receivable shall be derecognized and a separate other receivable shall be recognized upon foreclosure (that is, when a creditor receives physical possession of real estate property collateralizing a mortgage loan in accordance with the guidance in paragraph 310-20-40-6) if the following conditions are met:
  1. a
    The loan has a government guarantee that is not separable from the loan before foreclosure.
  2. b
    At the time of foreclosure, the creditor has the intent to convey the real estate property to the guarantor and make a claim on the guarantee, and the creditor has the ability to recover under that claim. A creditor would be considered to have the ability to recover under the guarantee at the time of foreclosure if the creditor determines that it has maintained compliance with the conditions and procedures required by the guarantee program.
  3. c
    At the time of foreclosure, any amount of the claim that is determined on the basis of the fair value of the real estate is fixed.
","snippet":"A guaranteed mortgage loan receivable shall be derecognized and a separate other receivable shall be recognized upon foreclosure (that is, when a creditor receives physical possession of real estate property collateraliz…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7a6e785b401e8411e5266e7e46f817316c6601c260843d5e6d8787f4ee3254b1","downloaded_from":"2026-09-09T23:26:02.921Z","last_downloaded_at":"2026-09-09T23:26:02.921Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481628","source_sha256":"7f07711a9c62ca1f15063c4bc04f3537488aded7fb5ff6e6e8e5358396e28cb5"}},{"citation":"310-20-40-8","para":"40-8","html":"
Upon foreclosure, the separate other receivable shall be measured based on the amount of the loan balance (principal and interest) expected to be recovered from the guarantor.
","snippet":"Upon foreclosure, the separate other receivable shall be measured based on the amount of the loan balance (principal and interest) expected to be recovered from the guarantor.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:36acc163c2a7609e987b12db76677b37de3a71d634f113df3e0df9a293bb4b1f","downloaded_from":"2026-09-09T23:26:02.921Z","last_downloaded_at":"2026-09-09T23:26:02.921Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481628","source_sha256":"7f07711a9c62ca1f15063c4bc04f3537488aded7fb5ff6e6e8e5358396e28cb5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0db9b9f98d933d367825decc6cb88a4ba1c4437ebf747a02feeae1fe685fb89a","downloaded_from":"2026-09-09T23:26:02.921Z","last_downloaded_at":"2026-09-09T23:26:02.921Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481628","source_sha256":"7f07711a9c62ca1f15063c4bc04f3537488aded7fb5ff6e6e8e5358396e28cb5"}},{"block":null,"heading":"Sale of Assets from a Loan Refinancing or Restructuring","paragraphs":[{"citation":"310-20-40-9","para":"40-9","html":"
In the case of a loan refinancing or restructuring deemed to be a new loan in accordance with paragraphs
310-20-35-9 through 35-11
, a receivable from the sale of assets previously obtained in a loan refinancing or restructuring shall be accounted for according to Subtopic 835-30 regardless of whether the assets were obtained in satisfaction (full or partial) of a receivable to which that Topic was not intended to apply. A difference, if any, between the amount of the new receivable and the carrying amount of the assets sold is a gain or loss on sale of assets.
","snippet":"In the case of a loan refinancing or restructuring deemed to be a new loan in accordance with paragraphs 310-20-35-9 through 35-11, a receivable from the sale of assets previously obtained in a loan refinancing or restru…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ed44aca4648692d7d20f54aac3c7e25680223721a8bdbd533cccc3c8c5b3d3df","downloaded_from":"2026-09-09T23:26:02.921Z","last_downloaded_at":"2026-09-09T23:26:02.921Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481628","source_sha256":"7f07711a9c62ca1f15063c4bc04f3537488aded7fb5ff6e6e8e5358396e28cb5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64728c433a19fe376168b99acb993900c07b7a7e401e4814ceb2c9f7b67c300a","downloaded_from":"2026-09-09T23:26:02.921Z","last_downloaded_at":"2026-09-09T23:26:02.921Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481628","source_sha256":"7f07711a9c62ca1f15063c4bc04f3537488aded7fb5ff6e6e8e5358396e28cb5"}},{"block":null,"heading":"Cost Basis of Debt Security Received in a Restructuring","paragraphs":[{"citation":"310-20-40-10","para":"40-10","html":"
The initial cost basis of a debt security of the original debtor received as part of a debt restructuring shall be the security's fair value at the date of the restructuring. Any excess of the fair value of the security received over the net carrying amount of the loan shall be recorded as a recovery on the loan. Any excess of the net carrying amount of the loan over the fair value of the security received shall be recorded as a charge-off to the allowance for credit losses. Subsequent to the restructuring, the security received shall be accounted for according to the provisions of Topic 320.
","snippet":"The initial cost basis of a debt security of the original debtor received as part of a debt restructuring shall be the security's fair value at the date of the restructuring. Any excess of the fair value of the security …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7ff8a36b4a5859876c053bf55f9e6ecc9bd5791f550ea617bdbd15d51d3aad0f","downloaded_from":"2026-09-09T23:26:02.921Z","last_downloaded_at":"2026-09-09T23:26:02.921Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481628","source_sha256":"7f07711a9c62ca1f15063c4bc04f3537488aded7fb5ff6e6e8e5358396e28cb5"}},{"citation":"310-20-40-11","para":"40-11","html":"
A security received in a restructuring in settlement of a claim for only the past-due interest on a loan shall be measured at the security's fair value at the date of the restructuring and accounted for in a manner consistent with the entity's policy for recognizing cash received for past-due interest. Subsequent to the restructuring, the security received shall be accounted for according to the provisions of Topic 320.
","snippet":"A security received in a restructuring in settlement of a claim for only the past-due interest on a loan shall be measured at the security's fair value at the date of the restructuring and accounted for in a manner consi…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:208b40e0d211acb61187a2989789a1a201e871043e58e8dd9e18c601e7e63e6b","downloaded_from":"2026-09-09T23:26:02.921Z","last_downloaded_at":"2026-09-09T23:26:02.921Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481628","source_sha256":"7f07711a9c62ca1f15063c4bc04f3537488aded7fb5ff6e6e8e5358396e28cb5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e2ef95246218f9a97f2328a4a8c7a8525606cf62b56d4bb65dee56b86620be02","downloaded_from":"2026-09-09T23:26:02.921Z","last_downloaded_at":"2026-09-09T23:26:02.921Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481628","source_sha256":"7f07711a9c62ca1f15063c4bc04f3537488aded7fb5ff6e6e8e5358396e28cb5"}},{"block":null,"heading":"Cost Basis of a Long-Lived Asset Received in Full Satisfaction of a Receivable","paragraphs":[{"citation":"310-20-40-12","para":"40-12","html":"
A valuation allowance for a loan collateralized by a long-lived asset shall not be carried over as a separate element of the cost basis for purposes of accounting for the long-lived asset under Topic 360 after foreclosure.
","snippet":"A valuation allowance for a loan collateralized by a long-lived asset shall not be carried over as a separate element of the cost basis for purposes of accounting for the long-lived asset under Topic 360 after foreclosur…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d880bc0769a6c6d497a511ddd4ac831c3d83a0199db3f7b6f9dd6219a31c339","downloaded_from":"2026-09-09T23:26:02.921Z","last_downloaded_at":"2026-09-09T23:26:02.921Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481628","source_sha256":"7f07711a9c62ca1f15063c4bc04f3537488aded7fb5ff6e6e8e5358396e28cb5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e382b8fe716ee09abdc8fd5b6f626c41c95449f48f5204178784f3a5d6956d5c","downloaded_from":"2026-09-09T23:26:02.921Z","last_downloaded_at":"2026-09-09T23:26:02.921Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481628","source_sha256":"7f07711a9c62ca1f15063c4bc04f3537488aded7fb5ff6e6e8e5358396e28cb5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:efd5110e844754f68a8c4374b1077db8d41fcbf36e6dff96c41632eeccfa099f","downloaded_from":"2026-09-09T23:26:02.921Z","last_downloaded_at":"2026-09-09T23:26:02.921Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481628","source_sha256":"7f07711a9c62ca1f15063c4bc04f3537488aded7fb5ff6e6e8e5358396e28cb5"}},{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":"Balance Sheet Classification","paragraphs":[{"citation":"310-20-45-1","para":"45-1","html":"
The unamortized balance of loan origination, commitment, and other fees and costs and purchase premiums and discounts that is being recognized as an adjustment of yield pursuant to this Subtopic shall be reported on the entity's balance sheet as part of the loan balance to which it relates.
","snippet":"The unamortized balance of loan origination, commitment, and other fees and costs and purchase premiums and discounts that is being recognized as an adjustment of yield pursuant to this Subtopic shall be reported on the …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9291ece1e8fbb479a41b39596298512d8877f6a5150b042e3e404137f5eb256e","downloaded_from":"2026-09-09T23:26:04.605Z","last_downloaded_at":"2026-09-09T23:26:04.605Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481598","source_sha256":"a918b44d4d345457a375e254910eea5a9b7d7c8612913b690bb49c9ead8d131f"}},{"citation":"310-20-45-2","para":"45-2","html":"
Commitment fees that meet the criteria of paragraph 310-20-35-3 shall be classified as deferred income in the financial statements.
","snippet":"Commitment fees that meet the criteria of paragraph 310-20-35-3 shall be classified as deferred income in the financial statements.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:09cf02d8f241578bcd8eb44c16325a1d5187cbbf80cb056b96ea74b888c05286","downloaded_from":"2026-09-09T23:26:04.605Z","last_downloaded_at":"2026-09-09T23:26:04.605Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481598","source_sha256":"a918b44d4d345457a375e254910eea5a9b7d7c8612913b690bb49c9ead8d131f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:05c7536f530b11c4254909358a0a7ccefb9b8c9be145401cc42a7214059f91f3","downloaded_from":"2026-09-09T23:26:04.605Z","last_downloaded_at":"2026-09-09T23:26:04.605Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481598","source_sha256":"a918b44d4d345457a375e254910eea5a9b7d7c8612913b690bb49c9ead8d131f"}},{"block":null,"heading":"Income Statement Classification","paragraphs":[{"citation":"310-20-45-3","para":"45-3","html":"
Amounts of loan origination, commitment, and other fees and costs recognized as an adjustment of yield shall be reported as part of interest income. Amortization of other fees, such as commitment fees that are being amortized on a straight-line basis over the commitment period or included in income when the commitment expires, shall be reported as service fee income.
","snippet":"Amounts of loan origination, commitment, and other fees and costs recognized as an adjustment of yield shall be reported as part of interest income. Amortization of other fees, such as commitment fees that are being amor…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c37397e5202872faf2308e0d5554d2e55416f78afe7fc091766afa2b7b9cd649","downloaded_from":"2026-09-09T23:26:04.605Z","last_downloaded_at":"2026-09-09T23:26:04.605Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481598","source_sha256":"a918b44d4d345457a375e254910eea5a9b7d7c8612913b690bb49c9ead8d131f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d6d50a23a69636142268e253c7ba54b5684c4a244170b63b59718cd801cdfa26","downloaded_from":"2026-09-09T23:26:04.605Z","last_downloaded_at":"2026-09-09T23:26:04.605Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481598","source_sha256":"a918b44d4d345457a375e254910eea5a9b7d7c8612913b690bb49c9ead8d131f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6bfbbd7f2e5249a17d7a05aec379369bd2083897109c5a1307d72927c151f5eb","downloaded_from":"2026-09-09T23:26:04.605Z","last_downloaded_at":"2026-09-09T23:26:04.605Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481598","source_sha256":"a918b44d4d345457a375e254910eea5a9b7d7c8612913b690bb49c9ead8d131f"}},{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":"Net Fees and Costs","paragraphs":[{"citation":"310-20-50-1","para":"50-1","html":"
This paragraph requires that the summary of significant accounting policies shall include the method for recognizing interest income on loan and trade receivables, including a statement about the entity's policy for treatment of related fees and costs, including the method of amortizing net deferred fees or costs.
","snippet":"This paragraph requires that the summary of significant accounting policies shall include the method for recognizing interest income on loan and trade receivables, including a statement about the entity's policy for trea…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:46d6dde25c73583cf4602a3eac067314a56691cd532a7e7d37330e19c351ef82","downloaded_from":"2026-09-09T23:26:07.819Z","last_downloaded_at":"2026-09-09T23:26:07.819Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481569","source_sha256":"6c00dafc2bbb276c5c30ecd1da40ad2bc4768a535a38bc5d1d5b002992a46ead"}},{"citation":"310-20-50-2","para":"50-2","html":"
Entities that anticipate prepayments in applying the interest method shall disclose that policy and the significant assumptions underlying the prepayment estimates.
","snippet":"Entities that anticipate prepayments in applying the interest method shall disclose that policy and the significant assumptions underlying the prepayment estimates.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ef5deb8a6e0dde69f3d24b497644bf6775cc5be3a1d008e06ee1923483ec2814","downloaded_from":"2026-09-09T23:26:07.819Z","last_downloaded_at":"2026-09-09T23:26:07.819Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481569","source_sha256":"6c00dafc2bbb276c5c30ecd1da40ad2bc4768a535a38bc5d1d5b002992a46ead"}},{"citation":"310-20-50-3","para":"50-3","html":"
The unamortized net fees and costs shall be reported as a part of each loan category. Additional disclosures such as unamortized net fees and costs may be included in the notes to financial statements if the lender believes that such information is useful to the users of financial statements.
","snippet":"The unamortized net fees and costs shall be reported as a part of each loan category. Additional disclosures such as unamortized net fees and costs may be included in the notes to financial statements if the lender belie…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d9c58b6157fd1dbe143faac0dad1034972126f9c6e53f20cc1d9b71dac860711","downloaded_from":"2026-09-09T23:26:07.819Z","last_downloaded_at":"2026-09-09T23:26:07.819Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481569","source_sha256":"6c00dafc2bbb276c5c30ecd1da40ad2bc4768a535a38bc5d1d5b002992a46ead"}},{"citation":"310-20-50-4","para":"50-4","html":"
With respect to credit card fees and costs for both purchased and originated credit cards that are not private label credit cards, an entity shall disclose its accounting policy, the net amount capitalized at the balance sheet date, and the amortization period(s).
","snippet":"With respect to credit card fees and costs for both purchased and originated credit cards that are not private label credit cards, an entity shall disclose its accounting policy, the net amount capitalized at the balance…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8879f5afd99e16e876c32016dc5a684ea1f0c287e1c9846b5466acc878259f55","downloaded_from":"2026-09-09T23:26:07.819Z","last_downloaded_at":"2026-09-09T23:26:07.819Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481569","source_sha256":"6c00dafc2bbb276c5c30ecd1da40ad2bc4768a535a38bc5d1d5b002992a46ead"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:181da2ff432e39f9e827066c311f9778466e4724f4d38de0bdf31941984c5640","downloaded_from":"2026-09-09T23:26:07.819Z","last_downloaded_at":"2026-09-09T23:26:07.819Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481569","source_sha256":"6c00dafc2bbb276c5c30ecd1da40ad2bc4768a535a38bc5d1d5b002992a46ead"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cceb2dba0c57799db9203afb589ad46c001bcb76120bba77b8cbe07d6fe89433","downloaded_from":"2026-09-09T23:26:07.819Z","last_downloaded_at":"2026-09-09T23:26:07.819Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481569","source_sha256":"6c00dafc2bbb276c5c30ecd1da40ad2bc4768a535a38bc5d1d5b002992a46ead"}},{"number":"55","label":"55 Implementation Guidance and Illustrations","anchor":"55-implementation-guidance-and-illustrations","is_sec":false,"groups":[{"block":null,"heading":"Implementation Guidance","paragraphs":[{"citation":"310-20-55-1","para":"55-1","html":"
This Section provides guidance concerning certain fees and costs related to various forms of lending.
","snippet":"This Section provides guidance concerning certain fees and costs related to various forms of lending.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fc893dcb871d6f60660f9517bd549762f76494b6bed107740c78702cd5952958","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-2","para":"55-2","html":"
In automotive lending, it is common practice for a lending institution to pay a fee to an auto dealer for introducing a customer that requires financing for a completed auto sale. Generally, the lender pays the dealer up front an amount equal to the present value of the interest rate differential between the lender's standard loan rate and the rate charged to the auto dealer's customer with the expectation of recovering this amount from the borrower over time. Although this origination cost is recoverable from the borrower, it is not excluded from the scope of this Topic. This Topic does not apply to costs that are incurred by a lender in transactions with independent third parties if the lender bills those costs directly to the borrower. In this case, however, the payments to the auto dealer are not billed directly to the borrower. Instead, they are recovered from the borrower through the interest rate charged to the borrower, as are the lender's other costs. (See the definition of the term for what constitutes incremental direct costs.)
","snippet":"In automotive lending, it is common practice for a lending institution to pay a fee to an auto dealer for introducing a customer that requires financing for a completed auto sale. Generally, the lender pays the dealer up…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5448a18920c83f8566b0f1baf03d509bad2dae26f2cf2042da4a19ae1d6895dd","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-3","para":"55-3","html":"
Assume that the amount of a commitment fee for a line of credit or credit facility is determined retrospectively as a percentage of the line of credit or commitment available but unused in a previous period. Also assume that the fee is paid periodically during the life of the facility or commitment, but the costs are incurred when the lender establishes the facility or commitment. How a lender should account for those costs depends on several factors. Costs that meet the criteria for direct loan origination costs under the definition of that term shall be deferred and amortized based on the terms of the line of credit or commitment facility. If the commitment agreement is a revolving line of credit, the qualifying costs shall be recognized in income on a straight-line basis over the period that the revolving line of credit is active. If the loan agreement provides the borrower with the option to convert the revolving line of credit to a term loan, the lender shall recognize the costs on a straight-line basis over the combined life of the revolving line of credit and term loan. If the line of credit or commitment facility is not a revolving line of credit, the costs shall be deferred and amortized on a straight-line basis over the commitment period unless the likelihood that the commitment will be exercised is remote, in which case any net costs shall be charged to expense immediately.
","snippet":"Assume that the amount of a commitment fee for a line of credit or credit facility is determined retrospectively as a percentage of the line of credit or commitment available but unused in a previous period. Also assume …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1fc091d25f53d40ac9399e048f488e9abe2955dd755bd322ee85f5f862b932c2","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-4","para":"55-4","html":"
Some lenders offer loan commitments known as multioption facilities. Those facilities contain several credit structures that borrowers may use in any combination. The lenders may receive a variety of fees in connection with that type of facility. Some fees may be yield related (for example, fees for providing back-up facilities or revolvers), while others may be labeled as compensation for services rendered (for example, management fees or note placement fees). Generally all fees, in accordance with paragraph 310-20-35-3 should be deferred. For amortization purposes, fees received for a multioption facility shall be allocated to each product in the facility because the amortization of certain fees must be reported as service fee income while the amortization of other fees must be reported as interest income. If a portion of the fee is for a line of credit product, the fee allocated shall be recognized in income on a straight-line basis over the period the revolving line of credit is active. If the likelihood that a commitment provided under a multioption facility will be exercised is remote, paragraph 310-20-35-3(a) requires that the fee be recognized over the commitment period on a straight-line basis as service fee income.
","snippet":"Some lenders offer loan commitments known as multioption facilities. Those facilities contain several credit structures that borrowers may use in any combination. The lenders may receive a variety of fees in connection w…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f0ff8826cf6c7fead6f9aa1798765081a5fcca0c1af7a6952e8d3a196e978c4","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-5","para":"55-5","html":"
In a typical credit card solicitation effort, an issuer engages an independent third party to solicit and obtain new customers. For a fee, the solicitor prepares and mails the promotional offer to a group of preselected consumers (for example, 1 million consumers). The expected response rate for new cardholders is generally 1 to 2 percent. Although only a small percentage of the total solicitation effort is expected to be successful, the portion of the solicitation performed by an independent third party that is allocable to successful efforts should not be deferred as direct loan origination costs under the definition of that term. Incremental direct costs to originate a loan are costs that the lender would not have incurred if that lending transaction had not occurred. In this example, the lender would have incurred all of the solicitation costs regardless of the number of credit cards issued. Accordingly, all costs in this example should be charged to expense.
","snippet":"In a typical credit card solicitation effort, an issuer engages an independent third party to solicit and obtain new customers. For a fee, the solicitor prepares and mails the promotional offer to a group of preselected …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ccd890ae9312a8c14213c6d310c02abbc0e1adfd626b745fd1a71fc448df80da","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-6","para":"55-6","html":"
Loans may be offered for some initial period at an interest rate below the current market rate with the interest rate scheduled to adjust to a market rate after the initial discount period. Amortization of net loan fees and costs is based on the interest method over the life of the loan and limited by the provisions of paragraph 310-20-35-18(a) and 310-20-35-18(c) during the discount period. Thereafter, the provisions of paragraph 310-20-35-18(c) are applicable. See Examples 5 and 6 (paragraphs
310-20-55-33 through 55-37
) for illustrations.
","snippet":"Loans may be offered for some initial period at an interest rate below the current market rate with the interest rate scheduled to adjust to a market rate after the initial discount period. Amortization of net loan fees …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1a06b757a5e3d003d6f604558431877de5cc635b52d3fc6d42ed54c879b6601c","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-7","para":"55-7","html":"
Assume that an institution originates adjustable rate mortgages that have a below-market interest rate in the first year that subsequently will be adjusted to a market rate in the second year. Also assume that the adjustable rate mortgages are sold to an independent third party at a discount reflecting the below-market interest rate in Year 1. Paragraph 310-20-35-15 provides that the initial investment frequently differs from the related loan's principal amount at the date of purchase. This difference shall be recognized as an adjustment of yield over the life of the loan. The buyer should recognize the discount as an adjustment of yield over the life of the loan in accordance with paragraph 310-20-35-18(a) and 310-20-35-18(c). The purchase discount should be amortized to create a constant effective yield; thus, the majority of the discount would be recognized as interest income in the first year.
","snippet":"Assume that an institution originates adjustable rate mortgages that have a below-market interest rate in the first year that subsequently will be adjusted to a market rate in the second year. Also assume that the adjust…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32f0ac46f780d263dbb18897d4a08f4c71aa8aef579a3e530f01bfd4d051d008","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-8","para":"55-8","html":"
The following amortization methods shall be applied to the associated types of loan arrangements:
  1. a
    Negative amortization loans: interest method
  2. b
    Biweekly mortgages: interest method
  3. c
    Line of credit loans or arrangements with similar characteristics: straight-line method
  4. d
    Overdraft protection loans: straight-line method
  5. e
    Home equity loans: generally the interest method, but the straight-line method may be used if the arrangement has the characteristics of a revolving line of credit
  6. f
    Acquisition, development, and construction arrangements accounted for as loans before completion of funding, as follows:
    1. 1
      Single project: interest method (For loan contracts in which the timing and amount of payments are not specified, estimates must be made to apply the interest method.)
    2. 2
      Multiple projects with partial drawdowns and payments: generally the interest method, but the straight-line method may be used if the arrangement has the characteristics of a revolving line of credit.
","snippet":"The following amortization methods shall be applied to the associated types of loan arrangements:\n(a) Negative amortization loans: interest method\n(b) Biweekly mortgages: interest method\n(c) Line of credit loans or arran…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f6ac825a4b1dc2922b7304e75663871197dcea1f36846a934c3759f698f79b18","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-9","para":"55-9","html":"
Independent third parties generally possess the following characteristics:
  1. a
    They are not employees of the lender.
  2. b
    They are not receiving employee benefits of the lender.
  3. c
    The party is not under the control of the lender.
  4. d
    Generally, the party also would provide similar services to other entities unrelated to the lender and there would not be an agreement between the lender and the party that precludes the party from providing similar services to other entities.
","snippet":"Independent third parties generally possess the following characteristics:\n(a) They are not employees of the lender.\n(b) They are not receiving employee benefits of the lender.\n(c) The party is not under the control of t…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c6e3c9a840326be11712c4047a368ee5249031230a4fc4971c84a52f91bd409a","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-10","para":"55-10","html":"
In determining if an entity that provided loan origination-related services on behalf of the lender could be considered an independent third party if the lender has an ownership or equity interest in the entity, such ownership interest shall be evaluated based on the level of ownership and influence that could be imposed. Generally, the existence of an ownership interest indicates a relationship that would not qualify as an independent third party. A nominal passive investment from the standpoint of both the lender and the provider of service probably would not affect the provider's independence.
","snippet":"In determining if an entity that provided loan origination-related services on behalf of the lender could be considered an independent third party if the lender has an ownership or equity interest in the entity, such own…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8da7274d9f1c5d8bc4c6871f4ba235445c74fd11b07061130a4c89fbab95c8e5","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-11","para":"55-11","html":"
Examples of other direct loan origination costs that may be deferred as such under the definition of that term for loans that are granted include all of the following:
  1. a
    Reimbursement of costs for air travel, hotel accommodations, automobile mileage, and similar costs incurred by personnel relating to the specified activities
  2. b
    Costs of itemized long-distance telephone calls related to loan underwriting
  3. c
    Reimbursement for mileage and tolls to personnel involved in on-site reviews of collateral before the loan is granted.
","snippet":"Examples of other direct loan origination costs that may be deferred as such under the definition of that term for loans that are granted include all of the following:\n(a) Reimbursement of costs for air travel, hotel acc…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b0aecb8348472c560bee48558e62b6a7e9610980eec010c62882f6f0aac7f864","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-12","para":"55-12","html":"
Payroll-related fringe benefits include any costs incurred for employees as part of the total compensation and benefits program. Examples of such benefits include all of the following:
  1. a
    Payroll taxes
  2. b
    Dental and medical insurance
  3. c
    Group life insurance
  4. d
    Retirement plans
  5. e
    401(k) plans
  6. f
    Stock compensation plans, such as stock options and stock appreciation rights
  7. g
    Overtime meal allowances.
","snippet":"Payroll-related fringe benefits include any costs incurred for employees as part of the total compensation and benefits program. Examples of such benefits include all of the following:\n(a) Payroll taxes\n(b) Dental and me…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e25119f8afe6ea63e9872621e19578ac1c140e37a8cd1e96cec20d5ad3355b94","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-13","para":"55-13","html":"
The portion of total compensation of executive employees that relates directly to the time spent approving successful loans prior to funding may be deferred as direct loan origination costs under the definition of that term. For example, the amount of compensation allocable to time spent by members of a loan approval committee is a component of direct loan origination costs.
","snippet":"The portion of total compensation of executive employees that relates directly to the time spent approving successful loans prior to funding may be deferred as direct loan origination costs under the definition of that t…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c8f5517feb4bfd9bdde39b9920f749220500cb5af254c21ca2af4777ad81f5a","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-14","para":"55-14","html":"
Paragraph 310-20-25-3 specifies that equipment costs (for example, a lender's data processing equipment dedicated to originating loans), depreciation, and maintenance must be charged to expense as incurred. Those costs do not meet the criteria for deferral as direct loan origination costs under the definition of that term as they would have been incurred whether or not a loan was originated.
","snippet":"Paragraph 310-20-25-3 specifies that equipment costs (for example, a lender's data processing equipment dedicated to originating loans), depreciation, and maintenance must be charged to expense as incurred. Those costs d…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:50cef69e765e69bf1e8863e1b7ca0becbad8b4ded4cd66b0fff8846531a41761","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-15","para":"55-15","html":"
The following are examples of specified activities contemplated as direct loan origination costs under the definition of that term:
  1. a
    Loan counseling, such as discussing alternative borrowing arrangements with borrowers, and negotiating terms
  2. b
    Application processing
  3. c
    Appraisal
  4. d
    Initial credit analysis
  5. e
    Initial credit investigation
  6. f
    Quality control review performed during the underwriting period
  7. g
    Direct approval processing
  8. h
    Loan evaluation and approval committees (all activities involved in origination decisions)
  9. i
    Loan closing.
","snippet":"The following are examples of specified activities contemplated as direct loan origination costs under the definition of that term:\n(a) Loan counseling, such as discussing alternative borrowing arrangements with borrower…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c553d27df2d9153c81c1d66a26134afd6f64aba68bbab8a952a53cc4d0733b0","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-16","para":"55-16","html":"
If a lender has fees and costs on a construction loan (assuming the arrangement does not have the characteristics of a revolving line of credit) when the lender also has made a commitment for the permanent financing that the lender believes has more than a remote probability of being exercised, the fees and costs should be accounted for in the following manner. For loan contracts in which the timing and amount of payments are not specified, estimates must be made by the lender to apply the interest method. The net amount of fees received and costs that qualify as direct loan origination costs under the definition of that term should be deferred and recognized as an adjustment of yield over the combined life of the construction and permanent loans. If the commitment to provide permanent financing expires unused, any unamortized fees and costs should be recognized as income at that time.
","snippet":"If a lender has fees and costs on a construction loan (assuming the arrangement does not have the characteristics of a revolving line of credit) when the lender also has made a commitment for the permanent financing that…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:947d00e3f79c76d45f28d360b061ce7794395f502a439140b342242a34cdd098","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-17","para":"55-17","html":"
Assume that a lender grants a loan that matures in 90 days and collects a nonrefundable fee that approximates market. Assume also that any future extension of credit would be evaluated at maturity of the original loan and would include an extension fee at that time. Based on experience, the lender anticipates that the credit will be extended an additional 90 days, however; the lender is not committed to provide an extension. The fee, net of qualifying origination costs, should be deferred and amortized over the original 90-day loan contract.
","snippet":"Assume that a lender grants a loan that matures in 90 days and collects a nonrefundable fee that approximates market. Assume also that any future extension of credit would be evaluated at maturity of the original loan an…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cddea100b768627d63400bc70e3ffadab71b8e5c1a6c6bca424eb7f05cbff928","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-18","para":"55-18","html":"
If a lender originates a 10-year loan with a callable feature after 3 years, the fees should be amortized over the 10-year contract life.
","snippet":"If a lender originates a 10-year loan with a callable feature after 3 years, the fees should be amortized over the 10-year contract life.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:55b78da98bc64f3ba32d06fb60896750478590377135804557a50a9d2c2278ce","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-18A","para":"55-18A","html":"
This implementation guidance addresses the following circumstance: In connection with a loan refinancing or restructuring, a debtor, with the creditor's approval, sells the collateral, which has a fair value less than the creditor's net investment in the related loan, and invests the proceeds in a series of zero coupon bonds that are received and held by the creditor as collateral for the newly restructured loan. The bonds will mature at a value equal to each year's debt service requirement under the newly restructured terms. Specifically, the issue is whether the sale of collateral, the purchase of the zero coupon bonds, and their receipt by the creditor as collateral require the creditor to recognize a loss equal to the amount by which the net investment in the loan exceeds the fair value of the zero coupon bonds.
","snippet":"This implementation guidance addresses the following circumstance: In connection with a loan refinancing or restructuring, a debtor, with the creditor's approval, sells the collateral, which has a fair value less than th…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:71c8e43c3d01842d9e22a8b9145c81cc27ba3cde728641a955e34776af74b652","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-18B","para":"55-18B","html":"
The excess of the amortized cost basis satisfied over the fair value less cost to sell (as that term is used in paragraph 360-10-35-43) of assets received is a loss to be recognized.
","snippet":"The excess of the amortized cost basis satisfied over the fair value less cost to sell (as that term is used in paragraph 360-10-35-43) of assets received is a loss to be recognized.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dc870ce94e434168e15a7e89cbcc216bb72b74cfcefe76e9293c3664cf4dacae","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-18C","para":"55-18C","html":"
Such losses, to the extent they are not offset against allowances for uncollectible accounts or other valuation accounts, shall be included in measuring net income for the period.
","snippet":"Such losses, to the extent they are not offset against allowances for uncollectible accounts or other valuation accounts, shall be included in measuring net income for the period.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e8002c1631487333313003ed29abb45114ea59e9c2fae5fd6dc686467fedd564","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-18D","para":"55-18D","html":"
However, if the creditor has the right to sell or pledge the collateral:
  1. a
    Paragraph 860-30-45-1 requires that the debtor reclassify the collateral and report it in its statement of financial position separately from other assets not so encumbered.
  2. b
    Paragraph 860-30-50-1A requires, in part, that the creditor disclose the fair value of that collateral and of the portion that it has sold or repledged.
","snippet":"However, if the creditor has the right to sell or pledge the collateral:\n(a) Paragraph 860-30-45-1 requires that the debtor reclassify the collateral and report it in its statement of financial position separately from o…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c1f4ffdc97f6840e3aa4bba0efc212055845e179483957f8316b8ddf616784f8","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-18E","para":"55-18E","html":"
If the creditor does not have the right to sell or pledge the collateral, paragraph 860-30-50-1A requires that the debtor disclose information about that collateral.
","snippet":"If the creditor does not have the right to sell or pledge the collateral, paragraph 860-30-50-1A requires that the debtor disclose information about that collateral.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1fb0c4141d25728adb04466eead3087774d50a5ccc9bb22e2a2722118c5b1f3","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-18F","para":"55-18F","html":"
A creditor is considered to have received physical possession (resulting from an in substance repossession or foreclosure) of residential real estate property collateralizing a consumer mortgage loan only upon the occurrence of either of the following:
  1. a
    The creditor obtains legal title to the residential real estate property upon completion of a foreclosure. A creditor may obtain legal title to the residential real estate property even if the borrower has redemption rights that provide the borrower with a legal right for a period of time after a foreclosure to reclaim the real estate property by paying certain amounts specified by law.
  2. b
    The borrower conveys all interest in the residential real estate property to the creditor to satisfy the loan through completion of a deed in lieu of foreclosure or through a similar legal agreement. The deed in lieu of foreclosure or similar legal agreement is completed when agreed-upon terms and conditions have been satisfied by both the borrower and the creditor.
","snippet":"A creditor is considered to have received physical possession (resulting from an in substance repossession or foreclosure) of residential real estate property collateralizing a consumer mortgage loan only upon the occurr…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f598ec50a2b5cf69b804270557426378acac8da9db1c674edf8efc7859425d0","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:613f49c10df6d1abdd9379baa892de3bf145a9f7e76966b79bb3ea648cda31b4","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"block":null,"heading":"Illustrations","paragraphs":[{"citation":"310-20-55-19","para":"55-19","html":"
The following Examples and estimates are illustrative only and are not intended to modify or limit in any way the provisions of this Subtopic. All Examples assume that principal and interest payments are made on the last day of the year.
","snippet":"The following Examples and estimates are illustrative only and are not intended to modify or limit in any way the provisions of this Subtopic. All Examples assume that principal and interest payments are made on the last…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1dffbba0a5f24cab2d775c29ac2720bce27ad553816e8f1e84abff3105f5a53d","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-20","para":"55-20","html":"
This Example illustrates the guidance in paragraphs
310-20-35-17 through 35-24
, displaying amortization under the interest method using the contractual payment terms and assuming no prepayments. This Example has the following assumptions.
","snippet":"This Example illustrates the guidance in paragraphs 310-20-35-17 through 35-24, displaying amortization under the interest method using the contractual payment terms and assuming no prepayments. This Example has the foll…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1091884e2b313e8684eec99ac08bbd14ad281b6f303581e9b0ff4b742a89aed","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-21","para":"55-21","html":"
On January 1, 19X7, Entity A originates a 10-year $100,000 loan with a 10 percent stated interest rate. The contract specifies equal annual payments of $16,275 through December 31, 19Y6. The contract also specifies that no penalty will be charged for prepayments of the loan. Entity A charges a 3 percent ($3,000) nonrefundable fee to the borrower and incurs $1,000 in direct loan origination costs (attorney fees, appraisal, title insurance, wages and payroll-related fringe benefits of employees performing origination activities, outside broker's fee). The carrying amount of the loan is computed as follows.
","snippet":"On January 1, 19X7, Entity A originates a 10-year $100,000 loan with a 10 percent stated interest rate. The contract specifies equal annual payments of $16,275 through December 31, 19Y6. The contract also specifies that …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d3e469561669f62c39957c750c0c9f70c4d750fe2ad457d05a1b80403e8f2356","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-22","para":"55-22","html":"
Entity A accounts for this loan using contractual payments to apply the interest method of amortization. In calculating the effective rate to apply the interest method, the discount rate necessary to equate 10 annual payments of $16,275 to the initial carrying amount of $98,000 is approximately 10.4736 percent. The amortization if no prepayment occurs is shown in the following table.
","snippet":"Entity A accounts for this loan using contractual payments to apply the interest method of amortization. In calculating the effective rate to apply the interest method, the discount rate necessary to equate 10 annual pay…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6541eb62ac5618e401b1ebd6b2c8057389cdc2539f24ee0867a5e069d99a9d25","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-23","para":"55-23","html":"
This Example illustrates the guidance in paragraphs
310-20-35-17 through 35-24
, displaying amortization under the interest method using contractual payment terms with full prepayment in the third year. This Example has the following assumptions.
","snippet":"This Example illustrates the guidance in paragraphs 310-20-35-17 through 35-24, displaying amortization under the interest method using contractual payment terms with full prepayment in the third year. This Example has t…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:499074f9c906093c25a015fa13473b6718115a642589c3c9a8339e6d3f7a152f","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-24","para":"55-24","html":"
On January 1, 19X7, Entity B originates a 10-year $100,000 loan with a 10 percent stated interest rate. The contract specifies equal annual payments of $16,275 through December 31, 19Y6. The contract also specifies that no penalty will be charged for prepayments of the loan. Entity B charges a 3 percent ($3,000) nonrefundable fee to the borrower and incurs $1,000 in direct loan origination costs.
","snippet":"On January 1, 19X7, Entity B originates a 10-year $100,000 loan with a 10 percent stated interest rate. The contract specifies equal annual payments of $16,275 through December 31, 19Y6. The contract also specifies that …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:20bf02b3784859d9ab5785ea35ee9263a051301b42158a291eeae889af4c529a","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-25","para":"55-25","html":"
Entity B accounts for this loan using contractual payments to apply the interest method of amortization. The amortization if the borrower prepays the remaining principal at the end of Year 3 is shown in the following table.
","snippet":"Entity B accounts for this loan using contractual payments to apply the interest method of amortization. The amortization if the borrower prepays the remaining principal at the end of Year 3 is shown in the following tab…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6da3daa44d5e072222970370b0848e3f2b93b7398dd5b37c5b9f5c74ffec4a00","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-26","para":"55-26","html":"
This Example illustrates the guidance in paragraph 310-20-35-26, displaying amortization under the interest method using the anticipated prepayment patterns for a large number of loans. This Example has the following assumptions.
","snippet":"This Example illustrates the guidance in paragraph 310-20-35-26, displaying amortization under the interest method using the anticipated prepayment patterns for a large number of loans. This Example has the following ass…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ff0fee60e01b8cdcc42b1e0766685eae7373c9b569a7ecfa806ee6351d97d498","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-27","para":"55-27","html":"
On January 1, 19X7, Entity C originates 1,000 10-year $10,000 loans with 10 percent stated interest rates. Each contract specifies equal annual payments through December 31, 19Y6. The contracts also specify that no penalty will be charged for prepayments. Entity C charges each borrower a 3 percent ($300) fee and incurs $100 in direct origination costs for each loan. The carrying amount of the loans is computed as follows.
","snippet":"On January 1, 19X7, Entity C originates 1,000 10-year $10,000 loans with 10 percent stated interest rates. Each contract specifies equal annual payments through December 31, 19Y6. The contracts also specify that no penal…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:303b0eb21e12aba42fa6cd46da916640b162cc060c98b1f023835fa268edd2d7","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-28","para":"55-28","html":"
Entity C chooses to account for this large number of loans using anticipated prepayment patterns to apply the interest method of amortization. Entity C estimates a constant prepayment rate of 6 percent per year, which is consistent with Entity C's prior experience with similar loans and Entity C's expectation of ongoing experience. The amortization when prepayments occur as anticipated is shown in the following table.
","snippet":"Entity C chooses to account for this large number of loans using anticipated prepayment patterns to apply the interest method of amortization. Entity C estimates a constant prepayment rate of 6 percent per year, which is…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:be348d742d2e66567ad8ed9b51fd7bbf36fb0a1cfb70af6f32fe7d5cdb474614","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-29","para":"55-29","html":"
This Example illustrates the guidance in paragraph 310-20-35-26, displaying amortization under the interest method using anticipated prepayment patterns with actual prepayment experience that differs from the anticipated amounts. This Example has the following assumptions.
","snippet":"This Example illustrates the guidance in paragraph 310-20-35-26, displaying amortization under the interest method using anticipated prepayment patterns with actual prepayment experience that differs from the anticipated…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5f5c06c976257a35b74ed32332596eac1225a46a4249ae3d9945d869fe98eeeb","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-30","para":"55-30","html":"
On January 1, 19X7, Entity D originates 1,000 10-year $10,000 loans with 10 percent stated interest rates. Each contract specifies equal annual payments through December 31, 19Y6. The contracts also specify that no penalty will be charged for prepayments. Entity D charges each borrower a 3 percent ($300) fee and incurs $100 in direct origination costs for each loan.
","snippet":"On January 1, 19X7, Entity D originates 1,000 10-year $10,000 loans with 10 percent stated interest rates. Each contract specifies equal annual payments through December 31, 19Y6. The contracts also specify that no penal…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2e02a8362975775cd3a3a3c3efc1c195964aad49ae3626032a71314e849487ac","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-31","para":"55-31","html":"
Entity D chooses to account for this portfolio of loans using anticipated prepayment patterns to apply the interest method of amortization. Entity D estimates a constant prepayment rate of 6 percent per year, which is consistent with Entity D's prior experience with similar loans and Entity D's expectation of ongoing experience.
","snippet":"Entity D chooses to account for this portfolio of loans using anticipated prepayment patterns to apply the interest method of amortization. Entity D estimates a constant prepayment rate of 6 percent per year, which is co…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64e89b9162dfa35928dbc9614ec26a681848fe3dcfd5794acaad212c277750ca","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-32","para":"55-32","html":"
The following table illustrates the adjustment required by paragraph 310-20-35-26 of this Subtopic when an entity's actual prepayment experience differs from the amounts anticipated. The loans have actually prepaid at a rate of 6 percent in Years 1 and 2 and 20 percent in Year 3, and based on the new information at the end of Year 3, Entity D revises its estimate of prepayment experience to anticipate that 10 percent of the loans will prepay in Year 4 and 6 percent of the loans will prepay in remaining years. The carrying amount of the loans at the end of Year 3 is adjusted to the amount that would have existed had the new effective yield been applied since January 1, 19X7. Included in amortization in Year 3 is an adjustment for the difference in the prior effective yield and the new effective yield applied to amounts outstanding in Years 1 and 2. Amortization in Years 4-10 assumes the new estimates of prepayment experience occur as anticipated.
","snippet":"The following table illustrates the adjustment required by paragraph 310-20-35-26 of this Subtopic when an entity's actual prepayment experience differs from the amounts anticipated. The loans have actually prepaid at a …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7954e150b0024250cfa34aa16661c87cb1d13534b8e2aedbca9151ff507e4b59","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-33","para":"55-33","html":"
This Example illustrates the guidance in paragraph 310-20-35-18(a), displaying amortization under the interest method. The effective yield is used to recognize an amount in excess of net fees for the loan with an increasing stated rate. The excess recognized is permissible only to the extent that the loan agreement provides for a prepayment penalty that is effective through the loan term. This Example has the following assumptions.
","snippet":"This Example illustrates the guidance in paragraph 310-20-35-18(a), displaying amortization under the interest method. The effective yield is used to recognize an amount in excess of net fees for the loan with an increas…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5de6363203f7d1cc714c85e163114dd2bdbb07c432d91d8579d40727dad3fe91","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-34","para":"55-34","html":"
Entity E grants a 10-year $100,000 loan with an 8 percent stated interest rate in Year 1 and 10 percent in Years 2-10. Entity E receives net fees of $1,000 related to this loan. The contract specifies that the borrower must pay a penalty equal to 1 percent of any principal prepaid. Application of the effective yield to recognize an amount in excess of net fees is appropriate for a loan with an increasing stated interest rate only to the extent that the loan agreement provides for a prepayment penalty that is effective throughout the loan term. The loan would be accounted for as follows.
","snippet":"Entity E grants a 10-year $100,000 loan with an 8 percent stated interest rate in Year 1 and 10 percent in Years 2-10. Entity E receives net fees of $1,000 related to this loan. The contract specifies that the borrower m…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f5c57561b574254200b690caa11394173495f4c71ef2d51ad3854662b426431b","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-35","para":"55-35","html":"
This Example illustrates the guidance in paragraph 310-20-35-18(a) for the application of the interest method of amortization with an increasing rate loan and with no penalty charged for prepayment of principal. This Example has the following assumptions.
","snippet":"This Example illustrates the guidance in paragraph 310-20-35-18(a) for the application of the interest method of amortization with an increasing rate loan and with no penalty charged for prepayment of principal. This Exa…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8431ee63c07af9359324a96e5d188f590f0efccd1b09bdc8ea24985dd68ef3e","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-36","para":"55-36","html":"
Entity F grants a 10-year $100,000 loan. The contract provides for 8 percent interest in Year 1 and 10 percent interest in Years 2-10. Entity F receives net fees of $1,000 related to this loan. The contract specifies that no penalty will be charged for prepayment of principal.
","snippet":"Entity F grants a 10-year $100,000 loan. The contract provides for 8 percent interest in Year 1 and 10 percent interest in Years 2-10. Entity F receives net fees of $1,000 related to this loan. The contract specifies tha…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e22c67d85d79c3749712d3d77fd0060e95c0c0c999ad8a6b3b88bfec623cdaa2","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-37","para":"55-37","html":"
The discount factor that equates the present value of the cash inflows in Column 1 with the initial cash outflow of $99,000 is 9.8085 percent. In Year 1, recognition of interest income on the investment of $99,000 at a rate of 9.8085 percent would cause the investment to be $93,807, or $710 greater than the amount at which the borrower could settle the obligation. Because the condition set forth in paragraph 310-20-35-18(a) is not met, recognition of an amount greater than the net fee is not permitted. The loan would be accounted for as follows.
","snippet":"The discount factor that equates the present value of the cash inflows in Column 1 with the initial cash outflow of $99,000 is 9.8085 percent. In Year 1, recognition of interest income on the investment of $99,000 at a r…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c35c27f96ad1cff5b6fc30f262dd9b013473e0a67e2383f5a799408f9d63cd2","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-38","para":"55-38","html":"
This Example illustrates the guidance in paragraph 310-20-35-18(b) for the application of the interest method for a loan with a decreasing interest rate. This Example has the following assumptions.
","snippet":"This Example illustrates the guidance in paragraph 310-20-35-18(b) for the application of the interest method for a loan with a decreasing interest rate. This Example has the following assumptions.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:49f914a1652dadb47a4e9ee615f715b032093bc297cfeac64ccdc99f3fa9e74d","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-39","para":"55-39","html":"
Entity G grants a 10-year $100,000 mortgage. Entity G receives net fees of $1,000 related to this loan. The contract provides for an interest rate of 12 percent in Year 1, 11 percent in Year 2, and 10 percent thereafter. The loan would be accounted for as follows.
","snippet":"Entity G grants a 10-year $100,000 mortgage. Entity G receives net fees of $1,000 related to this loan. The contract provides for an interest rate of 12 percent in Year 1, 11 percent in Year 2, and 10 percent thereafter.…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae22b41279412b67ff590a9cb5400437fde04397c8766532aabc03438c966694","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-40","para":"55-40","html":"
This Example illustrates the guidance in paragraph 310-20-35-18(c) for the application of the interest rate method for a variable rate loan with the amortization based on the index at the date the loan is granted ignoring subsequent changes in the factor. This Example has the following assumptions.
","snippet":"This Example illustrates the guidance in paragraph 310-20-35-18(c) for the application of the interest rate method for a variable rate loan with the amortization based on the index at the date the loan is granted ignorin…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:825e5af69542ec01080ef3404dee5ffbccbf63769aa4e768d1f8f60c9edc9e23","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-41","para":"55-41","html":"
Entity H grants a 10-year variable rate mortgage. The loan's interest rate and payment are adjusted annually based on the weekly Treasury bill index plus 1 percent. At the date the loan is granted, this index is 7 percent and does not change until the end of Year 3. The first year loan interest rate is 8 percent (equal to the Treasury bill index plus 1 percent). Entity H receives net fees of $3,000. At the end of Year 3 the index changes to 9 percent and does not change again. Therefore, the loan's stated interest rate is 8 percent for Years 1-3 and 10 percent for Years 4-10. Entity H chooses to determine the amortization based on the index at the date the loan is granted and to ignore subsequent changes in the factor. The loan would be accounted for as follows.
","snippet":"Entity H grants a 10-year variable rate mortgage. The loan's interest rate and payment are adjusted annually based on the weekly Treasury bill index plus 1 percent. At the date the loan is granted, this index is 7 percen…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:624b79621774225279476121154d80f7cc6cee3a3abf045212d16589fd5fb05a","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-42","para":"55-42","html":"
This Example illustrates the guidance in paragraph 310-20-35-18(c) for the application of the interest method to a variable rate loan with amortization recalculated for subsequent changes in loan's index. This Example has the following assumptions.
","snippet":"This Example illustrates the guidance in paragraph 310-20-35-18(c) for the application of the interest method to a variable rate loan with amortization recalculated for subsequent changes in loan's index. This Example ha…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a9787574a9086accc7e6d5e79141143127642ec3334c1fe08bf213619b128c2a","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-43","para":"55-43","html":"
Entity I grants a 10-year variable rate mortgage. The loan's interest rate and payment are adjusted annually based on the weekly Treasury bill index plus 1 percent. At the date the loan is granted, this index is 7 percent and does not change until the end of Year 3. The first year loan interest rate is 8 percent (equal to the Treasury bill index plus 1 percent). Entity I receives net fees of $3,000. At the end of Year 3 the index changes to 9 percent and does not change again. Therefore, the loan's stated interest rate is 8 percent for Years 1-3 and 10 percent for Years 4-10. Entity I chooses to recalculate a new amortization schedule each time the loan's index changes. The loan would be accounted for as follows.
","snippet":"Entity I grants a 10-year variable rate mortgage. The loan's interest rate and payment are adjusted annually based on the weekly Treasury bill index plus 1 percent. At the date the loan is granted, this index is 7 percen…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2e75f625637c9c7d79a4de43b79d689db68e0f9e199c29f733d2225c5807012e","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-44","para":"55-44","html":"
The following Cases illustrate the guidance in paragraph 310-20-35-16 for the application of the interest method of amortization using the contract life with a partial prepayment in Year 3.
","snippet":"The following Cases illustrate the guidance in paragraph 310-20-35-16 for the application of the interest method of amortization using the contract life with a partial prepayment in Year 3.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32892019275ad78104e08d609a57637638010ee3c30fd89d04b8aa8b591314a5","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-45","para":"55-45","html":"
Example 2 (paragraph 310-20-55-23) illustrates the application of the guidance in paragraphs
310-20-35-17 through 35-24
by a lender that is using contract life to amortize net deferred fees and costs for a group of loans with a full prepayment in Year 3. If the lender receives a partial prepayment in Year 3 rather than a full prepayment, the lender has two options to calculate the adjustment to unamortized net fees as required in paragraph 310-20-35-26, which states that a lender using contract life to amortize net fees and costs must adjust the unamortized amount if, and when, loan prepayments occur. Such prepayments should not result in a change in the effective interest rate of the loan. The lender should calculate the adjustment to unamortized net fees under either of the following Cases depending on the terms of the loan contract:
  1. a
    The lender will determine a new annual payment assuming the borrower will continue to make the payments through the original term of the loan contract (Case A).
  2. b
    The borrower will continue to make the original annual payment, however, over a shorter period than the term specified in the loan contract (Case B).
","snippet":"Example 2 (paragraph 310-20-55-23) illustrates the application of the guidance in paragraphs 310-20-35-17 through 35-24 by a lender that is using contract life to amortize net deferred fees and costs for a group of loans…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c6d8ceabe43309443f4670c51094a9925c7ae6242388bc9b02d2fec07fc460ab","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-46","para":"55-46","html":"
The following tables illustrate how the lender should calculate the adjustment to unamortized net fees assuming the borrower will continue to make the payments through the original term of the loan contract.
","snippet":"The following tables illustrate how the lender should calculate the adjustment to unamortized net fees assuming the borrower will continue to make the payments through the original term of the loan contract.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:227b5be62df06c1f978e07e53d5569785bb94a7b760d56bbc959233f69d706c9","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-47","para":"55-47","html":"
The following tables illustrate how the lender should calculate the adjustment to unamortized net fees assuming the borrower will continue to make the original annual payment, however, over a shorter period than the term specified in the loan contract.
","snippet":"The following tables illustrate how the lender should calculate the adjustment to unamortized net fees assuming the borrower will continue to make the original annual payment, however, over a shorter period than the term…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:33577bc33f0d8de847b9596ea41133dd10206b3d0d92e51954ce338bb57e3cf2","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-48","para":"55-48","html":"
This Example illustrates the guidance in paragraphs
310-20-55-49 through 55-50
.
","snippet":"This Example illustrates the guidance in paragraphs 310-20-55-49 through 55-50.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:13d756ad484ccbee7670f41c244040c85737bb3ad6086b76bf953fdacfc69278","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-49","para":"55-49","html":"
Assume that a credit facility provides for the extension of multiple, unscheduled drawdowns (or loans) with varying maturities. Also assume that the facility does not have the characteristics of a revolving line of credit (for example, repayments of amounts borrowed are not available for reborrowing) and drawdowns are anticipated. The commitment fee shall be deferred until the facility is exercised and a drawdown is made. Given the multiple, unscheduled drawdowns intended under the facility, a pro rata portion of the commitment fee (equal to the percentage of the loan drawn down to the total facility) shall be recognized over the life of the applicable drawdown as an adjustment of its yield.
","snippet":"Assume that a credit facility provides for the extension of multiple, unscheduled drawdowns (or loans) with varying maturities. Also assume that the facility does not have the characteristics of a revolving line of credi…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e938298b1a71a67cb92505d75c23541acc743a794c97ef5fb118e95f7368614e","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-50","para":"55-50","html":"
For example, assume that a commitment fee net of deferrable costs of $100,000 is received at the inception of a 2-year facility of $10,000,000 that permits the borrower to make multiple, unscheduled drawdowns of varying maturities during the 2-year commitment period. Assume then that the borrower draws down a $1,000,000 loan due in 3 years in the fourth month of the 2-year commitment period. Assume further that the borrower draws down another $2,000,000 loan due in 5 years in the sixth month of the commitment period. The remainder of the facility expires unused. The commitment fee would be recognized as follows:
  1. a
    At inception of the facility. Qualifying costs to establish the credit facility would be deferred, and no fee income would be recognized because the entire fee is deferred until a drawdown occurs.
  2. b
    Months 1-3. No net fee income would be recognized because no drawdowns have occurred.
  3. c
    Month 4. A pro rata portion of the net commitment fee equal to the ratio of the drawdown to the total facility would be recognized over the life of the drawdown as an adjustment of yield. In this example: Current drawdown/Total facility x Net commitment fee = Amount to be recognized over the life of the drawdown as a yield adjustment. For example: $ 1,000,000/$10,000,000 x $100,000 = $10,000
  4. d
    Month 6. Similar to the month 4 illustration, a pro rata portion of the deferred net fee equal to the ratio of the current drawdown to the total facility would be recognized over the life of the drawdown as an adjustment of yield. In this example: $ 2,000,000/$10,000,000 x $100,000 = $20,000
  5. e
    Months 7-23. No additional net fee income other than amortization of net commitment fees recognized as yield adjustments would be recognized because no further drawdowns have occurred; thus, the remaining $70,000 net commitment fee would continue to be deferred.
  6. f
    Month 24. The remaining deferred net commitment fee of $70,000 would be recognized in income upon expiration of the facility because additional drawdowns are not possible.
","snippet":"For example, assume that a commitment fee net of deferrable costs of $100,000 is received at the inception of a 2-year facility of $10,000,000 that permits the borrower to make multiple, unscheduled drawdowns of varying …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b9f10651601b2d1fc5eb9c394be18a2adf3bd664ca80c86d7689bf1fb43f15cc","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-51","para":"55-51","html":"
This Example illustrates the guidance in Subtopic 310-20. The Example has the following assumptions:
  1. a
    At December 31, 20X2, a lender's net real estate loan receivable was $90,000. The net receivable was comprised of (a) $100,000 principal balance and (b) $10,000 allowance for credit losses due to the deterioration of the borrower's credit worthiness; the allowance was based on the underlying value of the real estate since the loan is collateral dependent.
  2. b
    Between December 31, 20X2 and March 31, 20X3, the borrower did not make principal payments. On March 31, 20X3, the real estate's estimated fair value was $75,000. The estimated costs to sell were $4,000.
  3. c
    On May 1, 20X3, the lender foreclosed on the real estate; the real estate's estimated fair value and costs to sell remained unchanged from March 31, 20X3. The real estate was classified as held for sale under Topic 360, subsequent to foreclosure.
  4. d
    At September 30, 20X3, the fair value of the property was $65,000. The estimated costs to sell were $3,000.
  5. e
    At March 31, 20X4, the fair value of the property was $80,000. The estimated costs to sell were $5,000.
","snippet":"This Example illustrates the guidance in Subtopic 310-20. The Example has the following assumptions:\n(a) At December 31, 20X2, a lender's net real estate loan receivable was $90,000. The net receivable was comprised of (…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f083e103d129da37fa268289397cac2d4d2397267080276787c1b3a34e99473c","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-52","para":"55-52","html":"
On March 31, 20X3, the lender estimates expected credit losses using the fair value of the collateral in accordance with paragraphs
326-20-35-4 through 35-5
. Accordingly, the lender should record an allowance for credit losses in the cumulative amount of $29,000 ($19,000 incremental amount plus $10,000 recorded previously) measured as the difference between the amortized cost basis ($100,000) and the fair value less cost to sell ($71,000). Upon foreclosure on May 1, 20X3, the application of paragraph 310-20-40-5 results in the measurement of a new cost basis (also $71,000) for long-lived assets received in full satisfaction of a receivable.
","snippet":"On March 31, 20X3, the lender estimates expected credit losses using the fair value of the collateral in accordance with paragraphs 326-20-35-4 through 35-5. Accordingly, the lender should record an allowance for credit …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e9c67e49ea7573a4a588333ec2117ddeb715fc9f8bc8eaf8bdd90ddd6524b35","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-53","para":"55-53","html":"
The fair value less cost to sell decrease to $62,000 as of September 30, 20X3, requires the lender to recognize an impairment of $9,000 ($71,000 - $62,000) under Topic 360. While the long-lived asset's fair value less cost to sell increased $13,000 ($75,000 - $62,000) as of March 31, 20X4, the lender's gain recognition is limited to the cumulative losses recognized and measured under Topic 360, or $9,000. The $29,000 of credit losses recognized previously under Subtopic 326-20 on financial instruments measured at amortized cost are excluded from the measurement of cumulative losses under Topic 360.
","snippet":"The fair value less cost to sell decrease to $62,000 as of September 30, 20X3, requires the lender to recognize an impairment of $9,000 ($71,000 - $62,000) under Topic 360. While the long-lived asset's fair value less co…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:793f507032de04529d6ed2a7bbcaea76bf3d0ee7987c398c7d6dc70514cb5226","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-54","para":"55-54","html":"
This Example illustrates the guidance in paragraph 310-20-35-9 to determine whether the terms of a modified loan are at least as favorable to the lender as the terms for comparable loans to other customers with similar collection risks who are not refinancing or restructuring a loan with the lender. This Example has the following assumptions.
","snippet":"This Example illustrates the guidance in paragraph 310-20-35-9 to determine whether the terms of a modified loan are at least as favorable to the lender as the terms for comparable loans to other customers with similar c…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a01a7d7f94152965a43d2df8da4e2fb3991847e8f425a4ff265649f1b97ff2de","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-55","para":"55-55","html":"
On January 1, 20X1, Entity J originates a 10-year $100,000 consumer loan to an individual with a FICO score of 710. The loan’s stated interest rate is 7 percent. On June 30, 20X3, Entity J modifies the loan to reduce the effective interest rate to 3 percent. At the time of the modification, the borrower’s credit score is 650. Between the loan’s origination date and modification date, interest rates have decreased and the at-market interest rate for a borrower with a credit score of 650 is 5 percent at the date of the modification.
","snippet":"On January 1, 20X1, Entity J originates a 10-year $100,000 consumer loan to an individual with a FICO score of 710. The loan’s stated interest rate is 7 percent. On June 30, 20X3, Entity J modifies the loan to reduce the…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:696b3d6e0aa8c454eb0d455028908c1fac1b1b990719f982499362f52f751b61","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"citation":"310-20-55-56","para":"55-56","html":"
On the date of the modification, Entity J compares the effective interest rate on the modified loan with the effective interest rate that it has negotiated for new loans with similar characteristics originated to borrowers with a credit score that approximates 650. Entity J concludes that the effective interest rate on the modified loan (3 percent) is lower than the effective interest rate on a similar new loan (5 percent), and, therefore, Entity J does not have to assess whether the modification is more than minor in accordance with paragraph 310-20-35-11. Instead, the modification would be accounted for as a continuation of the existing loan.
","snippet":"On the date of the modification, Entity J compares the effective interest rate on the modified loan with the effective interest rate that it has negotiated for new loans with similar characteristics originated to borrowe…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6053f6898dfd96d8059a53a226f0994a271bb09c52f377d7aa2d097cfb3c90a4","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a51b977e004909d101d90aa558dacf9cd3269fa2405a92a0b34c9fee9807acb3","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:912f11e26011e8c45338a6b9787d1cf503320b028c2fc70ae3f7a95693777d59","downloaded_from":"2026-09-09T23:26:11.164Z","last_downloaded_at":"2026-09-09T23:26:11.164Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481984","source_sha256":"f385a5070642646c7946ea87fd20c7060cc7ea4fc24074457ee5ce8c7d65f689"}},{"number":"60","label":"60 Relationships","anchor":"60-relationships","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-20-60-1","para":"60-1","html":"
Paragraph superseded by Accounting Standards Update No. 2016-13.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-13.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a0cfbcd289501aac0d5e192da1ba7e7c6ed5f80f8e940c1a391b266dbee9a3f","downloaded_from":"2026-09-09T23:26:15.174Z","last_downloaded_at":"2026-09-09T23:26:15.174Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481955","source_sha256":"3dfdae4e330c449e5f469301584d041a3f2f719256ade860b3e8fcf75d243383"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e36d2241b812a0dc0602b229e655bfd4fe66a39094b404c78e0c295a72ebc29a","downloaded_from":"2026-09-09T23:26:15.174Z","last_downloaded_at":"2026-09-09T23:26:15.174Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481955","source_sha256":"3dfdae4e330c449e5f469301584d041a3f2f719256ade860b3e8fcf75d243383"}},{"block":null,"heading":"Investments—Beneficial Interests in Securitized Financial Assets","paragraphs":[{"citation":"310-20-60-2","para":"60-2","html":"
For guidance on the determination of whether a credit loss on beneficial interests exists and on interest income recognition on beneficial interests, see Section 325-40-15.
","snippet":"For guidance on the determination of whether a credit loss on beneficial interests exists and on interest income recognition on beneficial interests, see Section 325-40-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b04e0b22df4448855cf92046943623fa0eeba733af587a77a1103a7edef1b77","downloaded_from":"2026-09-09T23:26:15.174Z","last_downloaded_at":"2026-09-09T23:26:15.174Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481955","source_sha256":"3dfdae4e330c449e5f469301584d041a3f2f719256ade860b3e8fcf75d243383"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d6f903a75e9ccdba4b4a6528168734189c5fb2f403b845241ff2af48ed83cc16","downloaded_from":"2026-09-09T23:26:15.174Z","last_downloaded_at":"2026-09-09T23:26:15.174Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481955","source_sha256":"3dfdae4e330c449e5f469301584d041a3f2f719256ade860b3e8fcf75d243383"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:33e4ae0cc1e7f808113aebde0415b7fc1e68d5c2686eea29b8a27a116c193027","downloaded_from":"2026-09-09T23:26:15.174Z","last_downloaded_at":"2026-09-09T23:26:15.174Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481955","source_sha256":"3dfdae4e330c449e5f469301584d041a3f2f719256ade860b3e8fcf75d243383"}},{"number":"65","label":"65 Transition and Open Effective Date Information","anchor":"65-transition-and-open-effective-date-information","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-20-65-1","para":"65-1","html":"
Paragraph superseded on 08/19/2021 after the end of the transition period stated in Accounting Standards Update No. 2017-08, Receivables—Nonrefundable Fees and Other Costs (Subtopic 310-20): Premium Amortization on Purchased Callable Debt Securities.
","snippet":"Paragraph superseded on 08/19/2021 after the end of the transition period stated in Accounting Standards Update No. 2017-08, Receivables—Nonrefundable Fees and Other Costs (Subtopic 310-20): Premium Amortization on Purch…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:38409e8e5958f752ee99bcb259e92e9752a56638d1ce16fc4679205fd2deb58d","downloaded_from":"2026-09-09T23:26:17.858Z","last_downloaded_at":"2026-09-09T23:26:17.858Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481925","source_sha256":"3a3871c850f528bf48851d64972d5a4bf220ecc59bc6035dce0f9478ef427b12"}},{"citation":"310-20-65-2","para":"65-2","html":"
Paragraph superseded on 07/10/2023 after the end of the transition period stated in Accounting Standards Update No. 2020-08, Codification Improvements to Subtopic 310-20, Receivables—Nonrefundable Fees and Other Costs.
","snippet":"Paragraph superseded on 07/10/2023 after the end of the transition period stated in Accounting Standards Update No. 2020-08, Codification Improvements to Subtopic 310-20, Receivables—Nonrefundable Fees and Other Costs.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e0143eafb299e93fadb5480a4f834b34b759e4ac387e14268c9584eb99733608","downloaded_from":"2026-09-09T23:26:17.858Z","last_downloaded_at":"2026-09-09T23:26:17.858Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481925","source_sha256":"3a3871c850f528bf48851d64972d5a4bf220ecc59bc6035dce0f9478ef427b12"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f649bae3bb4f1e3253354bc59ce18aaf9939540e25b9edc78e7f8711c5ab2284","downloaded_from":"2026-09-09T23:26:17.858Z","last_downloaded_at":"2026-09-09T23:26:17.858Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481925","source_sha256":"3a3871c850f528bf48851d64972d5a4bf220ecc59bc6035dce0f9478ef427b12"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c177213f1976b6d0c3b731e2bd180c92335ab8e42169c533b572fa02674b61e9","downloaded_from":"2026-09-09T23:26:17.858Z","last_downloaded_at":"2026-09-09T23:26:17.858Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481925","source_sha256":"3a3871c850f528bf48851d64972d5a4bf220ecc59bc6035dce0f9478ef427b12"}}],"enrichment":{"summary":"ASC 310-20 governs how lenders and loan purchasers account for nonrefundable fees, origination costs, commitment fees, syndication fees, credit card fees, and purchase premiums/discounts. The core rule is that loan origination fees and direct loan origination costs are deferred, offset, and recognized only as a net amount over the life of the loan as a yield (interest income) adjustment using the interest method; all other lending-related costs (advertising, solicitation, servicing, unsuccessful efforts, occupancy, equipment) are expensed as incurred. It also prescribes when a refinancing/restructuring is treated as a new loan versus a carryover of unamortized net fees and costs.","key_points":["Loan origination fees and direct loan origination costs shall be deferred (310-20-25-2), offset against each other with only the net amount deferred (310-20-30-2), and recognized over the life of the loan as an adjustment of yield (310-20-35-2).","All other lending-related costs — advertising, soliciting borrowers, servicing, credit policy administration, unsuccessful loan efforts, idle time, and indirect costs such as rent, depreciation, and occupancy — shall be charged to expense as incurred (310-20-25-3); origination software and service-bureau processing fees are not deferrable (310-20-25-4 through 25-5), while bonuses/commissions are deferrable only to the extent allocable to time spent on qualifying activities for completed loans (310-20-25-6 through 25-7).","Commitment fees are deferred and, if the commitment is exercised, recognized over the life of the loan as a yield adjustment or, if it expires unexercised, recognized in income upon expiration (310-20-35-3, 310-20-40-1); if exercise is remote the fee is amortized straight-line as service fee income, and if net costs exceed fees with remote exercise those costs are expensed immediately (310-20-35-3(a), 310-20-25-13).","Credit card fees are deferred and recognized straight-line over the period the fee entitles the cardholder to use the card; credit card origination costs (including amounts paid to third parties for individually acquired accounts) are netted against the fee and amortized straight-line over the privilege period, which is one year if there is no significant fee (310-20-25-15 through 25-18, 310-20-35-5 through 35-8).","A refinanced or restructured loan is accounted for as a new loan — with unamortized net fees, costs, and prepayment penalties recognized in interest income — only if the new loan's terms are at least as favorable as terms for comparable new borrowers and modifications are more than minor (a 10 percent cash flow present value difference test) (310-20-35-9 through 35-11); otherwise those amounts carry forward into the net investment in the new loan (310-20-35-10).","The purchaser's initial investment includes amounts paid to the seller plus fees paid less fees received, with the difference from principal recognized as a yield adjustment over the loan's life; all other acquisition costs are expensed as incurred (310-20-30-5, 310-20-25-22 through 25-23, 310-20-35-15).","Net fees or costs are amortized by the interest method using contractual payment terms without anticipating prepayments, unless the entity holds a large number of similar loans with probable, reasonably estimable prepayments (310-20-35-18, 310-20-35-26); demand loans and revolving lines of credit use straight-line recognition (310-20-35-22 through 35-25), and no amortization occurs while interest income is not being recognized due to collectibility concerns (310-20-35-17)."],"categories":["Recognition","Initial measurement","Subsequent measurement","Financial instruments"],"audience_level":"intermediate","student_note":"This is the classic \"points and fees\" subtopic: fees are never revenue up front — they ride the loan as a yield adjustment, while marketing and unsuccessful-effort costs hit expense immediately. The most common mistake is deferring all internal loan department costs; only incremental direct costs of specified activities on completed loans (and only the allocable portion of compensation) qualify.","related_topics":["310-10","310-40","326-20","815-25","835-30","860-20"],"key_concepts":["nonrefundable loan origination fees","direct loan origination costs","commitment fees","credit card fees and privilege period","interest method yield adjustment","loan refinancing or restructuring","purchase premium and discount","anticipated prepayments"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a27305b3c9c67a3c0c033f5b8c14359c935eb8617724013212bec1a23c717b1","downloaded_from":"2026-09-09T23:25:44.299Z","last_downloaded_at":"2026-09-09T23:26:21.150Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"310-10","title":"Overall","topic_title":"Receivables","score":0.7977,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d2ed02b1120226d49a47c75d7bcc0af70296d1db13a84cf6b3edaabb0cdfa631","downloaded_from":"2026-09-09T23:24:42.337Z","last_downloaded_at":"2026-09-09T23:25:40.463Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"470-50","title":"Modifications and Extinguishments","topic_title":"Debt","score":0.7786,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9d7133ff158b83ce0a05a34a8c55295d43ea74c273a1cc3d2aa05db175b5297f","downloaded_from":"2026-09-10T00:32:44.546Z","last_downloaded_at":"2026-09-10T00:33:07.253Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"835-30","title":"Imputation of Interest","topic_title":"Interest","score":0.7639,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b407778aac4c5c3b39bfff52da2d085f4b74f6011dfb2b9ace0fd7fec3d67d5","downloaded_from":"2026-09-10T01:49:32.218Z","last_downloaded_at":"2026-09-10T01:50:15.507Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"860-50","title":"Servicing Assets and Liabilities","topic_title":"Transfers and Servicing","score":0.7614,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e983b26a5dcaac615e398d8f40101e0103e8002d2a72a61b920db9ea1d9281f1","downloaded_from":"2026-09-10T02:08:04.325Z","last_downloaded_at":"2026-09-10T02:08:35.803Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"860-30","title":"Secured Borrowing and Collateral","topic_title":"Transfers and Servicing","score":0.7593,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e2452b7b01b876930108ae1ebf610e218ee8bd098bdba2146da998d41a600007","downloaded_from":"2026-09-10T02:06:50.852Z","last_downloaded_at":"2026-09-10T02:07:35.766Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"340-10","title":"Overall","topic_title":"Other Assets and Deferred Costs","score":0.7533,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:abf47cf7c04c0cb1c50c35a89dd790a9ba3ab3031aeadaf8d409cf5b3ee12f51","downloaded_from":"2026-09-09T23:54:15.524Z","last_downloaded_at":"2026-09-09T23:55:04.724Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not 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Quality","topic_title":"Receivables","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:779846b007ce0c449366cd9e671eed7ae048937920a638923de98ef1e0d79b23","downloaded_from":"2026-09-09T23:26:22.927Z","last_downloaded_at":"2026-09-09T23:26:57.952Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dad86a8f062f0655c04f38dd14d590dfd543d6cb4b27c8bb0db6ec8f23d60a8b","downloaded_from":"2026-09-09T23:25:44.299Z","last_downloaded_at":"2026-09-09T23:26:21.150Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"310-30","topic":"310","title":"Loans and Debt Securities Acquired with Deteriorated Credit Quality","area":"Assets","paragraphs":73,"summary":"ASC 310-30 formerly governed loans and debt securities acquired with evidence of deteriorated credit quality (so-called purchased credit-impaired assets), where it was probable at acquisition that the investor would not collect all contractually required payments receivable; it required accreting the excess of expected cash flows over the initial investment into interest income as accretable yield and prohibited carrying over or creating a valuation allowance at acquisition. Every substantive paragraph of this subtopic has been superseded by Accounting Standards Update No. 2016-13 (CECL). Purchased financial assets with credit deterioration are now accounted for under Subtopics 326-20 and 326-30.","concepts":["purchased credit-impaired assets","purchased financial assets with credit deterioration","accretable yield","nonaccretable difference","expected cash flows","superseded guidance","allowance for credit losses","contractually required payments receivable"],"categories":["Financial instruments","Impairment","Transition and effective dates","Subsequent measurement"],"level":"intermediate","topic_title":"Receivables","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-30-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Accretable YieldSupersededAccounting Standards Update No. 2016-1306/16/2016
Cash Flows Expected at AcquisitionSupersededAccounting Standards Update No. 2016-1306/16/2016
Cash Flows Expected at AcquisitionAmendedAccounting Standards Update No. 2012-0410/01/2012
Common Risk CharacteristicsSupersededAccounting Standards Update No. 2016-1306/16/2016
Completion of a TransferSupersededAccounting Standards Update No. 2016-1306/16/2016
Contractually Required Payments ReceivableSupersededAccounting Standards Update No. 2016-1306/16/2016
Debt Security (1st def.)AmendedAccounting Standards Update No. 2016-1912/14/2016
Debt SecuritySupersededAccounting Standards Update No. 2016-1306/16/2016
Effective Interest RateAmendedAccounting Standards Update No. 2016-1912/14/2016
Effective Interest RateSupersededAccounting Standards Update No. 2016-1306/16/2016
Fair ValueSupersededAccounting Standards Update No. 2016-1306/16/2016
Financial Asset (1st def.)SupersededAccounting Standards Update No. 2016-1912/14/2016
Financial Asset (2nd def.)AddedAccounting Standards Update No. 2016-1912/14/2016
Initial InvestmentSupersededAccounting Standards Update No. 2016-1306/16/2016
Loan (1st def.)SupersededAccounting Standards Update No. 2016-1306/16/2016
Loan (2nd def.)SupersededAccounting Standards Update No. 2016-1306/16/2016
Market ParticipantsSupersededAccounting Standards Update No. 2016-1306/16/2016
Nonaccretable DifferenceSupersededAccounting Standards Update No. 2016-1306/16/2016
Orderly TransactionSupersededAccounting Standards Update No. 2016-1306/16/2016
ProbableSupersededAccounting Standards Update No. 2016-1306/16/2016
Purchased Financial Assets with Credit DeteriorationAmendedAccounting Standards Update No. 2016-1912/14/2016
Related PartiesSupersededAccounting Standards Update No. 2016-1306/16/2016
Revolving PrivilegesSupersededAccounting Standards Update No. 2016-1306/16/2016
310-30-05-1 through 05-3
SupersededAccounting Standards Update No. 2016-1306/16/2016
310-30-15-1 through 15-10
SupersededAccounting Standards Update No. 2016-1306/16/2016
310-30-15-2AmendedAccounting Standards Update No. 2016-0202/25/2016
310-30-15-2AmendedAccounting Standards Update No. 2009-1612/23/2009
310-30-15-6AmendedAccounting Standards Update No. 2010-1804/29/2010
310-30-15-9AmendedAccounting Standards Update No. 2009-1612/23/2009
310-30-25-1SupersededAccounting Standards Update No. 2016-1306/16/2016
310-30-30-1SupersededAccounting Standards Update No. 2016-1306/16/2016
310-30-30-2SupersededAccounting Standards Update No. 2016-1306/16/2016
310-10-35-1 through 35-3
SupersededAccounting Standards Update No. 2016-1306/16/2016
310-10-35-5 through 35-15
SupersededAccounting Standards Update No. 2016-1306/16/2016
310-30-35-10AmendedAccounting Standards Update No. 2015-1006/12/2015
310-30-35-13AmendedAccounting Standards Update No. 2010-1804/29/2010
310-30-40-1SupersededAccounting Standards Update No. 2016-1306/16/2016
310-30-40-1AmendedAccounting Standards Update No. 2010-1804/29/2010
310-30-40-2SupersededAccounting Standards Update No. 2016-1306/16/2016
310-30-40-2AddedAccounting Standards Update No. 2010-1804/29/2010
310-30-45-1SupersededAccounting Standards Update No. 2016-1306/16/2016
310-30-50-1 through 50-3
SupersededAccounting Standards Update No. 2016-1306/16/2016
310-30-55-1 through 55-29
SupersededAccounting Standards Update No. 2016-1306/16/2016
310-30-60-1 through 60-3
SupersededAccounting Standards Update No. 2016-1306/16/2016
310-30-60-1AmendedAccounting Standards Update No. 2009-1612/23/2009
310-30-60-2AmendedAccounting Standards Update No. 2012-0410/01/2012
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Paragraph superseded by Accounting Standards Update No. 2016-13.
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Purchased financial assets with credit deterioration are now accounted for under Subtopics 326-20 and 326-30.","key_points":["All paragraphs in Sections 05, 15, 25, 30, 35, 40, 45, 50, 55, and 60 of 310-30 were superseded by Accounting Standards Update No. 2016-13, so the subtopic contains no operative guidance for entities that have adopted that Update.","Paragraphs 310-30-25-2 and 310-30-35-4 are marked 'Paragraph not used,' confirming the shell structure that remains.","The superseded scope (310-30-15) covered loans and debt securities acquired by completion of a transfer, including purchases and business combinations, with evidence of credit deterioration since origination where it was probable the acquirer would not collect all contractually required payments.","The superseded measurement model (310-30-30 and 310-30-35) recognized the excess of the investor's estimate of undiscounted expected cash flows over the initial investment as accretable yield over the asset's life, with the nonaccretable difference not recognized as an allowance at acquisition.","Under the superseded model, decreases in expected cash flows after acquisition were recognized as impairment, while increases were recognized prospectively as a yield adjustment (former 310-30-35 guidance).","Entities may still need this superseded text for pre-adoption comparative periods; current accounting for purchased financial assets with credit deterioration is in Subtopics 326-20 (amortized cost) and 326-30 (available-for-sale debt securities).","Effective-date and transition requirements for moving off 310-30 are found in the transition guidance of ASU 2016-13 and Subtopic 326-10."],"categories":["Financial instruments","Impairment","Transition and effective dates","Subsequent measurement"],"audience_level":"intermediate","student_note":"Treat 310-30 as legacy history: the PCI accretable-yield model is fully superseded by the PCD \"gross-up\" approach in ASC 326-20/326-30. 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Every operative paragraph has been superseded, principally by ASU 2022-02 (which eliminated the TDR model for creditors that have adopted ASC 326), with earlier deletions by ASU 2016-13 and ASU 2014-09. The subtopic is now an empty shell: creditors account for modifications to borrowers experiencing financial difficulty under ASC 326 and ASC 310-10 instead.","concepts":["troubled debt restructuring","superseded guidance","loan modification","borrower experiencing financial difficulty","current expected credit losses","creditor accounting","concession","foreclosure"],"categories":["Financial instruments","Impairment","Disclosure","Transition and effective dates"],"level":"intermediate","topic_title":"Receivables","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-40-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Amortized Cost BasisSupersededAccounting Standards Update No. 2022-0203/31/2022
Amortized Cost BasisAddedAccounting Standards Update No. 2016-1306/16/2016
Carrying AmountSupersededAccounting Standards Update No. 2022-0203/31/2022
ContractSupersededAccounting Standards Update No. 2022-0203/31/2022
ContractAddedAccounting Standards Update No. 2016-0202/25/2016
DebtSupersededAccounting Standards Update No. 2016-1912/14/2016
Effective Interest RateSupersededAccounting Standards Update No. 2022-0203/31/2022
Effective Interest RateAmendedAccounting Standards Update No. 2016-1912/14/2016
Effective Interest RateAmendedAccounting Standards Update No. 2016-1306/16/2016
Fair Value (2nd def.)SupersededAccounting Standards Update No. 2022-0203/31/2022
Financial AssetSupersededAccounting Standards Update No. 2022-0203/31/2022
Financial Asset (1st def.)SupersededAccounting Standards Update No. 2016-1912/14/2016
Financial Asset (1st def.)AddedAccounting Standards Update No. 2016-1306/16/2016
Financial Asset (2nd def.)AddedAccounting Standards Update No. 2016-1912/14/2016
Financing ReceivableSupersededAccounting Standards Update No. 2022-0203/31/2022
Financing ReceivableAddedAccounting Standards Update No. 2010-2007/21/2010
LeaseSupersededAccounting Standards Update No. 2022-0203/31/2022
LeaseAddedAccounting Standards Update No. 2016-0202/25/2016
Lease ModificationSupersededAccounting Standards Update No. 2022-0203/31/2022
Lease ModificationAddedAccounting Standards Update No. 2016-0202/25/2016
Market ParticipantsSupersededAccounting Standards Update No. 2022-0203/31/2022
Not-for-Profit EntitySupersededAccounting Standards Update No. 2022-0203/31/2022
Not-for-Profit EntityAddedAccounting Standards Update No. 2014-0401/17/2014
Orderly TransactionSupersededAccounting Standards Update No. 2022-0203/31/2022
Probable (2nd def.)SupersededAccounting Standards Update No. 2022-0203/31/2022
ProbableSupersededAccounting Standards Update No. 2016-1306/16/2016
Public Business EntitySupersededAccounting Standards Update No. 2022-0203/31/2022
Public Business EntityAmendedMaintenance Update 2017-06 (PDF)04/07/2017
Public Business EntityAmendedMaintenance Update 2016-11 (PDF)06/27/2016
Public Business EntityAddedAccounting Standards Update No. 2014-0401/17/2014
Purchased Financial Assets with Credit DeteriorationSupersededAccounting Standards Update No. 2022-0203/31/2022
Purchased Financial Assets with Credit DeteriorationAmendedAccounting Standards Update No. 2016-1912/14/2016
Purchased Financial Assets with Credit DeteriorationAddedAccounting Standards Update No. 2016-1306/16/2016
Recorded InvestmentSupersededAccounting Standards Update No. 2022-0203/31/2022
Recorded InvestmentAmendedAccounting Standards Update No. 2015-1006/12/2015
Recorded Investment in the ReceivableSupersededAccounting Standards Update No. 2016-1306/16/2016
Related PartiesSupersededAccounting Standards Update No. 2022-0203/31/2022
Security (2nd def.)SupersededAccounting Standards Update No. 2022-0203/31/2022
Time of RestructuringSupersededAccounting Standards Update No. 2022-0203/31/2022
Troubled Debt RestructuringSupersededAccounting Standards Update No. 2022-0203/31/2022
310-40-05-1SupersededAccounting Standards Update No. 2022-0203/31/2022
310-40-10-1SupersededAccounting Standards Update No. 2022-0203/31/2022
310-40-10-1AmendedAccounting Standards Update No. 2016-1912/14/2016
310-40-10-2SupersededAccounting Standards Update No. 2022-0203/31/2022
310-40-15-1 through 15-20
SupersededAccounting Standards Update No. 2022-0203/31/2022
310-40-15-4AAddedAccounting Standards Update No. 2016-1912/14/2016
310-40-15-8AAddedAccounting Standards Update No. 2011-0204/05/2011
310-40-15-9AmendedAccounting Standards Update No. 2016-1912/14/2016
310-40-15-11AmendedAccounting Standards Update No. 2016-1306/16/2016
310-40-15-11AmendedAccounting Standards Update No. 2016-0202/25/2016
310-40-15-11AmendedAccounting Standards Update No. 2010-1804/29/2010
310-40-15-12AmendedAccounting Standards Update No. 2016-1306/16/2016
310-40-15-13 through 15-20
AddedAccounting Standards Update No. 2011-0204/05/2011
310-40-25-1SupersededAccounting Standards Update No. 2022-0203/31/2022
310-40-25-2SupersededAccounting Standards Update No. 2022-0203/31/2022
310-40-25-2AmendedAccounting Standards Update No. 2016-1912/14/2016
310-40-25-2AmendedAccounting Standards Update No. 2015-0202/18/2015
310-40-30-1SupersededAccounting Standards Update No. 2022-0203/31/2022
310-40-35-1 through 35-12
SupersededAccounting Standards Update No. 2022-0203/31/2022
310-40-35-2AmendedAccounting Standards Update No. 2016-1912/14/2016
310-40-35-2AmendedAccounting Standards Update No. 2012-0410/01/2012
310-40-35-6AmendedAccounting Standards Update No. 2012-0410/01/2012
310-40-35-7AmendedAccounting Standards Update No. 2016-1306/16/2016
310-40-35-8SupersededAccounting Standards Update No. 2016-1306/16/2016
310-40-35-9SupersededAccounting Standards Update No. 2016-1306/16/2016
310-40-35-10 through 35-12
AmendedAccounting Standards Update No. 2016-1306/16/2016
310-40-40-1 through 40-10
SupersededAccounting Standards Update No. 2022-0203/31/2022
310-40-40-1AmendedAccounting Standards Update No. 2016-1912/14/2016
310-40-40-3AmendedAccounting Standards Update No. 2016-1306/16/2016
310-40-40-6AmendedAccounting Standards Update No. 2014-1408/08/2014
310-40-40-6AmendedAccounting Standards Update No. 2014-0905/28/2014
310-40-40-6AmendedAccounting Standards Update No. 2014-0401/17/2014
310-40-40-6ASupersededAccounting Standards Update No. 2014-0905/28/2014
310-40-40-7SupersededAccounting Standards Update No. 2014-0905/28/2014
310-40-40-7AAddedAccounting Standards Update No. 2014-1408/08/2014
310-40-40-7BAddedAccounting Standards Update No. 2014-1408/08/2014
310-40-50-1 through 50-7
SupersededAccounting Standards Update No. 2022-0203/31/2022
310-40-50-1AAddedAccounting Standards Update No. 2010-2007/21/2010
310-40-50-2 through 50-4
SupersededAccounting Standards Update No. 2016-1306/16/2016
310-40-50-5AmendedAccounting Standards Update No. 2016-1306/16/2016
310-40-50-5AmendedAccounting Standards Update No. 2010-2007/21/2010
310-40-50-6SupersededAccounting Standards Update No. 2016-1306/16/2016
310-40-50-6AmendedAccounting Standards Update No. 2010-2007/21/2010
310-40-55-1 through 55-25
SupersededAccounting Standards Update No. 2022-0203/31/2022
310-40-55-1AmendedAccounting Standards Update No. 2016-1912/14/2016
310-40-55-1AmendedAccounting Standards Update No. 2014-0401/17/2014
310-40-55-7AmendedAccounting Standards Update No. 2016-1306/16/2016
310-40-55-9AmendedAccounting Standards Update No. 2009-1612/23/2009
310-40-55-10AmendedAccounting Standards Update No. 2009-1612/23/2009
310-40-55-10AAddedAccounting Standards Update No. 2014-0401/17/2014
310-40-55-11SupersededAccounting Standards Update No. 2014-0905/28/2014
310-40-55-12SupersededAccounting Standards Update No. 2014-0905/28/2014
310-40-55-13 through 55-15
AmendedAccounting Standards Update No. 2016-1306/16/2016
310-40-55-14AmendedAccounting Standards Update No. 2019-0404/25/2019
310-40-55-16 through 55-25
AddedAccounting Standards Update No. 2011-0204/05/2011
310-40-65-1AddedAccounting Standards Update No. 2011-0204/05/2011
310-40-65-2AddedAccounting Standards Update No. 2014-0401/17/2014
310-40-65-3AddedAccounting Standards Update No. 2014-1408/08/2014
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The following is the text of SEC Observer Comment: Applicability of the Disclosures Required by Topic 310 when a Loan is Restructured in a Troubled Debt Restructuring into Two (or More) Loans.
","snippet":"The following is the text of SEC Observer Comment: Applicability of the Disclosures Required by Topic 310 when a Loan is Restructured in a Troubled Debt Restructuring into Two (or More) Loans.\nParagraph 310-40-50-5 state…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1dc1378f333228fd95ebbdd10c092b6c28b37301fa52bc6180ef939d2d8bfc1e","downloaded_from":"2026-09-09T23:27:46.251Z","last_downloaded_at":"2026-09-09T23:27:46.251Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480357","source_sha256":"3d931d6c3184d732c11910997d79a1b20c5fd173d5a41ad436d3d226ada95039"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6408b934abe5fe55e91a3e10c11747016f44f79d1fd035374714f161777acac9","downloaded_from":"2026-09-09T23:27:46.251Z","last_downloaded_at":"2026-09-09T23:27:46.251Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480357","source_sha256":"3d931d6c3184d732c11910997d79a1b20c5fd173d5a41ad436d3d226ada95039"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8f0c585c118440e119dce04cf5cce2ab2bfe4062c8ead1930c6e48c8161ba72f","downloaded_from":"2026-09-09T23:27:46.251Z","last_downloaded_at":"2026-09-09T23:27:46.251Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480357","source_sha256":"3d931d6c3184d732c11910997d79a1b20c5fd173d5a41ad436d3d226ada95039"}}],"enrichment":{"summary":"ASC 310-40 formerly contained the creditor's accounting for troubled debt restructurings (TDRs) — the definition of a TDR, measurement of impairment on restructured loans, accounting for assets or equity interests received in satisfaction of a receivable, and TDR-specific disclosures. Every operative paragraph has been superseded, principally by ASU 2022-02 (which eliminated the TDR model for creditors that have adopted ASC 326), with earlier deletions by ASU 2016-13 and ASU 2014-09. The subtopic is now an empty shell: creditors account for modifications to borrowers experiencing financial difficulty under ASC 326 and ASC 310-10 instead.","key_points":["All recognition, measurement, derecognition, and disclosure paragraphs in 310-40 (Sections 05, 10, 15, 25, 30, 35, 40, 50, and 55) are marked 'superseded,' so the subtopic imposes no current requirements.","ASU 2022-02 eliminated the TDR accounting model for creditors and superseded the bulk of 310-40, including 310-40-15-1 through 15-20 (scope), 310-40-25-1 and 25-2 (recognition), 310-40-30-1 (initial measurement), 310-40-35-1 through 35-12, and 310-40-50-1 and 50-1A (disclosure).","ASU 2016-13 (CECL) had already superseded the impairment-measurement paragraphs 310-40-35-8 and 35-9 and disclosure paragraphs 310-40-50-2 through 50-4 and 50-6.","ASU 2014-09 (Revenue from Contracts with Customers) superseded 310-40-40-6A and 40-7 and the related implementation guidance at 310-40-55-11 and 55-12 on assets received in satisfaction of a receivable.","The transition paragraphs in Section 65 (310-40-65-1, 65-2, and 65-3), tied to ASUs 2011-02, 2014-04, and 2014-14, were themselves superseded after their transition periods ended in 2013 and 2017.","Creditors now evaluate modifications to receivables from borrowers experiencing financial difficulty under Topic 326 (expected credit losses), with enhanced modification and vintage disclosures, rather than under a separate TDR framework."],"categories":["Financial instruments","Impairment","Disclosure","Transition and effective dates"],"audience_level":"intermediate","student_note":"Know that creditor TDR accounting is dead law after ASU 2022-02 — citing 310-40 for a live rule is the classic mistake, though older textbooks and exam questions still reference it. Modifications to loans of borrowers in financial difficulty now run through the CECL allowance in Topic 326 plus the new modification and vintage disclosures.","related_topics":["326-20","310-10","470-60","326-30","606-10","860-20"],"key_concepts":["troubled debt restructuring","superseded guidance","loan modification","borrower experiencing financial difficulty","current expected credit losses","creditor accounting","concession","foreclosure"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ab2293c4deee5791a5d5e80bc77d0ccfb2632e651e8516d5886b56d98008bb96","downloaded_from":"2026-09-09T23:27:02.037Z","last_downloaded_at":"2026-09-09T23:27:46.251Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"470-60","title":"Troubled Debt Restructurings by Debtors","topic_title":"Debt","score":0.7377,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce2a39300998857b74f183ebc1f319d040f8cc9b1f030c0c02fd6e174a39de01","downloaded_from":"2026-09-10T00:33:11.172Z","last_downloaded_at":"2026-09-10T00:33:34.628Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"860-30","title":"Secured Borrowing and Collateral","topic_title":"Transfers and Servicing","score":0.7125,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c2f55a905e00291a67fae7ad6db5aa866996d5a52141bc8f5a11a6a6404eecc","downloaded_from":"2026-09-10T02:06:50.852Z","last_downloaded_at":"2026-09-10T02:07:35.766Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"310-948","title":"Financial Services—Mortgage Banking","topic_title":"Receivables","score":0.7106,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:166cc07c5db88c029dd7df0fbee8f9451f1021aa6d0dea2cf0d821d66b41d9da","downloaded_from":"2026-09-09T23:30:42.417Z","last_downloaded_at":"2026-09-09T23:31:26.845Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"310-10","title":"Overall","topic_title":"Receivables","score":0.6898,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:84205da888f8b7635a2db9a078461416d1fcf8a151281fb8cd6e0196158fc971","downloaded_from":"2026-09-09T23:24:42.337Z","last_downloaded_at":"2026-09-09T23:25:40.463Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not 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Quality","topic_title":"Receivables","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:779846b007ce0c449366cd9e671eed7ae048937920a638923de98ef1e0d79b23","downloaded_from":"2026-09-09T23:26:22.927Z","last_downloaded_at":"2026-09-09T23:26:57.952Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"next":{"number":"310-905","title":"Agriculture","topic_title":"Receivables","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:60494dcb2262a4499eb8eedbf2c0686d7679d781cba7008088649169028344db","downloaded_from":"2026-09-09T23:27:49.582Z","last_downloaded_at":"2026-09-09T23:28:04.502Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by 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Its core rules govern when a patron recognizes a patronage refund receivable and how a patron's unbilled receivable from products delivered to a cooperative is subsequently measured. Scope follows ASC 905-10-15.","concepts":["patronage refund","agricultural cooperative","patron","unbilled receivable","net realizable value","advances as financing device","probable and reasonably estimable accrual"],"categories":["Recognition","Subsequent measurement","Industry-specific"],"level":"intermediate","topic_title":"Receivables","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-905-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Agricultural CooperativeAddedAccounting Standards Update No. 2014-0603/14/2014
CooperativesSupersededAccounting Standards Update No. 2014-0603/14/2014
Member of an Agricultural CooperativeAddedAccounting Standards Update No. 2014-0603/14/2014
Net Realizable Value (2nd def.)AmendedAccounting Standards Update No. 2014-0603/14/2014
Nonmember of an Agricultural CooperativeAddedAccounting Standards Update No. 2014-0603/14/2014
PatronsAmendedAccounting Standards Update No. 2014-0603/14/2014
905-310-05-1AmendedAccounting Standards Update No. 2014-0603/14/2014
905-310-05-2AmendedAccounting Standards Update No. 2014-0603/14/2014
905-310-15-2AmendedAccounting Standards Update No. 2014-0603/14/2014
905-310-25-1SupersededAccounting Standards Update No. 2014-0905/28/2014
905-310-25-1AmendedAccounting Standards Update No. 2014-0603/14/2014
905-310-25-2SupersededAccounting Standards Update No. 2014-0905/28/2014
905-310-25-3AmendedAccounting Standards Update No. 2014-0905/28/2014
","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nAgricultural Cooperative | Added | Accounting Standards Update No. 2014-06 | 03/14/2014 …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c5e5cd4161db348243c0c22506ae5aacfe64013a76f9d541ac89ec00546ceeb8","downloaded_from":"2026-09-09T23:27:49.582Z","last_downloaded_at":"2026-09-09T23:27:49.582Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478406","source_sha256":"507ca3f7f5d9a037ba81bdb8a8f529d9d9c7e139f1c34f60031e83b8228d4dfb"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9255dbf444b0369cd55d9ca22ea7e01a288033369d5000ea596bbb724c14c416","downloaded_from":"2026-09-09T23:27:49.582Z","last_downloaded_at":"2026-09-09T23:27:49.582Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478406","source_sha256":"507ca3f7f5d9a037ba81bdb8a8f529d9d9c7e139f1c34f60031e83b8228d4dfb"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:97b79b09bd5292c341625ee07220ad0f2ef007868b9874278f721465e85e1a7d","downloaded_from":"2026-09-09T23:27:49.582Z","last_downloaded_at":"2026-09-09T23:27:49.582Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478406","source_sha256":"507ca3f7f5d9a037ba81bdb8a8f529d9d9c7e139f1c34f60031e83b8228d4dfb"}},{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-905-05-1","para":"05-1","html":"
This Subtopic addresses accounting for receivables, including loans, notes, and others, for entities in the agricultural industry. The guidance for accounting for patrons of agricultural cooperatives is presented in the Cooperatives—Patrons Subsections.
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The Cooperatives—Patrons Subsections address accounting for receivables, including loans, notes, and others, for patrons of agricultural cooperatives.
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This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see the General Subsection of Section 905-10-15.
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The Cooperatives—Patrons Subsections follow the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see the Cooperatives—Patrons Subsection of Section 905-10-15.
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Patrons shall recognize patronage refunds on either of the following occasions:
  1. a
    When the related patronage occurs if all of the following are probable:
    1. 1
      A patronage refund applicable to the period will be declared.
    2. 2
      One or more future events confirming the receipt of a patronage refund are expected to occur.
    3. 3
      The amount of the refund can be reasonably estimated.
    4. 4
      The accrual can be consistently made from year to year.
  2. b
    On notification by the distributing agricultural cooperative.
The accrual shall be based on the latest available reliable information.
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If there are indications that the expected net proceeds will be less than cost, the patron's unbilled receivable shall be recorded at estimated net realizable value. Variances from the amount recorded as an unbilled receivable shall be recognized when reasonably determinable.
","snippet":"If there are indications that the expected net proceeds will be less than cost, the patron's unbilled receivable shall be recorded at estimated net realizable value. Variances from the amount recorded as an unbilled rece…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f138d20cb82b8b749555f62d2ca1cdbb461dd4e5f0f51a49ce3da588dd87000f","downloaded_from":"2026-09-09T23:28:04.502Z","last_downloaded_at":"2026-09-09T23:28:04.502Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478557","source_sha256":"62d6783fddbf38be1785789576db4630c6fc64e0b35fd8e7497ed83582ce02b6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:265e5e2a0df55aa8079beb9200adca0d894c8fa7cc2365d79470aabe2eb7ba4e","downloaded_from":"2026-09-09T23:28:04.502Z","last_downloaded_at":"2026-09-09T23:28:04.502Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478557","source_sha256":"62d6783fddbf38be1785789576db4630c6fc64e0b35fd8e7497ed83582ce02b6"}},{"block":"Cooperatives—Patrons","heading":"Advances","paragraphs":[{"citation":"310-905-35-2","para":"35-2","html":"
Advances are financing devices and shall be treated as reductions in the patron's unbilled receivable and shall not be used as amounts for recording sales.
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The accrual for patronage refunds shall be adjusted on notification of an allocation by the cooperative.
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Its core rules govern when a patron recognizes a patronage refund receivable and how a patron's unbilled receivable from products delivered to a cooperative is subsequently measured. Scope follows ASC 905-10-15.","key_points":["Patrons recognize patronage refunds either when the related patronage occurs—if it is probable that a refund will be declared, confirming future events are expected, the amount is reasonably estimable, and the accrual can be made consistently year to year—or on notification by the distributing cooperative (310-905-25-3).","Any accrual of a patronage refund must be based on the latest available reliable information (310-905-25-3).","The accrual for patronage refunds is adjusted upon notification of an allocation by the cooperative (310-905-35-3).","If indications exist that expected net proceeds will be less than cost, the patron's unbilled receivable is recorded at estimated net realizable value (310-905-35-1).","Variances from the amount recorded as an unbilled receivable are recognized when reasonably determinable (310-905-35-1).","Advances from a cooperative are financing devices treated as reductions of the patron's unbilled receivable and are not used as amounts for recording sales (310-905-35-2).","Scope mirrors the Overall Agriculture Subtopic, with separate scope for the Cooperatives—Patrons Subsections (310-905-15-1; 310-905-15-2); certain recognition paragraphs were superseded by ASU 2014-09."],"categories":["Recognition","Subsequent measurement","Industry-specific"],"audience_level":"intermediate","student_note":"Exam traps here are (1) treating cooperative advances as sales revenue rather than reductions of the unbilled receivable, and (2) forgetting that a patron may accrue a patronage refund before notification only if all four conditions in 310-905-25-3(a) are met. Note that ASU 2014-09 superseded the old revenue-recognition paragraphs, so revenue questions go to ASC 606.","related_topics":["905-10","905-605","606","310-10","905-330"],"key_concepts":["patronage refund","agricultural cooperative","patron","unbilled receivable","net realizable value","advances as financing device","probable and reasonably estimable accrual"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:52c29277a82822c54977f38e518022c163e1de9fdc011037ea0eb8acc2c4ae4a","downloaded_from":"2026-09-09T23:27:49.582Z","last_downloaded_at":"2026-09-09T23:28:04.502Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"605-905","title":"Agriculture","topic_title":"Revenue 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910-310-50-3 Superseded Maintenance Update No. 2019-01 (PDF) 01/08/2019
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Every paragraph in the subtopic has been superseded — the presentation and disclosure paragraphs by ASU 2014-09 (the revenue standard) and the remainder by Maintenance Update No. 2019-01. As a result, the subtopic now contains no substantive guidance; contract asset, contract receivable, and retainage questions for contractors are addressed under ASC 606 (and ASC 326 for credit losses).","key_points":["All content in this subtopic is superseded: 310-910-05-1, 15-1, 45-1, 50-3 and 50-4 by Maintenance Update No. 2019-01, and 310-910-45-2, 50-1 and 50-2 by Accounting Standards Update No. 2014-09.","Because 310-910-45-2 (presentation) and 310-910-50-1 through 50-2 (disclosure) were removed by ASU 2014-09, contractors present and disclose contract balances — receivables, contract assets, contract liabilities, and retainage — under ASC 606-10-45 and 606-10-50.","There is no longer any construction-contractor-specific receivables scope guidance (310-910-15-1 superseded), so the general receivables guidance in ASC 310 applies to contractor receivables.","Measurement of expected credit losses on contractor receivables follows ASC 326-20 rather than any industry-specific rule in this subtopic.","A reader should treat citations to 310-910 in older literature or textbooks as obsolete and redirect to ASC 606 and ASC 910."],"categories":["Presentation","Disclosure","Transition and effective dates","Industry-specific"],"audience_level":"intermediate","student_note":"Know this subtopic mainly as a dead end: it is fully superseded, so any exam or research question about contractor receivables, unbilled amounts, or retainage should be answered from ASC 606 (contract assets/receivables) and ASC 326 (credit losses). 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Costs","score":0.8773,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:018e64e2c586bddd5d3d2234b0847ae6cad9ab3cf8ce08b2191d493b60157211","downloaded_from":"2026-09-09T23:56:37.773Z","last_downloaded_at":"2026-09-09T23:56:47.153Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"235-910","title":"Contractors—Construction","topic_title":"Notes to Financial 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timestamps"}},{"number":"405-910","title":"Contractors—Construction","topic_title":"Liabilities","score":0.8188,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a2935aaca7b46b48f33a7ec95b243755588a06faaaf798770628c3b22082e23a","downloaded_from":"2026-09-10T00:16:06.424Z","last_downloaded_at":"2026-09-10T00:16:15.597Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}],"prev":{"number":"310-905","title":"Agriculture","topic_title":"Receivables","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:60494dcb2262a4499eb8eedbf2c0686d7679d781cba7008088649169028344db","downloaded_from":"2026-09-09T23:27:49.582Z","last_downloaded_at":"2026-09-09T23:28:04.502Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"next":{"number":"310-912","title":"Contractors—Federal Government","topic_title":"Receivables","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cc1b79ac53e975ad940b68f30e3dbaf33336b77d9d3e8c48c755ba1769bbcc54","downloaded_from":"2026-09-09T23:28:22.756Z","last_downloaded_at":"2026-09-09T23:28:44.996Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b12a41e367061753a1aea822a7d8772bf2fe820ae3adef078c3277e26fb408ef","downloaded_from":"2026-09-09T23:28:06.186Z","last_downloaded_at":"2026-09-09T23:28:18.985Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"310-912","topic":"310","title":"Contractors—Federal Government","area":"Assets","paragraphs":28,"summary":"This Subtopic tells federal government contractors how to recognize, present, and disclose receivables arising from government contracts. Its core rules: unbilled costs and fees under cost-plus-fixed-fee contracts are receivables or contract assets (not advances or inventory); progress payments are applied first against unbilled receivables (or accounted for as financing if the government obtains only a secured interest); and a terminated contract converts contract inventory into a termination claim receivable classified as a current asset.","concepts":["unbilled costs and fees","cost-plus-fixed-fee contract","progress payments","termination claim receivable","disposal credits","no-cost settlement","contract asset","government contract receivables"],"categories":["Recognition","Presentation","Disclosure","Industry-specific"],"level":"intermediate","topic_title":"Receivables","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-912-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
Contract Asset Added Accounting Standards Update No. 2014-09 05/28/2014
912-310-25-1 Amended Accounting Standards Update No. 2014-09 05/28/2014
912-310-25-2 Amended Accounting Standards Update No. 2014-09 05/28/2014
912-310-25-6 Superseded Accounting Standards Update No. 2014-09 05/28/2014
912-310-25-8 Superseded Accounting Standards Update No. 2014-09 05/28/2014
912-310-25-9 Superseded Accounting Standards Update No. 2014-09 05/28/2014
912-310-45-1 Amended Maintenance Update 2018-12 (PDF) 09/10/2018
912-310-45-9 Superseded Accounting Standards Update No. 2014-09 05/28/2014
912-310-45-10 Superseded Accounting Standards Update No. 2014-09 05/28/2014
912-310-50-4 Amended Maintenance Update 2016-11 (PDF) 06/27/2016
","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nContract Asset | Added | Accounting Standards Update No. 2014-09 | 05/28/2014 |\n| | | |\n…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:52fd96dad50158719f6faa41ce1050cdf0b820907f0954b0083fbdcd7ab24871","downloaded_from":"2026-09-09T23:28:22.756Z","last_downloaded_at":"2026-09-09T23:28:22.756Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478389","source_sha256":"330d902713402eb71d93ab4691fc08fb8a81abd9c1f46ab03679f63de72983e0"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9d41f73f2103e2ca7eae1d7943d96b52047dca782f33eee8b6d5bbc903d40d84","downloaded_from":"2026-09-09T23:28:22.756Z","last_downloaded_at":"2026-09-09T23:28:22.756Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478389","source_sha256":"330d902713402eb71d93ab4691fc08fb8a81abd9c1f46ab03679f63de72983e0"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:702c1da638dc1ea4d72c0e5da4e5eefe0b82d9fb2e8b99a562fe5fb353733f93","downloaded_from":"2026-09-09T23:28:22.756Z","last_downloaded_at":"2026-09-09T23:28:22.756Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478389","source_sha256":"330d902713402eb71d93ab4691fc08fb8a81abd9c1f46ab03679f63de72983e0"}},{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-912-05-1","para":"05-1","html":"
This Subtopic provides guidance to government contractors related to the recognition, presentation, and disclosure of receivables resulting from federal government contracts.
","snippet":"This Subtopic provides guidance to government contractors related to the recognition, presentation, and disclosure of receivables resulting from federal government contracts.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eaa10474898531bf046f9bf995173fe790fbc32e7ec25ce109cc30f3e11ab3f9","downloaded_from":"2026-09-09T23:28:26.165Z","last_downloaded_at":"2026-09-09T23:28:26.165Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478997","source_sha256":"ff37db76438547c8627cd17ce6c55d053fee674968efacb539fe96af3c417023"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0513bc992626f9af6e47a88eef570a5bdae178071b24d87da616ab53b676aaaa","downloaded_from":"2026-09-09T23:28:26.165Z","last_downloaded_at":"2026-09-09T23:28:26.165Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478997","source_sha256":"ff37db76438547c8627cd17ce6c55d053fee674968efacb539fe96af3c417023"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9736c8276705029e47e381a39ea66c2249da87c70f31a2a36ae416ff0b3fcac1","downloaded_from":"2026-09-09T23:28:26.165Z","last_downloaded_at":"2026-09-09T23:28:26.165Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478997","source_sha256":"ff37db76438547c8627cd17ce6c55d053fee674968efacb539fe96af3c417023"}},{"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":"310-912-15-1","para":"15-1","html":"
This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 912-10-15.
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Unbilled costs and fees under cost-plus-fixed-fee contracts are receivables or contract assets rather than advances or inventory.
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Payments on account of the fees (minus amounts withheld until completion) are made from time to time as specified in the agreements, usually subject to the approval of the contracting officer. In most circumstances the amount of each payment is determined by the ratio of expenditures made to the total estimated expenditures rather than on the basis of deliveries or other measures of progress toward complete satisfaction of a performance obligation in accordance with the guidance in paragraphs
606-10-25-31 through 25-37
and paragraphs
606-10-55-16 through 55-21
.
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The principal reason for the existence of unbilled costs is the time usually required, after receipt of material or expenditures for labor and other costs , to assemble data for billing. The right to bill usually exists upon expenditure or accrual, and that right represents a receivable rather than an advance or inventory.
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Disposal credits are amounts deducted from the contractor's termination claim receivable by reason of the contractor's retention, or sale to outsiders, of some or all of the termination inventory for which claim was made. In the circumstance of items retained, either as scrap or for use by the contractor, the amount of the credit shall be determined by agreement between the contractor and a representative of the government. The sale of inventory items by the contractor shall be likewise subject to approval by the government, except as permitted by regulation. Because the amount of the contractor's termination claim is properly recorded as a sale, any elements included in that claim for items of inventory retained by the contractor are, in effect, reacquired by the contractor and shall be treated as purchases at the agreed value. Amounts received for items sold to others with the approval of the government are collections for the account of the government and shall be applied as a reduction of the termination claim receivable. Inventories or other items that are retained by the contractor after termination without claim for loss shall not be included as an element of the termination claim.
","snippet":"Disposal credits are amounts deducted from the contractor's termination claim receivable by reason of the contractor's retention, or sale to outsiders, of some or all of the termination inventory for which claim was made…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca6e10d4d65a96971703808f5c931c141f4ffe52398bd2f3bb75d53ea4d1de15","downloaded_from":"2026-09-09T23:28:34.318Z","last_downloaded_at":"2026-09-09T23:28:34.318Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479533","source_sha256":"58b141c6425daf65bc2ef995ddbbcb741834934fdfe1f4c2d44b1a7e067582c3"}},{"citation":"310-912-25-5","para":"25-5","html":"
A contractor whose contract is terminated may prefer to retain the termination inventory for use in other production or for disposal at the contractor's risk. For these or other reasons the contractor may prefer to make no claim against the government or a higher-tier contractor. In such no-cost settlements there is no sale of inventory or other items to the government and no occasion to accrue any profit arising from the termination. The costs otherwise applicable to the contract shall be given their usual treatment in the accounts. Items of inventory or other property retained, having been previously recorded, require no charge to purchases but shall be treated in accordance with the usual procedures applicable to such assets.
","snippet":"A contractor whose contract is terminated may prefer to retain the termination inventory for use in other production or for disposal at the contractor's risk. For these or other reasons the contractor may prefer to make …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fd8887a637576c5d12bd6470523306fc22e612692697e411b7a2dab712091875","downloaded_from":"2026-09-09T23:28:34.318Z","last_downloaded_at":"2026-09-09T23:28:34.318Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479533","source_sha256":"58b141c6425daf65bc2ef995ddbbcb741834934fdfe1f4c2d44b1a7e067582c3"}},{"citation":"310-912-25-6","para":"25-6","html":"
Paragraph superseded by Accounting Standards Update No. 2014-09.
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The accounting for progress payments under a government contract depends on the progress-payments clause as follows:
  1. a
    If legal title to the related accumulated costs of contracts in progress vests with the U.S. government on the contractor's receipt of progress payments, progress payments received on fixed-price contracts shall be applied by individual contract first to amounts carried in unbilled receivables, with any remainder applied to accumulated costs of contracts in progress (often referred to as inventories).
  2. b
    If a legal determination is made that the U.S. government receives only a secured interest in the accumulated costs of contracts in progress, progress payments received shall be accounted for as a financing transaction.
","snippet":"The accounting for progress payments under a government contract depends on the progress-payments clause as follows:\n(a) If legal title to the related accumulated costs of contracts in progress vests with the U.S. govern…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cd351919d306e8663822d6ea1d815a1d4d1b97a5a1437f554fc773063b083f6b","downloaded_from":"2026-09-09T23:28:34.318Z","last_downloaded_at":"2026-09-09T23:28:34.318Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479533","source_sha256":"58b141c6425daf65bc2ef995ddbbcb741834934fdfe1f4c2d44b1a7e067582c3"}},{"citation":"310-912-25-8","para":"25-8","html":"
Paragraph superseded by Accounting Standards Update No. 2014-09.
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Paragraph superseded by Accounting Standards Update No. 2014-09.
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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.
","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"}},{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":"Balance Sheet","paragraphs":[{"citation":"310-912-45-1","para":"45-1","html":"
Government contract receivables usually are shown separately from other receivables in the balance sheet (or otherwise disclosed in the notes to financial statements).
","snippet":"Government contract receivables usually are shown separately from other receivables in the balance sheet (or otherwise disclosed in the notes to financial statements).","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:275a7acb17072a22da16d0a8d64eb6d8e601d5a7cf329efe8303b2fbdc3eac44","downloaded_from":"2026-09-09T23:28:40.029Z","last_downloaded_at":"2026-09-09T23:28:40.029Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478345","source_sha256":"46b25e1ea5cbcada6f6643f48b44b40c101ae623b655e2f9565895de41b304a5"}},{"citation":"310-912-45-2","para":"45-2","html":"
There is a difference in character between billed items and unbilled costs and such amounts shall be presented separately on the balance sheet.
","snippet":"There is a difference in character between billed items and unbilled costs and such amounts shall be presented separately on the balance sheet.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dbdfcc9a7c136b2984e80a93487f2d52daf318ae2c1ac1c8d771a9c8fb62768b","downloaded_from":"2026-09-09T23:28:40.029Z","last_downloaded_at":"2026-09-09T23:28:40.029Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478345","source_sha256":"46b25e1ea5cbcada6f6643f48b44b40c101ae623b655e2f9565895de41b304a5"}},{"citation":"310-912-45-3","para":"45-3","html":"
Termination claims shall be classified as a current asset.
","snippet":"Termination claims shall be classified as a current asset.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bdcb1475877f6f30bedcde67a18d5577d5273894684a1b2319e8a4454c7d0d7f","downloaded_from":"2026-09-09T23:28:40.029Z","last_downloaded_at":"2026-09-09T23:28:40.029Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478345","source_sha256":"46b25e1ea5cbcada6f6643f48b44b40c101ae623b655e2f9565895de41b304a5"}},{"citation":"310-912-45-4","para":"45-4","html":"
Advance payments received before termination may be shown in financial statements after termination as a deduction from the claim receivable.
","snippet":"Advance payments received before termination may be shown in financial statements after termination as a deduction from the claim receivable.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9d82ece89412d674e1b3f8bd0cd16800a8603d491c507dc59c6b9ca721bd1dbc","downloaded_from":"2026-09-09T23:28:40.029Z","last_downloaded_at":"2026-09-09T23:28:40.029Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478345","source_sha256":"46b25e1ea5cbcada6f6643f48b44b40c101ae623b655e2f9565895de41b304a5"}},{"citation":"310-912-45-5","para":"45-5","html":"
Termination has the effect of converting an active contract in process into a claim, or, from an accounting standpoint, from contract inventories and other charges into an account receivable. This receivable arises in the regular course of business; it is part of the working capital; and in view of the provisions made for financial assistance to the contractor during the period of termination, collection in large part may be expected within a relatively short time. The termination claim shall therefore be classified as a current asset, unless there is an indication of extended delay, such as serious disagreement pointing to probable litigation, which would exclude it from this classification.
","snippet":"Termination has the effect of converting an active contract in process into a claim, or, from an accounting standpoint, from contract inventories and other charges into an account receivable. This receivable arises in th…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a7de56a95a8b61f63739294f948a01dbdb11c386452fa488529214e3f0aa3ad","downloaded_from":"2026-09-09T23:28:40.029Z","last_downloaded_at":"2026-09-09T23:28:40.029Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478345","source_sha256":"46b25e1ea5cbcada6f6643f48b44b40c101ae623b655e2f9565895de41b304a5"}},{"citation":"310-912-45-6","para":"45-6","html":"
Although a claim may be composed of several elements representing reimbursable items of special equipment, deferred charges, inventories, and other items, as well as claims for profit, it is preferable to record the claim in one account. The total of termination claims shall be presented separately from other receivables. Claims directly against the government shall be segregated from claims against other contractors.
","snippet":"Although a claim may be composed of several elements representing reimbursable items of special equipment, deferred charges, inventories, and other items, as well as claims for profit, it is preferable to record the clai…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fc2a0dbbf073c1ad325af128500e8f82fb7622c02cd7d5859a909d5fabfdac8c","downloaded_from":"2026-09-09T23:28:40.029Z","last_downloaded_at":"2026-09-09T23:28:40.029Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478345","source_sha256":"46b25e1ea5cbcada6f6643f48b44b40c101ae623b655e2f9565895de41b304a5"}},{"citation":"310-912-45-7","para":"45-7","html":"
To assure adequate financial assistance to contractors, legislation and regulations provide in some circumstances for partial payments and in others for such payments or guaranteed loans from the effective date of termination until final settlement. Partial payments shall be recorded as reductions of the termination claim receivable.
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The costs and expenses chargeable to the termination claim are given their usual classification in the accounts.
","snippet":"The costs and expenses chargeable to the termination claim are given their usual classification in the accounts.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c98dc50e8af62c6129394d654a8dd9af9170dfa65c0f5cabaa0d869527af3c6","downloaded_from":"2026-09-09T23:28:40.029Z","last_downloaded_at":"2026-09-09T23:28:40.029Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478345","source_sha256":"46b25e1ea5cbcada6f6643f48b44b40c101ae623b655e2f9565895de41b304a5"}},{"citation":"310-912-45-9","para":"45-9","html":"
Paragraph superseded by Accounting Standards Update No. 2014-09.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ec875237dcb6fe516da903adbb6f454b1aa293ed0825da21f5f725f06fbb9557","downloaded_from":"2026-09-09T23:28:40.029Z","last_downloaded_at":"2026-09-09T23:28:40.029Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478345","source_sha256":"46b25e1ea5cbcada6f6643f48b44b40c101ae623b655e2f9565895de41b304a5"}},{"citation":"310-912-45-10","para":"45-10","html":"
Paragraph superseded by Accounting Standards Update No. 2014-09.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:94cea9e9464b062722a3e3c18f5be57f306b553a07aa7cffcfb775cfa86a4b72","downloaded_from":"2026-09-09T23:28:40.029Z","last_downloaded_at":"2026-09-09T23:28:40.029Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478345","source_sha256":"46b25e1ea5cbcada6f6643f48b44b40c101ae623b655e2f9565895de41b304a5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c11ffe49caf1ed1a98333c3704ac2f6635a0a1f18b579c924a65ce93f99f2553","downloaded_from":"2026-09-09T23:28:40.029Z","last_downloaded_at":"2026-09-09T23:28:40.029Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478345","source_sha256":"46b25e1ea5cbcada6f6643f48b44b40c101ae623b655e2f9565895de41b304a5"}},{"block":null,"heading":"Cash Flow Statement","paragraphs":[{"citation":"310-912-45-11","para":"45-11","html":"
In reporting cash flows from operating activities, progress, and advance payments received on contracts shall be reported gross, regardless of whether those payments have been applied against unbilled contract receivables or accumulated costs of contracts in progress in the balance sheet. The manner of reporting depends on whether the entity uses the direct method or indirect method as follows:
  1. a
    Direct method. Entities that use the direct method in reporting cash flows from operating activities shall show progress and advance payments received on contracts as a separate major class of cash receipts.
  2. b
    Indirect method. Entities that use the indirect method shall show progress and advance payments as a separate adjustment in reconciling net income to net cash provided for operating activities.
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For those parts of the termination claim that are included in financial statements after termination, full disclosure of the essential facts shall be made.
","snippet":"For those parts of the termination claim that are included in financial statements after termination, full disclosure of the essential facts shall be made.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b5e5e5c006067b09c5d37e49c71d80919aec52ed4d24dc99cac566534a3c0875","downloaded_from":"2026-09-09T23:28:43.048Z","last_downloaded_at":"2026-09-09T23:28:43.048Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478685","source_sha256":"55a4a94f4564c2a90486384033ac70b4be20b20998db527e37a437105b83026e"}},{"citation":"310-912-50-2","para":"50-2","html":"
The termination claim shall be separately disclosed.
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The amount of progress payments offset against unbilled receivables shall be disclosed.
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Advance payments received on the contract before its termination shown as a deduction from the claim receivable in accordance with paragraph 912-310-45-4 shall be explained in a note to financial statements.
","snippet":"Advance payments received on the contract before its termination shown as a deduction from the claim receivable in accordance with paragraph 912-310-45-4 shall be explained in a note to financial statements.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fb71472811b09955ffd57b968a8461a1033352d89f02a15a41d9a16056c07fcb","downloaded_from":"2026-09-09T23:28:43.048Z","last_downloaded_at":"2026-09-09T23:28:43.048Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478685","source_sha256":"55a4a94f4564c2a90486384033ac70b4be20b20998db527e37a437105b83026e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:23b0cd10ec987f1a5ddcbedd2e9f67b07a83e6a905465d0738ad0db436ec2061","downloaded_from":"2026-09-09T23:28:43.048Z","last_downloaded_at":"2026-09-09T23:28:43.048Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478685","source_sha256":"55a4a94f4564c2a90486384033ac70b4be20b20998db527e37a437105b83026e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:022e8afdc40fb2153c6399872d16c5c291c103743ee2d2f1a565215fba1b73e7","downloaded_from":"2026-09-09T23:28:43.048Z","last_downloaded_at":"2026-09-09T23:28:43.048Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478685","source_sha256":"55a4a94f4564c2a90486384033ac70b4be20b20998db527e37a437105b83026e"}}],"enrichment":{"summary":"This Subtopic tells federal government contractors how to recognize, present, and disclose receivables arising from government contracts. Its core rules: unbilled costs and fees under cost-plus-fixed-fee contracts are receivables or contract assets (not advances or inventory); progress payments are applied first against unbilled receivables (or accounted for as financing if the government obtains only a secured interest); and a terminated contract converts contract inventory into a termination claim receivable classified as a current asset.","key_points":["Unbilled costs and fees under cost-plus-fixed-fee contracts are receivables or contract assets rather than advances or inventory, because the right to bill generally exists upon expenditure or accrual and the delay is only to assemble billing data (310-912-25-1; 310-912-25-3).","Fee payments are usually measured by the ratio of expenditures incurred to total estimated expenditures rather than by a measure of progress toward satisfying a performance obligation under 606-10-25-31 through 25-37 and 606-10-55-16 through 55-21 (310-912-25-2).","If legal title to accumulated costs of contracts in progress vests with the U.S. government upon receipt of progress payments, those payments on fixed-price contracts are applied by individual contract first to unbilled receivables with any remainder to accumulated costs of contracts in progress; if the government receives only a secured interest, the progress payments are accounted for as a financing transaction (310-912-25-7).","Disposal credits (amounts for termination inventory retained by the contractor at agreed value, or sold to others with government approval) are applied as a reduction of the termination claim receivable; items retained without claim for loss are excluded from the claim (310-912-25-4; 310-912-35-1).","In no-cost settlements there is no sale to the government and no profit is accrued on termination; costs and retained property receive their usual accounting treatment (310-912-25-5).","Government contract receivables are shown separately from other receivables, billed items are presented separately from unbilled costs, and termination claims are recorded in one account, presented separately, with claims against the government segregated from claims against other contractors (310-912-45-1; 45-2; 45-6).","A termination claim is classified as a current asset unless there is indication of extended delay such as serious disagreement pointing to probable litigation; partial and advance payments are recorded as reductions of the claim receivable, and progress and advance payments are reported gross in operating cash flows (310-912-45-3; 45-5; 45-7; 45-4; 45-11)."],"categories":["Recognition","Presentation","Disclosure","Industry-specific"],"audience_level":"intermediate","student_note":"Exam traps here are classification, not measurement: unbilled costs are receivables/contract assets (never inventory or negative advances), and progress payments are netted against unbilled receivables on the balance sheet but must still be reported gross in the operating section of the cash flow statement. Also remember the title-versus-secured-interest test determines whether progress payments are an offset or a financing transaction.","related_topics":["912-10","912-330","912-405","606-10","340-40","705-20"],"key_concepts":["unbilled costs and fees","cost-plus-fixed-fee contract","progress payments","termination claim receivable","disposal credits","no-cost settlement","contract asset","government contract receivables"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1b1bb6e841fe7f6fd8ef47c4610a3955aecda7e43fb8a007d79538afc2fa07ab","downloaded_from":"2026-09-09T23:28:22.756Z","last_downloaded_at":"2026-09-09T23:28:44.996Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"405-912","title":"Contractors—Federal Government","topic_title":"Liabilities","score":0.8303,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:10f5969d39ae0d6b6dbb69754cf4e08c9ecb18f24b001660363681db68ff0d47","downloaded_from":"2026-09-10T00:16:17.263Z","last_downloaded_at":"2026-09-10T00:16:37.609Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"912-20","title":"Contract Costs","topic_title":"Contractors—Federal Government","score":0.8191,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f7d282d9eb9f5d21dec4cfdd2b4a2e36523557bffe2d033e84358ae5430f1bd","downloaded_from":"2026-09-10T02:10:07.952Z","last_downloaded_at":"2026-09-10T02:10:28.388Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"275-912","title":"Contractors—Federal Government","topic_title":"Risks and Uncertainties","score":0.7941,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:28878fcf453c48946f7061b005cadca03de2f91890e0ae5a5b33465e0b614ebb","downloaded_from":"2026-09-09T23:22:22.572Z","last_downloaded_at":"2026-09-09T23:22:31.368Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"330-912","title":"Contractors—Federal Government","topic_title":"Inventory","score":0.7823,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:97474512d30f5d91a234cd38974b9aded1112a3d021d17b34742dc2efb142b85","downloaded_from":"2026-09-09T23:52:31.116Z","last_downloaded_at":"2026-09-09T23:52:45.444Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"220-912","title":"Contractors—Federal Government","topic_title":"Income Statement—Reporting Comprehensive Income","score":0.7171,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3ad2637aa3ab1bab256da0d234ed97f7fc9e711d8bdca8f831081e694a823468","downloaded_from":"2026-09-09T23:05:16.949Z","last_downloaded_at":"2026-09-09T23:05:24.159Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"712-10","title":"Overall","topic_title":"Compensation—Nonretirement Postemployment Benefits","score":0.7058,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8de414053eb2c844156e3de1abd09780c3708c65aae697bbd1ca80cf3f4b14ae","downloaded_from":"2026-09-10T00:58:18.965Z","last_downloaded_at":"2026-09-10T00:58:43.060Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}],"prev":{"number":"310-910","title":"Contractors—Construction","topic_title":"Receivables","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cac30be4d69cbd8a5430ebd3118846957c047e6585761c3074a5e5ce05f8972e","downloaded_from":"2026-09-09T23:28:06.186Z","last_downloaded_at":"2026-09-09T23:28:18.985Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"next":{"number":"310-920","title":"Entertainment—Broadcasters","topic_title":"Receivables","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5a7c630b7eef9cbbf584d1f7ec5eb0539c6e9c6956eb3fe9b913112f2d6065c8","downloaded_from":"2026-09-09T23:28:48.719Z","last_downloaded_at":"2026-09-09T23:28:53.444Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1001303526dada6679fe43294b70b598fb20c9b9158642cfaf5d3294082dfd5","downloaded_from":"2026-09-09T23:28:22.756Z","last_downloaded_at":"2026-09-09T23:28:44.996Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"310-920","topic":"310","title":"Entertainment—Broadcasters","area":"Assets","paragraphs":3,"summary":"ASC 310-920 formerly provided industry-specific guidance on receivables arising in broadcasting arrangements. Both of its substantive paragraphs — the overview/background paragraph (310-920-05-1) and the recognition paragraph (310-920-25-1) — were superseded by ASU No. 2014-09 (Revenue from Contracts with Customers). As a result, the subtopic contains no remaining operative guidance.","concepts":["broadcaster receivables","barter transactions","superseded guidance","revenue from contracts with customers","industry-specific receivables"],"categories":["Revenue","Recognition","Industry-specific","Transition and effective dates"],"level":"introductory","topic_title":"Receivables","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-920-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
BarterSupersededAccounting Standards Update No. 2014-0905/28/2014
920-310-05-1SupersededAccounting Standards Update No. 2014-0905/28/2014
920-310-25-1SupersededAccounting Standards Update No. 2014-0905/28/2014
","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nBarter | Superseded | Accounting Standards Update No. 2014-09 | 05/28/2014 |\n| | | |\n920…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d84f8b641f80e1bbfdabbf0d479974cf12eca07ce492f65830e70e9ce83af0c7","downloaded_from":"2026-09-09T23:28:48.719Z","last_downloaded_at":"2026-09-09T23:28:48.719Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477561","source_sha256":"58990ff90f3fe83601d4a62a7f45e1a558da55490cc4d760b6e832be0026f443"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a934992a99a0bb9a274dedda1227c51edc45033c93a2990809a2a044898ec53b","downloaded_from":"2026-09-09T23:28:48.719Z","last_downloaded_at":"2026-09-09T23:28:48.719Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477561","source_sha256":"58990ff90f3fe83601d4a62a7f45e1a558da55490cc4d760b6e832be0026f443"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:17119553309d8fd81ed1652fac23584d6acfbfac5051dda3bc75c7241ff9f38e","downloaded_from":"2026-09-09T23:28:48.719Z","last_downloaded_at":"2026-09-09T23:28:48.719Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477561","source_sha256":"58990ff90f3fe83601d4a62a7f45e1a558da55490cc4d760b6e832be0026f443"}},{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-920-05-1","para":"05-1","html":"
Paragraph superseded by Accounting Standards Update No. 2014-09.
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Both of its substantive paragraphs — the overview/background paragraph (310-920-05-1) and the recognition paragraph (310-920-25-1) — were superseded by ASU No. 2014-09 (Revenue from Contracts with Customers). As a result, the subtopic contains no remaining operative guidance.","key_points":["310-920-05-1 (background/overview for broadcaster receivables) was superseded by Accounting Standards Update No. 2014-09.","310-920-25-1 (recognition guidance for broadcaster receivables) was superseded by Accounting Standards Update No. 2014-09.","Because both paragraphs are superseded, ASC 310-920 imposes no current recognition or measurement requirements for broadcaster receivables.","Recognition of revenue and related receivables for broadcasters is now governed by ASC 606, Revenue from Contracts with Customers, as amended by ASU 2014-09.","Entities still applying pre-ASU 2014-09 guidance (for periods before adoption) would look to the superseded text, but ASU 2014-09 is now fully effective for all entities."],"categories":["Revenue","Recognition","Industry-specific","Transition and effective dates"],"audience_level":"introductory","student_note":"This subtopic is a shell: everything in it was superseded by the revenue standard, so a student should not cite it as live guidance. The common mistake is treating an \"empty\" ASC location as meaning no guidance exists — instead, look to ASC 606 (and ASC 926/920 for other broadcaster matters).","related_topics":["606","610-20","920","926","340-40"],"key_concepts":["broadcaster receivables","barter transactions","superseded guidance","revenue from contracts with customers","industry-specific receivables"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:51be07c8e3d31e0f7e9f69478029d9cd1575eee125c8e1ec1015a99f2d76646e","downloaded_from":"2026-09-09T23:28:48.719Z","last_downloaded_at":"2026-09-09T23:28:53.444Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"605-920","title":"Entertainment—Broadcasters","topic_title":"Revenue 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by retrieval timestamps"}}],"prev":{"number":"310-912","title":"Contractors—Federal Government","topic_title":"Receivables","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cc1b79ac53e975ad940b68f30e3dbaf33336b77d9d3e8c48c755ba1769bbcc54","downloaded_from":"2026-09-09T23:28:22.756Z","last_downloaded_at":"2026-09-09T23:28:44.996Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"next":{"number":"310-940","title":"Financial Services—Brokers and 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It simply directs readers looking for guidance on receivables of brokers and dealers in securities to other locations in the Codification — specifically, Subtopic 940-325 for receivables arising as part of a financial-restructuring transaction (310-940-05-2).","concepts":["broker-dealer receivables","link subtopic","financial restructuring transaction","industry-specific guidance","codification cross-reference","securities brokers and dealers"],"categories":["Financial instruments","Industry-specific","Recognition"],"level":"intermediate","topic_title":"Receivables","sections":[{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-940-05-1","para":"05-1","html":"
This Subtopic only provides a link to guidance on receivables of brokers and dealers in securities (broker-dealers).
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For guidance on receivables that are part of a financial-restructuring transaction (as described in paragraphs 940-325-05-1, 940-325-30-1 and 940-325-35-1), see Subtopic 940-325.
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It simply directs readers looking for guidance on receivables of brokers and dealers in securities to other locations in the Codification — specifically, Subtopic 940-325 for receivables arising as part of a financial-restructuring transaction (310-940-05-2).","key_points":["Per 310-940-05-1, this Subtopic only provides a link to guidance on receivables of brokers and dealers in securities (broker-dealers); it establishes no recognition, measurement, or disclosure requirements itself.","Per 310-940-05-2, receivables that are part of a financial-restructuring transaction (as described in 940-325-05-1, 940-325-30-1, and 940-325-35-1) are accounted for under Subtopic 940-325.","Because the industry guidance resides in Topic 940 (Financial Services—Brokers and Dealers), a researcher who starts in Topic 310 must follow the cross-reference rather than apply general receivables guidance by default.","The Subtopic contains only Section 05 (Overview and Background); the absence of Sections 25, 30, 35, and 50 signals that no incremental broker-dealer receivables guidance is codified in Topic 310."],"categories":["Financial instruments","Industry-specific","Recognition"],"audience_level":"intermediate","student_note":"The practical point is research navigation: ASC 310-940 exists only to route you to Subtopic 940-325, so don't waste time hunting for broker-dealer receivable rules inside Topic 310. A common misunderstanding is assuming a \"link\" subtopic imposes its own requirements or that general Topic 310 receivables guidance automatically governs broker-dealer financial-restructuring receivables.","related_topics":["940-325","940","310-10","326-20","940-320"],"key_concepts":["broker-dealer receivables","link subtopic","financial restructuring transaction","industry-specific guidance","codification cross-reference","securities brokers and dealers"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:019fc75c7f577f2e9d0d078252fb7cf3c2e7202cc1da59f4a5709eeed07183e9","downloaded_from":"2026-09-09T23:28:57.183Z","last_downloaded_at":"2026-09-09T23:28:57.183Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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A swap is measured at fair value at the date both parties agree to the transaction, considering both the secondary market price of the loan given up and the fair value of the equity or net assets received; a shortfall against the recorded investment in the loan is a loss charged to the allowance for loan losses. It also addresses nonaccrual loans to troubled countries, when interest may again be recognized as income, and gross presentation of customers' liabilities on acceptances.","concepts":["debt-equity swap","nonaccrual loans","allowance for loan losses","sovereign debt of financially troubled countries","fair value measurement","bankers' acceptances","lower of amortized cost basis or fair value","cost recovery of interest"],"categories":["Initial measurement","Subsequent measurement","Impairment","Industry-specific"],"level":"advanced","topic_title":"Receivables","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-942-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
Fair Value (3rd def.) Added Accounting Standards Update No. 2012-04 10/01/2012
942-310-05-1 Amended Accounting Standards Update No. 2016-13 06/16/2016
942-310-05-4 Superseded Accounting Standards Update No. 2016-13 06/16/2016
942-310-25-1 Superseded Accounting Standards Update No. 2016-13 06/16/2016
942-310-30-1 Amended Accounting Standards Update No. 2022-02 03/31/2022
942-310-30-1 through 30-3
 Amended Accounting Standards Update No. 2012-04 10/01/2012
942-310-35-1 Amended Accounting Standards Update No. 2016-13 06/16/2016
942-310-55-1 Amended Accounting Standards Update No. 2016-13 06/16/2016
","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nFair Value (3rd def.) | Added | Accounting Standards Update No. 2012-04 | 10/01/2012 |\n|…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:baea59a3d721c505a522e9c26fcd3fb977c2323369f03872693e1a0e014aa731","downloaded_from":"2026-09-09T23:28:59.076Z","last_downloaded_at":"2026-09-09T23:28:59.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478075","source_sha256":"0352b4a5b0b15f842b5fbc31d06eedf54c592e34527846a95c1aabb0096df4d4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1cdb54c360e5af7ffc802adda29b3f96da5a74d8f921140bfa5a4704770d8c8a","downloaded_from":"2026-09-09T23:28:59.076Z","last_downloaded_at":"2026-09-09T23:28:59.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478075","source_sha256":"0352b4a5b0b15f842b5fbc31d06eedf54c592e34527846a95c1aabb0096df4d4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dbb4218970882e0bca77415ca9d41b6743563ed4f61f57a4cf446ccc01c1ae21","downloaded_from":"2026-09-09T23:28:59.076Z","last_downloaded_at":"2026-09-09T23:28:59.076Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478075","source_sha256":"0352b4a5b0b15f842b5fbc31d06eedf54c592e34527846a95c1aabb0096df4d4"}},{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-942-05-1","para":"05-1","html":"
This Subtopic provides guidance on accounting for debt-equity swap programs.
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This Subtopic addresses situations where a financially troubled country may suspend the payment of interest on its loans. Banks with outstanding loans from such a country have also suspended accrual of interest income (placed them on nonaccrual status). A country that has suspended payment of interest may later resume payment.
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Debt-equity swap programs are in place in several financially troubled countries. Although the programs differ somewhat among the countries, the principal elements of each program generally are as follows:
  1. a
    Holders of U.S.-dollar-denominated debt of these countries can choose to convert that debt into approved local equity investments.
  2. b
    The holders are credited with local currency, at the official exchange rate, approximately equal to the U.S. dollar debt.
  3. c
    A discount from the official exchange rate is usually imposed as a transaction fee.
  4. d
    The local currency credited to the holder must be used for an approved equity investment.
  5. e
    The local currency is not available to the holders for any other purpose.
  6. f
    Dividends on the equity investment can generally be paid annually, although there may be restrictions on the amounts of the dividends or on payment of dividends in the early years of the investment.
  7. g
    Capital usually cannot be repatriated for several years, and although some countries permit the investment to be sold, the proceeds from any such sale are generally subject to similar repatriation restrictions.
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Paragraph superseded by Accounting Standards Update No. 2016-13.
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This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 942-10-15, with specific transaction exceptions noted below.
","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 942-10-15, with specific transaction exceptions noted below.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4dad315788f930535c965590568e27456f55c6f9d1a244345d921e4a178e5dec","downloaded_from":"2026-09-09T23:29:05.046Z","last_downloaded_at":"2026-09-09T23:29:05.046Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479501","source_sha256":"9b374b35d6016eec6520f1aebe6d7d119ba9e684ff63898545fbf56f428369c4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:45b194ea4011ae1319354deef0763a965179dfd446f4c8ae1540d0b9ad4572e8","downloaded_from":"2026-09-09T23:29:05.046Z","last_downloaded_at":"2026-09-09T23:29:05.046Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479501","source_sha256":"9b374b35d6016eec6520f1aebe6d7d119ba9e684ff63898545fbf56f428369c4"}},{"block":null,"heading":"Transactions","paragraphs":[{"citation":"310-942-15-2","para":"15-2","html":"
The guidance in this Subtopic does not apply to the following transactions:
  1. a
    Stock loans that fall under the scope of Topic 718.
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Paragraph superseded by Accounting Standards Update No. 2016-13.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-13.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:537f9114732ecdb1aedd41259496ddae2135e0a5f7356722802f24387d776109","downloaded_from":"2026-09-09T23:29:09.773Z","last_downloaded_at":"2026-09-09T23:29:09.773Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479023","source_sha256":"a599de591e6e7cb17dc4d83f3450d725f130e1f58eac3cf4e9785ae79399fe5e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:56693fe2e11c873098fcd0e3e5b9c3d9fc2538c5fab23fd34c01a539e3850f45","downloaded_from":"2026-09-09T23:29:09.773Z","last_downloaded_at":"2026-09-09T23:29:09.773Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479023","source_sha256":"a599de591e6e7cb17dc4d83f3450d725f130e1f58eac3cf4e9785ae79399fe5e"}},{"block":null,"heading":"Debt-Equity Swap Fees and Costs","paragraphs":[{"citation":"310-942-25-2","para":"25-2","html":"
All other fees and transaction costs involved in a debt-equity swap shall not be capitalized but shall be charged to expense as incurred.
","snippet":"All other fees and transaction costs involved in a debt-equity swap shall not be capitalized but shall be charged to expense as incurred.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c93e44320b9087f4b01b91e217d7e70e94273975c2c4d62f07c1a50ea16a5c7","downloaded_from":"2026-09-09T23:29:09.773Z","last_downloaded_at":"2026-09-09T23:29:09.773Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479023","source_sha256":"a599de591e6e7cb17dc4d83f3450d725f130e1f58eac3cf4e9785ae79399fe5e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b98196bd3a1ec8ae54227e550d45cf1181a67c7a1b40f417a9ec09489f1a59c","downloaded_from":"2026-09-09T23:29:09.773Z","last_downloaded_at":"2026-09-09T23:29:09.773Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479023","source_sha256":"a599de591e6e7cb17dc4d83f3450d725f130e1f58eac3cf4e9785ae79399fe5e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eed44f7d6b8cfa99778ba57e1fc11509a456031afa0dd707fd7359fe9d732eed","downloaded_from":"2026-09-09T23:29:09.773Z","last_downloaded_at":"2026-09-09T23:29:09.773Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479023","source_sha256":"a599de591e6e7cb17dc4d83f3450d725f130e1f58eac3cf4e9785ae79399fe5e"}},{"number":"30","label":"30 Initial Measurement","anchor":"30-initial-measurement","is_sec":false,"groups":[{"block":null,"heading":"Debt-Equity Swap Programs","paragraphs":[{"citation":"310-942-30-1","para":"30-1","html":"
A debt-equity swap shall be measured at fair value at the date the transaction is agreed to by both parties. Debt-equity swaps have characteristics similar to both the acquisition of assets contemplated by Topics 805 and 845 and the receipt of assets in satisfaction of a loan contemplated by Subtopic 310-20.
","snippet":"A debt-equity swap shall be measured at fair value at the date the transaction is agreed to by both parties. Debt-equity swaps have characteristics similar to both the acquisition of assets contemplated by Topics 805 and…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:25a43cc6ae90b94a0e2fbe39ebdba0de0d3a7b4a56ab3d3a508316d3981fb96c","downloaded_from":"2026-09-09T23:29:13.270Z","last_downloaded_at":"2026-09-09T23:29:13.270Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477009","source_sha256":"6d5dc504f50aeeacf62615cb1b27132d335ec6428057e4db6c5d61de6ad1c256"}},{"citation":"310-942-30-2","para":"30-2","html":"
Since the secondary market for debt of financially troubled countries may be considered to be thin, it may not be the best indicator of the fair value of the equity investment or of net assets received. In light of this thin secondary market and of the unique nature of the transaction, it is also necessary to examine the fair value of the equity investment or net assets received. In arriving at the fair value of a debt-equity swap, both the secondary market price of the loan given up and the fair value of the equity investment or net assets received shall be considered.
","snippet":"Since the secondary market for debt of financially troubled countries may be considered to be thin, it may not be the best indicator of the fair value of the equity investment or of net assets received. In light of this …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eab90c287b8eab49e6e7e75e687f2a531eb31fea7677300dca269d1c6021af24","downloaded_from":"2026-09-09T23:29:13.270Z","last_downloaded_at":"2026-09-09T23:29:13.270Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477009","source_sha256":"6d5dc504f50aeeacf62615cb1b27132d335ec6428057e4db6c5d61de6ad1c256"}},{"citation":"310-942-30-3","para":"30-3","html":"
It is the responsibility of management to measure fair value considering all of the circumstances and to see that the measurement of fair value is based on reasonable methods and assumptions consistent with Topic 820, including, as needed, information from independent appraisals. Factors to consider in measuring fair values include the following:
  1. a
    Similar transactions for cash
  2. b
    Estimated cash flows from the equity investment or net assets received
  3. c
    Fair value of similar equity investments, if any
  4. d
    Currency restrictions, if any, affecting dividends, the sale of the investment, or the repatriation of capital.
","snippet":"It is the responsibility of management to measure fair value considering all of the circumstances and to see that the measurement of fair value is based on reasonable methods and assumptions consistent with Topic 820, in…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c24853c7bed0fb96d2968937be5aaffa6e9788d9fc03960e799f6ff11bf65fd8","downloaded_from":"2026-09-09T23:29:13.270Z","last_downloaded_at":"2026-09-09T23:29:13.270Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477009","source_sha256":"6d5dc504f50aeeacf62615cb1b27132d335ec6428057e4db6c5d61de6ad1c256"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b5a110655c795a1629e3b2fd9fa139feda0382bfc270611ac63de61e64ff918c","downloaded_from":"2026-09-09T23:29:13.270Z","last_downloaded_at":"2026-09-09T23:29:13.270Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477009","source_sha256":"6d5dc504f50aeeacf62615cb1b27132d335ec6428057e4db6c5d61de6ad1c256"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:646824acbf9b7da75107f8f1d32b116e754a761b9f74cbde6d67d931dc140ea0","downloaded_from":"2026-09-09T23:29:13.270Z","last_downloaded_at":"2026-09-09T23:29:13.270Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477009","source_sha256":"6d5dc504f50aeeacf62615cb1b27132d335ec6428057e4db6c5d61de6ad1c256"}},{"number":"35","label":"35 Subsequent Measurement","anchor":"35-subsequent-measurement","is_sec":false,"groups":[{"block":null,"heading":"Loans to Financially Troubled Countries","paragraphs":[{"citation":"310-942-35-1","para":"35-1","html":"
Bank loans to financially troubled countries may meet the conditions in Subtopic 326-20 on financial instruments measured at amortized cost for recording of credit losses. As a result, a bank shall establish loan loss allowances for such loans by charges to income.
","snippet":"Bank loans to financially troubled countries may meet the conditions in Subtopic 326-20 on financial instruments measured at amortized cost for recording of credit losses. As a result, a bank shall establish loan loss al…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eb6601c82439b488ba35170a74111dc7640cb737bf21440ffbbf3b76d42a06ad","downloaded_from":"2026-09-09T23:29:15.694Z","last_downloaded_at":"2026-09-09T23:29:15.694Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478280","source_sha256":"cb144d691e1ddfd85eff2bb55e4ca2a0306eb4b759f5488bbf878ea0cbb4ca36"}},{"citation":"310-942-35-2","para":"35-2","html":"
If amounts are received on a loan on which the accrual of interest has been suspended, a determination should be made about whether the payment received should be recorded as a reduction of the principal balance or as interest income. If the ultimate collectibility of principal, wholly or partially, is in doubt, any payment received on a loan on which the accrual of interest has been suspended shall be applied to reduce principal to the extent necessary to eliminate such doubt.
","snippet":"If amounts are received on a loan on which the accrual of interest has been suspended, a determination should be made about whether the payment received should be recorded as a reduction of the principal balance or as in…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b05a79ef42a3d1ebcc9c553b4373fa4c94b592382178e1d910fde14e44671e45","downloaded_from":"2026-09-09T23:29:15.694Z","last_downloaded_at":"2026-09-09T23:29:15.694Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478280","source_sha256":"cb144d691e1ddfd85eff2bb55e4ca2a0306eb4b759f5488bbf878ea0cbb4ca36"}},{"citation":"310-942-35-3","para":"35-3","html":"
When a country becomes current as to principal and interest payments and has normalized relations with the international financial community including, as appropriate, having in place an understanding with the International Monetary Fund regarding its economic stabilization program, and assuming that the allowance for loan losses is adequate, the creditor may recognize receipt of interest payments as income.
","snippet":"When a country becomes current as to principal and interest payments and has normalized relations with the international financial community including, as appropriate, having in place an understanding with the Internatio…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:26763ae2bda567dade6560758f13c047dab7b7f6e6d9991c2098312e15bf04f3","downloaded_from":"2026-09-09T23:29:15.694Z","last_downloaded_at":"2026-09-09T23:29:15.694Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478280","source_sha256":"cb144d691e1ddfd85eff2bb55e4ca2a0306eb4b759f5488bbf878ea0cbb4ca36"}},{"citation":"310-942-35-4","para":"35-4","html":"
Although a country has met the conditions described in the preceding paragraph, that fact should not automatically lead to the conclusion that the loans should be returned to accrual status. Some period of payment performance generally is necessary in order to make an assessment of collectibility that would permit returning the loans to accrual status.
","snippet":"Although a country has met the conditions described in the preceding paragraph, that fact should not automatically lead to the conclusion that the loans should be returned to accrual status. Some period of payment perfor…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2dc4b38f4e89cfcabb2d2a4428809960a3f410385ba6d4961f3ed8506e1c43d0","downloaded_from":"2026-09-09T23:29:15.694Z","last_downloaded_at":"2026-09-09T23:29:15.694Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478280","source_sha256":"cb144d691e1ddfd85eff2bb55e4ca2a0306eb4b759f5488bbf878ea0cbb4ca36"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:700772d97902cc40c07a21be445b4b5ca6b1dfc1ade568635187e510638462fa","downloaded_from":"2026-09-09T23:29:15.694Z","last_downloaded_at":"2026-09-09T23:29:15.694Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478280","source_sha256":"cb144d691e1ddfd85eff2bb55e4ca2a0306eb4b759f5488bbf878ea0cbb4ca36"}},{"block":null,"heading":"Debt-Equity Swap Programs","paragraphs":[{"citation":"310-942-35-5","para":"35-5","html":"
If the fair value of the equity investment or net assets received in a debt-equity swap is less than the recorded investment in the loan, a loss shall be recognized and recorded at the date the transaction is agreed to by both parties. Although some portion of the swap loss may result from factors such as a change in the interest rate environment for similar loans, the loss results principally from a concern as to the ultimate collectibility of the loan. Therefore, the swap loss generally shall be charged to the allowance for loan losses and shall include any discounts from the official exchange rate that are imposed as a transaction fee.
","snippet":"If the fair value of the equity investment or net assets received in a debt-equity swap is less than the recorded investment in the loan, a loss shall be recognized and recorded at the date the transaction is agreed to b…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4f031440282d4ec0631db77d9d69587f15c2ae18976a117def6000338eebdf5a","downloaded_from":"2026-09-09T23:29:15.694Z","last_downloaded_at":"2026-09-09T23:29:15.694Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478280","source_sha256":"cb144d691e1ddfd85eff2bb55e4ca2a0306eb4b759f5488bbf878ea0cbb4ca36"}},{"citation":"310-942-35-6","para":"35-6","html":"
Loss recoveries or even gains might be indicated in a swap transaction as a result of the valuation process. However, due to the subjective nature of the valuation process, such loss recoveries or gains ordinarily should not be recorded until the equity investment or net assets received in the swap transaction are realized in unrestricted cash or cash equivalents.
","snippet":"Loss recoveries or even gains might be indicated in a swap transaction as a result of the valuation process. However, due to the subjective nature of the valuation process, such loss recoveries or gains ordinarily should…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cc2d6814ce1c2e37971526de383c5cea2c3c42c0725cd75e747b3edd91d4c7c6","downloaded_from":"2026-09-09T23:29:15.694Z","last_downloaded_at":"2026-09-09T23:29:15.694Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478280","source_sha256":"cb144d691e1ddfd85eff2bb55e4ca2a0306eb4b759f5488bbf878ea0cbb4ca36"}},{"citation":"310-942-35-7","para":"35-7","html":"
Recognition of a debt-equity swap loss shall be among the factors to be considered by management in its periodic assessment of the adequacy of the allowance for loan losses with respect to its remaining portfolio of loans to debtors in financially troubled countries.
","snippet":"Recognition of a debt-equity swap loss shall be among the factors to be considered by management in its periodic assessment of the adequacy of the allowance for loan losses with respect to its remaining portfolio of loan…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6dddb6c75c3b977d67de657dcc326b5af08a24198e1e425efe70df9e0f785af0","downloaded_from":"2026-09-09T23:29:15.694Z","last_downloaded_at":"2026-09-09T23:29:15.694Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478280","source_sha256":"cb144d691e1ddfd85eff2bb55e4ca2a0306eb4b759f5488bbf878ea0cbb4ca36"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eb29fd1feb9455a02df418ed325f1244305d8ea3e9d5769b9cc59c658a148f41","downloaded_from":"2026-09-09T23:29:15.694Z","last_downloaded_at":"2026-09-09T23:29:15.694Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478280","source_sha256":"cb144d691e1ddfd85eff2bb55e4ca2a0306eb4b759f5488bbf878ea0cbb4ca36"}},{"block":null,"heading":"Customers' Liabilities on Acceptances","paragraphs":[{"citation":"310-942-35-8","para":"35-8","html":"
Provisions for uncollectible amounts for customers' acceptance liabilities should be made, if necessary.
","snippet":"Provisions for uncollectible amounts for customers' acceptance liabilities should be made, if necessary.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2c62dedd32265172246924e8b4ace0357e1eb10b6e25f27e7908d5b8f2544e00","downloaded_from":"2026-09-09T23:29:15.694Z","last_downloaded_at":"2026-09-09T23:29:15.694Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478280","source_sha256":"cb144d691e1ddfd85eff2bb55e4ca2a0306eb4b759f5488bbf878ea0cbb4ca36"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce47b9f70ad25eb100f347b8ee632163f3dca36cf4ae20bb08911b3e2632134b","downloaded_from":"2026-09-09T23:29:15.694Z","last_downloaded_at":"2026-09-09T23:29:15.694Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478280","source_sha256":"cb144d691e1ddfd85eff2bb55e4ca2a0306eb4b759f5488bbf878ea0cbb4ca36"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c34ba98a8cc2a30c3c73c327c20d70ebfcdcff09ffb8fdc0a43c9b5627cf64d","downloaded_from":"2026-09-09T23:29:15.694Z","last_downloaded_at":"2026-09-09T23:29:15.694Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478280","source_sha256":"cb144d691e1ddfd85eff2bb55e4ca2a0306eb4b759f5488bbf878ea0cbb4ca36"}},{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":"Customers' Liabilities on Acceptances","paragraphs":[{"citation":"310-942-45-1","para":"45-1","html":"
Customers' liabilities on acceptances shall be reported gross, rather than net of the related bankers' acceptance liability.
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See Section 942-210-45 regarding presentation guidance for unearned premiums and unpaid claims on insurance coverages issued to finance customers.
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See paragraph 942-310-S99-2, SAB Topic 11.H.2, for SEC Staff views on disclosure related to Mexican debt exchange transactions.
","snippet":"See paragraph 942-310-S99-2, SAB Topic 11.H.2, for SEC Staff views on disclosure related to Mexican debt exchange transactions.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:45e28a055f8d3d7aa1b4cebf91ffd0f7003c6c55f5a52568af53076408baa7fc","downloaded_from":"2026-09-09T23:29:37.159Z","last_downloaded_at":"2026-09-09T23:29:37.159Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479255","source_sha256":"479679a7862af8333545d723e0262faa9f9cbb790d4a15b834e3dc473142f9c8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ce3b6aa7a936562f0c96d9e90e2d78488e9119422a2ffb4c1851e182301560f","downloaded_from":"2026-09-09T23:29:37.159Z","last_downloaded_at":"2026-09-09T23:29:37.159Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479255","source_sha256":"479679a7862af8333545d723e0262faa9f9cbb790d4a15b834e3dc473142f9c8"}},{"block":null,"heading":"Allocated Transfer Risk Reserve","paragraphs":[{"citation":"310-942-S50-5","para":"S50-5","html":"
See paragraph 942-310-S99-3, SAB Topic 11.I, for SEC Staff views on disclosures pertaining to an allocated transfer risk reserve.
","snippet":"See paragraph 942-310-S99-3, SAB Topic 11.I, for SEC Staff views on disclosures pertaining to an allocated transfer risk reserve.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:88411397977b5f9d0e65505c136eb186fd84c62051b269751e8e6009ce6fbe17","downloaded_from":"2026-09-09T23:29:37.159Z","last_downloaded_at":"2026-09-09T23:29:37.159Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479255","source_sha256":"479679a7862af8333545d723e0262faa9f9cbb790d4a15b834e3dc473142f9c8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b0da89608aed212ce7e42d5be529c2bf3fd68ca60af20a5585c7eae5b9926d63","downloaded_from":"2026-09-09T23:29:37.159Z","last_downloaded_at":"2026-09-09T23:29:37.159Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479255","source_sha256":"479679a7862af8333545d723e0262faa9f9cbb790d4a15b834e3dc473142f9c8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:78cfbef8de13d907b109c34e3ca3a2b3106dabaf9c80c0d30bd78c2d9e660234","downloaded_from":"2026-09-09T23:29:37.159Z","last_downloaded_at":"2026-09-09T23:29:37.159Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479255","source_sha256":"479679a7862af8333545d723e0262faa9f9cbb790d4a15b834e3dc473142f9c8"}},{"number":"S99","label":"SEC 99 SEC Materials","anchor":"sec-99-sec-materials","is_sec":true,"groups":[{"block":null,"heading":"SEC Staff Guidance","paragraphs":[{"citation":"310-942-S99-1","para":"S99-1","html":"
The following is the text from SAB Topic 11.H.1, Disclosures by Bank Holding Companies Regarding Certain Foreign Loans.
","snippet":"The following is the text from SAB Topic 11.H.1, Disclosures by Bank Holding Companies Regarding Certain Foreign Loans.\nFacts: Certain foreign countries experiencing liquidity problems, by agreement with U.S. banks, have…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bff485aae141657a86e6555a93450939d4d1c49577246305450dabcfdf7ae39d","downloaded_from":"2026-09-09T23:29:40.889Z","last_downloaded_at":"2026-09-09T23:29:40.889Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478116","source_sha256":"804a572a1bbdd94c53ccd4c2253a59aa2389d95ea2fdce4cc699edcff0f03efa"}},{"citation":"310-942-S99-2","para":"S99-2","html":"
The following is the text from SAB Topic 11.H.2, Accounting and Disclosures by Bank Holding Companies for a \"Mexican Debt Exchange\" Transaction.
","snippet":"The following is the text from SAB Topic 11.H.2, Accounting and Disclosures by Bank Holding Companies for a \"Mexican Debt Exchange\" Transaction.\nFacts: Inquiries have been made of the staff regarding certain accounting a…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a69004ca7e7abcdd5684e938e4c7f5d0efe778b7aa52bc9427c90545a282c883","downloaded_from":"2026-09-09T23:29:40.889Z","last_downloaded_at":"2026-09-09T23:29:40.889Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478116","source_sha256":"804a572a1bbdd94c53ccd4c2253a59aa2389d95ea2fdce4cc699edcff0f03efa"}},{"citation":"310-942-S99-3","para":"S99-3","html":"
The following is the text from SAB Topic 11.I, Reporting of an Allocated Transfer Risk Reserve in Filings under the Federal Securities Laws:
","snippet":"The following is the text from SAB Topic 11.I, Reporting of an Allocated Transfer Risk Reserve in Filings under the Federal Securities Laws:\nFacts: The Comptroller of the Currency, Board of Governors of the Federal Reser…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f482b87010fdc0e277c4ee00643885051fe826656e6e4c4082e8fd0f612aca82","downloaded_from":"2026-09-09T23:29:40.889Z","last_downloaded_at":"2026-09-09T23:29:40.889Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478116","source_sha256":"804a572a1bbdd94c53ccd4c2253a59aa2389d95ea2fdce4cc699edcff0f03efa"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:39c73a841efa9a0604bb2bcc148c8d1b1d70dad6b3329ebfe670ae343b67b2cc","downloaded_from":"2026-09-09T23:29:40.889Z","last_downloaded_at":"2026-09-09T23:29:40.889Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478116","source_sha256":"804a572a1bbdd94c53ccd4c2253a59aa2389d95ea2fdce4cc699edcff0f03efa"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:046d4e384362b4cfbe239f6f3ff99e5835ee1372ae0a9bc573e4867766bb449b","downloaded_from":"2026-09-09T23:29:40.889Z","last_downloaded_at":"2026-09-09T23:29:40.889Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478116","source_sha256":"804a572a1bbdd94c53ccd4c2253a59aa2389d95ea2fdce4cc699edcff0f03efa"}}],"enrichment":{"summary":"This Subtopic gives industry guidance for depository and lending institutions on receivables, principally debt-equity swap programs in which a bank converts U.S.-dollar-denominated loans to financially troubled countries into approved local equity investments. A swap is measured at fair value at the date both parties agree to the transaction, considering both the secondary market price of the loan given up and the fair value of the equity or net assets received; a shortfall against the recorded investment in the loan is a loss charged to the allowance for loan losses. It also addresses nonaccrual loans to troubled countries, when interest may again be recognized as income, and gross presentation of customers' liabilities on acceptances.","key_points":["A debt-equity swap shall be measured at fair value at the date the transaction is agreed to by both parties, considering both the secondary market price of the loan given up and the fair value of the equity investment or net assets received, since the thin secondary market may not be the best indicator (310-942-30-1; 310-942-30-2).","Management is responsible for measuring fair value using reasonable methods and assumptions consistent with Topic 820, considering similar cash transactions, estimated cash flows, fair value of similar equity investments, and currency/repatriation restrictions (310-942-30-3).","If the fair value received is less than the recorded investment in the loan, the loss is recognized at the agreement date and generally charged to the allowance for loan losses, including any discount from the official exchange rate imposed as a transaction fee (310-942-35-5).","Loss recoveries or gains indicated by the valuation ordinarily should not be recorded until the equity investment or net assets received are realized in unrestricted cash or cash equivalents (310-942-35-6).","All other fees and transaction costs in a debt-equity swap are expensed as incurred, not capitalized (310-942-25-2).","On a loan whose interest accrual has been suspended, payments received are applied to reduce principal to the extent necessary to eliminate doubt about ultimate collectibility of principal (310-942-35-2); interest may be recognized as income only once the country is current and has normalized relations with the international financial community and the allowance is adequate (310-942-35-3), and a period of payment performance is generally needed before returning loans to accrual status (310-942-35-4).","Customers' liabilities on acceptances shall be reported gross rather than net of the related bankers' acceptance liability (310-942-45-1); loans held for disposition prior to maturity are carried at the lower of amortized cost basis or fair value (310-942-55-1)."],"categories":["Initial measurement","Subsequent measurement","Impairment","Industry-specific"],"audience_level":"advanced","student_note":"Practically, this is niche sovereign-debt/bank guidance, but it illustrates an important asymmetry students often miss: swap losses are recognized immediately at the agreement date (charged to the allowance for loan losses), while indicated gains or loss recoveries wait until the received investment is realized in unrestricted cash. Also note that meeting the \"normalized relations\" conditions permits interest income recognition but does not automatically restore accrual status.","related_topics":["326-20","310-20","820","805","845","942-210"],"key_concepts":["debt-equity swap","nonaccrual loans","allowance for loan losses","sovereign debt of financially troubled countries","fair value measurement","bankers' acceptances","lower of amortized cost basis or fair value","cost recovery of interest"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9026ae541f1c8e9612b0a53e7b5288d5415b8e6c1f703ea626e36862f0244d6e","downloaded_from":"2026-09-09T23:28:59.076Z","last_downloaded_at":"2026-09-09T23:29:40.889Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"942-10","title":"Overall","topic_title":"Financial Services—Depository and Lending","score":0.7979,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:13f884c8ce89f5b3dcc37dee48d5fe36b8609005a4c98eaa3f82d9d3d2b2b270","downloaded_from":"2026-09-10T02:14:00.861Z","last_downloaded_at":"2026-09-10T02:14:20.985Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"210-10","title":"Overall","topic_title":"Balance Sheet","score":0.7579,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8d20a2fd14d1dc6ec66b9d9f9526bbe93576175de72de3f475996b6fbf5fa2ae","downloaded_from":"2026-09-09T22:58:18.165Z","last_downloaded_at":"2026-09-09T22:59:02.715Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not 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timestamps"}},{"number":"505-10","title":"Overall","topic_title":"Equity","score":0.7386,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b1f550f6d9928710fcfa76424833680c03cad309c5ded38778b1c3131c5796e0","downloaded_from":"2026-09-10T00:36:31.592Z","last_downloaded_at":"2026-09-10T00:37:26.444Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"860-30","title":"Secured Borrowing and Collateral","topic_title":"Transfers and Servicing","score":0.7345,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad7f06e47e86bcf4ce231e32a38f51fce4279ecc509f691f9a775d2eb651eb22","downloaded_from":"2026-09-10T02:06:50.852Z","last_downloaded_at":"2026-09-10T02:07:35.766Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"210-20","title":"Offsetting","topic_title":"Balance Sheet","score":0.7331,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:02fb9be947613a871c298dfcae7c56180b785529e223e9d1d773766bafb61f5a","downloaded_from":"2026-09-09T22:59:04.667Z","last_downloaded_at":"2026-09-09T22:59:32.460Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by 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Services—Insurance","topic_title":"Receivables","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ea07ac17b8d39d323181a4d23e4155e3866870c556e3dce90a6b403b0bed2427","downloaded_from":"2026-09-09T23:29:42.889Z","last_downloaded_at":"2026-09-09T23:30:17.133Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1a48a932776a431407911f1c02948a755cb862a89246112b764345fb932f2e27","downloaded_from":"2026-09-09T23:28:59.076Z","last_downloaded_at":"2026-09-09T23:29:40.889Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"310-944","topic":"310","title":"Financial Services—Insurance","area":"Assets","paragraphs":47,"summary":"ASC 310-944 tells insurance entities how to account for receivables: mortgage loans held as investments, reinsurance recoverables, and premium receivables on financial guarantee insurance contracts. Mortgage loans are recognized as assets at principal (or cost if bought at a discount/premium) and carried at amortized cost with an allowance for expected credit losses under Topic 326-20; reinsurance recoverables must be reported gross as assets (no netting against related liabilities absent a legal right of setoff). For financial guarantee contracts with installment premiums, the premium receivable is measured at the present value of premiums expected to be collected using a risk-free rate at inception, with the discount accreted to earnings.","concepts":["mortgage loan receivables","reinsurance recoverable","premium receivable","financial guarantee insurance contract","unearned premium revenue","risk-free discount rate accretion","prepayment assumptions","right of setoff"],"categories":["Recognition","Initial measurement","Subsequent measurement","Industry-specific"],"level":"intermediate","topic_title":"Receivables","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-944-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Reinsurance RecoverableAddedAccounting Standards Update No. 2016-1912/14/2016
944-310-05-1AmendedAccounting Standards Update No. 2016-1912/14/2016
944-310-05-2AmendedAccounting Standards Update No. 2016-1912/14/2016
944-310-25-2AmendedAccounting Standards Update No. 2016-1912/14/2016
944-310-35-3AmendedAccounting Standards Update No. 2016-1306/16/2016
944-310-35-4AmendedAccounting Standards Update No. 2016-1912/14/2016
944-310-35-4AmendedAccounting Standards Update No. 2016-1306/16/2016
944-310-35-6AmendedAccounting Standards Update No. 2016-1306/16/2016
944-310-45-1AmendedAccounting Standards Update No. 2018-0907/16/2018
944-310-45-2AmendedAccounting Standards Update No. 2018-0907/16/2018
944-310-45-4AmendedAccounting Standards Update No. 2016-1306/16/2016
944-310-45-4ASupersededAccounting Standards Update No. 2016-1306/16/2016
944-310-45-5AmendedAccounting Standards Update No. 2016-1912/14/2016
944-310-45-6AmendedAccounting Standards Update No. 2016-1912/14/2016
944-310-50-1AmendedAccounting Standards Update No. 2018-0907/16/2018
944-310-50-2AmendedAccounting Standards Update No. 2016-1912/14/2016
","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nReinsurance Recoverable | Added | Accounting Standards Update No. 2016-19 | 12/14/2016 |…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61b8b31063f5f46e8d29cb0da5f399294a16270c8012c94b4502a2fa26cdac04","downloaded_from":"2026-09-09T23:29:42.889Z","last_downloaded_at":"2026-09-09T23:29:42.889Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477695","source_sha256":"1c4d38273d546b93fe1d639a1003168505aef60bb470a62996b6a650b2c38514"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b469ff1561d447d397a9c8f559ad2c12c99efdb7d4c7c0448e663b8e8772c12","downloaded_from":"2026-09-09T23:29:42.889Z","last_downloaded_at":"2026-09-09T23:29:42.889Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477695","source_sha256":"1c4d38273d546b93fe1d639a1003168505aef60bb470a62996b6a650b2c38514"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3e817be3a6538d412104ed0b053496cb35602ca14d64c37739cab25a78af0c4e","downloaded_from":"2026-09-09T23:29:42.889Z","last_downloaded_at":"2026-09-09T23:29:42.889Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477695","source_sha256":"1c4d38273d546b93fe1d639a1003168505aef60bb470a62996b6a650b2c38514"}},{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-944-05-1","para":"05-1","html":"
This Subtopic provides guidance to insurance entities on accounting for and financial reporting of receivables, including mortgage loan receivables and reinsurance recoverables. The guidance in this Subtopic is provided in the following three Subsections:
  1. a
    General
  2. b
    Reinsurance Contracts
  3. c
    Financial Guarantee Insurance Contracts.
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The Reinsurance Contracts Subsections of this Subtopic provide guidance to insurance entities on accounting for and financial reporting of reinsurance recoverables.
","snippet":"The Reinsurance Contracts Subsections of this Subtopic provide guidance to insurance entities on accounting for and financial reporting of reinsurance recoverables.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:368ba664ccb1cfeda6424610f10318ce87ec9d5cbb6b93e1f151527b6e63fccc","downloaded_from":"2026-09-09T23:29:46.208Z","last_downloaded_at":"2026-09-09T23:29:46.208Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478304","source_sha256":"7efe432dc124a8f79f92e80634b97b3f208c6a16cf5fbd043a76735bb38c6809"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df9031c496f18b282d4aa801435b2a1bac1857a8f3f3aabda5e693598a494ed5","downloaded_from":"2026-09-09T23:29:46.208Z","last_downloaded_at":"2026-09-09T23:29:46.208Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478304","source_sha256":"7efe432dc124a8f79f92e80634b97b3f208c6a16cf5fbd043a76735bb38c6809"}},{"block":"Financial Guarantee Insurance Contracts","heading":null,"paragraphs":[{"citation":"310-944-05-3","para":"05-3","html":"
The Financial Guarantee Insurance Contracts Subsections of this Subtopic provide guidance to insurance entities on accounting for and financial reporting of premium receivable for financial guarantee insurance contracts.
","snippet":"The Financial Guarantee Insurance Contracts Subsections of this Subtopic provide guidance to insurance entities on accounting for and financial reporting of premium receivable for financial guarantee insurance contracts.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d206eb9cfa29e95754f4ddbfd089783be7f35426e80463a3a4ef53dda9c90d71","downloaded_from":"2026-09-09T23:29:46.208Z","last_downloaded_at":"2026-09-09T23:29:46.208Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478304","source_sha256":"7efe432dc124a8f79f92e80634b97b3f208c6a16cf5fbd043a76735bb38c6809"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:10e4b6e1d5abbcb19072dc17207f3a0cd1f1c7245061dd16542799383aaef8df","downloaded_from":"2026-09-09T23:29:46.208Z","last_downloaded_at":"2026-09-09T23:29:46.208Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478304","source_sha256":"7efe432dc124a8f79f92e80634b97b3f208c6a16cf5fbd043a76735bb38c6809"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:03b71054738ebfe5d4d209f0ade9e70ae202f31b2114ee421489d216c8cadb33","downloaded_from":"2026-09-09T23:29:46.208Z","last_downloaded_at":"2026-09-09T23:29:46.208Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478304","source_sha256":"7efe432dc124a8f79f92e80634b97b3f208c6a16cf5fbd043a76735bb38c6809"}},{"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":"310-944-15-1","para":"15-1","html":"
This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 944-10-15.
","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 944-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:da9e6334945cbaf94074c05a988345a8b153b5dde2e31593a9301b0d2650f6e4","downloaded_from":"2026-09-09T23:29:49.574Z","last_downloaded_at":"2026-09-09T23:29:49.574Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479124","source_sha256":"9a7b22de0f4c9f6db8257db74a2783222a076626ccc727fc9beca122c36e73fc"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c6b696032084116fff5e2fd596c0ae0ed1cb765e19e6f39a43c9a185adf3b7cf","downloaded_from":"2026-09-09T23:29:49.574Z","last_downloaded_at":"2026-09-09T23:29:49.574Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479124","source_sha256":"9a7b22de0f4c9f6db8257db74a2783222a076626ccc727fc9beca122c36e73fc"}},{"block":"Reinsurance Contracts","heading":"Overall Guidance","paragraphs":[{"citation":"310-944-15-2","para":"15-2","html":"
The Reinsurance Contracts Subsections of this Subtopic follow the same Scope and Scope Exceptions as outlined in the General Subsection of this Section, with specific instrument qualifications noted below.
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The guidance in the Reinsurance Contracts Subsections of this Subtopic applies only to reinsurance contracts. For guidance on identifying a reinsurance contract, see the Reinsurance Contracts Subsection of Section 944-20-15.
","snippet":"The guidance in the Reinsurance Contracts Subsections of this Subtopic applies only to reinsurance contracts. For guidance on identifying a reinsurance contract, see the Reinsurance Contracts Subsection of Section 944-20…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dbc95bb0a60ad5e0b00c8bde7d3182e41a854e3c59ee62f76c537dfe9148b8df","downloaded_from":"2026-09-09T23:29:49.574Z","last_downloaded_at":"2026-09-09T23:29:49.574Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479124","source_sha256":"9a7b22de0f4c9f6db8257db74a2783222a076626ccc727fc9beca122c36e73fc"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:51ed3e78145c5265ef6bf39cb40ce22ad18ffa4146a24eff759e71b0cdec17bb","downloaded_from":"2026-09-09T23:29:49.574Z","last_downloaded_at":"2026-09-09T23:29:49.574Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479124","source_sha256":"9a7b22de0f4c9f6db8257db74a2783222a076626ccc727fc9beca122c36e73fc"}},{"block":"Financial Guarantee Insurance Contracts","heading":null,"paragraphs":[{"citation":"310-944-15-4","para":"15-4","html":"
The guidance in the Financial Guarantee Insurance Contracts Subsections of this Subtopic applies to all financial guarantee insurance contracts. For guidance in identifying a financial guarantee insurance contract, see the Financial Guarantee Insurance Contracts Subsection of Section 944-20-15.
","snippet":"The guidance in the Financial Guarantee Insurance Contracts Subsections of this Subtopic applies to all financial guarantee insurance contracts. For guidance in identifying a financial guarantee insurance contract, see t…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b9d8afd45a1a657f1fee3babd40cab8a944fc3cbf2dd35d2c6b2817fd658deaa","downloaded_from":"2026-09-09T23:29:49.574Z","last_downloaded_at":"2026-09-09T23:29:49.574Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479124","source_sha256":"9a7b22de0f4c9f6db8257db74a2783222a076626ccc727fc9beca122c36e73fc"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:357e4fe8021a948d546973e3f8b1c807de4de3b168908d2d8230bd59b1f94ee1","downloaded_from":"2026-09-09T23:29:49.574Z","last_downloaded_at":"2026-09-09T23:29:49.574Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479124","source_sha256":"9a7b22de0f4c9f6db8257db74a2783222a076626ccc727fc9beca122c36e73fc"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8174d3d8890bae96c1c333037d9a27ec242ecbf6258b335224ea82c80017a9a2","downloaded_from":"2026-09-09T23:29:49.574Z","last_downloaded_at":"2026-09-09T23:29:49.574Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479124","source_sha256":"9a7b22de0f4c9f6db8257db74a2783222a076626ccc727fc9beca122c36e73fc"}},{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":"Mortgage Loans","paragraphs":[{"citation":"310-944-25-1","para":"25-1","html":"
Mortgage loans shall be recognized as assets.
","snippet":"Mortgage loans shall be recognized as assets.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:12f9bc12bf99284367a9520cdab1a92cea68f984e4c05aa4dfe535acaae953bb","downloaded_from":"2026-09-09T23:29:56.043Z","last_downloaded_at":"2026-09-09T23:29:56.043Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478283","source_sha256":"96a034a0aa60ece3dab0e5884f10d7e65d7d66601ef85c8510045b735bc25d7b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:96e69774a17b51311366400e45c2caebe903440d352df17299cfc23d0ce38839","downloaded_from":"2026-09-09T23:29:56.043Z","last_downloaded_at":"2026-09-09T23:29:56.043Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478283","source_sha256":"96a034a0aa60ece3dab0e5884f10d7e65d7d66601ef85c8510045b735bc25d7b"}},{"block":"Reinsurance Contracts","heading":"Reinsurance Recoverables","paragraphs":[{"citation":"310-944-25-2","para":"25-2","html":"
Ceding entities shall report separately as assets estimated reinsurance recoverables arising from both of the following types of contracts:
  1. a
    Reinsurance contracts that are legal replacements of one insurer by another (often referred to as assumption and novation)
  2. b
    Reinsurance contracts in which a ceding entity is not relieved of the legal liability to its policyholder.
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Paragraph 944-605-30-7 states that if the premiums are received as payments over the period of the financial guarantee insurance contract, the insurance entity shall initially measure the unearned premium revenue at an amount equal to the present value of the premiums due or expected to be collected over the period of the financial guarantee insurance contract. Example 1 in Section 944-605-55 (see paragraph 944-605-55-16) illustrates the application of this paragraph. Paragraph 944-310-30-2 provides guidance on the discount rate and the period used.
","snippet":"Paragraph 944-605-30-7 states that if the premiums are received as payments over the period of the financial guarantee insurance contract, the insurance entity shall initially measure the unearned premium revenue at an a…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:02bdd0de91bad95a6d9e8a146135f3bede4c9458d8272f9b6b80f2d138395d3f","downloaded_from":"2026-09-09T23:29:56.043Z","last_downloaded_at":"2026-09-09T23:29:56.043Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478283","source_sha256":"96a034a0aa60ece3dab0e5884f10d7e65d7d66601ef85c8510045b735bc25d7b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f735bc67ff5c7b2f8c8cce1a94efea21f711d49159d8df4fdabecb0d1b1eff4d","downloaded_from":"2026-09-09T23:29:56.043Z","last_downloaded_at":"2026-09-09T23:29:56.043Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478283","source_sha256":"96a034a0aa60ece3dab0e5884f10d7e65d7d66601ef85c8510045b735bc25d7b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:de99a205770c4af9f23c18c86b03284a2aca3a5ffaec2c6e8b38e530a83d0841","downloaded_from":"2026-09-09T23:29:56.043Z","last_downloaded_at":"2026-09-09T23:29:56.043Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478283","source_sha256":"96a034a0aa60ece3dab0e5884f10d7e65d7d66601ef85c8510045b735bc25d7b"}},{"number":"30","label":"30 Initial Measurement","anchor":"30-initial-measurement","is_sec":false,"groups":[{"block":null,"heading":"Mortgage Loans","paragraphs":[{"citation":"310-944-30-1","para":"30-1","html":"
Mortgage loans recognized under paragraph 944-310-25-1 shall be measured initially at outstanding principal balances if acquired at par value, or at cost if purchased at a discount or premium.
","snippet":"Mortgage loans recognized under paragraph 944-310-25-1 shall be measured initially at outstanding principal balances if acquired at par value, or at cost if purchased at a discount or premium.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:27bed0634e16d13341993ab374e16fb827d5c141b3a8450e333f03db56ec56e5","downloaded_from":"2026-09-09T23:29:59.994Z","last_downloaded_at":"2026-09-09T23:29:59.994Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479565","source_sha256":"2ebf084c1fd3666736a2378f93ac64315c52507e1c5d2cb92548dd306dcfa151"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:03472ab0056cc832ef7815da136399c3fbc472406efb6ac52c2d32bc52847b04","downloaded_from":"2026-09-09T23:29:59.994Z","last_downloaded_at":"2026-09-09T23:29:59.994Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479565","source_sha256":"2ebf084c1fd3666736a2378f93ac64315c52507e1c5d2cb92548dd306dcfa151"}},{"block":"Financial Guarantee Insurance Contracts","heading":"Receivable for Future Premiums","paragraphs":[{"citation":"310-944-30-2","para":"30-2","html":"
An insurance entity shall determine the present value of the premiums due or expected to be collected using a discount rate that reflects the risk-free rate at the inception of the contract. The risk-free rate shall be based on the contract period of the insurance contract unless the insurance entity is permitted to consider prepayments pursuant to the following paragraph. The discount amount shall be accreted on the premium receivable through earnings over that same period. Example 1 (see paragraph 944-310-55-1) illustrates application of this guidance including the method of accretion.
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The period of a financial guarantee insurance contract is the expected period of risk that generally equates to the contract period. However, in some instances, the expected period of risk is significantly shorter than the full contract period due to expected prepayments. The expected period may be used only if a homogenous pool of assets underlying the insured financial obligation is contractually prepayable. In those instances, prepayment assumptions may be used to determine an expected period if those prepayments are probable and the timing and amount of prepayments can be reasonably estimated. The election to use prepayment assumptions to determine an expected period is an accounting policy decision (that is, it is not a contract-by-contract election).
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Mortgage loans recognized under paragraph 944-310-25-1 shall be measured subsequently at outstanding principal balances if acquired at par value, or at amortized cost if purchased at a discount or premium, with an allowance for estimated uncollectible amounts, if any.
","snippet":"Mortgage loans recognized under paragraph 944-310-25-1 shall be measured subsequently at outstanding principal balances if acquired at par value, or at amortized cost if purchased at a discount or premium, with an allowa…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a3aec0f78db4c93978becfae49a5891be7556ce4767c6abfc0681af35fea071d","downloaded_from":"2026-09-09T23:30:02.145Z","last_downloaded_at":"2026-09-09T23:30:02.145Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478257","source_sha256":"3ea1a5772c0412fa6b871daddd478a7ba4f3831c3dcbd25a63c228d5b2fb702d"}},{"citation":"310-944-35-2","para":"35-2","html":"
Paragraph 944-310-45-3 states that amortization and other related charges or credits shall be charged or credited to investment income.
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Paragraph 944-310-45-4 states that changes in the allowance for credit losses relating to mortgage loans shall be included in income as prescribed in Subtopic 326-20 on financial instruments measured at amortized cost.
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Because the valuation of reinsurance recoverables depends on the terms of the reinsurance contract and on estimates used in measuring the liabilities relating to the reinsured contracts, this Subtopic does not stipulate a specific valuation method. An entity shall measure contingent losses relating to disputed amounts in accordance with Subtopic 450-20 on loss contingencies. However, the ceding entity shall measure expected credit losses relating to reinsurance recoverables in accordance with Subtopic 326-20 on financial instruments measured at amortized cost.
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If an expected period is used as the period of the financial guarantee insurance contract to measure the unearned premium revenue, an insurance entity shall adjust the prepayment assumptions when those assumptions change. The adjustment to the unearned premium revenue shall equal the adjustment to the premium receivable with no effect on earnings at the time of the adjustment. The discount rate shall be updated to a current risk-free rate only when prepayment assumptions change. Example 1 (see paragraph 944-310-55-1) illustrates the accounting when prepayment assumptions change.
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An insurance entity shall measure expected credit losses relating to the premium receivable in accordance with Subtopic 326-20 on financial instruments measured at amortized cost with a corresponding adjustment to earnings. The insurance entity shall consider as part of its assessment of recognition and measurement of the claim liability (see the Financial Guarantee Insurance Contracts Subsections in Subtopic 944-40) whether the premiums expected to be collected (the premium receivable) are fully collectible.
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Paragraph 944-605-35-16 states that in instances where a contract period is used as the period of the financial guarantee insurance contract to measure the unearned premium revenue, an insurance entity shall adjust the unearned premium revenue to reflect early principal payments as they occur. That paragraph states also that the adjustment to the unearned premium revenue shall equal the adjustment to the premium receivable.
","snippet":"Paragraph 944-605-35-16 states that in instances where a contract period is used as the period of the financial guarantee insurance contract to measure the unearned premium revenue, an insurance entity shall adjust the u…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2b915839b3960b2b59e4832e97328b2ad53d139242ed77e0706fb5d8aba00bc5","downloaded_from":"2026-09-09T23:30:02.145Z","last_downloaded_at":"2026-09-09T23:30:02.145Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478257","source_sha256":"3ea1a5772c0412fa6b871daddd478a7ba4f3831c3dcbd25a63c228d5b2fb702d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a23769de4b3f6f42408ddddc636c92a30f26a7299867d33f245a430b14ab178f","downloaded_from":"2026-09-09T23:30:02.145Z","last_downloaded_at":"2026-09-09T23:30:02.145Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478257","source_sha256":"3ea1a5772c0412fa6b871daddd478a7ba4f3831c3dcbd25a63c228d5b2fb702d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a2d68f3c454feb0a9a34141275f6d4f113f8aa0b04cf24d4389ba086ad47a79a","downloaded_from":"2026-09-09T23:30:02.145Z","last_downloaded_at":"2026-09-09T23:30:02.145Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478257","source_sha256":"3ea1a5772c0412fa6b871daddd478a7ba4f3831c3dcbd25a63c228d5b2fb702d"}},{"number":"40","label":"40 Derecognition","anchor":"40-derecognition","is_sec":false,"groups":[{"block":null,"heading":"Mortgage Loans","paragraphs":[{"citation":"310-944-40-1","para":"40-1","html":"
Paragraph 944-325-40-1 states that realized gains and losses shall not be deferred, either directly or indirectly.
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Realized gains and losses on investments in mortgage loans (except those that are accounted for as either hedges of net investments in foreign operations [see Subtopic 815-35] or cash flow hedges [see Subtopic 815-30]) shall be reported in the statement of earnings as a component of other income, on a pretax basis.
","snippet":"Realized gains and losses on investments in mortgage loans (except those that are accounted for as either hedges of net investments in foreign operations [see Subtopic 815-35] or cash flow hedges [see Subtopic 815-30]) s…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b27f83c7ef8e93d977e075f3ed6d610aacdb5c83983a6b9bc4c9b06f0837e5d","downloaded_from":"2026-09-09T23:30:08.084Z","last_downloaded_at":"2026-09-09T23:30:08.084Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477409","source_sha256":"bbed13ec7431e6982190b94d984071be16bdbfd59dac838ddefbd507bb5913e6"}},{"citation":"310-944-45-2","para":"45-2","html":"
If not presented as a separate item in the statement of earnings, realized gains and losses shall be disclosed in the notes to financial statements (see paragraph 944-310-50-1).
","snippet":"If not presented as a separate item in the statement of earnings, realized gains and losses shall be disclosed in the notes to financial statements (see paragraph 944-310-50-1).","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e990c25db61cb66f5bba652b12ec94d3d7627fd826484f5a7cb4f96bf1ef5ca0","downloaded_from":"2026-09-09T23:30:08.084Z","last_downloaded_at":"2026-09-09T23:30:08.084Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477409","source_sha256":"bbed13ec7431e6982190b94d984071be16bdbfd59dac838ddefbd507bb5913e6"}},{"citation":"310-944-45-3","para":"45-3","html":"
Amortization and other related charges or credits shall be charged or credited to investment income.
","snippet":"Amortization and other related charges or credits shall be charged or credited to investment income.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75331a5ae9116a43392969bd1cb23a600a7ff112fced2da625f7ded4711c2558","downloaded_from":"2026-09-09T23:30:08.084Z","last_downloaded_at":"2026-09-09T23:30:08.084Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477409","source_sha256":"bbed13ec7431e6982190b94d984071be16bdbfd59dac838ddefbd507bb5913e6"}},{"citation":"310-944-45-4","para":"45-4","html":"
Changes in the allowance for credit losses relating to mortgage loans shall be included in income as prescribed in Subtopic 326-20 on financial instruments measured at amortized cost.
","snippet":"Changes in the allowance for credit losses relating to mortgage loans shall be included in income as prescribed in Subtopic 326-20 on financial instruments measured at amortized cost.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9d97ad8424651ff8fafa45ef42ab2cf1335e3dde69f19701d865b1e74e92a723","downloaded_from":"2026-09-09T23:30:08.084Z","last_downloaded_at":"2026-09-09T23:30:08.084Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477409","source_sha256":"bbed13ec7431e6982190b94d984071be16bdbfd59dac838ddefbd507bb5913e6"}},{"citation":"310-944-45-4A","para":"45-4A","html":"
Paragraph superseded by Accounting Standards Update No. 2016-13.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-13.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d05c40f5f8cf2ac93c58321e2c39372df7b32fc4d532dd8694a769b66b3ff8b2","downloaded_from":"2026-09-09T23:30:08.084Z","last_downloaded_at":"2026-09-09T23:30:08.084Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477409","source_sha256":"bbed13ec7431e6982190b94d984071be16bdbfd59dac838ddefbd507bb5913e6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:de61f901689021e32fd98caa9de85aeee2a094640a9f3df4d9fb73341ed860cf","downloaded_from":"2026-09-09T23:30:08.084Z","last_downloaded_at":"2026-09-09T23:30:08.084Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477409","source_sha256":"bbed13ec7431e6982190b94d984071be16bdbfd59dac838ddefbd507bb5913e6"}},{"block":"Reinsurance Contracts","heading":"Reinsurance Recoverables","paragraphs":[{"citation":"310-944-45-5","para":"45-5","html":"
A ceding entity shall report an estimated reinsurance recoverable arising from those contracts described in paragraph 944-310-25-2 separately as an asset.
","snippet":"A ceding entity shall report an estimated reinsurance recoverable arising from those contracts described in paragraph 944-310-25-2 separately as an asset.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f9c3469588eda045e92eb25a8e0f6232ad206441156abe24e55c186359448e17","downloaded_from":"2026-09-09T23:30:08.084Z","last_downloaded_at":"2026-09-09T23:30:08.084Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477409","source_sha256":"bbed13ec7431e6982190b94d984071be16bdbfd59dac838ddefbd507bb5913e6"}},{"citation":"310-944-45-6","para":"45-6","html":"
Although amounts recoverable on unasserted claims shall be reported as reinsurance recoverables, details of the amounts comprising reinsurance recoverables may be presented separately.
","snippet":"Although amounts recoverable on unasserted claims shall be reported as reinsurance recoverables, details of the amounts comprising reinsurance recoverables may be presented separately.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9bac7f0c61cbbb7772c37d2599f3515351894c7121f9df2d44f72f02c7eb4f1f","downloaded_from":"2026-09-09T23:30:08.084Z","last_downloaded_at":"2026-09-09T23:30:08.084Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477409","source_sha256":"bbed13ec7431e6982190b94d984071be16bdbfd59dac838ddefbd507bb5913e6"}},{"citation":"310-944-45-7","para":"45-7","html":"
Amounts receivable and payable between the ceding entity and an individual reinsurer shall be offset only if a legal right of setoff exists as defined in Subtopic 210-20, even if the ceding entity and reinsurer are affiliated entities. However, if the ceding entity and reinsurer are affiliated entities, the amounts shall be eliminated in consolidation when the affiliated entities are included in consolidated financial statements.
","snippet":"Amounts receivable and payable between the ceding entity and an individual reinsurer shall be offset only if a legal right of setoff exists as defined in Subtopic 210-20, even if the ceding entity and reinsurer are affil…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0e84893f86dee392b72ed5c729455d10aaf94e3b346b49d199cd98b061298b57","downloaded_from":"2026-09-09T23:30:08.084Z","last_downloaded_at":"2026-09-09T23:30:08.084Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477409","source_sha256":"bbed13ec7431e6982190b94d984071be16bdbfd59dac838ddefbd507bb5913e6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:795b9685d19a0985d4319b3ed07669273d1a62d4c2a80040856cff46be0bc776","downloaded_from":"2026-09-09T23:30:08.084Z","last_downloaded_at":"2026-09-09T23:30:08.084Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477409","source_sha256":"bbed13ec7431e6982190b94d984071be16bdbfd59dac838ddefbd507bb5913e6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:514251fa0360cceee5de2f8ff5e2989a1b5e6f5f79d04a1195458d13346c60b6","downloaded_from":"2026-09-09T23:30:08.084Z","last_downloaded_at":"2026-09-09T23:30:08.084Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477409","source_sha256":"bbed13ec7431e6982190b94d984071be16bdbfd59dac838ddefbd507bb5913e6"}},{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":"Mortgage Loans","paragraphs":[{"citation":"310-944-50-1","para":"50-1","html":"
If realized gains and losses are not presented as a separate item in the statement of earnings, they shall be disclosed in the notes to financial statements.
","snippet":"If realized gains and losses are not presented as a separate item in the statement of earnings, they shall be disclosed in the notes to financial statements.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5117815c4a31b5d214d53f91da7a66e513bb0543dc170e7a5dc4626476c9d0e2","downloaded_from":"2026-09-09T23:30:11.341Z","last_downloaded_at":"2026-09-09T23:30:11.341Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477363","source_sha256":"60f848f5969d7d84ce83b3e82dcdfcea0bcc8989bada2f5a7e195b8d46a25fd2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:10a4fbb9a9567f275015aeb609d02a40c424b3c0acbbc0cb524ac00d4fbab992","downloaded_from":"2026-09-09T23:30:11.341Z","last_downloaded_at":"2026-09-09T23:30:11.341Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477363","source_sha256":"60f848f5969d7d84ce83b3e82dcdfcea0bcc8989bada2f5a7e195b8d46a25fd2"}},{"block":"Reinsurance Contracts","heading":"Reinsurance Recoverables","paragraphs":[{"citation":"310-944-50-2","para":"50-2","html":"
Paragraph 944-310-45-6 states that, although amounts recoverable on unasserted claims shall be reported as reinsurance recoverables, details of the amounts comprising reinsurance recoverables may be presented separately.
","snippet":"Paragraph 944-310-45-6 states that, although amounts recoverable on unasserted claims shall be reported as reinsurance recoverables, details of the amounts comprising reinsurance recoverables may be presented separately.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5a2efa74cc7a1e02753c5f4abb1fe4186488dc77008b55d1e3f753ecf8e59548","downloaded_from":"2026-09-09T23:30:11.341Z","last_downloaded_at":"2026-09-09T23:30:11.341Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477363","source_sha256":"60f848f5969d7d84ce83b3e82dcdfcea0bcc8989bada2f5a7e195b8d46a25fd2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:82dd973505d8ad3beab1e9bb13b88e0663a4b0e3f857b93c21783b6f1482966f","downloaded_from":"2026-09-09T23:30:11.341Z","last_downloaded_at":"2026-09-09T23:30:11.341Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477363","source_sha256":"60f848f5969d7d84ce83b3e82dcdfcea0bcc8989bada2f5a7e195b8d46a25fd2"}},{"block":"Financial Guarantee Insurance Contracts","heading":null,"paragraphs":[{"citation":"310-944-50-3","para":"50-3","html":"
To meet the disclosure objective in paragraph 944-20-50-7, an insurance entity shall disclose all of the following information for each annual period and interim period:
  1. a
    For financial guarantee insurance contracts where premiums are received as payments over the period of the contract, rather than at inception, all of the following:
    1. 1
      The premium receivable as of the date(s) of the statement of financial position and the line item in the statement of financial position where the amount is reported (if not presented separately)
    2. 2
      The unearned premium revenue as of the date(s) of the statement of financial position and the line item in the statement of financial position where the amount is reported (if not presented separately)
    3. 3
      The amount of accretion on the premium receivable and the line item in the statement of income where that amount is reported (if not presented separately)
    4. 4
      The weighted-average risk-free rate used to discount the premiums expected to be collected
    5. 5
      The weighted-average period of the premium receivable.
  2. b
    A schedule of premiums expected to be collected related to the premium receivable detailing both of the following:
    1. 1
      The four quarters of the subsequent annual period and each of the next four annual periods
    2. 2
      The remaining periods aggregated in five-year increments.
  3. c
    A rollforward of the premium receivable for the period, including all of the following:
    1. 1
      The beginning premium receivable
    2. 2
      Premium payments received
    3. 3
      New business written
    4. 4
      Adjustments to the premium receivable, including all of the following:
      1. i
        Adjustments for changes in the period of a financial guarantee insurance contract
      2. ii
        An explanation of why the adjustments in item (c)(4)(i) occurred
      3. iii
        Accretion of the premium receivable discount
      4. iv
        Other adjustments with explanations provided.
    5. 5
      The ending premium receivable.
","snippet":"To meet the disclosure objective in paragraph 944-20-50-7, an insurance entity shall disclose all of the following information for each annual period and interim period:\n(a) For financial guarantee insurance contracts wh…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:999b9eac4771c7d2982e1befa93284ca8dcf0c09972cb55cfece0ebd81be2e80","downloaded_from":"2026-09-09T23:30:11.341Z","last_downloaded_at":"2026-09-09T23:30:11.341Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477363","source_sha256":"60f848f5969d7d84ce83b3e82dcdfcea0bcc8989bada2f5a7e195b8d46a25fd2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ec1ebb67c980157a1b1ecafb119ac47473da2bb77f29f48eeaf034477fce5668","downloaded_from":"2026-09-09T23:30:11.341Z","last_downloaded_at":"2026-09-09T23:30:11.341Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477363","source_sha256":"60f848f5969d7d84ce83b3e82dcdfcea0bcc8989bada2f5a7e195b8d46a25fd2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bfd7e3c584c58a4ba38424f64530e20f65a2282235b60a9cca717e44ce238564","downloaded_from":"2026-09-09T23:30:11.341Z","last_downloaded_at":"2026-09-09T23:30:11.341Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477363","source_sha256":"60f848f5969d7d84ce83b3e82dcdfcea0bcc8989bada2f5a7e195b8d46a25fd2"}},{"number":"55","label":"55 Implementation Guidance and Illustrations","anchor":"55-implementation-guidance-and-illustrations","is_sec":false,"groups":[{"block":"Financial Guarantee Insurance Contracts","heading":"Illustrations","paragraphs":[{"citation":"310-944-55-1","para":"55-1","html":"
This Example illustrates the accounting when prepayment assumptions change and illustrates the resulting change to the expected period required by paragraph 944-310-35-5. This Example assumes that annual premiums are received as payments over the expected period of the financial guarantee insurance contract and further assumes all of the following:
","snippet":"This Example illustrates the accounting when prepayment assumptions change and illustrates the resulting change to the expected period required by paragraph 944-310-35-5. This Example assumes that annual premiums are rec…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:13102a63eff80b499cfe38e5c92f5e812fc0743b1a8559f7b0213757bbd4f8bf","downloaded_from":"2026-09-09T23:30:15.101Z","last_downloaded_at":"2026-09-09T23:30:15.101Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478942","source_sha256":"5ac9ccfa14a6033d82a274f24ce7da684bee1ffda260f303c54e60d7f7fd56c2"}},{"citation":"310-944-55-2","para":"55-2","html":"
The following table illustrates all of the following, estimated at inception:
  1. a
    The expected insured principal amounts outstanding during each period
  2. b
    The expected insured principal payments
  3. c
    The expected premium payments
  4. d
    The present value of premiums expected.
","snippet":"The following table illustrates all of the following, estimated at inception:\n(a) The expected insured principal amounts outstanding during each period\n(b) The expected insured principal payments\n(c) The expected premium…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8a1cedf627e2825b159aecb3378e40597b1d4d4cdf1f76d9a11c2399cebb43a0","downloaded_from":"2026-09-09T23:30:15.101Z","last_downloaded_at":"2026-09-09T23:30:15.101Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478942","source_sha256":"5ac9ccfa14a6033d82a274f24ce7da684bee1ffda260f303c54e60d7f7fd56c2"}},{"citation":"310-944-55-3","para":"55-3","html":"
The constant rate is calculated in the table in the preceding paragraph as the ratio of the present value of the premiums expected to be collected and the sum of all insured principal amounts outstanding during each reporting period.
","snippet":"The constant rate is calculated in the table in the preceding paragraph as the ratio of the present value of the premiums expected to be collected and the sum of all insured principal amounts outstanding during each repo…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f26615578460e968ff14401300eaa0e07cc9ea1f9e870ed2f875d3e40ecf8b37","downloaded_from":"2026-09-09T23:30:15.101Z","last_downloaded_at":"2026-09-09T23:30:15.101Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478942","source_sha256":"5ac9ccfa14a6033d82a274f24ce7da684bee1ffda260f303c54e60d7f7fd56c2"}},{"citation":"310-944-55-4","para":"55-4","html":"
The following table presents the rollforward of the premium receivable from period to period. The premium receivable will decrease during the year as expected premium payments are received, and it will increase as a result of the accretion of the discount on the premium receivable each period that is recognized in earnings.
","snippet":"The following table presents the rollforward of the premium receivable from period to period. The premium receivable will decrease during the year as expected premium payments are received, and it will increase as a resu…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:717e0a7ecbce330a71235365939d2f6feb34cee88ca2b86c817d925efa9cc972","downloaded_from":"2026-09-09T23:30:15.101Z","last_downloaded_at":"2026-09-09T23:30:15.101Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478942","source_sha256":"5ac9ccfa14a6033d82a274f24ce7da684bee1ffda260f303c54e60d7f7fd56c2"}},{"citation":"310-944-55-5","para":"55-5","html":"
The following table illustrates that the expected total revenue recognized each period will be the sum of the expected premium revenue recognized each period based on the constant rate of 0.0090729 and the accretion of the discount on the premium receivable each period. The depiction of expected premium revenue recognized and accretion of discount on premium receivable in the table is not intended to draw any conclusions about the presentation of these amounts in the statement of income.
","snippet":"The following table illustrates that the expected total revenue recognized each period will be the sum of the expected premium revenue recognized each period based on the constant rate of 0.0090729 and the accretion of t…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e9e7bd44c0c29464053556c18565c6ed6a7f39b142cd2964eaeb0762f2a287c8","downloaded_from":"2026-09-09T23:30:15.101Z","last_downloaded_at":"2026-09-09T23:30:15.101Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478942","source_sha256":"5ac9ccfa14a6033d82a274f24ce7da684bee1ffda260f303c54e60d7f7fd56c2"}},{"citation":"310-944-55-6","para":"55-6","html":"
The following table illustrates the reduction of the unearned premium revenue due to the recognition of premium revenue during each reporting period.
","snippet":"The following table illustrates the reduction of the unearned premium revenue due to the recognition of premium revenue during each reporting period.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f3d9ec5e3dba747cc101b4a3beeb5b5a778f5074ab9bab74472d0f4c8cef4c7e","downloaded_from":"2026-09-09T23:30:15.101Z","last_downloaded_at":"2026-09-09T23:30:15.101Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478942","source_sha256":"5ac9ccfa14a6033d82a274f24ce7da684bee1ffda260f303c54e60d7f7fd56c2"}},{"citation":"310-944-55-7","para":"55-7","html":"
At the beginning of Year 3, the insurance entity estimates that prepayments will differ from its initial assumptions. Its new estimate is that the expected period is nine years from inception (the change represents a change in assumptions and not a change due to an error, which would be accounted for in accordance with Topic 250).
","snippet":"At the beginning of Year 3, the insurance entity estimates that prepayments will differ from its initial assumptions. Its new estimate is that the expected period is nine years from inception (the change represents a cha…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:af2d1fbce1676d6bbaed20f27e406ba3380db29e7703a0ad770a6b96cdc1340d","downloaded_from":"2026-09-09T23:30:15.101Z","last_downloaded_at":"2026-09-09T23:30:15.101Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478942","source_sha256":"5ac9ccfa14a6033d82a274f24ce7da684bee1ffda260f303c54e60d7f7fd56c2"}},{"citation":"310-944-55-8","para":"55-8","html":"
The following table illustrates the information presented in the table in paragraph 944-310-55-2 as if the new prepayment assumptions were used from inception. The constant rate calculated in the table is not the new constant rate, but, rather, is presented here to assist in understanding the calculations necessary to determine the adjustment. For simplicity, the discount rate has not been updated when the prepayment assumptions change as required by paragraph 944-310-35-5. If the discount rate had changed at the time of the change in prepayment assumptions, that new discount rate would be used.
","snippet":"The following table illustrates the information presented in the table in paragraph 944-310-55-2 as if the new prepayment assumptions were used from inception. The constant rate calculated in the table is not the new con…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:da30450e657d23ad0794e0ad07eb80026ef328a299de3ee58a964356bcd6f249","downloaded_from":"2026-09-09T23:30:15.101Z","last_downloaded_at":"2026-09-09T23:30:15.101Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478942","source_sha256":"5ac9ccfa14a6033d82a274f24ce7da684bee1ffda260f303c54e60d7f7fd56c2"}},{"citation":"310-944-55-9","para":"55-9","html":"
The following table illustrates the information presented in the table in paragraph 944-310-55-4 as if the new prepayment assumptions were used from inception.
","snippet":"The following table illustrates the information presented in the table in paragraph 944-310-55-4 as if the new prepayment assumptions were used from inception.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9f9432c2a28286e18811e7aa62ce98f641c3a47c38a2b4447b4dd6f38be83a51","downloaded_from":"2026-09-09T23:30:15.101Z","last_downloaded_at":"2026-09-09T23:30:15.101Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478942","source_sha256":"5ac9ccfa14a6033d82a274f24ce7da684bee1ffda260f303c54e60d7f7fd56c2"}},{"citation":"310-944-55-10","para":"55-10","html":"
The following table illustrates the information presented in the table in paragraph 944-310-55-5 as if the new prepayment assumptions were used from inception. The depiction of expected premium revenue recognized and accretion of discount on premium receivable in the table is not intended to draw any conclusions about the presentation of these amounts in the statement of income.
","snippet":"The following table illustrates the information presented in the table in paragraph 944-310-55-5 as if the new prepayment assumptions were used from inception. The depiction of expected premium revenue recognized and acc…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7129a99315ed392be90a34d53138cfe4ef358f2dae5703405c13ced37d429bbd","downloaded_from":"2026-09-09T23:30:15.101Z","last_downloaded_at":"2026-09-09T23:30:15.101Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478942","source_sha256":"5ac9ccfa14a6033d82a274f24ce7da684bee1ffda260f303c54e60d7f7fd56c2"}},{"citation":"310-944-55-11","para":"55-11","html":"
The following table illustrates the information presented in the table in paragraph 944-310-55-6 as if the new prepayment assumptions were used from inception.
","snippet":"The following table illustrates the information presented in the table in paragraph 944-310-55-6 as if the new prepayment assumptions were used from inception.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d2bb0edee0999c88a13a2c8fd48d4a72eb9c0c246a3e69b3dabfc3cb67cde9ff","downloaded_from":"2026-09-09T23:30:15.101Z","last_downloaded_at":"2026-09-09T23:30:15.101Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478942","source_sha256":"5ac9ccfa14a6033d82a274f24ce7da684bee1ffda260f303c54e60d7f7fd56c2"}},{"citation":"310-944-55-12","para":"55-12","html":"
Based on the new constant rate, the adjustment to the premium receivable and unearned premium revenue is an increase of $530,590 (calculated as the premium receivable end-of-year balance in Year 2 using the updated prepayment assumptions [$2,272,411 from the table in paragraph 944-310-55-9] less the premium receivable end-of-year balance in Year 2 using the initial prepayment assumptions [$1,741,821 from the table in paragraph 944-310-55-4]).
","snippet":"Based on the new constant rate, the adjustment to the premium receivable and unearned premium revenue is an increase of $530,590 (calculated as the premium receivable end-of-year balance in Year 2 using the updated prepa…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:675040c86465e86a74912e082c56b6f98a55b5d543d838fcb4a0774885014f68","downloaded_from":"2026-09-09T23:30:15.101Z","last_downloaded_at":"2026-09-09T23:30:15.101Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478942","source_sha256":"5ac9ccfa14a6033d82a274f24ce7da684bee1ffda260f303c54e60d7f7fd56c2"}},{"citation":"310-944-55-13","para":"55-13","html":"
The following calculation illustrates how the unearned premium revenue balance is determined at the beginning of Year 3.
","snippet":"The following calculation illustrates how the unearned premium revenue balance is determined at the beginning of Year 3.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:71f8cca3a19314de461882d844a566df5447c99bfda3d1a9df527934d21920af","downloaded_from":"2026-09-09T23:30:15.101Z","last_downloaded_at":"2026-09-09T23:30:15.101Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478942","source_sha256":"5ac9ccfa14a6033d82a274f24ce7da684bee1ffda260f303c54e60d7f7fd56c2"}},{"citation":"310-944-55-14","para":"55-14","html":"
The following table illustrates both of the following:
  1. a
    The actual premium revenue recognized and discount accreted on the premium receivable for Years 1 and 2
  2. b
    The revised expected premium revenue recognition and accretion on the premium receivable from Years 3-9 based on the new prepayment assumptions.
The depiction of expected premium revenue recognized and accretion of discount on premium receivable in the table is not intended to draw any conclusions about the presentation of these amounts in the statement of income.
","snippet":"The following table illustrates both of the following:\n(a) The actual premium revenue recognized and discount accreted on the premium receivable for Years 1 and 2\n(b) The revised expected premium revenue recognition and …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3340354cd7387b65dcf41c9b77ed8748f6e405d9060be9e814898e394b5f86a4","downloaded_from":"2026-09-09T23:30:15.101Z","last_downloaded_at":"2026-09-09T23:30:15.101Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478942","source_sha256":"5ac9ccfa14a6033d82a274f24ce7da684bee1ffda260f303c54e60d7f7fd56c2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f41ccc5588bab2786934a9d6e9d2cb87b2b1494b12e27faf54d88ba7b025f36e","downloaded_from":"2026-09-09T23:30:15.101Z","last_downloaded_at":"2026-09-09T23:30:15.101Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478942","source_sha256":"5ac9ccfa14a6033d82a274f24ce7da684bee1ffda260f303c54e60d7f7fd56c2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:847f0d0589f4dbaa0921acfe7f9dfeb312a95ab82fdc91c9d407539f9764d88e","downloaded_from":"2026-09-09T23:30:15.101Z","last_downloaded_at":"2026-09-09T23:30:15.101Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478942","source_sha256":"5ac9ccfa14a6033d82a274f24ce7da684bee1ffda260f303c54e60d7f7fd56c2"}}],"enrichment":{"summary":"ASC 310-944 tells insurance entities how to account for receivables: mortgage loans held as investments, reinsurance recoverables, and premium receivables on financial guarantee insurance contracts. Mortgage loans are recognized as assets at principal (or cost if bought at a discount/premium) and carried at amortized cost with an allowance for expected credit losses under Topic 326-20; reinsurance recoverables must be reported gross as assets (no netting against related liabilities absent a legal right of setoff). For financial guarantee contracts with installment premiums, the premium receivable is measured at the present value of premiums expected to be collected using a risk-free rate at inception, with the discount accreted to earnings.","key_points":["Mortgage loans shall be recognized as assets (944-310-25-1), measured initially at outstanding principal if acquired at par or at cost if purchased at a discount or premium (944-310-30-1), and subsequently at outstanding principal or amortized cost with an allowance for estimated uncollectible amounts (944-310-35-1).","Realized gains and losses on mortgage loan investments are reported pretax in other income in the statement of earnings (or disclosed in the notes), amortization goes to investment income, and changes in the allowance for credit losses follow Subtopic 326-20 (944-310-45-1 through 45-4; 944-310-50-1).","Ceding entities must report estimated reinsurance recoverables separately as assets for both assumption-and-novation contracts and contracts where the ceding entity is not relieved of legal liability to the policyholder (944-310-25-2; 944-310-45-5).","No single valuation method is prescribed for reinsurance recoverables; disputed amounts are contingent losses under Subtopic 450-20, while expected credit losses on recoverables follow Subtopic 326-20 (944-310-35-4).","Receivables and payables between a ceding entity and an individual reinsurer may be offset only if a legal right of setoff exists under Subtopic 210-20, even for affiliates (though affiliate amounts are eliminated in consolidation) (944-310-45-7).","For installment-premium financial guarantee insurance contracts, the premium receivable equals the present value of premiums due or expected to be collected discounted at the risk-free rate at inception over the contract period, with the discount accreted through earnings (944-310-25-3; 944-310-30-2).","An expected (shorter) period may be used only if a homogenous pool of contractually prepayable assets underlies the insured obligation and prepayments are probable and reasonably estimable; this is an entity-wide accounting policy election, and changes in prepayment assumptions adjust premium receivable and unearned premium revenue by equal amounts with no earnings effect, updating the discount rate to a current risk-free rate (944-310-30-3; 944-310-35-5)."],"categories":["Recognition","Initial measurement","Subsequent measurement","Industry-specific"],"audience_level":"intermediate","student_note":"Exam traps here are the gross-reporting rule for reinsurance recoverables (you cannot net them against reserves unless a legal right of setoff exists) and the fact that a change in prepayment assumptions on a financial guarantee premium receivable is a balance-sheet-only adjustment—the offsetting change to unearned premium revenue means no gain or loss at the date of change, only a revised revenue pattern going forward.","related_topics":["944-605","944-40","944-20","326-20","210-20","450-20"],"key_concepts":["mortgage loan receivables","reinsurance recoverable","premium receivable","financial guarantee insurance contract","unearned premium revenue","risk-free discount rate accretion","prepayment assumptions","right of setoff"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f2a8acd7712ad2c9bfd6800aa17604262b8651204c69a67352a6c71b8cdc8b3d","downloaded_from":"2026-09-09T23:29:42.889Z","last_downloaded_at":"2026-09-09T23:30:17.133Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"605-944","title":"Financial Services—Insurance","topic_title":"Revenue Recognition","score":0.8426,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b10db6738ca3e0a3064b5632fe74efc3fef39ac48b86a6a4d6badcaf79277d5f","downloaded_from":"2026-09-10T00:49:17.918Z","last_downloaded_at":"2026-09-10T00:49:46.481Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"944-40","title":"Claim Costs and Liabilities for Future Policy Benefits","topic_title":"Financial Services—Insurance","score":0.7943,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:30d193a7e6aa68287d20ed4ec510a4a95efec66535bb9eb48bea3f98d82c5c5a","downloaded_from":"2026-09-10T02:16:26.116Z","last_downloaded_at":"2026-09-10T02:17:13.308Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"340-30","title":"Insurance Contracts That Do Not Transfer Insurance Risk","topic_title":"Other Assets and Deferred Costs","score":0.7741,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c83ca31cdff7e889e0411502a941afaf3a7c96ae95b90ff87ef5cf516dce5f8a","downloaded_from":"2026-09-09T23:55:41.723Z","last_downloaded_at":"2026-09-09T23:56:05.098Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"944-60","title":"Premium Deficiency and Loss Recognition","topic_title":"Financial Services—Insurance","score":0.7335,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dea7da94160e07d85b5ab8bec7be99036806323d8d3b852e98f9d976bb6437cc","downloaded_from":"2026-09-10T02:17:42.336Z","last_downloaded_at":"2026-09-10T02:18:05.734Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"944-30","title":"Acquisition Costs","topic_title":"Financial Services—Insurance","score":0.7299,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e5438bc3108456980736fd43c4fb038958e52963f3a82a19515869618272da69","downloaded_from":"2026-09-10T02:15:49.991Z","last_downloaded_at":"2026-09-10T02:16:24.166Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"944-20","title":"Insurance Activities","topic_title":"Financial Services—Insurance","score":0.7251,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:48746a00c02f96b7d8d4d589fac2e3c35edb3264415d2a2ed5ae4e6eb13b0a8b","downloaded_from":"2026-09-10T02:14:58.695Z","last_downloaded_at":"2026-09-10T02:15:47.018Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}],"prev":{"number":"310-942","title":"Financial Services—Depository and Lending","topic_title":"Receivables","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a28c8d1cc47cea5a624bc774d961e9d431607ee003f064cf420687449719d198","downloaded_from":"2026-09-09T23:28:59.076Z","last_downloaded_at":"2026-09-09T23:29:40.889Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"next":{"number":"310-946","title":"Financial Services—Investment Companies","topic_title":"Receivables","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b8119cdcf364af5367e8290fb1098f570c0f69810691032d1d1920647533497","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"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a1762b7727eba47eb240346daee378137b85ecdf0306298b4ef75dab2aad0450","downloaded_from":"2026-09-09T23:29:42.889Z","last_downloaded_at":"2026-09-09T23:30:17.133Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"310-946","topic":"310","title":"Financial Services—Investment Companies","area":"Assets","paragraphs":7,"summary":"This Subtopic governs how an investment company presents receivables in its statement of assets and liabilities. Receivables must be listed separately at net realizable value by category — dividends and interest, investment securities sold, capital stock sold, and other accounts receivable (including related-party and affiliate expense-reimbursement receivables and variation margin on open futures contracts). Foreign-currency-denominated receivables are translated into the functional currency at current exchange rates and may be grouped with the corresponding functional currency receivables.","concepts":["investment company receivables","net realizable value","statement of assets and liabilities","dividends and interest receivable","receivable for securities sold","capital stock sold receivable","variation margin","foreign currency translation at current rates"],"categories":["Presentation","Industry-specific","Foreign currency","Subsequent measurement"],"level":"intermediate","topic_title":"Receivables","sections":[{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-946-05-1","para":"05-1","html":"
This Subtopic addresses an investment company's accounting for receivables.
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This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 946-10-15.
","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 946-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8325cb74a2bca0c1c6cee00fa5b20bbb993b9cd854e7142633b0f17dd7631206","downloaded_from":"2026-09-09T23:30:23.092Z","last_downloaded_at":"2026-09-09T23:30:23.092Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477322","source_sha256":"00e6bcabfd4f85a97dd1e026c86e3890e6154470c943f1753024469684a7f91e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c7599f05cbdd54f5a179316ea1bd5113e488bb3e135627ada233e31aceff90c","downloaded_from":"2026-09-09T23:30:23.092Z","last_downloaded_at":"2026-09-09T23:30:23.092Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477322","source_sha256":"00e6bcabfd4f85a97dd1e026c86e3890e6154470c943f1753024469684a7f91e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7df5f58e3627a013837a5ca9f660ded15604d6fab434bf499c123bd2913d5377","downloaded_from":"2026-09-09T23:30:23.092Z","last_downloaded_at":"2026-09-09T23:30:23.092Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477322","source_sha256":"00e6bcabfd4f85a97dd1e026c86e3890e6154470c943f1753024469684a7f91e"}},{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":"Statement of Assets and Liabilities or Statement of Net Assets","paragraphs":[{"citation":"310-946-45-1","para":"45-1","html":"
Receivables shall be listed separately at net realizable value for all of the following categories, among others:
  1. a
    Dividends and interest
  2. b
    Investment securities sold
  3. c
    Capital stock sold
  4. d
    Other accounts receivable, such as receivables from related parties, including expense reimbursement receivables from affiliates, and variation margin on open futures contracts.
","snippet":"Receivables shall be listed separately at net realizable value for all of the following categories, among others:\n(a) Dividends and interest\n(b) Investment securities sold\n(c) Capital stock sold\n(d) Other accounts receiv…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:54ceb37ccaa6cc1da7de0f41eeb0a6b626dba54333097f84de927e5555fc104a","downloaded_from":"2026-09-09T23:30:29.522Z","last_downloaded_at":"2026-09-09T23:30:29.522Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477802","source_sha256":"777a64b387682660ef122677b7b2ce862366d0fe21f3e18947cbcdb430157cc9"}},{"citation":"310-946-45-2","para":"45-2","html":"
Receivables denominated in foreign currencies shall be converted into the functional currency at current exchange rates and may be categorized with the corresponding functional currency receivables.
","snippet":"Receivables denominated in foreign currencies shall be converted into the functional currency at current exchange rates and may be categorized with the corresponding functional currency receivables.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:234fd18a65cfc1503cac66848ec83951582b9fef1ca60f66b3f77230865cdbf9","downloaded_from":"2026-09-09T23:30:29.522Z","last_downloaded_at":"2026-09-09T23:30:29.522Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477802","source_sha256":"777a64b387682660ef122677b7b2ce862366d0fe21f3e18947cbcdb430157cc9"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:72fb21862406fbf9933c24a6ed0cab31e3ca8e0c2d9e674cc84b2ccf4ca5b59b","downloaded_from":"2026-09-09T23:30:29.522Z","last_downloaded_at":"2026-09-09T23:30:29.522Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477802","source_sha256":"777a64b387682660ef122677b7b2ce862366d0fe21f3e18947cbcdb430157cc9"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fefb5626ab81b861fa9ad6ad5741f3479f5a52b0cd4308add2ae17bd0549b18d","downloaded_from":"2026-09-09T23:30:29.522Z","last_downloaded_at":"2026-09-09T23:30:29.522Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477802","source_sha256":"777a64b387682660ef122677b7b2ce862366d0fe21f3e18947cbcdb430157cc9"}},{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-946-S00-1","para":"S00-1","html":"
The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
946-310-S99-1AmendedAccounting Standards Update No. 2019-0707/26/2019
","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n946-310-S99-1 | Amended | Accounting Standards Update No. 2019-07 | 07/26/2019 |","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75e0f1670e8d7338884ffb3e387faa9e49568cda70e7d47188d034ffd55c03ad","downloaded_from":"2026-09-09T23:30:33.053Z","last_downloaded_at":"2026-09-09T23:30:33.053Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478237","source_sha256":"c33228ca794d00bd6902adfc0db876804789b95edce34438e89ec6bfba1536f4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8d6ad482d4d43eedd5e40f2f148650e3762bd96db9e72452532ec61822f96077","downloaded_from":"2026-09-09T23:30:33.053Z","last_downloaded_at":"2026-09-09T23:30:33.053Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478237","source_sha256":"c33228ca794d00bd6902adfc0db876804789b95edce34438e89ec6bfba1536f4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:39219de6c78fa4b69ff94b83cbd4c7703a7d5257ef003c40fb1a454c6aa28818","downloaded_from":"2026-09-09T23:30:33.053Z","last_downloaded_at":"2026-09-09T23:30:33.053Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478237","source_sha256":"c33228ca794d00bd6902adfc0db876804789b95edce34438e89ec6bfba1536f4"}},{"number":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Mortgage Loans on Real Estate and Interest Earned on Mortgages","paragraphs":[{"citation":"310-946-S50-1","para":"S50-1","html":"
See paragraph 946-310-S99-1, Regulation S-X Rule 12-23, for the requirements of Schedule III—Mortgage Loans on Real Estate and Interest Earned on Mortgages for face-amount certificate investment companies.
","snippet":"See paragraph 946-310-S99-1, Regulation S-X Rule 12-23, for the requirements of Schedule III—Mortgage Loans on Real Estate and Interest Earned on Mortgages for face-amount certificate investment companies.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7cb53ee8943c0af756b7cf7255a5066838d07872f7e669e1a39a66dba323ab5a","downloaded_from":"2026-09-09T23:30:36.093Z","last_downloaded_at":"2026-09-09T23:30:36.093Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478607","source_sha256":"c8e55ad48d77bbb3255036a946370fcbf40c7cc9e3de36eb6b35d4f70c7d92da"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:05230f4bf627d7ca2637e14359afd87c18272adb02209c9e416a4b291e0c7317","downloaded_from":"2026-09-09T23:30:36.093Z","last_downloaded_at":"2026-09-09T23:30:36.093Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478607","source_sha256":"c8e55ad48d77bbb3255036a946370fcbf40c7cc9e3de36eb6b35d4f70c7d92da"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5663207c6e7871aeb931923f5036a63d3e004b596c741e599d8214b25fc835d4","downloaded_from":"2026-09-09T23:30:36.093Z","last_downloaded_at":"2026-09-09T23:30:36.093Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478607","source_sha256":"c8e55ad48d77bbb3255036a946370fcbf40c7cc9e3de36eb6b35d4f70c7d92da"}},{"number":"S99","label":"SEC 99 SEC Materials","anchor":"sec-99-sec-materials","is_sec":true,"groups":[{"block":null,"heading":"SEC Rules, Regulations, and Interpretations","paragraphs":[{"citation":"310-946-S99-1","para":"S99-1","html":"
The following is the text of Regulation S-X Rule 12-23, Mortgage Loans on Real Estate and Interest Earned on Mortgages (17 CFR 210.12-23). [16 FR 348, Jan. 13, 1951, as amended at 16 FR 2655, Mar. 24, 1951; 83 FR 50208, Oct. 4, 2018]
","snippet":"The following is the text of Regulation S-X Rule 12-23, Mortgage Loans on Real Estate and Interest Earned on Mortgages (17 CFR 210.12-23).\n[16 FR 348, Jan. 13, 1951, as amended at 16 FR 2655, Mar. 24, 1951; 83 FR 50208, …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3d7bbdca2ce1daeb7d12c0a2f19d3eb0450acbb4d23a61a110ae9d7ab83b5480","downloaded_from":"2026-09-09T23:30:40.180Z","last_downloaded_at":"2026-09-09T23:30:40.180Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477999","source_sha256":"92e6a01d9fd5c0bf2ab25cb9055b894a114a721abc816ae5dfa6f906095b5586"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d2353c0a495dd1b112c82ee910b12df35af0c006f629016c4c034a70a6747749","downloaded_from":"2026-09-09T23:30:40.180Z","last_downloaded_at":"2026-09-09T23:30:40.180Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477999","source_sha256":"92e6a01d9fd5c0bf2ab25cb9055b894a114a721abc816ae5dfa6f906095b5586"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3d76d3309cb6cd7c23eda5d59b3ec8c26bead74194776bde55764ad8cc8cbc41","downloaded_from":"2026-09-09T23:30:40.180Z","last_downloaded_at":"2026-09-09T23:30:40.180Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477999","source_sha256":"92e6a01d9fd5c0bf2ab25cb9055b894a114a721abc816ae5dfa6f906095b5586"}}],"enrichment":{"summary":"This Subtopic governs how an investment company presents receivables in its statement of assets and liabilities. Receivables must be listed separately at net realizable value by category — dividends and interest, investment securities sold, capital stock sold, and other accounts receivable (including related-party and affiliate expense-reimbursement receivables and variation margin on open futures contracts). Foreign-currency-denominated receivables are translated into the functional currency at current exchange rates and may be grouped with the corresponding functional currency receivables.","key_points":["This Subtopic addresses an investment company's accounting for receivables (310-946-05-1) and follows the scope of Section 946-10-15 (310-946-15-1).","Receivables shall be listed separately at net realizable value for categories including dividends and interest, investment securities sold, and capital stock sold (310-946-45-1(a)-(c)).","Other accounts receivable — such as receivables from related parties, expense reimbursement receivables from affiliates, and variation margin on open futures contracts — must also be shown separately (310-946-45-1(d)).","The listed categories are illustrative ('among others'), so other material receivable types warrant separate presentation as well (310-946-45-1).","Receivables denominated in foreign currencies shall be converted into the functional currency at current exchange rates and may be categorized with the corresponding functional currency receivables (310-946-45-2)."],"categories":["Presentation","Industry-specific","Foreign currency","Subsequent measurement"],"audience_level":"intermediate","student_note":"This is a short, presentation-focused subtopic: the exam point is the required disaggregation of investment company receivables at net realizable value, not a separate measurement or impairment model. A common misunderstanding is thinking the four listed categories are exhaustive — the text says \"among others,\" so other significant receivables (e.g., affiliate reimbursements) also get their own line.","related_topics":["946-10","946-210","830-20","310-10","850-10"],"key_concepts":["investment company receivables","net realizable value","statement of assets and liabilities","dividends and interest receivable","receivable for securities sold","capital stock sold receivable","variation margin","foreign currency translation at current rates"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3d35af73fe1299ab09c6caed54ad987e29e54c78071a09532e3898e5397a5788","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"}},"related":[{"number":"310-10","title":"Overall","topic_title":"Receivables","score":0.7528,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7ce8f7b1800411c0c767afe844d32355998388bad81d9d6b3d5e3b52be2104db","downloaded_from":"2026-09-09T23:24:42.337Z","last_downloaded_at":"2026-09-09T23:25:40.463Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"310-948","title":"Financial Services—Mortgage Banking","topic_title":"Receivables","score":0.7465,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a4519d4e45b030a4a0f5ac83df641976d9630a3224af1ca85cd8bd10bbce044d","downloaded_from":"2026-09-09T23:30:42.417Z","last_downloaded_at":"2026-09-09T23:31:26.845Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"310-940","title":"Financial Services—Brokers and Dealers","topic_title":"Receivables","score":0.72,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f0017678499ac09a82f2515bb0e8e58f17461b2c9ce5999142f00b066197efb","downloaded_from":"2026-09-09T23:28:57.183Z","last_downloaded_at":"2026-09-09T23:28:57.183Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478102","source_sha256":"5e66bde3020e21dc6134dbee2f25f627d204299f97e84bd85c0d223947764008"}},{"number":"310-976","title":"Real Estate—Retail Land","topic_title":"Receivables","score":0.7089,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:881b7921c18243281367b76961e57a804bb9003ae745648e6e90456badf78cc2","downloaded_from":"2026-09-09T23:33:45.972Z","last_downloaded_at":"2026-09-09T23:34:07.123Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"310-978","title":"Real Estate—Time-Sharing 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Banking","topic_title":"Receivables","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b9a367f9592b7282ff49a81deb262f2954e55a7937c5000e17a0bb16865679bc","downloaded_from":"2026-09-09T23:30:42.417Z","last_downloaded_at":"2026-09-09T23:31:26.845Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e6d05f03e65225ff3652ae25c93265add20e6a5b78c668acde8635c91d2098ec","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":"310-948","topic":"310","title":"Financial Services—Mortgage Banking","area":"Assets","paragraphs":34,"summary":"This subtopic governs how mortgage banking entities account for mortgage loans and mortgage-backed securities, including classification as held for sale versus held for long-term investment, related origination fees and costs, and transactions with affiliates. Loans held for sale are carried at the lower of amortized cost basis or fair value through a valuation allowance charged to income, while loans held for long-term investment are carried at amortized cost basis with credit losses measured under Subtopic 326-20. Transfers between classifications require reversal in earnings of any previously recorded allowance and re-measurement under the new classification.","concepts":["mortgage loans held for sale","held for long-term investment","lower of amortized cost basis or fair value","valuation allowance","loan origination fees and costs","securitization and sale accounting","transactions with affiliates","mortgage servicing rights"],"categories":["Subsequent measurement","Financial instruments","Industry-specific","Presentation"],"level":"intermediate","topic_title":"Receivables","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-948-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
Fair Value (3rd def.) Added Accounting Standards Update No. 2012-04 10/01/2012
Most Advantageous Market Added Accounting Standards Update No. 2012-04 10/01/2012
Principal Market Added Accounting Standards Update No. 2012-04 10/01/2012
948-310-30-1 Amended Accounting Standards Update No. 2016-13 06/16/2016
948-310-30-4 Amended Accounting Standards Update No. 2019-04 04/25/2019
948-310-30-4 Amended Accounting Standards Update No. 2016-13 06/16/2016
948-310-35-1 Amended Accounting Standards Update No. 2022-01 03/28/2022
944-310-35-1 through 35-3
 Amended Accounting Standards Update No. 2016-13 06/16/2016
948-310-35-1A Added Accounting Standards Update No. 2022-01 03/28/2022
948-310-35-2A Added Accounting Standards Update No. 2019-04 04/25/2019
948-310-35-3 Amended Accounting Standards Update No. 2012-04 10/01/2012
948-310-35-3A Amended Accounting Standards Update No. 2012-04 10/01/2012
948-310-35-3A Amended Accounting Standards Update No. 2009-16 12/23/2009
948-310-35-5 Superseded Accounting Standards Update No. 2016-13 06/16/2016
948-310-35-5A Amended Accounting Standards Update No. 2019-04 04/25/2019
948-310-35-5A Added Accounting Standards Update No. 2016-13 06/16/2016
948-310-40-1 Amended Accounting Standards Update No. 2009-16 12/23/2009
948-310-45-2 Added Accounting Standards Update No. 2019-04 04/25/2019
948-310-50-1 Amended Accounting Standards Update No. 2016-13 06/16/2016
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This Subtopic addresses the accounting and reporting for mortgage loans, mortgage-backed securities, and related fees and costs. The Subtopic also provides measurement guidance for mortgage loan transactions with affiliates.
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This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 948-10-15.
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A mortgage loan transferred to a long-term-investment classification shall be transferred on the transfer date. A mortgage loan shall not be classified as a long-term investment unless the mortgage banking entity has both the ability and the intent to hold the loan for the foreseeable future or until maturity.
","snippet":"A mortgage loan transferred to a long-term-investment classification shall be transferred on the transfer date. A mortgage loan shall not be classified as a long-term investment unless the mortgage banking entity has bot…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e3f8e0b804b047fb933117993710f14051b6af83e62d9057355228ed82d309d0","downloaded_from":"2026-09-09T23:30:53.875Z","last_downloaded_at":"2026-09-09T23:30:53.875Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478668","source_sha256":"d357a055018cf48ccc5e9df0d238394573e52a4a82680d21300757b9c023a967"}},{"citation":"310-948-25-2","para":"25-2","html":"
Paragraph not used.
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If a loan is held for resale, loan origination fees and the direct loan origination costs as specified in Topic 310 shall be deferred until the related loan is sold. If a loan is held for investment, such fees and costs shall be deferred and recognized as an adjustment of yield as specified in paragraphs 310-20-35-18,
310-20-35-21 through 35-26
, and 310-20-50-2.
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Fees and costs associated with originating or acquiring or committing to originate or acquire loans for investment shall be accounted for as prescribed in Topic 310.
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Fees received for guaranteeing the funding of mortgage loans to borrowers, builders, or developers shall be accounted for as prescribed in paragraph 310-20-35-3.
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The carrying amount of mortgage loans to be sold to an affiliated entity shall be adjusted to the lower of amortized cost basis or fair value of the loans as of the date management decides that a sale to an affiliated entity will occur. The date shall be determined based on, at a minimum, formal approval by an authorized representative of the purchaser, issuance of a commitment to purchase the loans, and acceptance of the commitment by the selling entity. The amount of any adjustment shall be charged to income.
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If a particular class of mortgage loans or all loans are originated exclusively for an affiliated entity, the originator is acting as an agent of the affiliated entity, and the loan transfers shall be accounted for at the originator's acquisition cost. Such an agency relationship, however, would not exist in the case of right of first refusal contracts or similar types of agreements or commitments if the originator retains all the risks associated with ownership of the loans.
","snippet":"If a particular class of mortgage loans or all loans are originated exclusively for an affiliated entity, the originator is acting as an agent of the affiliated entity, and the loan transfers shall be accounted for at th…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cafa1ff5b5bfbac555a81925a1b605ddb0dfaf809e405f3915ac39efd8863170","downloaded_from":"2026-09-09T23:30:57.679Z","last_downloaded_at":"2026-09-09T23:30:57.679Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477233","source_sha256":"94b6bab509d7b98fadd27978d7cd01ee47a53cfc366b17fa22a67952342f1fc6"}},{"citation":"310-948-30-3","para":"30-3","html":"
The originator's acquisition cost must conform to the provisions set forth in Topic 310.
","snippet":"The originator's acquisition cost must conform to the provisions set forth in Topic 310.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bdd76c72d3573b00383a852f6b93ec77fc419fcdb649c6b26ef62d6921a66901","downloaded_from":"2026-09-09T23:30:57.679Z","last_downloaded_at":"2026-09-09T23:30:57.679Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477233","source_sha256":"94b6bab509d7b98fadd27978d7cd01ee47a53cfc366b17fa22a67952342f1fc6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d31c574f6d61e15ea8735f6c2b062c7d6115eb59685b3e541189e8dd3cd9462","downloaded_from":"2026-09-09T23:30:57.679Z","last_downloaded_at":"2026-09-09T23:30:57.679Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477233","source_sha256":"94b6bab509d7b98fadd27978d7cd01ee47a53cfc366b17fa22a67952342f1fc6"}},{"block":null,"heading":"Loans Held as Long-Term Investments","paragraphs":[{"citation":"310-948-30-4","para":"30-4","html":"
A mortgage loan classified as held-for-long-term-investment shall be measured at amortized cost basis. See Subtopic 326-20 for guidance on the measurement of credit losses for financial assets measured at amortized cost basis.
","snippet":"A mortgage loan classified as held-for-long-term-investment shall be measured at amortized cost basis. See Subtopic 326-20 for guidance on the measurement of credit losses for financial assets measured at amortized cost …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f801084ad2834613f9bb9e80781dfbc646f932842fc31af150daed65165fa32","downloaded_from":"2026-09-09T23:30:57.679Z","last_downloaded_at":"2026-09-09T23:30:57.679Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477233","source_sha256":"94b6bab509d7b98fadd27978d7cd01ee47a53cfc366b17fa22a67952342f1fc6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e6ae250d632eb8cf4df199784b994817836272c6297cfaf86c26c71c235b9e6e","downloaded_from":"2026-09-09T23:30:57.679Z","last_downloaded_at":"2026-09-09T23:30:57.679Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477233","source_sha256":"94b6bab509d7b98fadd27978d7cd01ee47a53cfc366b17fa22a67952342f1fc6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:50f234b71f9cd3fe6478231589dfeb45a99a30648184ac10cfec2b25ff446b1b","downloaded_from":"2026-09-09T23:30:57.679Z","last_downloaded_at":"2026-09-09T23:30:57.679Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477233","source_sha256":"94b6bab509d7b98fadd27978d7cd01ee47a53cfc366b17fa22a67952342f1fc6"}},{"number":"35","label":"35 Subsequent Measurement","anchor":"35-subsequent-measurement","is_sec":false,"groups":[{"block":null,"heading":"Loans Held for Sale","paragraphs":[{"citation":"310-948-35-1","para":"35-1","html":"
Mortgage loans held for sale shall be reported at the lower of amortized cost basis or fair value, determined as of the balance sheet date. If a mortgage loan has been the hedged item in a fair value hedge that is not a portfolio layer method hedge (as addressed in Topic 815), the loan's amortized cost basis used in lower-of-amortized-cost-basis-or-fair-value accounting shall reflect the effect of the adjustments of its carrying amount made pursuant to paragraph 815-25-35-1(b).
","snippet":"Mortgage loans held for sale shall be reported at the lower of amortized cost basis or fair value, determined as of the balance sheet date. If a mortgage loan has been the hedged item in a fair value hedge that is not a …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7ba54515b2e869c23fed2a61b177fcebf7764c52e53b264b0939dbac1766bf33","downloaded_from":"2026-09-09T23:31:00.735Z","last_downloaded_at":"2026-09-09T23:31:00.735Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478039","source_sha256":"0b7054d76ad9afa8850e0f87915ec260dd161420dc5f2ade44cca244fda86254"}},{"citation":"310-948-35-1A","para":"35-1A","html":"
If a mortgage loan that is held for sale is included in a closed portfolio hedged in an existing portfolio layer method hedge, the loan’s amortized cost basis used in lower-of-amortized-cost-basis-or-fair-value accounting shall not reflect the effect of the adjustments made pursuant to paragraph 815-25-35-1(c). If that portfolio layer method hedge is discontinued pursuant to paragraphs
815-25-40-7A through 40-8
, the loan’s amortized cost basis used in lower-of-amortized-cost-basis-or-fair-value accounting shall reflect the effect of the adjustments of its carrying amount made pursuant to paragraphs 815-25-35-1(b) and 815-25-40-9 through 40-9A.
","snippet":"If a mortgage loan that is held for sale is included in a closed portfolio hedged in an existing portfolio layer method hedge, the loan’s amortized cost basis used in lower-of-amortized-cost-basis-or-fair-value accountin…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c451137ba99c8b5f317de7c57d0815940a0e3e5b3eb4820a479a878bed57948","downloaded_from":"2026-09-09T23:31:00.735Z","last_downloaded_at":"2026-09-09T23:31:00.735Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478039","source_sha256":"0b7054d76ad9afa8850e0f87915ec260dd161420dc5f2ade44cca244fda86254"}},{"citation":"310-948-35-2","para":"35-2","html":"
The amount by which amortized cost basis exceeds fair value shall be accounted for as a valuation allowance. Changes in the valuation allowances shall be included in the determination of net income of the period in which the change occurs. Purchase discounts on mortgage loans shall not be amortized as interest revenue during the period the loans or securities are held for sale.
","snippet":"The amount by which amortized cost basis exceeds fair value shall be accounted for as a valuation allowance. Changes in the valuation allowances shall be included in the determination of net income of the period in which…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e8a708c9748b2be3baa943792f83f90c1fc83cee8c8b394212ca417f462e7a08","downloaded_from":"2026-09-09T23:31:00.735Z","last_downloaded_at":"2026-09-09T23:31:00.735Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478039","source_sha256":"0b7054d76ad9afa8850e0f87915ec260dd161420dc5f2ade44cca244fda86254"}},{"citation":"310-948-35-2A","para":"35-2A","html":"
For a mortgage loan that is transferred into the held-for-sale classification from the held-for-long-term-investment classification, an entity shall reverse in earnings any allowance for credit losses previously recorded on the mortgage loan held-for-long-term-investment at the transfer date. An entity shall then reclassify and transfer the mortgage loan into the held-for-sale classification at its amortized cost basis (which is reduced by any previous writeoffs but excludes any allowance for credit losses). An entity shall then determine if a valuation allowance is necessary by following the applicable guidance in this Subtopic.
","snippet":"For a mortgage loan that is transferred into the held-for-sale classification from the held-for-long-term-investment classification, an entity shall reverse in earnings any allowance for credit losses previously recorded…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e42c8e5bcc004ad713a90689ab667e067cffaec5f2233ad28718bd1781ed7204","downloaded_from":"2026-09-09T23:31:00.735Z","last_downloaded_at":"2026-09-09T23:31:00.735Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478039","source_sha256":"0b7054d76ad9afa8850e0f87915ec260dd161420dc5f2ade44cca244fda86254"}},{"citation":"310-948-35-3","para":"35-3","html":"
The fair value of mortgage loans and mortgage-backed securities held for sale shall be measured by type of loan. At a minimum, the fair value of residential (one- to four-family dwellings) and commercial mortgage loans shall be measured separately. Either the aggregate or individual loan basis may be used in determining the lower of amortized cost basis or fair value for each type of loan. Fair value for loans subject to investor purchase commitments (committed loans) and loans held on a speculative basis (uncommitted loans) shall be measured separately as follows:
  1. a
    Committed loans. Mortgage loans covered by investor commitments shall be based on the fair values of the loans.
  2. b
    Uncommitted loans. Fair value for uncommitted loans shall be based on principal market or, in the absence of a principal market, in the most advantageous market (see paragraphs 820-10-35-5 through 35-6C). That determination relies on the principles in Topic 820 and would include consideration of the following:
    1. 1
      Market prices and yields sought by market participants in the principal or most advantageous market
    2. 2
      Quoted Government National Mortgage Association (GNMA) security prices or other public market quotations for long-term mortgage loan rates
    3. 3
      Federal Home Loan Mortgage Corporation (FHLMC) and Federal National Mortgage Association (FNMA) current delivery prices.
  3. c
    Subparagraph superseded by Accounting Standards Update No. 2012-04.
","snippet":"The fair value of mortgage loans and mortgage-backed securities held for sale shall be measured by type of loan. At a minimum, the fair value of residential (one- to four-family dwellings) and commercial mortgage loans s…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9eccb10ae8d750affb4f43b6b00f58c9970694711232932a3f027a486b98e397","downloaded_from":"2026-09-09T23:31:00.735Z","last_downloaded_at":"2026-09-09T23:31:00.735Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478039","source_sha256":"0b7054d76ad9afa8850e0f87915ec260dd161420dc5f2ade44cca244fda86254"}},{"citation":"310-948-35-3A","para":"35-3A","html":"
Paragraph 948-310-40-1 states that, after the securitization of a mortgage loan held for sale that meets paragraph 860-10-40-5's conditions for a sale, any mortgage-backed securities received by the transferor as proceeds shall be classified in accordance with the provisions of Topic 320. However, a mortgage banking entity shall classify as trading any retained mortgage-backed securities that it commits to sell before or during the securitization process. Paragraph 948-310-40-1 states that an entity is prohibited from reclassifying loans as investment securities unless the transfer of those loans meets paragraph 860-10-40-5's conditions for sale accounting.
","snippet":"Paragraph 948-310-40-1 states that, after the securitization of a mortgage loan held for sale that meets paragraph 860-10-40-5's conditions for a sale, any mortgage-backed securities received by the transferor as proceed…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d90928d144cdb0d4b753cad56b9589185197434efb18628b113bccaa014d24e","downloaded_from":"2026-09-09T23:31:00.735Z","last_downloaded_at":"2026-09-09T23:31:00.735Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478039","source_sha256":"0b7054d76ad9afa8850e0f87915ec260dd161420dc5f2ade44cca244fda86254"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4bd162fae558c64c57454f595d83e12935c0b958a9182fac4a1932b958aa5664","downloaded_from":"2026-09-09T23:31:00.735Z","last_downloaded_at":"2026-09-09T23:31:00.735Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478039","source_sha256":"0b7054d76ad9afa8850e0f87915ec260dd161420dc5f2ade44cca244fda86254"}},{"block":null,"heading":"Loans Held as Long-Term Investments","paragraphs":[{"citation":"310-948-35-4","para":"35-4","html":"
Any difference between the carrying amount of the loan and its outstanding principal balance shall be recognized as an adjustment to yield by the interest method. The interest method shall be applied as set forth in paragraphs 310-20-35-18, 310-20-35-26, and 310-20-50-2.
","snippet":"Any difference between the carrying amount of the loan and its outstanding principal balance shall be recognized as an adjustment to yield by the interest method. The interest method shall be applied as set forth in para…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e93412c5dd486b37099b47c7462d0db7685eba75de82ec415234f47a219d2960","downloaded_from":"2026-09-09T23:31:00.735Z","last_downloaded_at":"2026-09-09T23:31:00.735Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478039","source_sha256":"0b7054d76ad9afa8850e0f87915ec260dd161420dc5f2ade44cca244fda86254"}},{"citation":"310-948-35-5","para":"35-5","html":"
Paragraph superseded by Accounting Standards Update No. 2016-13.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-13.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:757975608616548697d4608f1d8e7e315f2a12a740f8b5e57f20d0f461620741","downloaded_from":"2026-09-09T23:31:00.735Z","last_downloaded_at":"2026-09-09T23:31:00.735Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478039","source_sha256":"0b7054d76ad9afa8850e0f87915ec260dd161420dc5f2ade44cca244fda86254"}},{"citation":"310-948-35-5A","para":"35-5A","html":"
For a mortgage loan that is transferred into the held-for-long-term-investment classification from the mortgage loans held-for-sale classification, an entity shall reverse in earnings any valuation allowance previously recorded on the mortgage loan held for sale at the transfer date. An entity shall then reclassify and transfer the mortgage loan into the held-for-long-term-investment classification at its amortized cost basis (which is reduced by any previous writeoffs but excludes any valuation allowance). An entity shall then determine if an allowance for credit losses is necessary by following the guidance in Subtopic 326-20.
","snippet":"For a mortgage loan that is transferred into the held-for-long-term-investment classification from the mortgage loans held-for-sale classification, an entity shall reverse in earnings any valuation allowance previously r…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c4d84d1e7f1dbbe4b2927811cb5d50c6fa68b32039d24bb605b4db6d297cd9e2","downloaded_from":"2026-09-09T23:31:00.735Z","last_downloaded_at":"2026-09-09T23:31:00.735Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478039","source_sha256":"0b7054d76ad9afa8850e0f87915ec260dd161420dc5f2ade44cca244fda86254"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2e592fbd381098b107b00512d38487e02496ca918448abcfb116e388682cee94","downloaded_from":"2026-09-09T23:31:00.735Z","last_downloaded_at":"2026-09-09T23:31:00.735Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478039","source_sha256":"0b7054d76ad9afa8850e0f87915ec260dd161420dc5f2ade44cca244fda86254"}},{"block":null,"heading":"Other Considerations","paragraphs":[{"citation":"310-948-35-6","para":"35-6","html":"
Capitalized costs of acquiring rights to service mortgage loans, associated with the purchase or origination of mortgage loans (see paragraph 860-50-25-1), shall be excluded from the cost of mortgage loans for the purpose of determining the lower of cost or fair value.
","snippet":"Capitalized costs of acquiring rights to service mortgage loans, associated with the purchase or origination of mortgage loans (see paragraph 860-50-25-1), shall be excluded from the cost of mortgage loans for the purpos…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b41b940fadcb8d9f69fcbbc3ed2a48ffe13b1963745465970d109174f947cedc","downloaded_from":"2026-09-09T23:31:00.735Z","last_downloaded_at":"2026-09-09T23:31:00.735Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478039","source_sha256":"0b7054d76ad9afa8850e0f87915ec260dd161420dc5f2ade44cca244fda86254"}},{"citation":"310-948-35-7","para":"35-7","html":"
If a loan commitment expires without the loan being made or if a loan is repaid before the estimated repayment date, any related unrecognized fees shall be recognized as revenue or expense at that time.
","snippet":"If a loan commitment expires without the loan being made or if a loan is repaid before the estimated repayment date, any related unrecognized fees shall be recognized as revenue or expense at that time.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:22dd2e4be6c16c5ae336323814c496947f5f6f23cd009042261f66d28ee028eb","downloaded_from":"2026-09-09T23:31:00.735Z","last_downloaded_at":"2026-09-09T23:31:00.735Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478039","source_sha256":"0b7054d76ad9afa8850e0f87915ec260dd161420dc5f2ade44cca244fda86254"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce96ebed268d5c5018b0e5d2a36fbbf4e3323ddfb03b58803e0fccad1cbe4966","downloaded_from":"2026-09-09T23:31:00.735Z","last_downloaded_at":"2026-09-09T23:31:00.735Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478039","source_sha256":"0b7054d76ad9afa8850e0f87915ec260dd161420dc5f2ade44cca244fda86254"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:389841f4ad341f843d58dba0af7060dba4b3096831c5105ce113c7e4587f80f4","downloaded_from":"2026-09-09T23:31:00.735Z","last_downloaded_at":"2026-09-09T23:31:00.735Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478039","source_sha256":"0b7054d76ad9afa8850e0f87915ec260dd161420dc5f2ade44cca244fda86254"}},{"number":"40","label":"40 Derecognition","anchor":"40-derecognition","is_sec":false,"groups":[{"block":null,"heading":"Securitization of a Mortgage Loan Held for Sale","paragraphs":[{"citation":"310-948-40-1","para":"40-1","html":"
After the securitization of a mortgage loan held for sale that meets paragraph 860-10-40-5's conditions for a sale, any mortgage-backed securities received by the transferor as proceeds shall be classified in accordance with the provisions of Topic 320. However, paragraph 948-310-35-3A states that a mortgage banking entity must classify as trading any mortgage-backed securities received as proceeds that it commits to sell before or during the securitization process. An entity is prohibited from reclassifying loans as investment securities unless the transfer of those loans meets paragraph 860-10-40-5's conditions for sale accounting.
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Mortgage banking entities using either a classified or unclassified balance sheet shall distinguish between mortgage loans held for sale and mortgage loans held for long-term investment.
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An entity shall present the amounts reversed or established for the valuation allowance and the allowance for credit losses, as applicable, related to the transfer of a mortgage loan between classifications (see paragraphs 948-310-35-2A and 948-310-35-5A) on a gross basis in the income statement. An entity may present those amounts on the income statement or in the notes to financial statements.
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The method used in determining the lower of amortized cost basis or fair value of mortgage loans (that is, aggregate or individual loan basis) shall be disclosed.
","snippet":"The method used in determining the lower of amortized cost basis or fair value of mortgage loans (that is, aggregate or individual loan basis) shall be disclosed.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:83d26827c7c5e2411b5f66be49c875014bcbf0129a76f8e610be347ae29bf9ac","downloaded_from":"2026-09-09T23:31:09.036Z","last_downloaded_at":"2026-09-09T23:31:09.036Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477221","source_sha256":"425d238c07e8448daf672331aef1cf9363caf70081ce629c4951316804d24b67"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:80b339390aa4a8d3a00cca68cbae1cc65137757061dafcfd338c864d15aa6773","downloaded_from":"2026-09-09T23:31:09.036Z","last_downloaded_at":"2026-09-09T23:31:09.036Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477221","source_sha256":"425d238c07e8448daf672331aef1cf9363caf70081ce629c4951316804d24b67"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d02a5b7ea317de95192a8cd917a109f90f5cd64774368e54db7b9b480f546d53","downloaded_from":"2026-09-09T23:31:09.036Z","last_downloaded_at":"2026-09-09T23:31:09.036Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477221","source_sha256":"425d238c07e8448daf672331aef1cf9363caf70081ce629c4951316804d24b67"}},{"number":"60","label":"60 Relationships","anchor":"60-relationships","is_sec":false,"groups":[{"block":null,"heading":"Receivables","paragraphs":[{"citation":"310-948-60-1","para":"60-1","html":"
For the accounting for fees and costs associated with originating or acquiring or committing to originate or acquire loans for investment, see Topic 310.
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For reporting of mortgage-backed securities held by not-for-profit entities (NFPs), see Topic 958.
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The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
948-310-S99-1AmendedAccounting Standards Update No. 2019-0707/26/2019
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See paragraph 205-10-S99-6, Regulation S-X Rule 5-04(c), for the entities required to include Schedule IV—Mortgage Loans on Real Estate.
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See paragraph 948-310-S99-1, Regulation S-X Rule 12-29, for the disclosure requirements of Schedule IV—Mortgage Loans on Real Estate.
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See paragraph 970-10-S99-1, SAB Topic 7.C, for SEC Staff views on whether certain supplemental schedules are required in annual reports.
","snippet":"See paragraph 970-10-S99-1, SAB Topic 7.C, for SEC Staff views on whether certain supplemental schedules are required in annual reports.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:58c1968bd157294d0a18c065ca92e758a1f6ad632ce6509baef538b94bb7ddc5","downloaded_from":"2026-09-09T23:31:19.341Z","last_downloaded_at":"2026-09-09T23:31:19.341Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478322","source_sha256":"a73671fe4b31a27a8c40383214299a7578c8da8231575212dacdb5921906069b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0d5a925515efe8332a24fa0cef7ead3bbb4b6cfca6018d5b3048921e8f83e8d7","downloaded_from":"2026-09-09T23:31:19.341Z","last_downloaded_at":"2026-09-09T23:31:19.341Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478322","source_sha256":"a73671fe4b31a27a8c40383214299a7578c8da8231575212dacdb5921906069b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7a1d8f46bd42c7db144f06e4a28a0dc8980d325e84b170866257f91ea00689aa","downloaded_from":"2026-09-09T23:31:19.341Z","last_downloaded_at":"2026-09-09T23:31:19.341Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478322","source_sha256":"a73671fe4b31a27a8c40383214299a7578c8da8231575212dacdb5921906069b"}},{"number":"S99","label":"SEC 99 SEC Materials","anchor":"sec-99-sec-materials","is_sec":true,"groups":[{"block":null,"heading":"SEC Rules, Regulations, and Interpretations","paragraphs":[{"citation":"310-948-S99-1","para":"S99-1","html":"
The following is the text of Regulation S-X Rule 12-29, Mortgage Loans on Real Estate (17 CFR 210.12-29). [38 FR 6069, Mar. 6, 1973; 38 FR 7323, Mar. 20, 1973. Redesignated at 45 FR 63680, Sept. 25, 1980; 83 FR 50209, Oct. 4, 2018]
","snippet":"The following is the text of Regulation S-X Rule 12-29, Mortgage Loans on Real Estate (17 CFR 210.12-29).\n[38 FR 6069, Mar. 6, 1973; 38 FR 7323, Mar. 20, 1973. Redesignated at 45 FR 63680, Sept. 25, 1980; 83 FR 50209, Oc…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:56fce606b642a1433a406bd9467a397f9c57252e089c4636c599fedaea065b4e","downloaded_from":"2026-09-09T23:31:26.845Z","last_downloaded_at":"2026-09-09T23:31:26.845Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479628","source_sha256":"34690d87394de4d73af6ad01d3f07281841b7ab3ae2e82e5a7de16a7282b6184"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c71e997ad49563440227737b3d424d9b9e9cd5244d8c901d69f09def133adb68","downloaded_from":"2026-09-09T23:31:26.845Z","last_downloaded_at":"2026-09-09T23:31:26.845Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479628","source_sha256":"34690d87394de4d73af6ad01d3f07281841b7ab3ae2e82e5a7de16a7282b6184"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e8439f60bea6963f353f75dfd862b0c1575bdfc2c764887b1cd95eb397fb9ec","downloaded_from":"2026-09-09T23:31:26.845Z","last_downloaded_at":"2026-09-09T23:31:26.845Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479628","source_sha256":"34690d87394de4d73af6ad01d3f07281841b7ab3ae2e82e5a7de16a7282b6184"}}],"enrichment":{"summary":"This subtopic governs how mortgage banking entities account for mortgage loans and mortgage-backed securities, including classification as held for sale versus held for long-term investment, related origination fees and costs, and transactions with affiliates. Loans held for sale are carried at the lower of amortized cost basis or fair value through a valuation allowance charged to income, while loans held for long-term investment are carried at amortized cost basis with credit losses measured under Subtopic 326-20. Transfers between classifications require reversal in earnings of any previously recorded allowance and re-measurement under the new classification.","key_points":["A mortgage loan may be classified as a long-term investment only if the entity has both the ability and the intent to hold it for the foreseeable future or until maturity, and the transfer occurs on the transfer date (310-948-25-1); such loans are measured at amortized cost basis (310-948-30-4).","For loans held for resale, origination fees and direct loan origination costs are deferred until the loan is sold; for loans held for investment they are deferred and recognized as a yield adjustment under 310-20-35-18 and 310-20-35-21 through 35-26 (310-948-25-3).","Mortgage loans held for sale are reported at the lower of amortized cost basis or fair value at the balance sheet date, with any excess of amortized cost over fair value recorded as a valuation allowance whose changes flow through net income; purchase discounts are not amortized as interest revenue while held for sale (310-948-35-1; 310-948-35-2).","Fair value of loans held for sale is measured by type of loan (residential and commercial separately, on an aggregate or individual basis), with committed loans valued based on investor commitments and uncommitted loans valued in the principal or most advantageous market under Topic 820 (310-948-35-3).","On transfer from held-for-long-term-investment to held-for-sale, the entity reverses any allowance for credit losses in earnings, transfers the loan at amortized cost basis, and then assesses whether a valuation allowance is needed; the reverse process applies for transfers into held-for-long-term-investment (310-948-35-2A; 310-948-35-5A).","Mortgage loans to be sold to an affiliate are adjusted to the lower of amortized cost basis or fair value as of the date management decides the sale will occur, with the adjustment charged to income; loans originated exclusively for an affiliate are transferred at the originator's acquisition cost because the originator acts as agent (310-948-30-1; 310-948-30-2).","After securitization qualifying as a sale under 860-10-40-5, MBS received as proceeds are classified under Topic 320, except that MBS committed to be sold before or during securitization must be classified as trading (310-948-40-1); the balance sheet must distinguish held-for-sale from held-for-investment loans, transfer-related allowance amounts must be presented gross, and the aggregate-or-individual method must be disclosed (310-948-45-1; 310-948-45-2; 310-948-50-1)."],"categories":["Subsequent measurement","Financial instruments","Industry-specific","Presentation"],"audience_level":"intermediate","student_note":"The classification decision (held for sale vs. held for long-term investment) drives everything: fee deferral, measurement basis, and whether you record a valuation allowance or a CECL allowance. A common misunderstanding is treating transfers between classifications as simple reclassifications — the prior allowance must be reversed in earnings and presented gross, not netted.","related_topics":["310-20","326-20","320","860-50","815-25","820"],"key_concepts":["mortgage loans held for sale","held for long-term investment","lower of amortized cost basis or fair value","valuation allowance","loan origination fees and costs","securitization and sale accounting","transactions with affiliates","mortgage servicing rights"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a9e0bdf7685d42b5442df6f5f57ad7f9e81dc46f77ff74885a0be447cd62efc2","downloaded_from":"2026-09-09T23:30:42.417Z","last_downloaded_at":"2026-09-09T23:31:26.845Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"310-10","title":"Overall","topic_title":"Receivables","score":0.7828,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:25f7d8e7c842116889f7cdd3bc44267a2bb2f5a570529a06fd08dd37b0b67a2b","downloaded_from":"2026-09-09T23:24:42.337Z","last_downloaded_at":"2026-09-09T23:25:40.463Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"320-10","title":"Overall","topic_title":"Investments—Debt Securities","score":0.7731,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e94f7946948d1e6c7428454f24b43087b24888af9a7db3202eb90f9242fd773a","downloaded_from":"2026-09-09T23:34:37.849Z","last_downloaded_at":"2026-09-09T23:35:28.596Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"970-10","title":"Overall","topic_title":"Real Estate—General","score":0.7644,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:21a1e4467dace10f40748deb12e0ad55bb47f081e3d95304dd571835f5fccd4f","downloaded_from":"2026-09-10T02:25:52.021Z","last_downloaded_at":"2026-09-10T02:26:12.373Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"860-30","title":"Secured Borrowing and Collateral","topic_title":"Transfers and Servicing","score":0.7583,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d9afdbd4dda5a318e10fe6a43904365c24ee689a89cf7c17b5b0d1a9541abd62","downloaded_from":"2026-09-10T02:06:50.852Z","last_downloaded_at":"2026-09-10T02:07:35.766Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"320-942","title":"Financial Services—Depository and Lending","topic_title":"Investments—Debt Securities","score":0.756,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6d667ff184abae76f76f7c8160466fb6bcece0235cd810f76cc87114079ee5a9","downloaded_from":"2026-09-09T23:36:00.347Z","last_downloaded_at":"2026-09-09T23:36:16.315Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"948-10","title":"Overall","topic_title":"Financial Services—Mortgage Banking","score":0.7537,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5bee84b6dc4fb2fd816501033501b5b5e19fdf654f4cdd9d6919dd5681027505","downloaded_from":"2026-09-10T02:20:07.609Z","last_downloaded_at":"2026-09-10T02:20:23.493Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}],"prev":{"number":"310-946","title":"Financial Services—Investment Companies","topic_title":"Receivables","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b8119cdcf364af5367e8290fb1098f570c0f69810691032d1d1920647533497","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"}},"next":{"number":"310-954","title":"Health Care Entities","topic_title":"Receivables","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:076123ec4c74c3bb274694edcb24059c307009f97c19f61d2901a62a8441ba9c","downloaded_from":"2026-09-09T23:31:29.416Z","last_downloaded_at":"2026-09-09T23:32:00.586Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c697e1284f722fa53ae29dd30e0765d6b218d1b95e135ca9a4fd9cdb22425d97","downloaded_from":"2026-09-09T23:30:42.417Z","last_downloaded_at":"2026-09-09T23:31:26.845Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"310-954","topic":"310","title":"Health Care Entities","area":"Assets","paragraphs":19,"summary":"ASC 310-954 governs how health care entities recognize, measure, present, and disclose receivables, principally amounts due from patients and third-party payors (Blue Cross, Medicare, Medicaid, HMOs, workers' compensation). Contractual adjustments and discounts are treated as variable consideration under ASC 606 (606-10-32-5 through 32-14 and 32-42 through 32-45), while an allowance for credit losses is measured under Topic 326. Charity care is never recognized as a receivable, and amounts due from third-party payors for retroactive adjustments such as final settlements or appeals must be reported separately.","concepts":["third-party payor receivables","contractual adjustments and discounts","variable consideration","charity care","retrospective rate settlements","stop-loss insurance recoverable","allowance for credit losses","concentration of credit risk"],"categories":["Recognition","Initial measurement","Presentation","Industry-specific"],"level":"intermediate","topic_title":"Receivables","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-954-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
Contract Asset Added Accounting Standards Update No. 2014-09 05/28/2014
Contract Liability Added Accounting Standards Update No. 2014-09 05/28/2014
954-310-05-2 Amended Accounting Standards Update No. 2014-09 05/28/2014
954-310-05-3 Amended Accounting Standards Update No. 2014-09 05/28/2014
954-310-25-1 Amended Accounting Standards Update No. 2014-09 05/28/2014
954-310-30-1 Amended Accounting Standards Update No. 2016-13 06/16/2016
954-310-30-1 Amended Accounting Standards Update No. 2014-09 05/28/2014
954-310-35-1 Amended Accounting Standards Update No. 2016-13 06/16/2016
954-310-35-1 Amended Accounting Standards Update No. 2014-09 05/28/2014
954-310-45-1 Amended Accounting Standards Update No. 2014-09 05/28/2014
954-310-50-3 Superseded Accounting Standards Update No. 2014-09 05/28/2014
954-310-50-3 Added Accounting Standards Update No. 2011-07 07/25/2011
954-310-55-1 through 55-3
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
954-310-55-1 through 55-3
 Added Accounting Standards Update No. 2011-07 07/25/2011
","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nContract Asset | Added | Accounting Standards Update No. 2014-09 | 05/28/2014 |\nContract…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f4f821badd67e5629b1063d458fd0229c7eeb620230f933308c8f6d7355f3bcf","downloaded_from":"2026-09-09T23:31:29.416Z","last_downloaded_at":"2026-09-09T23:31:29.416Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477485","source_sha256":"7686b76354c327dbcc3760435c6fe4309bb35c2d5528148c359044d5e21a994f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:60847a12dbf8edbf580241fc97b30048a7d3f6434a8e1cc1bef47383ec8bbecb","downloaded_from":"2026-09-09T23:31:29.416Z","last_downloaded_at":"2026-09-09T23:31:29.416Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477485","source_sha256":"7686b76354c327dbcc3760435c6fe4309bb35c2d5528148c359044d5e21a994f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4058a484d8ac0f2c90914262bd0c36f945c077ff04ac989e8bd7c3fe4e61b11f","downloaded_from":"2026-09-09T23:31:29.416Z","last_downloaded_at":"2026-09-09T23:31:29.416Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477485","source_sha256":"7686b76354c327dbcc3760435c6fe4309bb35c2d5528148c359044d5e21a994f"}},{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-954-05-1","para":"05-1","html":"
This Subtopic provides guidance on receivables for health care entities within the scope of this Topic.
","snippet":"This Subtopic provides guidance on receivables for health care entities within the scope of this Topic.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:383ee1e689c2a4458afe19a10c1e15f7b208efd100567fc8b8b6d470eb8e8c0e","downloaded_from":"2026-09-09T23:31:31.153Z","last_downloaded_at":"2026-09-09T23:31:31.153Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478483","source_sha256":"cf3a08825a0eadcbcf1197c48fcd821e7b1d62b18d37cab4c7ac3630fbba36f5"}},{"citation":"310-954-05-2","para":"05-2","html":"
Amounts due from third-party payors for health care services are usually less than the provider's full established rates for those services. The receivable amounts may be determined by any of the following:
  1. a
    Contractual agreement with others (such as Blue Cross plans, Medicare, Medicaid, or health maintenance organizations)
  2. b
    Legislation or regulation (such as workers' compensation or no-fault insurance)
  3. c
    Provider policy or practice (such as courtesy discounts to medical staff members and employees or other administrative adjustments).
","snippet":"Amounts due from third-party payors for health care services are usually less than the provider's full established rates for those services. The receivable amounts may be determined by any of the following:\n(a) Contractu…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b18c37fd0d940e11fa5e09acf4812e860569fcf811dc776611bf41242089c782","downloaded_from":"2026-09-09T23:31:31.153Z","last_downloaded_at":"2026-09-09T23:31:31.153Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478483","source_sha256":"cf3a08825a0eadcbcf1197c48fcd821e7b1d62b18d37cab4c7ac3630fbba36f5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e6e6d7c1ebbc93acb18b463400059e9b857d8b237aa8887f5c57f5317ddaa86d","downloaded_from":"2026-09-09T23:31:31.153Z","last_downloaded_at":"2026-09-09T23:31:31.153Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478483","source_sha256":"cf3a08825a0eadcbcf1197c48fcd821e7b1d62b18d37cab4c7ac3630fbba36f5"}},{"block":null,"heading":"Third-Party Settlements","paragraphs":[{"citation":"310-954-05-3","para":"05-3","html":"
Some third-party payors retrospectively determine final amounts reimbursable for services rendered to their beneficiaries based on allowable costs. These payors reimburse the health care entity on the basis of interim payment rates until the retrospective determination of allowable costs can be made. In most instances, the accumulation and allocation of allowable costs and other factors result in final settlements different from the interim payment rates. Final settlements are determined after the close of the fiscal periods to which they apply and may affect materially the health care entity's financial position and results of operations.
","snippet":"Some third-party payors retrospectively determine final amounts reimbursable for services rendered to their beneficiaries based on allowable costs. These payors reimburse the health care entity on the basis of interim pa…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6eae2a108add11e2f2abac8ad2a0d95323c63d90ffb92e8614191aad6f84f545","downloaded_from":"2026-09-09T23:31:31.153Z","last_downloaded_at":"2026-09-09T23:31:31.153Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478483","source_sha256":"cf3a08825a0eadcbcf1197c48fcd821e7b1d62b18d37cab4c7ac3630fbba36f5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f696fc9043e5f690f5000623b5629c1e3f9f26d47b7f72637d960e44e8d2c990","downloaded_from":"2026-09-09T23:31:31.153Z","last_downloaded_at":"2026-09-09T23:31:31.153Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478483","source_sha256":"cf3a08825a0eadcbcf1197c48fcd821e7b1d62b18d37cab4c7ac3630fbba36f5"}},{"block":null,"heading":"Stop-Loss Insurance Receivables","paragraphs":[{"citation":"310-954-05-4","para":"05-4","html":"
Some health care entities, for example, providers of prepaid health care services, contract to provide comprehensive health care services for a fixed period in return for fixed periodic premiums. Many of those entities may transfer a portion of their financial risks under the contract to another entity by purchasing stop-loss insurance. Receivables of those entities may include uncollected premiums and amounts recoverable from stop-loss insurers, reduced by appropriate valuation allowances.
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This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 954-10-15.
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The provision of charity care does not qualify for recognition as receivables in the financial statements.
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Any uncollected premiums and amounts recoverable from stop-loss insurers reduced by appropriate valuation allowances shall be included in receivables. See also paragraph 954-720-45-1.
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A health care entity may loan or advance resources to a related entity. If repayment is reasonably assured, a receivable or payable should be recorded by the entities.
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Contractual adjustments and discounts are variable consideration and shall be measured in accordance with paragraphs
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Contractual adjustments and discounts shall be subsequently measured in accordance with paragraphs
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If a receivable from a related entity is not to be repaid, or if the related entity is perceived as unable to repay, the write-off of the receivable may be recognized as an equity transfer (see paragraph 954-220-45-2) with the transferor reducing net assets and the transferee increasing net assets at the date such determination is made.
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Receivables shall be reported net of an allowance for doubtful accounts. (See also the guidance in paragraphs
606-10-45-1 through 45-5
on presenting receivables, contract assets, and contract liabilities). Although the aggregate amount of receivables may include balances due from patients and third-party payors (including final settlements and appeals), the amounts due from third-party payors for retroactive adjustments of items such as final settlements or appeals shall be reported separately in the financial statements.
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With regard to contractual adjustments and third-party settlements, identification and explanation of the estimated amounts that are receivable by the entity shall be disclosed.
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Section 825-10-50 provides guidance on the required disclosures about significant concentrations of credit risk arising from all financial instruments, including trade accounts receivable. Concentration of credit risk frequently is an issue because most health care entities generally tend to treat patients from their local or surrounding communities. Accordingly, disclosure shall be made of the primary geographic sources of patients. It should be noted that concentration of credit risk may be a significant issue in standalone financial statements issued for a member hospital of a large national multihospital system but may not be an issue for financial statements prepared for the hospital system. When the individual facilities' financial statements are consolidated into statements prepared for the entire system, the credit risk is dispersed over a much larger base of health plans, patients, and geographies and, therefore, is not as concentrated.
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Contractual adjustments and discounts are treated as variable consideration under ASC 606 (606-10-32-5 through 32-14 and 32-42 through 32-45), while an allowance for credit losses is measured under Topic 326. Charity care is never recognized as a receivable, and amounts due from third-party payors for retroactive adjustments such as final settlements or appeals must be reported separately.","key_points":["Charity care does not qualify for recognition as a receivable (310-954-25-1), while uncollected premiums and amounts recoverable from stop-loss insurers, net of appropriate valuation allowances, are included in receivables (310-954-25-2).","Contractual adjustments and discounts are variable consideration measured initially and subsequently under 606-10-32-5 through 32-14 and 606-10-32-42 through 32-45 (310-954-30-1; 310-954-35-1).","An allowance for credit losses is recorded and subsequently measured under Topic 326 (310-954-30-1; 310-954-35-1).","Loans or advances to a related entity are recorded as a receivable/payable if repayment is reasonably assured (310-954-25-3); if repayment will not occur or the related entity is perceived unable to repay, the write-off may be recognized as an equity transfer, reducing the transferor's net assets and increasing the transferee's (310-954-40-1).","Receivables are reported net of an allowance for doubtful accounts, but amounts due from third-party payors for retroactive adjustments such as final settlements or appeals must be reported separately (310-954-45-1).","Estimated amounts receivable relating to contractual adjustments and third-party settlements must be identified and explained in the disclosures (310-954-50-1).","Under Section 825-10-50, concentrations of credit risk must be disclosed, including the primary geographic sources of patients, an issue more acute for standalone facility statements than for consolidated system statements (310-954-50-2)."],"categories":["Recognition","Initial measurement","Presentation","Industry-specific"],"audience_level":"intermediate","student_note":"The key exam trap is treating contractual adjustments as bad debt: after ASU 2014-09, price concessions and contractual allowances are variable consideration that reduces the transaction price under Topic 606, whereas only true credit deterioration goes through the Topic 326 credit loss allowance. Also remember charity care never becomes a receivable, and retroactive third-party settlements must be shown separately on the face of the statements.","related_topics":["606-10","326","954-10","954-605","954-720","825-10"],"key_concepts":["third-party payor receivables","contractual adjustments and discounts","variable consideration","charity care","retrospective rate settlements","stop-loss insurance recoverable","allowance for credit losses","concentration of credit risk"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c994ab5eb6ddee5d82f531413686530429d1573b4fdd33990e96c89ff2b6940","downloaded_from":"2026-09-09T23:31:29.416Z","last_downloaded_at":"2026-09-09T23:32:00.586Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"605-954","title":"Health Care Entities","topic_title":"Revenue Recognition","score":0.81,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0d02fd5d209ab4770fa9c67e478119bae79209df831f21abd9c2174a753b18f8","downloaded_from":"2026-09-10T00:50:41.818Z","last_downloaded_at":"2026-09-10T00:51:15.106Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"210-954","title":"Health Care Entities","topic_title":"Balance Sheet","score":0.7841,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:992d9306068ad66913bdfa0bd458a0d9e2f0f87866a3e0268a54e95b372cfa7a","downloaded_from":"2026-09-09T23:02:01.873Z","last_downloaded_at":"2026-09-09T23:02:21.878Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"405-954","title":"Health Care Entities","topic_title":"Liabilities","score":0.7728,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cbb7c1ef1da8df0270e2e0680d057cd86dee1dc7e501a0dc14a7ad2bea425809","downloaded_from":"2026-09-10T00:19:21.041Z","last_downloaded_at":"2026-09-10T00:19:37.991Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"430-954","title":"Health Care Entities","topic_title":"Deferred Revenue","score":0.7684,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:088f8ce447901a33dfae77e81fa7d2ba97843596515812b7f4e333c368cfd30b","downloaded_from":"2026-09-10T00:24:26.950Z","last_downloaded_at":"2026-09-10T00:25:00.362Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"720-954","title":"Health Care Entities","topic_title":"Other Expenses","score":0.759,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f67ea63282bf0b6828c3d8cdf6ea2b530f67d8a4224ae627147ae5fd52a10722","downloaded_from":"2026-09-10T01:12:28.117Z","last_downloaded_at":"2026-09-10T01:12:54.691Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"310-965","title":"Plan Accounting—Health and Welfare Benefit Plans","topic_title":"Receivables","score":0.7579,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:60a8a7b9579512a94f5ef0b00e2e15d108bd297a53380015c6f80ffc27233dea","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"}}],"prev":{"number":"310-948","title":"Financial Services—Mortgage Banking","topic_title":"Receivables","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b9a367f9592b7282ff49a81deb262f2954e55a7937c5000e17a0bb16865679bc","downloaded_from":"2026-09-09T23:30:42.417Z","last_downloaded_at":"2026-09-09T23:31:26.845Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"next":{"number":"310-958","title":"Not-for-Profit Entities","topic_title":"Receivables","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:65eaa3ae2ac18ec8e14aac276cdb3858234cc4961337ec9cafebed156c5ef825","downloaded_from":"2026-09-09T23:32:03.631Z","last_downloaded_at":"2026-09-09T23:32:29.176Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not 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Unconditional promises are recognized as an asset and revenue when received (with verifiable documentation), measured initially under 958-605-30-4 through 30-8, and thereafter either at fair value under the 825-10 fair value option or under the change-in-value rules in Section 35 (interest accretion is contribution revenue; decreases in expected assets are bad debt expense/loss; increases generally are not recognized except as recovery of previously recognized bad debts).","concepts":["promises to give","contributions receivable","unconditional promise","conditional promise","present value discount","fair value option","allowance for uncollectible promises","net assets with donor restrictions"],"categories":["Subsequent measurement","Not-for-profit","Disclosure","Presentation"],"level":"intermediate","topic_title":"Receivables","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-958-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Conditional ContributionAddedAccounting Standards Update No. 2018-0806/21/2018
Conditional Promise to GiveAmendedAccounting Standards Update No. 2018-0806/21/2018
ContributionAmendedAccounting Standards Update No. 2018-0806/21/2018
ContributionAmendedAccounting Standards Update No. 2010-0701/28/2010
Donor-Imposed ConditionAddedAccounting Standards Update No. 2018-0806/21/2018
Donor-Imposed RestrictionAddedAccounting Standards Update No. 2016-1408/18/2016
Net AssetsAmendedAccounting Standards Update No. 2016-1408/18/2016
Net Assets with Donor RestrictionsAddedAccounting Standards Update No. 2016-1408/18/2016
Net Assets without Donor RestrictionsAddedAccounting Standards Update No. 2016-1408/18/2016
Permanently Restricted Net AssetsSupersededAccounting Standards Update No. 2016-1408/18/2016
Temporarily Restricted Net AssetsSupersededAccounting Standards Update No. 2016-1408/18/2016
Unrestricted Net AssetsSupersededAccounting Standards Update No. 2016-1408/18/2016
958-310-35-1AmendedAccounting Standards Update No. 2011-0405/12/2011
958-310-35-3SupersededAccounting Standards Update No. 2025-1212/17/2025
958-310-35-7 through 35-9
AmendedAccounting Standards Update No. 2012-0410/01/2012
958-310-35-11AmendedAccounting Standards Update No. 2012-0410/01/2012
958-310-35-12AmendedAccounting Standards Update No. 2012-0410/01/2012
958-310-45-1AmendedMaintenance Update 2020-18 (PDF)11/25/2020
958-310-45-2AmendedAccounting Standards Update No. 2016-1408/18/2016
958-310-45-3AmendedAccounting Standards Update No. 2016-1408/18/2016
958-310-50-3AmendedAccounting Standards Update No. 2018-1308/28/2018
958-310-50-3AmendedAccounting Standards Update No. 2011-0405/12/2011
958-310-55-1AmendedAccounting Standards Update No. 2012-0410/01/2012
","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nConditional Contribution | Added | Accounting Standards Update No. 2018-08 | 06/21/2018 …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3dac1f742879983915bf3a6c891ed84425818e04e4af6827337790d42f7569a3","downloaded_from":"2026-09-09T23:32:03.631Z","last_downloaded_at":"2026-09-09T23:32:03.631Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478722","source_sha256":"04daee55169e377ce26a92fa5fce03c26f7339323059ccadc01df8c2563f7113"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d45d5fff80345a0e4629ff23e07d2a09bd12298cc453a7e3b071ae6ecfa9a7cd","downloaded_from":"2026-09-09T23:32:03.631Z","last_downloaded_at":"2026-09-09T23:32:03.631Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478722","source_sha256":"04daee55169e377ce26a92fa5fce03c26f7339323059ccadc01df8c2563f7113"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:25f25dcad36aa60bffc40693b18fda149f00fec6eaf3bf33046162210d65d86f","downloaded_from":"2026-09-09T23:32:03.631Z","last_downloaded_at":"2026-09-09T23:32:03.631Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478722","source_sha256":"04daee55169e377ce26a92fa5fce03c26f7339323059ccadc01df8c2563f7113"}},{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-958-05-1","para":"05-1","html":"
This Subtopic provides guidance about a type of receivable unique to not-for-profit entities (NFPs)—promises to give (contributions) receivable. NFPs also shall apply the initial recognition and measurement standards for promises to give in Subtopic 958-605.
","snippet":"This Subtopic provides guidance about a type of receivable unique to not-for-profit entities (NFPs)—promises to give (contributions) receivable. NFPs also shall apply the initial recognition and measurement standards for…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:269a2b0f57e5a439b7ce9eff566c6644ef7322e1c6b81f32d881a062147788b4","downloaded_from":"2026-09-09T23:32:07.583Z","last_downloaded_at":"2026-09-09T23:32:07.583Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478931","source_sha256":"699d9ecc1178fc2228fae7a17e16eb91793edaf8a33c9b3cc3bc2211167bf6fb"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f97374760c0c2f98e8679ef828a3d8dc44381a328365e591a485c0b3d7b8afbb","downloaded_from":"2026-09-09T23:32:07.583Z","last_downloaded_at":"2026-09-09T23:32:07.583Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478931","source_sha256":"699d9ecc1178fc2228fae7a17e16eb91793edaf8a33c9b3cc3bc2211167bf6fb"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bcb3e931b207bfeafc5d5e008d256cb2acff405ec4dc00b2b20e0f6275626235","downloaded_from":"2026-09-09T23:32:07.583Z","last_downloaded_at":"2026-09-09T23:32:07.583Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478931","source_sha256":"699d9ecc1178fc2228fae7a17e16eb91793edaf8a33c9b3cc3bc2211167bf6fb"}},{"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":"310-958-15-1","para":"15-1","html":"
This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 958-10-15.
","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 958-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:40f1f9343b14d861c779a189b3d4bfa7e873bd7322db7a41de37a0ea740c8a55","downloaded_from":"2026-09-09T23:32:09.768Z","last_downloaded_at":"2026-09-09T23:32:09.768Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478187","source_sha256":"77f8930551c2df60b8c3b8ad88c497b6b4b3925e45068be6b3c0b009a29527f4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:921295a130cef9f0511164b9c6bd93e31170f6b78c102d20555c97ae0dbcf90a","downloaded_from":"2026-09-09T23:32:09.768Z","last_downloaded_at":"2026-09-09T23:32:09.768Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478187","source_sha256":"77f8930551c2df60b8c3b8ad88c497b6b4b3925e45068be6b3c0b009a29527f4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ccb49dd6c26c7182f45a9f9bf13dd1de721e079ff9d7fe3abb3a06a5b28b6667","downloaded_from":"2026-09-09T23:32:09.768Z","last_downloaded_at":"2026-09-09T23:32:09.768Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478187","source_sha256":"77f8930551c2df60b8c3b8ad88c497b6b4b3925e45068be6b3c0b009a29527f4"}},{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":"Contributions Receivable","paragraphs":[{"citation":"310-958-25-1","para":"25-1","html":"
A promise to give is a written or oral agreement to contribute cash or other assets to another entity. A promise to give may be either conditional or unconditional. An unconditional promise to give shall be recognized as revenue or gain in the period received and as an asset in accordance with paragraphs
958-605-25-7 through 25-15
. Pursuant to paragraph 958-605-25-2, to be recognized in financial statements there must be sufficient evidence in the form of verifiable documentation that a promise was made and received.
","snippet":"A promise to give is a written or oral agreement to contribute cash or other assets to another entity. A promise to give may be either conditional or unconditional. An unconditional promise to give shall be recognized as…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b211c03092d90365c36b9daa779b1d7fb0c27ad57e5b06438dc7ebf8a4aedde9","downloaded_from":"2026-09-09T23:32:16.296Z","last_downloaded_at":"2026-09-09T23:32:16.296Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478806","source_sha256":"b64f953aa6ce8e0e28bbe8eceff4220c464df7e4954774d87874fa24e0df76f4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad422c5acf3dcf6bf098055c79a03ee50ac52ab38c1035afcb5f0cd7699ea181","downloaded_from":"2026-09-09T23:32:16.296Z","last_downloaded_at":"2026-09-09T23:32:16.296Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478806","source_sha256":"b64f953aa6ce8e0e28bbe8eceff4220c464df7e4954774d87874fa24e0df76f4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb6acb35a20395fc3184671d9a200868f3293ef25c2e773c9a876563e6fda888","downloaded_from":"2026-09-09T23:32:16.296Z","last_downloaded_at":"2026-09-09T23:32:16.296Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478806","source_sha256":"b64f953aa6ce8e0e28bbe8eceff4220c464df7e4954774d87874fa24e0df76f4"}},{"number":"30","label":"30 Initial Measurement","anchor":"30-initial-measurement","is_sec":false,"groups":[{"block":null,"heading":"Contributions Receivable","paragraphs":[{"citation":"310-958-30-1","para":"30-1","html":"
An unconditional promise to give shall be initially measured in accordance with paragraphs
958-605-30-4 through 30-8
.
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The Fair Value Option Subsections of Subtopic 825-10 create a fair value option under which a not-for-profit entity (NFP) may irrevocably elect fair value as the initial and subsequent measure for most receivables. If an NFP elects to measure a receivable at fair value and uses a present value technique to measure fair value, the discount rate assumptions, and all other elements discussed in paragraph 820-10-55-5 shall be revised at each measurement date to reflect current market conditions. Paragraph 820-10-35-2B states that a fair value measurement takes into account the effect of a restriction on the sale or use of an asset if market participants would take into account the effect of the restriction when pricing the asset. Example 6 (see paragraph 820-10-55-51) illustrates that restrictions that are a characteristic of an asset and, therefore, would transfer to a market participant are the only restrictions reflected in fair value. Donor restrictions that are specific to the donee are reflected in the classification of net assets, not in the measurement of fair value.
","snippet":"The Fair Value Option Subsections of Subtopic 825-10 create a fair value option under which a not-for-profit entity (NFP) may irrevocably elect fair value as the initial and subsequent measure for most receivables. If an…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:afcaf37ae68df7e486000414c7841cac9cfe995021eebf9fad250de1924bacf6","downloaded_from":"2026-09-09T23:32:21.843Z","last_downloaded_at":"2026-09-09T23:32:21.843Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478417","source_sha256":"5e7809b0b10f8cc6d264f6b723d66403f027c6ec338eef035194dace19c74e59"}},{"citation":"310-958-35-2","para":"35-2","html":"
Unless measured at fair value in conformity with the Fair Value Option Subsections of Subtopic 825-10, receivables shall be reported at the measures described in the remainder of this Section.
","snippet":"Unless measured at fair value in conformity with the Fair Value Option Subsections of Subtopic 825-10, receivables shall be reported at the measures described in the remainder of this Section.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:07e2c91a0b27da7bb447a61d68230a49710c8f6251a3b1d7e8027606d6d59eed","downloaded_from":"2026-09-09T23:32:21.843Z","last_downloaded_at":"2026-09-09T23:32:21.843Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478417","source_sha256":"5e7809b0b10f8cc6d264f6b723d66403f027c6ec338eef035194dace19c74e59"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5dd5a00fe455ca0542557a2032754b477bceedd6836da0188670942d1b8c3034","downloaded_from":"2026-09-09T23:32:21.843Z","last_downloaded_at":"2026-09-09T23:32:21.843Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478417","source_sha256":"5e7809b0b10f8cc6d264f6b723d66403f027c6ec338eef035194dace19c74e59"}},{"block":null,"heading":"Receivables from Exchange Transactions","paragraphs":[{"citation":"310-958-35-3","para":"35-3","html":"
Receivables arising from exchange transactions shall be reported at net realizable value if the amounts are due within one year.
Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:
105-10-65-10
Editor's Note: Paragraph 958-310-35-3 will be superseded upon transition, together with its heading.
> Receivables from Exchange Transactions
Paragraph superseded by Accounting Standards Update No. 2025-12.
","snippet":"Receivables arising from exchange transactions shall be reported at net realizable value if the amounts are due within one year. Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:105-10-65-1…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aadf1167c6d18749021ba037946e598b24eddabda7fe8f80542de07883a62d09","downloaded_from":"2026-09-09T23:32:21.843Z","last_downloaded_at":"2026-09-09T23:32:21.843Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478417","source_sha256":"5e7809b0b10f8cc6d264f6b723d66403f027c6ec338eef035194dace19c74e59"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b0498c3d46a1936e578c075d9afacbe3495e5ba6d2af7e1fd9fc92cabee8e201","downloaded_from":"2026-09-09T23:32:21.843Z","last_downloaded_at":"2026-09-09T23:32:21.843Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478417","source_sha256":"5e7809b0b10f8cc6d264f6b723d66403f027c6ec338eef035194dace19c74e59"}},{"block":null,"heading":"Contributions Receivable","paragraphs":[{"citation":"310-958-35-4","para":"35-4","html":"
After recognition, the value of a contribution arising from an unconditional promise to give cash or noncash assets (contribution receivable) may change because of any of the following reasons:
  1. a
    Accrual of the interest element for a promise to give measured using present value techniques
  2. b
    Changes in the quantity or nature of assets expected to be received (such as changes in the amounts of future cash flows)
  3. c
    Changes in the projected fair value of the underlying noncash assets at the date that those assets are expected to be received (referred to in this Section as the future fair value of underlying noncash assets)
  4. d
    Changes in the timing of assets expected to be received (This Subtopic does not provide guidance for changes in the timing of assets expected to be received.)
  5. e
    Changes in the time value of money.
","snippet":"After recognition, the value of a contribution arising from an unconditional promise to give cash or noncash assets (contribution receivable) may change because of any of the following reasons:\n(a) Accrual of the interes…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ef9b6150e812619ae06fb9c1e7577576de148e061ac1af71b9a02c21341e2fed","downloaded_from":"2026-09-09T23:32:21.843Z","last_downloaded_at":"2026-09-09T23:32:21.843Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478417","source_sha256":"5e7809b0b10f8cc6d264f6b723d66403f027c6ec338eef035194dace19c74e59"}},{"citation":"310-958-35-5","para":"35-5","html":"
See Example 1 (paragraph 958-310-55-1) for a summary of the guidance for accounting for changes in the value of promises to give subsequent to initial recognition but before collection.
","snippet":"See Example 1 (paragraph 958-310-55-1) for a summary of the guidance for accounting for changes in the value of promises to give subsequent to initial recognition but before collection.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:07c52d8481192561c80dc12fe6236b856f3e9429168cf3956f290f05b0fb344d","downloaded_from":"2026-09-09T23:32:21.843Z","last_downloaded_at":"2026-09-09T23:32:21.843Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478417","source_sha256":"5e7809b0b10f8cc6d264f6b723d66403f027c6ec338eef035194dace19c74e59"}},{"citation":"310-958-35-6","para":"35-6","html":"
If a present value technique is used to measure the fair value of unconditional promises to give cash, subsequent accruals of the interest element pursuant to Section 835-30-35 shall be accounted for as contribution revenue by donees.
","snippet":"If a present value technique is used to measure the fair value of unconditional promises to give cash, subsequent accruals of the interest element pursuant to Section 835-30-35 shall be accounted for as contribution reve…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f7ab5ffa9ebd983905f4b71edc3182ba89ac5d196ecaa464a0cb384c9d6141dd","downloaded_from":"2026-09-09T23:32:21.843Z","last_downloaded_at":"2026-09-09T23:32:21.843Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478417","source_sha256":"5e7809b0b10f8cc6d264f6b723d66403f027c6ec338eef035194dace19c74e59"}},{"citation":"310-958-35-7","para":"35-7","html":"
If the value of a contribution receivable decreases because of changes in the quantity or nature of assets expected to be received, the decrease shall be recognized in the period(s) in which the expectation changes. That decrease shall be reported as an expense or loss (bad debt) in accordance with paragraph 958-310-45-3.
","snippet":"If the value of a contribution receivable decreases because of changes in the quantity or nature of assets expected to be received, the decrease shall be recognized in the period(s) in which the expectation changes. That…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bbf2f53adc235eaa664122dec6c738b4d045110c539567a3aa5948c78ed6957b","downloaded_from":"2026-09-09T23:32:21.843Z","last_downloaded_at":"2026-09-09T23:32:21.843Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478417","source_sha256":"5e7809b0b10f8cc6d264f6b723d66403f027c6ec338eef035194dace19c74e59"}},{"citation":"310-958-35-8","para":"35-8","html":"
No increase in net assets shall be recognized if the value of a contribution receivable increases because of a change in the quantity or nature of assets expected to be received between the date the unconditional promise to give is recognized and the date it is collected, except as provided in the following paragraph.
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If the value of a contribution receivable increases because of changes in the quantity or nature of assets expected to be received and previous decreases in the value of that unconditional promise to give resulted in expenses or losses from bad debts, the increase shall be reported as a recovery of those expenses or losses to the extent that those expenses or losses were previously recognized. The recovery shall be reported in the net asset classes in which the net assets are represented.
","snippet":"If the value of a contribution receivable increases because of changes in the quantity or nature of assets expected to be received and previous decreases in the value of that unconditional promise to give resulted in exp…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:629f3a76fc099f7263d55174bcada7ac10d1d882fe9305f4e217fadba3e8e8f6","downloaded_from":"2026-09-09T23:32:21.843Z","last_downloaded_at":"2026-09-09T23:32:21.843Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478417","source_sha256":"5e7809b0b10f8cc6d264f6b723d66403f027c6ec338eef035194dace19c74e59"}},{"citation":"310-958-35-10","para":"35-10","html":"
Amounts collected, other than a recovery of bad debt expenses or losses, in excess of the carrying amount of contributions receivable shall be reported as contribution revenue in the appropriate net asset class.
","snippet":"Amounts collected, other than a recovery of bad debt expenses or losses, in excess of the carrying amount of contributions receivable shall be reported as contribution revenue in the appropriate net asset class.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce224942de03d30c46d00f0c3fa79b956f390953503eb11ecec37f9ce69e4a23","downloaded_from":"2026-09-09T23:32:21.843Z","last_downloaded_at":"2026-09-09T23:32:21.843Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478417","source_sha256":"5e7809b0b10f8cc6d264f6b723d66403f027c6ec338eef035194dace19c74e59"}},{"citation":"310-958-35-11","para":"35-11","html":"
The value of a contribution receivable arising from an unconditional promise to give equity securities with readily determinable fair values or debt securities may change between the date the unconditional promise to give is recognized and the date the asset promised is received because of changes in the future fair value of the underlying securities. For purposes of subsequent measurement, the method of determining the future fair value of the underlying securities shall be the same as the method used for determining that amount for purposes of initial measurement. Thus, if a promise to give securities is measured based on the fair value of the underlying securities at the date of gift, as described in paragraph 958-605-30-8, an observed change in the current fair value of the underlying securities shall be recognized. The change shall be reported as an increase or a decrease in contribution revenue in the period(s) in which the change occurs. The change shall be recognized in the net asset class in which the contribution was originally reported or in the net asset class in which the net assets are represented.
","snippet":"The value of a contribution receivable arising from an unconditional promise to give equity securities with readily determinable fair values or debt securities may change between the date the unconditional promise to giv…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:34c19a6a1e8e58448d374f923193ef986e7cf41e487ff4e505465052d016e001","downloaded_from":"2026-09-09T23:32:21.843Z","last_downloaded_at":"2026-09-09T23:32:21.843Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478417","source_sha256":"5e7809b0b10f8cc6d264f6b723d66403f027c6ec338eef035194dace19c74e59"}},{"citation":"310-958-35-12","para":"35-12","html":"
The value of a contribution receivable arising from an unconditional promise to give noncash assets other than equity securities with readily determinable fair values or debt securities may change between the date the unconditional promise to give is recognized and the date the asset promised is received because of changes in the future fair value of the underlying noncash assets. For purposes of subsequent measurement, the method for determining the future fair value of the underlying noncash asset shall be the same as the method used for determining that amount for purposes of initial measurement. Accordingly, assumed relationships, such as the relationship between the market price of the noncash asset at the time the initial measurement is made and its projected market price at the date the asset is expected to be received, shall be presumed to continue in determining whether the future fair value of the underlying noncash asset has changed.
","snippet":"The value of a contribution receivable arising from an unconditional promise to give noncash assets other than equity securities with readily determinable fair values or debt securities may change between the date the un…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4275da3bed90c8da89183193c0dba695cb37d8a1ba25854d0dee5a09ca627f25","downloaded_from":"2026-09-09T23:32:21.843Z","last_downloaded_at":"2026-09-09T23:32:21.843Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478417","source_sha256":"5e7809b0b10f8cc6d264f6b723d66403f027c6ec338eef035194dace19c74e59"}},{"citation":"310-958-35-13","para":"35-13","html":"
If the future fair value of the underlying noncash asset decreases, that decrease shall be reported as a decrease in contribution revenue in the period(s) in which the decrease occurs. The decrease shall be reported in the net asset class in which the contribution was originally reported or in the net asset class in which the net assets are represented. Thus, if a promise to give noncash assets is measured based on the fair value of those underlying noncash assets at the date of gift, as described in paragraph 958-605-30-8, an observed decrease in the current fair value of the underlying noncash asset shall be recognized. If the future fair value of the underlying noncash asset increases between the date the unconditional promise to give is recognized and the date the asset promised is received, no additional revenue shall be recognized.
","snippet":"If the future fair value of the underlying noncash asset decreases, that decrease shall be reported as a decrease in contribution revenue in the period(s) in which the decrease occurs. The decrease shall be reported in t…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:54ee904825e6cc1a9b408ca1f58627e1058a461ab14f89a1f13f6857b40c144f","downloaded_from":"2026-09-09T23:32:21.843Z","last_downloaded_at":"2026-09-09T23:32:21.843Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478417","source_sha256":"5e7809b0b10f8cc6d264f6b723d66403f027c6ec338eef035194dace19c74e59"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c4c3ebbd4f665a7d6c75dc6e6db944bac56e748e44a5041e11ac406371092159","downloaded_from":"2026-09-09T23:32:21.843Z","last_downloaded_at":"2026-09-09T23:32:21.843Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478417","source_sha256":"5e7809b0b10f8cc6d264f6b723d66403f027c6ec338eef035194dace19c74e59"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1e68cb703d6c3facf8eebcadd5118ca807a0413725d120411151482c3f9c4b0c","downloaded_from":"2026-09-09T23:32:21.843Z","last_downloaded_at":"2026-09-09T23:32:21.843Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478417","source_sha256":"5e7809b0b10f8cc6d264f6b723d66403f027c6ec338eef035194dace19c74e59"}},{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":"Contributions Receivable—Statement of Financial Position","paragraphs":[{"citation":"310-958-45-1","para":"45-1","html":"
Contributions receivable shall be reported net of the discount that arises if measuring a promise to give at present value. The discount shall be separately disclosed by reporting it as a deduction from contributions receivable either on the face of a statement of financial position or in the notes to financial statements (see paragraph 958-310-50-1).
","snippet":"Contributions receivable shall be reported net of the discount that arises if measuring a promise to give at present value. The discount shall be separately disclosed by reporting it as a deduction from contributions rec…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0d5fc743f8d0fdfc7602928ad50c5f638ba055a2dade62caa3372aa95a7d5426","downloaded_from":"2026-09-09T23:32:23.859Z","last_downloaded_at":"2026-09-09T23:32:23.859Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478745","source_sha256":"3e5d644d90388f4e345818a304c8b889d1f64640f0577a9507868272c6a22734"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2b8b3ae65ee6a81ef9a7d24c4f67f3203323122e801f189d4587f2dc4de3e907","downloaded_from":"2026-09-09T23:32:23.859Z","last_downloaded_at":"2026-09-09T23:32:23.859Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478745","source_sha256":"3e5d644d90388f4e345818a304c8b889d1f64640f0577a9507868272c6a22734"}},{"block":null,"heading":"Contributions Receivable—Statement of Activities","paragraphs":[{"citation":"310-958-45-2","para":"45-2","html":"
If an unconditional promise to give is measured using present value techniques, a not-for-profit entity (NFP) shall report the subsequent accrual of the interest element recognized under paragraph 958-310-35-6 as an increase in net assets with donor restrictions if the underlying promise to give is donor restricted.
","snippet":"If an unconditional promise to give is measured using present value techniques, a not-for-profit entity (NFP) shall report the subsequent accrual of the interest element recognized under paragraph 958-310-35-6 as an incr…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1540f4f631199b5ef1a1da59eef3e05f161164065f9b55dbbb2bff07a2fd01ac","downloaded_from":"2026-09-09T23:32:23.859Z","last_downloaded_at":"2026-09-09T23:32:23.859Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478745","source_sha256":"3e5d644d90388f4e345818a304c8b889d1f64640f0577a9507868272c6a22734"}},{"citation":"310-958-45-3","para":"45-3","html":"
Decreases recognized under paragraph 958-310-35-7 shall be reported as expenses or losses (bad debt) in the net asset class in which the net assets are represented. Because all expenses are reported in the net asset without donor restrictions class, those decreases shall be reported as losses if they are decreases in net assets with donor restrictions.
","snippet":"Decreases recognized under paragraph 958-310-35-7 shall be reported as expenses or losses (bad debt) in the net asset class in which the net assets are represented. Because all expenses are reported in the net asset with…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:619123ea23fedf9bfa244e90ed1e35120272844199f0925bc8a6bc9b5832ac20","downloaded_from":"2026-09-09T23:32:23.859Z","last_downloaded_at":"2026-09-09T23:32:23.859Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478745","source_sha256":"3e5d644d90388f4e345818a304c8b889d1f64640f0577a9507868272c6a22734"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:327aa86cc66fc7604bf06c7bc6280dee08f34b75d6f02978ee8cb9a68c25f33f","downloaded_from":"2026-09-09T23:32:23.859Z","last_downloaded_at":"2026-09-09T23:32:23.859Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478745","source_sha256":"3e5d644d90388f4e345818a304c8b889d1f64640f0577a9507868272c6a22734"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b118eeb758a83b07fe58386ad645e9e5d4443496e3758813d7c422f19e6cca9b","downloaded_from":"2026-09-09T23:32:23.859Z","last_downloaded_at":"2026-09-09T23:32:23.859Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478745","source_sha256":"3e5d644d90388f4e345818a304c8b889d1f64640f0577a9507868272c6a22734"}},{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":"Contributions Receivable","paragraphs":[{"citation":"310-958-50-1","para":"50-1","html":"
Recipients of unconditional promises to give shall disclose all of the following:
  1. a
    The amounts of promises receivable in less than one year, in one to five years, and in more than five years
  2. b
    The amount of the allowance for uncollectible promises receivable
  3. c
    The discount that arises if measuring a promise to give at present value, if that discount is not separately disclosed by reporting it as a deduction from contributions receivable on the face of a statement of financial position pursuant to paragraph 958-310-45-1.
","snippet":"Recipients of unconditional promises to give shall disclose all of the following:\n(a) The amounts of promises receivable in less than one year, in one to five years, and in more than five years\n(b) The amount of the allo…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e435a5bb791313d9692e8f88051a5c8441e1fc41b4813c3a18736bbc639144c2","downloaded_from":"2026-09-09T23:32:26.682Z","last_downloaded_at":"2026-09-09T23:32:26.682Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478933","source_sha256":"a67eedd0fdb440ae1b2ca3c88d79508fcb0fb7bce601ebd4d0d33a20bdb75859"}},{"citation":"310-958-50-2","para":"50-2","html":"
As illustrated in paragraph 958-605-55-22, the allowance for uncollectible promises to give does not include amounts determined to be uncollectible when the contributions receivable were initially measured. For example, assume that, on the last day of its fiscal year, a not-for-profit entity (NFP) receives promises to give $100 in 5 years, that the estimated future cash flows from the promises are $70, and that the present value of the estimated future cash flows is $50. The notes to financial statements should disclose unconditional promises to give of $70 and unamortized discount of $20.
","snippet":"As illustrated in paragraph 958-605-55-22, the allowance for uncollectible promises to give does not include amounts determined to be uncollectible when the contributions receivable were initially measured. For example, …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:569725cd934df454f5ecde78ee984a9d32bf0a37721dd36dcdb6405ad0f2296c","downloaded_from":"2026-09-09T23:32:26.682Z","last_downloaded_at":"2026-09-09T23:32:26.682Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478933","source_sha256":"a67eedd0fdb440ae1b2ca3c88d79508fcb0fb7bce601ebd4d0d33a20bdb75859"}},{"citation":"310-958-50-3","para":"50-3","html":"
If unconditional promises to give are subsequently measured at fair value, the notes to financial statements shall also include the following disclosures:
  1. a
    Disclosures required by paragraphs
    820-10-50-1C through 50-2
    and
    820-10-50-2B through 50-2E
    in the format described in paragraph 820-10-50-8
  2. b
    Disclosures required by paragraphs
    825-10-50-28 through 50-31
  3. c
    Disclosures required by paragraph 825-10-50-32, if an election to report unconditional promises to give is made after initial recognition pursuant to paragraph 825-10-25-4(e).
","snippet":"If unconditional promises to give are subsequently measured at fair value, the notes to financial statements shall also include the following disclosures:\n(a) Disclosures required by paragraphs 820-10-50-1C through 50-2 …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7ef2759b87d7fd0ae7c32d857c7cee823e7e10c42a9c4ed7130bd80546d3211e","downloaded_from":"2026-09-09T23:32:26.682Z","last_downloaded_at":"2026-09-09T23:32:26.682Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478933","source_sha256":"a67eedd0fdb440ae1b2ca3c88d79508fcb0fb7bce601ebd4d0d33a20bdb75859"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac09d13574b92ace5b7aa7bf01997eb3e5546eb069210b72d9d38450ff3c0d29","downloaded_from":"2026-09-09T23:32:26.682Z","last_downloaded_at":"2026-09-09T23:32:26.682Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478933","source_sha256":"a67eedd0fdb440ae1b2ca3c88d79508fcb0fb7bce601ebd4d0d33a20bdb75859"}},{"block":null,"heading":"Conditional Promises to Give","paragraphs":[{"citation":"310-958-50-4","para":"50-4","html":"
Recipients of conditional promises to give shall disclose both of the following:
  1. a
    The total of the amounts promised
  2. b
    A description and amount for each group of promises having similar characteristics, such as amounts of promises conditioned on establishing new programs, completing a new building, and raising matching gifts by a specified date.
","snippet":"Recipients of conditional promises to give shall disclose both of the following:\n(a) The total of the amounts promised\n(b) A description and amount for each group of promises having similar characteristics, such as amoun…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:05c41f94b74c301f094db32f8aa09e28db82bbc87268ffc482ac7ac6eb6a77f1","downloaded_from":"2026-09-09T23:32:26.682Z","last_downloaded_at":"2026-09-09T23:32:26.682Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478933","source_sha256":"a67eedd0fdb440ae1b2ca3c88d79508fcb0fb7bce601ebd4d0d33a20bdb75859"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:58302f151f08b564e4aae901b59b826d5605c7d6dcd87816695714115e983bfd","downloaded_from":"2026-09-09T23:32:26.682Z","last_downloaded_at":"2026-09-09T23:32:26.682Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478933","source_sha256":"a67eedd0fdb440ae1b2ca3c88d79508fcb0fb7bce601ebd4d0d33a20bdb75859"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aac933ed0b70e80596fd1e2b6ead9345ca9d71bdbd5b7d4893408ff25667349f","downloaded_from":"2026-09-09T23:32:26.682Z","last_downloaded_at":"2026-09-09T23:32:26.682Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478933","source_sha256":"a67eedd0fdb440ae1b2ca3c88d79508fcb0fb7bce601ebd4d0d33a20bdb75859"}},{"number":"55","label":"55 Implementation Guidance and Illustrations","anchor":"55-implementation-guidance-and-illustrations","is_sec":false,"groups":[{"block":null,"heading":"Illustrations","paragraphs":[{"citation":"310-958-55-1","para":"55-1","html":"
This Example illustrates the accounting for changes in the value of unconditional promises to give after initial recognition but before collection, pursuant to paragraphs
958-310-35-7 through 35-13
, if those promises to give are not measured subsequently at fair value. The following table illustrates the reason for the change in value.
","snippet":"This Example illustrates the accounting for changes in the value of unconditional promises to give after initial recognition but before collection, pursuant to paragraphs 958-310-35-7 through 35-13, if those promises to …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:30535142ae040d4c82e2af6eb7547c511c0baacd794c96066a6d9d5c2687d673","downloaded_from":"2026-09-09T23:32:29.176Z","last_downloaded_at":"2026-09-09T23:32:29.176Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478713","source_sha256":"0082378aeb64c24a4ddeb98ab8836b5c29b7ef1f94efb235164f77a6a55438ff"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a5e1fd469c264e89dd3eeb8074dd696fc448c92a03a7e5c0fdde8a71763675e","downloaded_from":"2026-09-09T23:32:29.176Z","last_downloaded_at":"2026-09-09T23:32:29.176Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478713","source_sha256":"0082378aeb64c24a4ddeb98ab8836b5c29b7ef1f94efb235164f77a6a55438ff"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8b561a888590352fc061e41326bcd843292c321b4c66f57c0ad230f850b81199","downloaded_from":"2026-09-09T23:32:29.176Z","last_downloaded_at":"2026-09-09T23:32:29.176Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478713","source_sha256":"0082378aeb64c24a4ddeb98ab8836b5c29b7ef1f94efb235164f77a6a55438ff"}}],"enrichment":{"summary":"This subtopic governs contributions (promises to give) receivable — a receivable unique to not-for-profit entities — focusing on subsequent measurement, presentation, and disclosure after initial recognition under 958-605. Unconditional promises are recognized as an asset and revenue when received (with verifiable documentation), measured initially under 958-605-30-4 through 30-8, and thereafter either at fair value under the 825-10 fair value option or under the change-in-value rules in Section 35 (interest accretion is contribution revenue; decreases in expected assets are bad debt expense/loss; increases generally are not recognized except as recovery of previously recognized bad debts).","key_points":["A promise to give is a written or oral agreement to contribute cash or other assets; an unconditional promise is recognized as revenue or gain and as an asset in the period received, but only with sufficient verifiable documentation (310-958-25-1; 958-605-25-2).","An NFP may irrevocably elect the fair value option of Subtopic 825-10 for most receivables; if a present value technique is used, discount rate and other assumptions are updated each measurement date, and donor restrictions specific to the donee affect net asset classification, not fair value (310-958-35-1).","Subsequent accruals of the interest element on promises measured at present value are reported as contribution revenue (835-30-35), and as an increase in net assets with donor restrictions if the underlying promise is donor restricted (310-958-35-6; 45-2).","Decreases in value from changes in the quantity or nature of assets expected to be received are recognized in the period the expectation changes as bad debt expense or loss; increases are not recognized except as a recovery to the extent bad debt expense or loss was previously recognized (310-958-35-7 through 35-9).","For promises to give securities with readily determinable fair values or debt securities, observed changes in the underlying fair value are recognized as increases or decreases in contribution revenue; for other noncash assets, only decreases are recognized — increases are not (310-958-35-11 through 35-13).","Contributions receivable are reported net of the present value discount, with the discount separately disclosed on the face of the statement of financial position or in the notes (310-958-45-1).","Required disclosures include amounts receivable in less than one year, one to five years, and more than five years, the allowance for uncollectible promises, the unamortized discount, and, for conditional promises, the total promised plus a description and amount of each group with similar characteristics (310-958-50-1; 50-4)."],"categories":["Subsequent measurement","Not-for-profit","Disclosure","Presentation"],"audience_level":"intermediate","student_note":"Exam questions love the asymmetry: declines in the expected quantity/nature of promised assets (and declines in the future fair value of promised noncash assets) hit income, but increases generally do not — except as a recovery of previously recognized bad debt, or for promised marketable securities where both increases and decreases run through contribution revenue. A common mistake is reflecting donor-imposed restrictions in the fair value measurement instead of in the net asset classification.","related_topics":["958-605","958-310","825-10","820-10","835-30","958-10"],"key_concepts":["promises to give","contributions receivable","unconditional promise","conditional promise","present value discount","fair value option","allowance for uncollectible promises","net assets with donor restrictions"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c3b8f62bcf6cfb5e3fe07c312a9808d5a46010feb9518187af5ded66ad8cc33b","downloaded_from":"2026-09-09T23:32:03.631Z","last_downloaded_at":"2026-09-09T23:32:29.176Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"405-958","title":"Not-for-Profit Entities","topic_title":"Liabilities","score":0.8285,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:10950ce1184466cb5b912c2f372b02381230a3330ec9711b8985f382ac46127f","downloaded_from":"2026-09-10T00:19:40.959Z","last_downloaded_at":"2026-09-10T00:20:08.319Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"605-958","title":"Not-for-Profit Entities","topic_title":"Revenue Recognition","score":0.8276,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ada114b4effbf32aab3552426f3c582ed62fc9aafc760621bddadf2baa6f462","downloaded_from":"2026-09-10T00:51:19.189Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"720-25","title":"Contributions Made","topic_title":"Other Expenses","score":0.8275,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f6aae6ba16b14f526e9c7ea5a521eca596ea4749c61670d06dc5a6707c9703fd","downloaded_from":"2026-09-10T01:07:47.863Z","last_downloaded_at":"2026-09-10T01:08:09.526Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"325-958","title":"Not-for-Profit Entities","topic_title":"Investments—Other","score":0.7357,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca1df26bba9c4b6613fb38d7d4b6baf78dd6d29a4bb15a566ac36fe0c947c234","downloaded_from":"2026-09-09T23:47:13.039Z","last_downloaded_at":"2026-09-09T23:47:39.630Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"320-958","title":"Not-for-Profit Entities","topic_title":"Investments—Debt Securities","score":0.7341,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:581febd0f0ea510585a42bb63a6ea14de6a8215b682740f55b6835c9eab77cfb","downloaded_from":"2026-09-09T23:37:46.933Z","last_downloaded_at":"2026-09-09T23:38:15.825Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"205-958","title":"Not-for-Profit Entities","topic_title":"Presentation of Financial Statements","score":0.734,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8a55c5e8947c3aaea35058daf86e4f194d808da683c5edec0831e2efed280d9e","downloaded_from":"2026-09-09T22:55:47.235Z","last_downloaded_at":"2026-09-09T22:56:13.307Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}],"prev":{"number":"310-954","title":"Health Care Entities","topic_title":"Receivables","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:076123ec4c74c3bb274694edcb24059c307009f97c19f61d2901a62a8441ba9c","downloaded_from":"2026-09-09T23:31:29.416Z","last_downloaded_at":"2026-09-09T23:32:00.586Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"next":{"number":"310-960","title":"Plan Accounting—Defined Benefit Pension Plans","topic_title":"Receivables","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d5b5f95f2f252cc576d25a26492ad761190aa1ba502e98ae1d07191145771067","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"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9d26d9a4d86fa3012fb078931a64f599c946cbaa56c3f4fffc2eb4162723f79e","downloaded_from":"2026-09-09T23:32:03.631Z","last_downloaded_at":"2026-09-09T23:32:29.176Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"310-960","topic":"310","title":"Plan Accounting—Defined Benefit Pension Plans","area":"Assets","paragraphs":8,"summary":"This Subtopic governs when a defined benefit pension plan recognizes contributions receivable in its own financial statements. Amounts due at the reporting date from employers, participants, or other funding sources (separately identified) are recognized when supported by legal or contractual requirements or a formal commitment, net of an allowance for estimated uncollectible amounts. Unfunded prior service costs and any excess of the actuarial present value of accumulated plan benefits over net assets available for benefits are not plan receivables.","concepts":["contributions receivable","formal commitment","defined benefit pension plan financial statements","allowance for uncollectible amounts","unfunded prior service cost","multiemployer plan withdrawal liability","accumulated plan benefits","net assets available for benefits"],"categories":["Recognition","Compensation and benefits","Industry-specific","Presentation"],"level":"intermediate","topic_title":"Receivables","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-960-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Defined Benefit PlanAddedAccounting Standards Update No. 2014-0603/14/2014
Defined Benefit Pension Plan (1st def.)SupersededAccounting Standards Update No. 2014-0603/14/2014
Funding Policy (1st def.)SupersededAccounting Standards Update No. 2014-0603/14/2014
Funding Policy (3rd def.)AddedAccounting Standards Update No. 2014-0603/14/2014
Service (1st def.)SupersededAccounting Standards Update No. 2014-0603/14/2014
Service (2nd def.)AddedAccounting Standards Update No. 2014-0603/14/2014
960-310-05-1AmendedAccounting Standards Update No. 2014-0603/14/2014
960-310-25-2AmendedAccounting Standards Update No. 2014-0603/14/2014
960-310-25-4AmendedAccounting Standards Update No. 2014-0603/14/2014
","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nDefined Benefit Plan | Added | Accounting Standards Update No. 2014-06 | 03/14/2014 |\nDe…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:872a03596c1582231bcc10980dc3acd0f18a8a7816a31c072f860403bb71a1c7","downloaded_from":"2026-09-09T23:32:31.640Z","last_downloaded_at":"2026-09-09T23:32:31.640Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477985","source_sha256":"63c4d4895477541f2924548384e88594ffd6b53300dd21d47926cd153a3362c7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:09ae4491e5afe508e20844fdaaad0933800f885a5759b72daaadfe4c40904373","downloaded_from":"2026-09-09T23:32:31.640Z","last_downloaded_at":"2026-09-09T23:32:31.640Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477985","source_sha256":"63c4d4895477541f2924548384e88594ffd6b53300dd21d47926cd153a3362c7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4ed28ba0a65e090c19e2788033786d0fc1fe4185d29524755f56c31a245932a5","downloaded_from":"2026-09-09T23:32:31.640Z","last_downloaded_at":"2026-09-09T23:32:31.640Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477985","source_sha256":"63c4d4895477541f2924548384e88594ffd6b53300dd21d47926cd153a3362c7"}},{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-960-05-1","para":"05-1","html":"
This Subtopic provides guidance on accounting for receivables for defined benefit pension plans.
","snippet":"This Subtopic provides guidance on accounting for receivables for defined benefit pension plans.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a6559dbebaf7c33490bc2d20ef34f150d6982f29736a7711ac606811d1035cb1","downloaded_from":"2026-09-09T23:32:35.736Z","last_downloaded_at":"2026-09-09T23:32:35.736Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477202","source_sha256":"ed5a980953809524b68560692338fb7d20b07cd6c489dfcb28793815fe6ea5ec"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d9e4b16cc27cdb5a66f5ca9c88882da4a13318bf018d2d7ee415fd4e0acef8cd","downloaded_from":"2026-09-09T23:32:35.736Z","last_downloaded_at":"2026-09-09T23:32:35.736Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477202","source_sha256":"ed5a980953809524b68560692338fb7d20b07cd6c489dfcb28793815fe6ea5ec"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:54c261038ba46d2ff94e5c1ca6ab90433405d7166fdefa45b9a8aa881d53f399","downloaded_from":"2026-09-09T23:32:35.736Z","last_downloaded_at":"2026-09-09T23:32:35.736Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477202","source_sha256":"ed5a980953809524b68560692338fb7d20b07cd6c489dfcb28793815fe6ea5ec"}},{"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":"310-960-15-1","para":"15-1","html":"
This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 960-10-15.
","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 960-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:28f190ace2045b4373438b1a32c768ebfacb974ff7d4a0dc121a91feaae12b31","downloaded_from":"2026-09-09T23:32:39.489Z","last_downloaded_at":"2026-09-09T23:32:39.489Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478543","source_sha256":"ddc7b67ac3a5a3b3d2f2e6cf7dd97641f9295cb60c664f589f22c61bf2ebab93"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1d534929fe62f4658493e5a2b4d641d54a92bce40bd1149387a1cca7b35c0188","downloaded_from":"2026-09-09T23:32:39.489Z","last_downloaded_at":"2026-09-09T23:32:39.489Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478543","source_sha256":"ddc7b67ac3a5a3b3d2f2e6cf7dd97641f9295cb60c664f589f22c61bf2ebab93"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c3b9c6b5c9b54ea33141da3c86baee9e322a78713bbb817a405d19588846030f","downloaded_from":"2026-09-09T23:32:39.489Z","last_downloaded_at":"2026-09-09T23:32:39.489Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478543","source_sha256":"ddc7b67ac3a5a3b3d2f2e6cf7dd97641f9295cb60c664f589f22c61bf2ebab93"}},{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":"Contributions Receivable","paragraphs":[{"citation":"310-960-25-1","para":"25-1","html":"
Contributions receivable are the amounts due as of the reporting date to the plan from any of the following:
  1. a
    Employer(s)
  2. b
    Participants
  3. c
    Other sources of funding (for example, state subsidies or federal grants—which shall be separately identified).
","snippet":"Contributions receivable are the amounts due as of the reporting date to the plan from any of the following:\n(a) Employer(s)\n(b) Participants\n(c) Other sources of funding (for example, state subsidies or federal grants—w…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d085911f5f2f8e9b5c5895811dfa20699f2d84572dfce68825fb536c9984c87c","downloaded_from":"2026-09-09T23:32:45.897Z","last_downloaded_at":"2026-09-09T23:32:45.897Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479132","source_sha256":"80883d7ddc78d3fcfa29aa6f7fe449c96cd886c59a7abfe5f2f460bda6f73c63"}},{"citation":"310-960-25-2","para":"25-2","html":"
Amounts due 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 funding 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 reporting date
  4. d
    The employer's recognition as of the reporting date of a contribution payable to the plan. The existence of accrued pension costs does not, by itself, provide sufficient support for recognition of a contribution receivable. For various reasons, amounts recorded as accrued pension costs by an employer may differ from amounts formally committed to the plan. For example, the method used for measurement of periodic pension costs for the employer's financial statements may differ from the method used for determining the amount and incidence of employer contributions.
","snippet":"Amounts due 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:\n(a) A …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6fecf08078f15b286216e214a79c830e97108d1cbefa1bd821f2a0eab4104167","downloaded_from":"2026-09-09T23:32:45.897Z","last_downloaded_at":"2026-09-09T23:32:45.897Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479132","source_sha256":"80883d7ddc78d3fcfa29aa6f7fe449c96cd886c59a7abfe5f2f460bda6f73c63"}},{"citation":"310-960-25-3","para":"25-3","html":"
Funds from sources such as federal revenue-sharing programs that are used for plan funding purposes at the employer's discretion are, in effect, employer contributions and shall be reported as such. Receipt of formally committed amounts soon after the plan's year-end provides additional evidence of the existence of a receivable at year-end. An adequate allowance shall be provided for estimated uncollectible amounts.
","snippet":"Funds from sources such as federal revenue-sharing programs that are used for plan funding purposes at the employer's discretion are, in effect, employer contributions and shall be reported as such. Receipt of formally c…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ca6d4ecc2232d578c180e7bb1c080d28c689d950bb39cbcc709760527709b8b","downloaded_from":"2026-09-09T23:32:45.897Z","last_downloaded_at":"2026-09-09T23:32:45.897Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479132","source_sha256":"80883d7ddc78d3fcfa29aa6f7fe449c96cd886c59a7abfe5f2f460bda6f73c63"}},{"citation":"310-960-25-3A","para":"25-3A","html":"
A multiemployer plan may also have a receivable for a withdrawing employer's share of the plan's unfunded liability. The plan should record the receivable, net of any allowance for an amount deemed uncollectible, when entitlement has been determined.
","snippet":"A multiemployer plan may also have a receivable for a withdrawing employer's share of the plan's unfunded liability. The plan should record the receivable, net of any allowance for an amount deemed uncollectible, when en…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:49eb3c71e98c19d176b0cee6566b2c72a7f5e7d0b610ba82feb89d6b0ed21da6","downloaded_from":"2026-09-09T23:32:45.897Z","last_downloaded_at":"2026-09-09T23:32:45.897Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479132","source_sha256":"80883d7ddc78d3fcfa29aa6f7fe449c96cd886c59a7abfe5f2f460bda6f73c63"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:929114e753f7627e8c09b5cc2d324b99125379958138e93e2e281b576277dd96","downloaded_from":"2026-09-09T23:32:45.897Z","last_downloaded_at":"2026-09-09T23:32:45.897Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479132","source_sha256":"80883d7ddc78d3fcfa29aa6f7fe449c96cd886c59a7abfe5f2f460bda6f73c63"}},{"block":null,"heading":"Unfunded Prior Service Costs","paragraphs":[{"citation":"310-960-25-4","para":"25-4","html":"
Unfunded prior service costs are not receivables of the plan because at the reporting date those amounts are not due from the employer(s). The employer(s) may or may not intend to eventually contribute amounts sufficient to eliminate the unfunded prior service costs. Until such payments are formally committed to the plan, unfunded prior service costs do not constitute a recordable resource of the plan. For similar reasons, any existing excess of the actuarial present value of accumulated plan benefits over the net assets available for benefits (excluding contributions receivable) is not a plan asset unless at the reporting date that amount is legally, contractually, or pursuant to a formal commitment due the plan.
","snippet":"Unfunded prior service costs are not receivables of the plan because at the reporting date those amounts are not due from the employer(s). The employer(s) may or may not intend to eventually contribute amounts sufficient…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a17d4c79d51b9160dd528e253f62c08019a90442564b1c63017e3a675dbb7643","downloaded_from":"2026-09-09T23:32:45.897Z","last_downloaded_at":"2026-09-09T23:32:45.897Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479132","source_sha256":"80883d7ddc78d3fcfa29aa6f7fe449c96cd886c59a7abfe5f2f460bda6f73c63"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9666e9ec4e09179aa577409572480d8bb2ff8586356b7d41c91b9c24703b9436","downloaded_from":"2026-09-09T23:32:45.897Z","last_downloaded_at":"2026-09-09T23:32:45.897Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479132","source_sha256":"80883d7ddc78d3fcfa29aa6f7fe449c96cd886c59a7abfe5f2f460bda6f73c63"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d068b95d66e0b6c058dc68c76f747cc7f5a3fe150f8c0a06643fab0cae75c69","downloaded_from":"2026-09-09T23:32:45.897Z","last_downloaded_at":"2026-09-09T23:32:45.897Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479132","source_sha256":"80883d7ddc78d3fcfa29aa6f7fe449c96cd886c59a7abfe5f2f460bda6f73c63"}}],"enrichment":{"summary":"This Subtopic governs when a defined benefit pension plan recognizes contributions receivable in its own financial statements. Amounts due at the reporting date from employers, participants, or other funding sources (separately identified) are recognized when supported by legal or contractual requirements or a formal commitment, net of an allowance for estimated uncollectible amounts. Unfunded prior service costs and any excess of the actuarial present value of accumulated plan benefits over net assets available for benefits are not plan receivables.","key_points":["Contributions receivable are amounts due as of the reporting date from employers, participants, or other sources of funding such as state subsidies or federal grants, which must be separately identified (310-960-25-1).","Amounts due include those arising from formal commitments as well as legal or contractual requirements; evidence of an employer's formal commitment includes a governing-body resolution, a consistent pattern of post-year-end payments under an established funding policy attributed to the preceding plan year, a federal tax deduction for periods ending on or before the reporting date, or the employer's recognition of a contribution payable (310-960-25-2).","The existence of accrued pension costs on the employer's books does not by itself support recognition of a contribution receivable, because employer measurement methods may differ from amounts formally committed (310-960-25-2(d)).","Funds from sources like federal revenue-sharing used for plan funding at the employer's discretion are, in effect, employer contributions and are reported as such; receipt shortly after year-end is additional evidence of a receivable, and an adequate allowance for estimated uncollectible amounts must be provided (310-960-25-3).","A multiemployer plan records a receivable for a withdrawing employer's share of the plan's unfunded liability, net of any allowance for uncollectible amounts, when entitlement has been determined (310-960-25-3A).","Unfunded prior service costs are not plan receivables because they are not due from the employer at the reporting date and are not a recordable resource until formally committed (310-960-25-4).","Any excess of the actuarial present value of accumulated plan benefits over net assets available for benefits (excluding contributions receivable) is not a plan asset unless legally, contractually, or by formal commitment due to the plan at the reporting date (310-960-25-4)."],"categories":["Recognition","Compensation and benefits","Industry-specific","Presentation"],"audience_level":"intermediate","student_note":"This is plan-level (not employer-level) accounting: the plan is the reporting entity, so the question is whether the plan has a receivable, not whether the employer has a liability. The classic trap is assuming an employer's accrued pension cost or an unfunded benefit obligation automatically creates a plan receivable — it does not without a legal, contractual, or formal commitment.","related_topics":["960-10","960-205","960-325","962","965","715"],"key_concepts":["contributions receivable","formal commitment","defined benefit pension plan financial statements","allowance for uncollectible amounts","unfunded prior service cost","multiemployer plan withdrawal liability","accumulated plan benefits","net assets available for benefits"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:38031440fd0da87a2508283c7c47ee9c99c3b1cca8be8299bbc3c178e2f320c4","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"}},"related":[{"number":"310-962","title":"Plan Accounting—Defined Contribution Pension Plans","topic_title":"Receivables","score":0.9126,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df7338e3bcf698d89e7e3ef41b7eca8c2db77a7daaedb60302ddbb0a15838576","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":"310-965","title":"Plan Accounting—Health and Welfare Benefit Plans","topic_title":"Receivables","score":0.873,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:201878432eb12c2325d21a230a090eb47f52e361a97ecea80e8191dab26d5c00","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 Benefits","score":0.7533,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:02d44e93ea298baad90b12331118eeda6fea9d4d14b85ffb5cb877b343d4e614","downloaded_from":"2026-09-10T01:00:58.143Z","last_downloaded_at":"2026-09-10T01:01:17.755Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"960-30","title":"Net Assets Available for Plan Benefits","topic_title":"Plan Accounting—Defined Benefit Pension Plans","score":0.7084,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d9be2fe40d128db0107e52bd0b6823281ca281b1a0405f8293fc1d4843318ed","downloaded_from":"2026-09-10T02:23:06.305Z","last_downloaded_at":"2026-09-10T02:23:25.079Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"310-954","title":"Health Care Entities","topic_title":"Receivables","score":0.7021,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df6f57ae51acefbaf755ab91678c7b52634d5cf3736f9f240098e344ec03c430","downloaded_from":"2026-09-09T23:31:29.416Z","last_downloaded_at":"2026-09-09T23:32:00.586Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"960-10","title":"Overall","topic_title":"Plan Accounting—Defined Benefit Pension Plans","score":0.6998,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cb7ea86ee9affdda824cf825e600a754188d693f46643711a3fb122ab42728f3","downloaded_from":"2026-09-10T02:22:27.759Z","last_downloaded_at":"2026-09-10T02:22:34.407Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}],"prev":{"number":"310-958","title":"Not-for-Profit Entities","topic_title":"Receivables","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:65eaa3ae2ac18ec8e14aac276cdb3858234cc4961337ec9cafebed156c5ef825","downloaded_from":"2026-09-09T23:32:03.631Z","last_downloaded_at":"2026-09-09T23:32:29.176Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"next":{"number":"310-962","title":"Plan Accounting—Defined Contribution Pension Plans","topic_title":"Receivables","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e87d0a3388b3d42ecdc87b20ba16743a6e9abb33b2b0b2a178495f7e41ac738","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"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:008850e9bf4b6e5705f28f6e1e6b6f7e39cc8ea573c77442748d27a95cfbe5e1","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","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":"
The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
962-310-35-2AddedAccounting Standards Update No. 2010-2509/28/2010
962-310-45-2AddedAccounting Standards Update No. 2010-2509/28/2010
962-310-50-1AddedAccounting Standards Update No. 2010-2509/28/2010
962-310-65-1AddedAccounting Standards Update No. 2010-2509/28/2010
","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 timestamps","source_key":"1943274/2147478772","source_sha256":"269490bad8dd6f61d67371ef18d37609a569820873a9d9969a00675fcb763343"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a76e58477346846e14488396904ceaf4440bc334a598a9d4018da224be9af09a","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"}}],"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":"
This Subtopic provides guidance on accounting for receivables for defined contribution plans.
","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":"
This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 962-10-15.
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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 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.
","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":"
Contributions receivable shall include an allowance for estimated uncollectible amounts.
","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":"
Participant loans shall be measured at their unpaid principal balance plus any accrued but unpaid interest.
","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":"
Contributions receivable shall be separately identified.
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For reporting purposes, participant loans shall be classified as notes receivable from participants.
","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 timestamps","source_key":"1943274/2147478642","source_sha256":"2e5d9748951b2ade50615d62428f1620794fd91c0ef493530dbc08531026388b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d763287bcfae4a8246bf76d049e7aa7564390297300df2c652ac68a46d6e91e6","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":"sha256:3844f625c6cae8d314b24095ba9dd8be9511f31a3e09df2481d2249ec7ea8314","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"}},{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":"Participant Loans","paragraphs":[{"citation":"310-962-50-1","para":"50-1","html":"
The fair value disclosures prescribed in paragraphs
825-10-50-10 through 50-16
are not required for participant loans.
","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 timestamps","source_key":"1943274/2147478386","source_sha256":"346f5e3ca5424a4bc9f84b044f64a684ecfb358d0308253253d8d3d632e67997"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac394aa30e9925b554a7f91a785db7b3e9a8f187b5e3630b1d6514181fc4e90b","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 timestamps","source_key":"1943274/2147478386","source_sha256":"346f5e3ca5424a4bc9f84b044f64a684ecfb358d0308253253d8d3d632e67997"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9565855052286bdf05a243ab6a54e03e49a8269d9e1686cc2cde0933240c8bf0","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 timestamps","source_key":"1943274/2147478386","source_sha256":"346f5e3ca5424a4bc9f84b044f64a684ecfb358d0308253253d8d3d632e67997"}},{"number":"65","label":"65 Transition and Open Effective Date Information","anchor":"65-transition-and-open-effective-date-information","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-962-65-1","para":"65-1","html":"
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 by Defined Contribution Pension Plans.
","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 timestamps","source_key":"1943274/2147478149","source_sha256":"ea6131274a04f88caaaa9f2d6e6f70ad3aad4bf619eec5ba7592c4e4dec4f42b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c2d16c69e81e92a7de3d6ca649afd7e8ba7630646fdef884f4e93c9c3ca1981","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 timestamps","source_key":"1943274/2147478149","source_sha256":"ea6131274a04f88caaaa9f2d6e6f70ad3aad4bf619eec5ba7592c4e4dec4f42b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ea1c5e587935375d34b29828d6a8e40004f3fa23ef10f1edcd7d785e63e2691e","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 timestamps","source_key":"1943274/2147478149","source_sha256":"ea6131274a04f88caaaa9f2d6e6f70ad3aad4bf619eec5ba7592c4e4dec4f42b"}}],"enrichment":{"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.","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 Plans","topic_title":"Receivables","score":0.9126,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:449a21da619169ff3e4ceb616e4e230f401debcf9f335476ee151e0ed4fc38cd","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":"310-965","title":"Plan Accounting—Health and Welfare Benefit 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 Benefits","score":0.7196,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4cef838a2b6be5811070593fc0a59314b8225232b0f9eb86cd9729562ad55795","downloaded_from":"2026-09-10T01:00:58.143Z","last_downloaded_at":"2026-09-10T01:01:17.755Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"310-946","title":"Financial Services—Investment 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 Entities","topic_title":"Receivables","score":0.689,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:47f323030bba84019e4a2c408ebd3d2ac38c7c88cc0fcfd66d3a657aa6a6f16b","downloaded_from":"2026-09-09T23:31:29.416Z","last_downloaded_at":"2026-09-09T23:32:00.586Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"962-10","title":"Overall","topic_title":"Plan Accounting—Defined Contribution Pension Plans","score":0.687,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e880b60200dc3395d26c8495fc6c29eb4f842cfd64ae4f3530656747679f9d12","downloaded_from":"2026-09-10T02:23:49.997Z","last_downloaded_at":"2026-09-10T02:24:03.800Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}],"prev":{"number":"310-960","title":"Plan Accounting—Defined Benefit Pension Plans","topic_title":"Receivables","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d5b5f95f2f252cc576d25a26492ad761190aa1ba502e98ae1d07191145771067","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 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timestamps"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:88afaeef389f2253610a2ada68b903afe5f88907db67cf07b8e524a80279c324","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":"310-965","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":"
The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Plan Assets (1st def.)AmendedAccounting Standards Update No. 2016-1912/14/2016
Plan Assets (1st def.)AddedAccounting Standards Update No. 2014-0603/14/2014
965-310-25-3AmendedAccounting Standards Update No. 2014-0603/14/2014
965-310-40-1AmendedAccounting Standards Update No. 2014-0603/14/2014
","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":"
This Subtopic provides guidance on receivables for health and welfare benefit plans.
","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":"
This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 965-10-15.
","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":"
With respect to employers' contributions recognized pursuant to a formal commitment, evidence of such a 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 end of the plan year, pursuant to an established funding policy that attributes such subsequent payments to the preceding plan year
  3. c
    A deduction of a contribution for federal income 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 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.
","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":"
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 340-30 for additional guidance on accounting for payments to insurance entities.
","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":"
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 paid and other charges, are held by an insurance entity and used to reduce future premium payments. Premium stabilization reserves generally shall be reported as assets of the plan until such amounts are used to pay premiums. If such reserves are forfeitable when the insurance contract terminates, this possibility shall be considered in recognizing this asset. 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.
","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":"
Contributions receivable shall include an allowance for estimated uncollectible amounts.
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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.
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Contributions receivable shall be separately identified.
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Disclosure of the nature of payments made to insurance entities shall be made for both of the following:
  1. a
    Deposits required to be maintained to be applied against future losses in excess of current premiums
  2. b
    Premium stabilization reserves.
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If the amount of the refund due from an insurance entity for experience-rating cannot be reasonably estimated, that fact shall be disclosed.
","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 Entities","topic_title":"Receivables","score":0.7579,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8f3375935539fed2f7706d4690a1980dae722598effcbbdc2dcd9362ffdde195","downloaded_from":"2026-09-09T23:31:29.416Z","last_downloaded_at":"2026-09-09T23:32:00.586Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"965-20","title":"Net Assets Available for Plan Benefits","topic_title":"Plan Accounting—Health and Welfare Benefit Plans","score":0.7557,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b461cf9f9c72665f660f149f19a37c3e741e822e59e067c78fa3aad7c36ed17a","downloaded_from":"2026-09-10T02:24:33.713Z","last_downloaded_at":"2026-09-10T02:24:58.307Z","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 Benefits","score":0.7435,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8dfa464bebc3a4e3ef1cfa8f8694a292b2e38871401b80d69b89021beec2f9e","downloaded_from":"2026-09-10T01:00:58.143Z","last_downloaded_at":"2026-09-10T01:01:17.755Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"965-10","title":"Overall","topic_title":"Plan Accounting—Health and Welfare Benefit Plans","score":0.7388,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d6f42669f13cfbb10f36c619893188e869de9a2acaf4684461ebf2335655a13b","downloaded_from":"2026-09-10T02:24:24.502Z","last_downloaded_at":"2026-09-10T02:24:31.271Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}],"prev":{"number":"310-962","title":"Plan Accounting—Defined Contribution Pension Plans","topic_title":"Receivables","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e87d0a3388b3d42ecdc87b20ba16743a6e9abb33b2b0b2a178495f7e41ac738","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"}},"next":{"number":"310-976","title":"Real Estate—Retail Land","topic_title":"Receivables","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0546162a02c1dd2580c0eb90639e2774b34c4a4821ab74f23ae3369f7eb5ee66","downloaded_from":"2026-09-09T23:33:45.972Z","last_downloaded_at":"2026-09-09T23:34:07.123Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4bc9541e563c1e2cbe5eadf6695d05ddcd074c2f54a746636210379b34abf56d","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":"310-976","topic":"310","title":"Real Estate—Retail Land","area":"Assets","paragraphs":9,"summary":"This subtopic governs the measurement, derecognition, and disclosure of receivables arising from retail land sales. Its core rule is that an allowance for contract cancellations must be provided for receivables not expected to be collected because of cancellation, estimated from historical collection data drawn from a representative, current sample covering an adequate period (310-976-35-1). Cancelled contract receivable balances are charged in full against that allowance (310-976-40-1), and specified receivable disclosures are required (310-976-50-1).","concepts":["retail land sales","allowance for contract cancellations","delinquency periods","historical collection data","receivable maturities disclosure","stated interest rates","charge-off to allowance"],"categories":["Subsequent measurement","Derecognition","Disclosure","Industry-specific"],"level":"intermediate","topic_title":"Receivables","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-976-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Full Accrual MethodSupersededAccounting Standards Update No. 2014-0905/28/2014
976-310-30-1SupersededAccounting Standards Update No. 2014-0905/28/2014
976-310-35-3SupersededAccounting Standards Update No. 2014-0905/28/2014
","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nFull Accrual Method | Superseded | Accounting Standards Update No. 2014-09 | 05/28/2014 …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:59624e22a07aa77d1505a115d13bdaebd7a505ddacd4c1cfa1de2836b1606e09","downloaded_from":"2026-09-09T23:33:45.972Z","last_downloaded_at":"2026-09-09T23:33:45.972Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478028","source_sha256":"2adbe016e38cd9ef538e3c4955a6b233f9502e883383fc33273d91d80b8c00ad"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ca842f51b1a107a365444d59717f2a3aeb4b849e543ad62b07e698ad9cb20eb","downloaded_from":"2026-09-09T23:33:45.972Z","last_downloaded_at":"2026-09-09T23:33:45.972Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478028","source_sha256":"2adbe016e38cd9ef538e3c4955a6b233f9502e883383fc33273d91d80b8c00ad"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:60866be4a4131dd92ced7328275a3e94d5cdf1f43eb0d30fb6cdffdfe3774258","downloaded_from":"2026-09-09T23:33:45.972Z","last_downloaded_at":"2026-09-09T23:33:45.972Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478028","source_sha256":"2adbe016e38cd9ef538e3c4955a6b233f9502e883383fc33273d91d80b8c00ad"}},{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-976-05-1","para":"05-1","html":"
This Subtopic provides measurement and disclosure guidance concerning receivables from retail land sales.
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This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 976-10-15.
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Paragraph superseded by Accounting Standards Update No. 2014-09.
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An allowance shall be provided for receivables that are not expected to be collected because of cancellation in subsequent periods. Historical data shall be evaluated to predict the collection of receivables from current sales. The historical data shall be selected from a representative sample of receivables that reflect the latest available collection data and cover an adequate period of time. The receivables in the sample shall be considered uncollectible and the allowance for contract cancellations provided for previously recognized sales shall be appropriately adjusted if payments due are unpaid at the end of the sample period selected for the following delinquency periods.
","snippet":"An allowance shall be provided for receivables that are not expected to be collected because of cancellation in subsequent periods. Historical data shall be evaluated to predict the collection of receivables from current…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f36045375865bab70c7b8a21a40f5efe912332dc5362b0194bd98ed5b8747f8d","downloaded_from":"2026-09-09T23:33:57.812Z","last_downloaded_at":"2026-09-09T23:33:57.812Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478285","source_sha256":"d8b93836f646d7f8d2aa4f6e71bd74c1f0d1a3c00519716a2d13672739ce903c"}},{"citation":"310-976-35-2","para":"35-2","html":"
The specified delinquency periods may be extended if the seller's recent experience has been better or if the buyer has accepted, or is willing to accept, personal liability on its debt, provided that the buyer's ability to complete payment on the contract can be determined.
","snippet":"The specified delinquency periods may be extended if the seller's recent experience has been better or if the buyer has accepted, or is willing to accept, personal liability on its debt, provided that the buyer's ability…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a2cf0577271ed89184453e96432a760f319140209174309076e7d0a53761609","downloaded_from":"2026-09-09T23:33:57.812Z","last_downloaded_at":"2026-09-09T23:33:57.812Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478285","source_sha256":"d8b93836f646d7f8d2aa4f6e71bd74c1f0d1a3c00519716a2d13672739ce903c"}},{"citation":"310-976-35-3","para":"35-3","html":"
Paragraph superseded by Accounting Standards Update No. 2014-09.
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Receivable balances applicable to cancelled contracts are charged in their entirety to the allowance for contract cancellations when those contracts are cancelled.
","snippet":"Receivable balances applicable to cancelled contracts are charged in their entirety to the allowance for contract cancellations when those contracts are cancelled.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:18a42a6e537ad21f4ff1e876cb43c5fbeca2d9746678296cdd8340146c5a1f45","downloaded_from":"2026-09-09T23:34:00.582Z","last_downloaded_at":"2026-09-09T23:34:00.582Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479214","source_sha256":"1c4b48ce4d17de4750dc613953af4a010ee875d35426bbea1bbc9e07081f8dc6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:738c2aff5c5872ea4eb085f3d436e78432cf68e297b9148196b98eb80eff1f98","downloaded_from":"2026-09-09T23:34:00.582Z","last_downloaded_at":"2026-09-09T23:34:00.582Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479214","source_sha256":"1c4b48ce4d17de4750dc613953af4a010ee875d35426bbea1bbc9e07081f8dc6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61ecd7e92feb51e9ca0de3b981723af087019e1d5ad8807515e95cf2973e38e4","downloaded_from":"2026-09-09T23:34:00.582Z","last_downloaded_at":"2026-09-09T23:34:00.582Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479214","source_sha256":"1c4b48ce4d17de4750dc613953af4a010ee875d35426bbea1bbc9e07081f8dc6"}},{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-976-50-1","para":"50-1","html":"
Disclosures by entities with retail land sales operations shall include all of the following:
  1. a
    Maturities of accounts receivable for each of the five years following the date of the financial statements
  2. b
    Delinquent accounts receivable and the method(s) for determining delinquency
  3. c
    The weighted average and range of stated interest rates of receivables.
","snippet":"Disclosures by entities with retail land sales operations shall include all of the following:\n(a) Maturities of accounts receivable for each of the five years following the date of the financial statements\n(b) Delinquent…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d8796684426a4832bcb06a820ad9311d63980b5470b701c602eba3d9835df996","downloaded_from":"2026-09-09T23:34:03.583Z","last_downloaded_at":"2026-09-09T23:34:03.583Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477332","source_sha256":"d0006a72d552dac7c382bbfde7a67767af99929d0219320f84ed0e4f696ddab9"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ad94d633e16c306083dbadb92934c0ec794c8b7b6123cdf1fcb375bfb7aa32d","downloaded_from":"2026-09-09T23:34:03.583Z","last_downloaded_at":"2026-09-09T23:34:03.583Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477332","source_sha256":"d0006a72d552dac7c382bbfde7a67767af99929d0219320f84ed0e4f696ddab9"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:864f107121753f4da7d27a9ee4a092c00c6567eaadb7939d69bd24cc9bd7dac3","downloaded_from":"2026-09-09T23:34:03.583Z","last_downloaded_at":"2026-09-09T23:34:03.583Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477332","source_sha256":"d0006a72d552dac7c382bbfde7a67767af99929d0219320f84ed0e4f696ddab9"}}],"enrichment":{"summary":"This subtopic governs the measurement, derecognition, and disclosure of receivables arising from retail land sales. Its core rule is that an allowance for contract cancellations must be provided for receivables not expected to be collected because of cancellation, estimated from historical collection data drawn from a representative, current sample covering an adequate period (310-976-35-1). Cancelled contract receivable balances are charged in full against that allowance (310-976-40-1), and specified receivable disclosures are required (310-976-50-1).","key_points":["An allowance shall be provided for retail land sale receivables not expected to be collected because of cancellation in subsequent periods (310-976-35-1).","The estimate must be based on historical data from a representative sample of receivables reflecting the latest available collection data and covering an adequate period of time (310-976-35-1).","Sampled receivables with payments unpaid at the end of the sample period for the specified delinquency periods are treated as uncollectible, and the allowance for previously recognized sales is adjusted accordingly (310-976-35-1).","The specified delinquency periods may be extended if the seller's recent experience has been better, or if the buyer has accepted or will accept personal liability on the debt and the buyer's ability to complete payment can be determined (310-976-35-2).","When contracts are cancelled, the related receivable balances are charged in their entirety to the allowance for contract cancellations (310-976-40-1).","Required disclosures are maturities of accounts receivable for each of the five years following the balance sheet date, delinquent accounts receivable and the method(s) of determining delinquency, and the weighted average and range of stated interest rates (310-976-50-1).","Certain measurement paragraphs (310-976-30-1 and 35-3) were superseded by ASU 2014-09, which moved retail land sale revenue recognition into the ASC 606 framework."],"categories":["Subsequent measurement","Derecognition","Disclosure","Industry-specific"],"audience_level":"intermediate","student_note":"This is a narrow industry-specific pocket of guidance: the key idea is that cancellation risk on retail land contracts is handled through a dedicated allowance estimated from delinquency sampling, not through general credit-loss judgment. A common misunderstanding is thinking ASU 2014-09 wiped out the whole subtopic — it superseded the revenue-related measurement paragraphs, but the cancellation allowance, charge-off, and disclosure requirements remain.","related_topics":["976-10","606-10","326-20","310-10","340-40"],"key_concepts":["retail land sales","allowance for contract cancellations","delinquency periods","historical collection data","receivable maturities disclosure","stated interest rates","charge-off to allowance"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c0c9aad63bb9583a5af8330e0f9df69c0d0201c97f8e3abd4cee60b16a76490c","downloaded_from":"2026-09-09T23:33:45.972Z","last_downloaded_at":"2026-09-09T23:34:07.123Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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Estate—Time-Sharing Activities","area":"Assets","paragraphs":18,"summary":"This Subtopic governs the accounting for notes receivable arising from time-sharing interval sales, which are typically seller-financed recourse promissory notes with 5- to 10-year terms. It requires uncollectibility (of both principal and interest) to be measured on actual collection experience rather than on proceeds from receivable sales or securitizations, and requires an allowance for credit losses estimated each reporting period (at least quarterly) under Subtopic 326-20. It also prescribes specific disclosures about note maturities, interest rates, and allowance activity, including receivables sold with recourse.","concepts":["time-sharing notes receivable","allowance for uncollectibles","expected credit losses","seller financing with recourse","loan modification and deferment","downgrade","relative sales value method","receivable securitization and hypothecation"],"categories":["Subsequent measurement","Impairment","Disclosure","Industry-specific"],"level":"intermediate","topic_title":"Receivables","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-978-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
Assumption Superseded Accounting Standards Update No. 2014-09 05/28/2014
Modification (2nd def.) Superseded Accounting Standards Update No. 2014-06 03/14/2014
Percentage-of-Completion Method Superseded Accounting Standards Update No. 2014-09 05/28/2014
Sales Value Superseded Accounting Standards Update No. 2014-09 05/28/2014
Time-Sharing Amended Accounting Standards Update No. 2014-06 03/14/2014
Undivided Interest (2nd def.) Superseded Accounting Standards Update No. 2014-06 03/14/2014
978-310-30-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
978-310-30-2 Superseded Accounting Standards Update No. 2014-09 05/28/2014
978-310-35-4 Amended Accounting Standards Update No. 2022-02 03/31/2022
978-310-35-4 through 35-6
 Amended Accounting Standards Update No. 2014-09 05/28/2014
978-310-35-4 Amended Accounting Standards Update No. 2014-06 03/14/2014
978-310-35-5 Amended Accounting Standards Update No. 2016-13 06/16/2016
978-310-35-6 Amended Accounting Standards Update No. 2016-13 06/16/2016
978-310-35-7 Superseded Accounting Standards Update No. 2014-09 05/28/2014
978-310-40-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
978-310-40-2 Superseded Accounting Standards Update No. 2014-09 05/28/2014
978-310-45-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
978-310-50-1 Amended Accounting Standards Update No. 2014-09 05/28/2014
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This Subtopic addresses time-sharing receivables recognition and measurement issues.
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Most sales of time-sharing intervals are to retail consumers, who often choose to use seller-provided financing. Although certain financial institutions will participate in the securitization or hypothecation of portfolios of time-sharing receivables, financial institutions typically will not finance the purchase of individual time-sharing intervals. Therefore, a majority of the sales price is often financed by the time-share seller through a promissory note (generally, with a term of 5 to 10 years) signed by the buyer. The promissory note is typically a recourse note secured by the time-sharing interval. Delinquency and default rates on promissory notes vary widely among individual time-sharing entities and tend to fluctuate in line with the general state of the economy.
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In an effort to manage cash flows, many time-share sellers will sell, hypothecate, securitize, or otherwise monetize their receivables through another party. In general, those transactions are completed with some recourse to the time-share seller (that is, if receivables are uncollectible, the seller is liable for the bad debts up to stated limits).
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This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 978-10-15.
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Paragraph superseded by Accounting Standards Update No. 2014-09.
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The collection of notes receivable is an important function for sellers of time-sharing intervals. Time-share sellers experience some level of uncollectibility in a notes receivable portfolio in the ordinary course of business. To maximize collections, sellers use several kinds of collection programs, including modifications, deferments, assumptions, and downgrades. Sellers incur various costs in using those collection programs. The following provides guidance on accounting for various forms of uncollectibility and the associated costs.
","snippet":"The collection of notes receivable is an important function for sellers of time-sharing intervals. Time-share sellers experience some level of uncollectibility in a notes receivable portfolio in the ordinary course of bu…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ba98418439c66a4855d41eb3686c4c7949cbd08513ee3b766eaad84cf03422ef","downloaded_from":"2026-09-09T23:34:24.752Z","last_downloaded_at":"2026-09-09T23:34:24.752Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477857","source_sha256":"afdcbd05a880d06a6729e510d91cf186f8f2900211a4e68f71ebc93dc2469fdf"}},{"citation":"310-978-35-2","para":"35-2","html":"
Uncollectibility incorporates losses of both principal and interest. Accrued interest income receivable that is determined to be uncollectible shall be charged against interest income at the time the receivable is determined to be uncollectible.
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Uncollectibility occurs whenever a receivable either becomes wholly uncollectible or is modified in some manner that results in less than 100-percent collection of the original note. The measurement of uncollectibility shall be based on actual receivables collection experience (and other considerations)—whether the seller or a third party is the servicer of the receivables—rather than the amounts a seller receives as proceeds for receivables sales, securitizations, or hypothecations.
","snippet":"Uncollectibility occurs whenever a receivable either becomes wholly uncollectible or is modified in some manner that results in less than 100-percent collection of the original note. The measurement of uncollectibility s…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:faf5a415d5339a63dedf031028dea3880c09a221f6ad9e368fd009da84f2b732","downloaded_from":"2026-09-09T23:34:24.752Z","last_downloaded_at":"2026-09-09T23:34:24.752Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477857","source_sha256":"afdcbd05a880d06a6729e510d91cf186f8f2900211a4e68f71ebc93dc2469fdf"}},{"citation":"310-978-35-4","para":"35-4","html":"
A creditor (time-share seller) shall account for a note receivable modification or deferment in accordance with Topic 310.A creditor shall account for a downgrade that results in an expected credit loss in accordance with Topic 326 on credit losses.Any reductions in the recorded investment in a note receivable resulting from the application of that Topic shall be charged against the allowance for uncollectibles. Incremental, direct costs associated with uncollectibility, such as costs of collection programs, shall be charged to expense as incurred.
","snippet":"A creditor (time-share seller) shall account for a note receivable modification or deferment in accordance with Topic 310.A creditor shall account for a downgrade that results in an expected credit loss in accordance wit…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b0c3fb265c9956f0f5730106ded352b78cf549d3b2919a41320edf22935054c4","downloaded_from":"2026-09-09T23:34:24.752Z","last_downloaded_at":"2026-09-09T23:34:24.752Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477857","source_sha256":"afdcbd05a880d06a6729e510d91cf186f8f2900211a4e68f71ebc93dc2469fdf"}},{"citation":"310-978-35-5","para":"35-5","html":"
When a time-sharing sale transaction has been recorded, accounting for the allowance for credit losses follows similar valuation principles as any receivable. Each reporting period and at least quarterly a seller evaluates its receivables, estimates the amount it expects to ultimately collect, and evaluates the appropriateness of its allowance pursuant to Subtopic 326-20 on financial instruments measured at amortized cost. The allowance is then adjusted in accordance with Subtopic 326-20. A corresponding adjustment is also made to cost of sales and inventory.
","snippet":"When a time-sharing sale transaction has been recorded, accounting for the allowance for credit losses follows similar valuation principles as any receivable. Each reporting period and at least quarterly a seller evaluat…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:31b7f52c6c5e806a409260a1cd96be839ff55ee2765012e956335dc9764f474f","downloaded_from":"2026-09-09T23:34:24.752Z","last_downloaded_at":"2026-09-09T23:34:24.752Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477857","source_sha256":"afdcbd05a880d06a6729e510d91cf186f8f2900211a4e68f71ebc93dc2469fdf"}},{"citation":"310-978-35-6","para":"35-6","html":"
The allowance for credit losses shall be determined based on consideration of expected credit losses by year of sale, as well as the aging of notes receivable and factors such as the location of the time-sharing units, contract terms, collection experience, economic conditions, reasonable and supportable forecasts, and other qualitative factors as appropriate in the circumstances.
","snippet":"The allowance for credit losses shall be determined based on consideration of expected credit losses by year of sale, as well as the aging of notes receivable and factors such as the location of the time-sharing units, c…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b66863bef97e814ea726ed79a321a720c01d8dc6e47b26c8784f45602a6263ec","downloaded_from":"2026-09-09T23:34:24.752Z","last_downloaded_at":"2026-09-09T23:34:24.752Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477857","source_sha256":"afdcbd05a880d06a6729e510d91cf186f8f2900211a4e68f71ebc93dc2469fdf"}},{"citation":"310-978-35-7","para":"35-7","html":"
Paragraph superseded by Accounting Standards Update No. 2014-09.
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Paragraph superseded by Accounting Standards Update No. 2014-09.
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Paragraph superseded by Accounting Standards Update No. 2014-09.
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Paragraph superseded by Accounting Standards Update No. 2014-09.
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As noted in paragraph 978-330-35-1, the effects of changes in estimate in the relative sales value method shall be disclosed in accordance with Topic 250. In addition to the information otherwise required by generally accepted accounting principles (GAAP), the financial statements of entities with time-sharing transactions shall disclose all of the following:
  1. a
    Maturities of notes receivable for each of the five years following the date of the financial statements and in the aggregate for all years thereafter. The total of the notes receivable balances displayed with the various maturity dates shall be reconciled to the balance-sheet amount of notes receivable.
  2. b
    The weighted average and range of stated interest rates of notes receivable.
  3. c
    The estimated cost to complete improvements and promised amenities.
  4. d
    The activity in the allowance for uncollectibles, including the balance in the allowance at the beginning and end of each period, additions associated with current-period sales, direct writeoffs charged against the allowance, and changes in estimate associated with prior-period sales. If the developer sells receivables with recourse, the seller shall provide the same disclosure of activity on receivables sold.
  5. e
    Subparagraph superseded by Accounting Standards Update No. 2014-09.
","snippet":"As noted in paragraph 978-330-35-1, the effects of changes in estimate in the relative sales value method shall be disclosed in accordance with Topic 250. In addition to the information otherwise required by generally ac…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f800867f3fa46afadc4db6c0051311dcabb940b4b0397b9ff91c90fb1cbb9306","downloaded_from":"2026-09-09T23:34:33.920Z","last_downloaded_at":"2026-09-09T23:34:33.920Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479230","source_sha256":"ea43cf4fccaf9964c4d8b6d439bc6776a1f4f4ef37aa871870b00da0c2a27c52"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e87aafc5528ee3751c52c354490f5815d84faaba7a427482de7912a89c363ec3","downloaded_from":"2026-09-09T23:34:33.920Z","last_downloaded_at":"2026-09-09T23:34:33.920Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479230","source_sha256":"ea43cf4fccaf9964c4d8b6d439bc6776a1f4f4ef37aa871870b00da0c2a27c52"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3cce7fa37f08dc66f75368855b78a1e7d4bcb00d8612589ee449b064fd2c40a7","downloaded_from":"2026-09-09T23:34:33.920Z","last_downloaded_at":"2026-09-09T23:34:33.920Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479230","source_sha256":"ea43cf4fccaf9964c4d8b6d439bc6776a1f4f4ef37aa871870b00da0c2a27c52"}}],"enrichment":{"summary":"This Subtopic governs the accounting for notes receivable arising from time-sharing interval sales, which are typically seller-financed recourse promissory notes with 5- to 10-year terms. It requires uncollectibility (of both principal and interest) to be measured on actual collection experience rather than on proceeds from receivable sales or securitizations, and requires an allowance for credit losses estimated each reporting period (at least quarterly) under Subtopic 326-20. It also prescribes specific disclosures about note maturities, interest rates, and allowance activity, including receivables sold with recourse.","key_points":["Uncollectibility covers both principal and interest; accrued interest income receivable determined to be uncollectible is charged against interest income when so determined (310-978-35-2).","Uncollectibility occurs when a receivable becomes wholly uncollectible or is modified so that less than 100 percent of the original note is collected, and is measured on actual collection experience—not on proceeds from receivable sales, securitizations, or hypothecations—regardless of who services the receivables (310-978-35-3).","Note modifications and deferments are accounted for under Topic 310; downgrades resulting in an expected credit loss are accounted for under Topic 326, with resulting reductions in recorded investment charged against the allowance for uncollectibles (310-978-35-4).","Incremental, direct costs of collection programs are charged to expense as incurred (310-978-35-4).","The seller must evaluate receivables and the appropriateness of its allowance each reporting period and at least quarterly under Subtopic 326-20, with a corresponding adjustment to cost of sales and inventory (310-978-35-5).","The allowance is determined considering expected credit losses by year of sale, aging, unit location, contract terms, collection experience, economic conditions, reasonable and supportable forecasts, and other qualitative factors (310-978-35-6).","Required disclosures include five-year maturities of notes receivable reconciled to the balance sheet, weighted average and range of stated interest rates, estimated cost to complete improvements and promised amenities, and allowance activity—including activity on receivables sold with recourse (310-978-50-1)."],"categories":["Subsequent measurement","Impairment","Disclosure","Industry-specific"],"audience_level":"intermediate","student_note":"The trap here is measuring uncollectibility by what a seller nets from selling or securitizing its receivable portfolio—the Codification instead requires measurement based on actual collection experience, and recourse sales still require the seller to disclose allowance activity on the sold receivables. Note also that most of the old revenue/derecognition paragraphs were superseded by ASU 2014-09, so revenue on time-share sales now runs through Topic 606.","related_topics":["310","326","978-330","978-10","606","250"],"key_concepts":["time-sharing notes receivable","allowance for uncollectibles","expected credit losses","seller financing with recourse","loan modification and deferment","downgrade","relative sales value method","receivable securitization and hypothecation"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5cf48bc2bac5d74b11eac08de31f54e17ddf6e70de95aef69fd6ca41babea480","downloaded_from":"2026-09-09T23:34:09.771Z","last_downloaded_at":"2026-09-09T23:34:36.034Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"330-978","title":"Real Estate—Time-Sharing 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Flows","score":0.7374,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df987acd554169728d8708315d634b3d75cb047e4be3b45fc01ac56df28f2d45","downloaded_from":"2026-09-09T23:13:54.837Z","last_downloaded_at":"2026-09-09T23:14:06.654Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"310-976","title":"Real Estate—Retail Land","topic_title":"Receivables","score":0.7319,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c67998b9c142c5d29037ba3f86f02f6b862123f584fc2add0f750db3f139dedf","downloaded_from":"2026-09-09T23:33:45.972Z","last_downloaded_at":"2026-09-09T23:34:07.123Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}],"prev":{"number":"310-976","title":"Real Estate—Retail Land","topic_title":"Receivables","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0546162a02c1dd2580c0eb90639e2774b34c4a4821ab74f23ae3369f7eb5ee66","downloaded_from":"2026-09-09T23:33:45.972Z","last_downloaded_at":"2026-09-09T23:34:07.123Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"next":{"number":"320-10","title":"Overall","topic_title":"Investments—Debt Securities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f1461b2e25c0bab85a4c730ef1c9447112e6a5fe6343dd7730b79bc5a57e685c","downloaded_from":"2026-09-09T23:34:37.849Z","last_downloaded_at":"2026-09-09T23:35:28.596Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eab0c3b75b32b801124e1748c91889dd4923fee70b50929d87105c49e77473f4","downloaded_from":"2026-09-09T23:34:09.771Z","last_downloaded_at":"2026-09-09T23:34:36.034Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}],"paragraphs":864,"summary":"ASC 310 covers receivables — trade accounts, notes, and loans — from initial recognition through subsequent measurement, derecognition, presentation, and disclosure. The Overall subtopic (310-10) sets the base model: receivables management intends and is able to hold for the foreseeable future are carried at amortized cost basis with credit losses under Topic 326, while nonmortgage loans held for sale are carried at the lower of amortized cost basis or fair value through a valuation allowance; notes receivable are initially measured at present value with interest imputed under Subtopic 835-30. ASC 310-20 supplies the pervasive yield rule that nonrefundable loan origination fees and direct origination costs are deferred, netted, and amortized over the life of the loan as an interest-yield adjustment under the interest method, with all other lending costs expensed as incurred. Several legacy subtopics (310-30 purchased credit-impaired loans, 310-40 troubled debt restructurings, 310-910, 310-920) are now empty shells superseded by ASU 2016-13 (CECL), ASU 2022-02, and ASU 2014-09, leaving a set of industry-specific subtopics (mortgage banking, health care, insurance, benefit plans, not-for-profit promises to give, government contracts, time-sharing, retail land sales) that tailor recognition and presentation to particular receivable types.","concepts":["amortized cost basis","lower of amortized cost basis or fair value","loan origination fees and direct loan origination costs","interest method yield adjustment","allowance for credit losses under topic 326","contributions receivable and promises to give","held for sale versus held for investment classification","superseded guidance (tdrs and purchased credit-impaired loans)"],"categories":["Financial instruments","Subsequent measurement","Industry-specific","Impairment"],"level":"intermediate","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cd635f4f4d6ae37b70994b44ce2bfc20f2f3932ab7172987cd639c3686d9bd2e","downloaded_from":"2026-09-09T23:24:42.337Z","last_downloaded_at":"2026-09-09T23:34:36.034Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}