# ASC 325-20: Investments—Other — Cost Method Investments Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/325/20/) 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. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-09T23:43:27.068Z to 2026-09-09T23:43:52.504Z Record version: sha256:dbf6131687a4964a7b46f427dacc1ab8959d16175c973fa2971ef1c6efbba5e6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 325-20: Investments—Other — Cost Method Investments ### Machine-generated study aids ```json { "summary": "ASC 325-20 formerly governed the cost method of accounting for equity securities without a readily determinable fair value (cost-method investments), including their initial measurement, impairment assessment, and disclosure. Every substantive paragraph in the subtopic was superseded by ASU 2016-01, so the subtopic is now an empty shell with no operative guidance. Equity investments previously accounted for under the cost method are now within the scope of ASC 321, Investments—Equity Securities.", "key_points": [ "All of the overview (325-20-05), scope (325-20-15), recognition (325-20-25), initial measurement (325-20-30), subsequent measurement/impairment (325-20-35), and disclosure (325-20-50) paragraphs were superseded by Accounting Standards Update No. 2016-01, leaving no effective guidance in this subtopic.", "Because 325-20 is superseded, the cost method for equity securities without a readily determinable fair value is no longer available under U.S. GAAP.", "Equity investments formerly covered by this subtopic are accounted for under ASC 321, generally at fair value with changes recognized in net income, subject to the measurement alternative (cost less impairment, adjusted for observable price changes).", "Impairment of such investments is now evaluated under ASC 321's qualitative impairment model rather than the former other-than-temporary impairment analysis in 325-20-35.", "Paragraphs 325-20-05-4, 325-20-25-3, 325-20-30-7, and 325-20-40-1 are designated 'not used,' confirming the subtopic retains only placeholder text.", "Any pre-2016-01 reference to a 'cost-method investment' under 325-20 should be treated as superseded legacy guidance when reading older financial statements." ], "categories": [ "Financial instruments", "Subsequent measurement", "Impairment", "Transition and effective dates" ], "audience_level": "intermediate", "student_note": "This subtopic matters mainly as a historical marker: exam questions and older filings may reference the \"cost method,\" but ASU 2016-01 eliminated it and moved these investments to ASC 321. The common misunderstanding is assuming cost-method accounting still exists for private-company equity holdings; the correct answer is fair value under ASC 321 or its measurement alternative.", "related_topics": [ "321", "321-10", "320", "323", "825", "820" ], "key_concepts": [ "cost method investments", "equity securities without a readily determinable fair value", "superseded guidance", "measurement alternative", "other-than-temporary impairment", "legacy gaap" ] } ``` Source downloaded (UTC): 2026-09-09T23:43:27.068Z to 2026-09-09T23:43:27.068Z Record version: sha256:b5e2adb8d9230b78e540862c387333ef36cc9e0c605d254d0c9179957a8f9bcc Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 325-20-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/325/20/#00-status) SEC content: no ##### [325-20-00-1](https://asc.understandingaccounting.org/asc/325/20/#325-20-00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:43:27.068Z to 2026-09-09T23:43:27.068Z Record version: sha256:e9e0d8684c87e0802a6b885ccf5ddffc37ad1fe9ddb3df18e1168d443456fcf4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Publicly Traded CompanySupersededAccounting Standards Update No. 2016-0101/05/2016
325-20-05-1 through 05-3
SupersededAccounting Standards Update No. 2016-0101/05/2016
325-20-15-1SupersededAccounting Standards Update No. 2016-0101/05/2016
325-20-15-2SupersededAccounting Standards Update No. 2016-0101/05/2016
325-20-25-1SupersededAccounting Standards Update No. 2016-0101/05/2016
325-20-25-2SupersededAccounting Standards Update No. 2016-0101/05/2016
325-20-25-2AmendedAccounting Standards Update No. 2012-0410/01/2012
325-20-30-1 through 30-6
SupersededAccounting Standards Update No. 2016-0101/05/2016
325-20-35-1 through 35-6
SupersededAccounting Standards Update No. 2016-0101/05/2016
325-20-35-1AAmendedAccounting Standards Update No. 2012-0410/01/2012
325-20-50-1SupersededAccounting Standards Update No. 2016-0101/05/2016
325-20-60-1SupersededAccounting Standards Update No. 2016-0101/05/2016
Source downloaded (UTC): 2026-09-09T23:43:30.173Z to 2026-09-09T23:43:30.173Z Record version: sha256:4b6e0c7d456d6a4a1292f2e1e485e9e349a46f1543565da23fd7f264feb14b1e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 325-20-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/325/20/#05-overview-and-background) SEC content: no ##### [325-20-05-1](https://asc.understandingaccounting.org/asc/325/20/#325-20-05-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:43:30.173Z to 2026-09-09T23:43:30.173Z Record version: sha256:fac7d0dc96ab8b32bf16d6fe40ae4bd28bb17bcc2253522b3b6c879b233c62a0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/). ##### [325-20-05-2](https://asc.understandingaccounting.org/asc/325/20/#325-20-05-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:43:30.173Z to 2026-09-09T23:43:30.173Z Record version: sha256:bc00dd50692a8a3c6ced914dcb5a991e706678ddd64dcf9637ceab51243c0cbf Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/). ##### [325-20-05-3](https://asc.understandingaccounting.org/asc/325/20/#325-20-05-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:43:30.173Z to 2026-09-09T23:43:30.173Z Record version: sha256:b3b3f82fd235e6abba8450c9d2a8923399a880c6521232a946055074ee3f9a9d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/). ##### [325-20-05-4](https://asc.understandingaccounting.org/asc/325/20/#325-20-05-4) Pending content: no Source downloaded (UTC): 2026-09-09T23:43:30.173Z to 2026-09-09T23:43:30.173Z Record version: sha256:0796522a7e43adc68ed8340482a32d61fc940cce92b0871ccdea307f82deed0a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph not used](https://asc.understandingaccounting.org/updates/page-1833002/). Source downloaded (UTC): 2026-09-09T23:43:33.006Z to 2026-09-09T23:43:33.006Z Record version: sha256:e45d8794b4d7cefb5f587c740ac6e355268e5254eb3a2f9a1509fd2589763d98 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 325-20-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/325/20/#15-scope-and-scope-exceptions) SEC content: no ##### [325-20-15-1](https://asc.understandingaccounting.org/asc/325/20/#325-20-15-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:43:33.006Z to 2026-09-09T23:43:33.006Z Record version: sha256:f400d8f64a9da24b16bc66dbb61e77d15b2cb9c3d3dce04cc7a48442f09034cb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/). ##### [325-20-15-2](https://asc.understandingaccounting.org/asc/325/20/#325-20-15-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:43:33.006Z to 2026-09-09T23:43:33.006Z Record version: sha256:949045b7ff8b454261738146788134f18763ef33e875c89bb680b4c6f86eeb7b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/). Source downloaded (UTC): 2026-09-09T23:43:35.666Z to 2026-09-09T23:43:35.666Z Record version: sha256:f9f1cca51accefd7cd6cab053c2023abb19eddda0c7369037a1c54819af68a91 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 325-20-25: 25 Recognition [Read section](https://asc.understandingaccounting.org/asc/325/20/#25-recognition) SEC content: no ##### [325-20-25-1](https://asc.understandingaccounting.org/asc/325/20/#325-20-25-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:43:35.666Z to 2026-09-09T23:43:35.666Z Record version: sha256:fedc4814b0a6ee24e0f7139082ffbbda117ac3e9f6cf1aa3935f51cb1c78888f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/). ##### [325-20-25-2](https://asc.understandingaccounting.org/asc/325/20/#325-20-25-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:43:35.666Z to 2026-09-09T23:43:35.666Z Record version: sha256:0f8cae3ece76048e49d1d2a127d57f2de9c9c9e80237e57875425c0b093eeccd Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/). ##### [325-20-25-3](https://asc.understandingaccounting.org/asc/325/20/#325-20-25-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:43:35.666Z to 2026-09-09T23:43:35.666Z Record version: sha256:d2decb0b4696bb68e892b50c8a847ad8528698cf19624e88a92ec9fa04f48755 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph not used](https://asc.understandingaccounting.org/updates/page-1833002/). Source downloaded (UTC): 2026-09-09T23:43:38.595Z to 2026-09-09T23:43:38.595Z Record version: sha256:8a349409afb6871ce468ac0f7341f7cb9f18d1bbcb14be7a0c300d9eaa934db8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 325-20-30: 30 Initial Measurement [Read section](https://asc.understandingaccounting.org/asc/325/20/#30-initial-measurement) SEC content: no ##### [325-20-30-1](https://asc.understandingaccounting.org/asc/325/20/#325-20-30-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:43:38.595Z to 2026-09-09T23:43:38.595Z Record version: sha256:4a54d82a3ebfb963fb7fd2a1ff28d2e84f371e0ee922ab66491352d4464096ed Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/). ##### [325-20-30-2](https://asc.understandingaccounting.org/asc/325/20/#325-20-30-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:43:38.595Z to 2026-09-09T23:43:38.595Z Record version: sha256:da26a24e206d835aaad52e5f076dd0a6d426b0f01f21b598d5f967bfcc1f554d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/). ##### [325-20-30-3](https://asc.understandingaccounting.org/asc/325/20/#325-20-30-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:43:38.595Z to 2026-09-09T23:43:38.595Z Record version: sha256:04538d0c5a82a98bc66941c18125b0641cec0ab181da62336af9b0613b720997 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/). ##### [325-20-30-4](https://asc.understandingaccounting.org/asc/325/20/#325-20-30-4) Pending content: no Source downloaded (UTC): 2026-09-09T23:43:38.595Z to 2026-09-09T23:43:38.595Z Record version: sha256:824de7587c27772d8efed5ca35d99bf77a1f974e50c0a79c151621d58cce34cd Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/). ##### [325-20-30-5](https://asc.understandingaccounting.org/asc/325/20/#325-20-30-5) Pending content: no Source downloaded (UTC): 2026-09-09T23:43:38.595Z to 2026-09-09T23:43:38.595Z Record version: sha256:2b036d163927479b2ae219ee98a213881a2e5c61143080776ce1f735569eaf1b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/). ##### [325-20-30-6](https://asc.understandingaccounting.org/asc/325/20/#325-20-30-6) Pending content: no Source downloaded (UTC): 2026-09-09T23:43:38.595Z to 2026-09-09T23:43:38.595Z Record version: sha256:1ca6bfb3e04f4d60ab596d6331e097bfed3aa0bcd03c22a47ff1fb1705cf083b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/). ##### [325-20-30-7](https://asc.understandingaccounting.org/asc/325/20/#325-20-30-7) Pending content: no Source downloaded (UTC): 2026-09-09T23:43:38.595Z to 2026-09-09T23:43:38.595Z Record version: sha256:4f8a55e6e066e904344391f1abb3241784cf34b13da99559c06fdf81311efc0e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph not used](https://asc.understandingaccounting.org/updates/page-1833002/). Source downloaded (UTC): 2026-09-09T23:43:41.106Z to 2026-09-09T23:43:41.106Z Record version: sha256:4280b79a3582b7f31e0a2d76c7099b5518c7491df04d2c053d6f4ff406e02ada Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 325-20-35: 35 Subsequent Measurement [Read section](https://asc.understandingaccounting.org/asc/325/20/#35-subsequent-measurement) SEC content: no ##### [325-20-35-1](https://asc.understandingaccounting.org/asc/325/20/#325-20-35-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:43:41.106Z to 2026-09-09T23:43:41.106Z Record version: sha256:b2fd9deba33c3cd5af104791820c81668c92a8dfa4708c09c81feac99b9d13f2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/). ##### [325-20-35-1A](https://asc.understandingaccounting.org/asc/325/20/#325-20-35-1A) Pending content: no Source downloaded (UTC): 2026-09-09T23:43:41.106Z to 2026-09-09T23:43:41.106Z Record version: sha256:b17f899cc1dec764a3fec2d4cdb8eff834e01b03d568efae6bd7c1ecc8cb48b6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/). ##### [325-20-35-2](https://asc.understandingaccounting.org/asc/325/20/#325-20-35-2) Pending content: no Source downloaded (UTC): 2026-09-09T23:43:41.106Z to 2026-09-09T23:43:41.106Z Record version: sha256:e626b2cfa2b594bd490d2b3286857e221699b1e69d9d517fc6ed8cb0d9ff3246 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/). ##### [325-20-35-3](https://asc.understandingaccounting.org/asc/325/20/#325-20-35-3) Pending content: no Source downloaded (UTC): 2026-09-09T23:43:41.106Z to 2026-09-09T23:43:41.106Z Record version: sha256:c06611860667067e9b526e7236d905ce7ccce75380c582d25a9d341404177ea7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/). ##### [325-20-35-4](https://asc.understandingaccounting.org/asc/325/20/#325-20-35-4) Pending content: no Source downloaded (UTC): 2026-09-09T23:43:41.106Z to 2026-09-09T23:43:41.106Z Record version: sha256:d002649a3f6a6110b34ca48f110bad52780559dac5471dd24f653ff268d9c0a3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/). ##### [325-20-35-5](https://asc.understandingaccounting.org/asc/325/20/#325-20-35-5) Pending content: no Source downloaded (UTC): 2026-09-09T23:43:41.106Z to 2026-09-09T23:43:41.106Z Record version: sha256:b539aa8becb13d595f8cc4cfd017591457a153f2ab0bc8de9d088c40ff190042 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/). ##### [325-20-35-6](https://asc.understandingaccounting.org/asc/325/20/#325-20-35-6) Pending content: no Source downloaded (UTC): 2026-09-09T23:43:41.106Z to 2026-09-09T23:43:41.106Z Record version: sha256:34b1e24f72fb0406d1e7a47f74cc6bcd7ad2f4adbbe6c8da62007bf541765afe Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/). Source downloaded (UTC): 2026-09-09T23:43:44.853Z to 2026-09-09T23:43:44.853Z Record version: sha256:15450c56f7582dec01496fa7c184563ec768b4f7404291a1f0b14dfc39670dd3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 325-20-40: 40 Derecognition [Read section](https://asc.understandingaccounting.org/asc/325/20/#40-derecognition) SEC content: no ##### [325-20-40-1](https://asc.understandingaccounting.org/asc/325/20/#325-20-40-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:43:44.853Z to 2026-09-09T23:43:44.853Z Record version: sha256:6ba195490e4c879cb75f78c2da2c0ce3b4f429197617a47fd88493923a905e9d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph not used](https://asc.understandingaccounting.org/updates/page-1833002/). Source downloaded (UTC): 2026-09-09T23:43:46.689Z to 2026-09-09T23:43:46.689Z Record version: sha256:ef057146a3d945954736d16a7c2fafdf7c9021ec936c1d5ec08aad5f57a9e883 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 325-20-50: 50 Disclosure [Read section](https://asc.understandingaccounting.org/asc/325/20/#50-disclosure) SEC content: no ##### [325-20-50-1](https://asc.understandingaccounting.org/asc/325/20/#325-20-50-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:43:46.689Z to 2026-09-09T23:43:46.689Z Record version: sha256:2f414edfa9ab1f9ffd93afa9020af6445813a48bd820529e26c1b7cadbe8e4a8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/). Source downloaded (UTC): 2026-09-09T23:43:50.745Z to 2026-09-09T23:43:50.745Z Record version: sha256:9698d7b8ec04af2870f31b318d99c277493003c5da1d75c2c0603c186d5fe97e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 325-20-60: 60 Relationships [Read section](https://asc.understandingaccounting.org/asc/325/20/#60-relationships) SEC content: no ##### [325-20-60-1](https://asc.understandingaccounting.org/asc/325/20/#325-20-60-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:43:50.745Z to 2026-09-09T23:43:50.745Z Record version: sha256:40a2f9ece86d175b2f77c6a6340df060cb4528247e975e12bfac48452066deca Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/).