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Pending content is not necessarily effective.","topic":"323","topic_title":"Investments—Equity Method and Joint Ventures","subtopic":"323-740","subtopic_title":"Income Taxes—Proportional Amortization Method","section":{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":"Proportional Amortization Method","heading":null,"paragraphs":[{"citation":"323-740-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><div class=\"norm-text\">This Subtopic contains standalone guidance on <span class=\"sfragment\" id=\"GUID-F2FE0A79-DA5D-42EB-B781-2280B84EB597\"><span class=\"sfragment-source\">the use of the proportional amortization method to investments made primarily for the purpose of receiving income tax credits and other income tax benefits. </span></span> Income tax accounting guidance on other types of equity method investments and joint ventures is contained in Subtopics <a altsource=\"GUID-3B0818A8-1B9D-4530-82D4-22D4284B582F.ditamap\" class=\"ditamap\">740-10</a> and <a altsource=\"GUID-E48988D9-215B-4F74-8F20-36723C9AA7BB.ditamap\" class=\"ditamap\">740-30</a>.</div></div></div>","snippet":"This Subtopic contains standalone guidance on the use of the proportional amortization method to investments made primarily for the purpose of receiving income tax credits and other income tax benefits. Income tax accoun…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b9777aa9c24f6b6b35b85b88b58ef99d6882d125b2e084ab7fb2ad6dc4d5145","downloaded_from":"2026-09-09T23:41:09.897Z","last_downloaded_at":"2026-09-09T23:41:09.897Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478118","source_sha256":"d48ab5628d8545fedfebdf007dea2a09e71a959feee78993bcccf6549c3b6844"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:acdc927b931490ef0438b51f23bae366e162ef1b2fb54f3a44d0d7d4a35543e9","downloaded_from":"2026-09-09T23:41:09.897Z","last_downloaded_at":"2026-09-09T23:41:09.897Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478118","source_sha256":"d48ab5628d8545fedfebdf007dea2a09e71a959feee78993bcccf6549c3b6844"}},{"block":null,"heading":null,"paragraphs":[{"citation":"323-740-05-2","para":"05-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2023-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2023-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2023-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:50f5618f9be244113d0cdb4718a1620c028d30766d5e165a21284aeca6f8dbe0","downloaded_from":"2026-09-09T23:41:09.897Z","last_downloaded_at":"2026-09-09T23:41:09.897Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478118","source_sha256":"d48ab5628d8545fedfebdf007dea2a09e71a959feee78993bcccf6549c3b6844"}},{"citation":"323-740-05-3","para":"05-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2023-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2023-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2023-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:99e9ef8e3d972833779484c2f86ed47ecec3dcbec07f1259ce9d4d9f9c6e3e72","downloaded_from":"2026-09-09T23:41:09.897Z","last_downloaded_at":"2026-09-09T23:41:09.897Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478118","source_sha256":"d48ab5628d8545fedfebdf007dea2a09e71a959feee78993bcccf6549c3b6844"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5a61b6ea48c8ab7090461f57bfc713a8fe324e7ca705963226a66ce27bcce4d0","downloaded_from":"2026-09-09T23:41:09.897Z","last_downloaded_at":"2026-09-09T23:41:09.897Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478118","source_sha256":"d48ab5628d8545fedfebdf007dea2a09e71a959feee78993bcccf6549c3b6844"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cc82ffa7efa1bd770f04d50e8aef18af8e98b74bbdad3725c5b76c79bfb2cd97","downloaded_from":"2026-09-09T23:41:09.897Z","last_downloaded_at":"2026-09-09T23:41:09.897Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478118","source_sha256":"d48ab5628d8545fedfebdf007dea2a09e71a959feee78993bcccf6549c3b6844"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cc82ffa7efa1bd770f04d50e8aef18af8e98b74bbdad3725c5b76c79bfb2cd97","downloaded_from":"2026-09-09T23:41:09.897Z","last_downloaded_at":"2026-09-09T23:41:09.897Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478118","source_sha256":"d48ab5628d8545fedfebdf007dea2a09e71a959feee78993bcccf6549c3b6844"}}