{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/325/946/","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":"325-946","topic":"325","title":"Financial Services—Investment Companies","area":"Assets","paragraphs":5,"summary":"This subtopic tells an investment company how to account for its \"other investments\" (investments other than debt and equity securities). Such investments are initially measured at transaction price, including commissions and other charges that are part of the purchase transaction, and are subsequently measured at fair value. Its scope mirrors the investment company Overall Subtopic scope in Section 946-10-15.","concepts":["investment company","other investments","transaction price","fair value measurement","initial measurement","subsequent measurement","commissions and purchase charges"],"categories":["Initial measurement","Subsequent measurement","Fair value","Industry-specific"],"level":"intermediate","topic_title":"Investments—Other","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"325-946-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div><div class=\"norm-text\"><table class=\"asc-table\" id=\"SL35746417-199468\"><tr><td class=\"entry\"><strong class=\"ph b\">Paragraph</strong></td><td class=\"entry\"><strong class=\"ph b\">Action</strong></td><td class=\"entry\"><strong class=\"ph b\">Accounting Standards Update</strong></td><td class=\"entry\"><strong class=\"ph b\">Date</strong></td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/glossary/f/#fair-value\" class=\"term\" title=\"The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.\"><span>Fair Value</span></a> (2nd def.)</td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2013-08/\" class=\"xref\">Accounting Standards Update No. 2013-08</a></td><td class=\"entry\">06/07/2013</td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/asc/325/946/#325-946-05-1\" class=\"xref\">946-325-05-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2013-08/\" class=\"xref\">Accounting Standards Update No. 2013-08</a></td><td class=\"entry\">06/07/2013</td></tr><tr><td class=\"entry\"><a href=\"/asc/325/946/#325-946-15-1\" class=\"xref\">946-325-15-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2013-08/\" class=\"xref\">Accounting Standards Update No. 2013-08</a></td><td class=\"entry\">06/07/2013</td></tr><tr><td class=\"entry\"><a href=\"/asc/325/946/#325-946-30-1\" class=\"xref\">946-325-30-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2013-08/\" class=\"xref\">Accounting Standards Update No. 2013-08</a></td><td class=\"entry\">06/07/2013</td></tr><tr><td class=\"entry\"><a href=\"/asc/325/946/#325-946-35-1\" class=\"xref\">946-325-35-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2013-08/\" class=\"xref\">Accounting Standards Update No. 2013-08</a></td><td class=\"entry\">06/07/2013</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nFair Value (2nd def.) | Added | Accounting Standards Update No. 2013-08 | 06/07/2013 |\n|…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:706c0aaca98f3cef56facb4ceb3ca19aca1efb1bdc3815d82405b506cfa05bd0","downloaded_from":"2026-09-09T23:46:38.912Z","last_downloaded_at":"2026-09-09T23:46:38.912Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477572","source_sha256":"2c62dcdf74afe0a859ae5e3c077ce13046ae3a7fb7b62db7e97d73434753635d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c96fa5508290b0d4f580793056975e1e6000c8c42ab39837addd7fcf522ebde2","downloaded_from":"2026-09-09T23:46:38.912Z","last_downloaded_at":"2026-09-09T23:46:38.912Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477572","source_sha256":"2c62dcdf74afe0a859ae5e3c077ce13046ae3a7fb7b62db7e97d73434753635d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b295538c0d3aea81a3b24308db31d7f8ec953963800ab67967eddab280449936","downloaded_from":"2026-09-09T23:46:38.912Z","last_downloaded_at":"2026-09-09T23:46:38.912Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477572","source_sha256":"2c62dcdf74afe0a859ae5e3c077ce13046ae3a7fb7b62db7e97d73434753635d"}},{"number":"05","label":"05 Background","anchor":"05-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"325-946-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_139D5BF6-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">This Subtopic addresses an investment company's accounting for its other investments.</span></span></div></div>","snippet":"This Subtopic addresses an investment company's accounting for its other investments.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:650b608774b14641c97babf8ec9b52f784c86e2c46a00389b297cbe6dbfaaf50","downloaded_from":"2026-09-09T23:46:42.735Z","last_downloaded_at":"2026-09-09T23:46:42.735Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478496","source_sha256":"faa4e039d2696fbfd525017e6c8b1740ea581a4c918de64d27d075627e7e56c7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4ab68deab7a41bd06e9841c1d8eb3f8db58b96b91cf1be2fe9f57265ed6b5307","downloaded_from":"2026-09-09T23:46:42.735Z","last_downloaded_at":"2026-09-09T23:46:42.735Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478496","source_sha256":"faa4e039d2696fbfd525017e6c8b1740ea581a4c918de64d27d075627e7e56c7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c5ea2f6e78505ff73a28a2cdfe73c497eaff1fd3af4cba65c82dd1fff28762d2","downloaded_from":"2026-09-09T23:46:42.735Z","last_downloaded_at":"2026-09-09T23:46:42.735Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478496","source_sha256":"faa4e039d2696fbfd525017e6c8b1740ea581a4c918de64d27d075627e7e56c7"}},{"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":"325-946-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_13AC3472-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section <a altsource=\"GUID-7188B6E0-4BD3-475F-800F-A33B2CD5F134.ditamap\" class=\"ditamap\">946-10-15</a>.</span></span> </div> </div>","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:dbe9fc36c1036d50b5cac01a7e89d4c5b97e1cafd3166d52996aa6d9d98d2f6f","downloaded_from":"2026-09-09T23:46:45.492Z","last_downloaded_at":"2026-09-09T23:46:45.492Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477742","source_sha256":"475f310320bd865ef8f2fda840bf7ca6059b35e7e68e292536403b6579c30ace"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:03b85e3f20363f71a765b2fc57c219accd65cc528c6a1d748a85ccf8b4b2a2f4","downloaded_from":"2026-09-09T23:46:45.492Z","last_downloaded_at":"2026-09-09T23:46:45.492Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477742","source_sha256":"475f310320bd865ef8f2fda840bf7ca6059b35e7e68e292536403b6579c30ace"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0cb8948c69c2a7834c50d7044991cbecde9d35ef66dbf7737231d24f70837f08","downloaded_from":"2026-09-09T23:46:45.492Z","last_downloaded_at":"2026-09-09T23:46:45.492Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477742","source_sha256":"475f310320bd865ef8f2fda840bf7ca6059b35e7e68e292536403b6579c30ace"}},{"number":"30","label":"30 Initial Measurement","anchor":"30-initial-measurement","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"325-946-30-1","para":"30-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_13C03F78-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">An investment company shall initially measure its other investments at their transaction price. The transaction price shall include commissions and other charges that are part of the purchase transaction.</span></span></div></div>","snippet":"An investment company shall initially measure its other investments at their transaction price. The transaction price shall include commissions and other charges that are part of the purchase transaction.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:625c055dc9799ddabab588255227c1934f1436683beba27806e4bb67ab9206d3","downloaded_from":"2026-09-09T23:46:50.623Z","last_downloaded_at":"2026-09-09T23:46:50.623Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478916","source_sha256":"79dd88add4a913eedb4ff18165e7ea621a67dd293e8573ffe711cb91ddd0a5b5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:20212107d1efe379b28c1bcfbe09b843e450fc4d70b0d72034d92e4337016be1","downloaded_from":"2026-09-09T23:46:50.623Z","last_downloaded_at":"2026-09-09T23:46:50.623Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478916","source_sha256":"79dd88add4a913eedb4ff18165e7ea621a67dd293e8573ffe711cb91ddd0a5b5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:29dcf5a25411ee3d235b035e746911693fe685a6fe7470f041cd22b5c5baccd8","downloaded_from":"2026-09-09T23:46:50.623Z","last_downloaded_at":"2026-09-09T23:46:50.623Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478916","source_sha256":"79dd88add4a913eedb4ff18165e7ea621a67dd293e8573ffe711cb91ddd0a5b5"}},{"number":"35","label":"35 Subsequent Measurement","anchor":"35-subsequent-measurement","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"325-946-35-1","para":"35-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_13D19DDB-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">An investment company shall subsequently measure its other investments at <a href=\"/glossary/f/#fair-value\" class=\"term\" title=\"The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.\"><span>fair value</span></a>.</span></span></div></div>","snippet":"An investment company shall subsequently measure its other investments at fair value.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7f126238d69ce07a166953410acf2fb3174b711fb23bfb0b2a495ebe175474a0","downloaded_from":"2026-09-09T23:46:52.617Z","last_downloaded_at":"2026-09-09T23:46:52.617Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477290","source_sha256":"7b6eb17cb985996dfd1441d43ca424cfe8f06adab6538e24545e082fbe6c50e5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:728e8af2bbe909110b2cf9c4703c0c37a48036eae87da64c60f41bef2e10b488","downloaded_from":"2026-09-09T23:46:52.617Z","last_downloaded_at":"2026-09-09T23:46:52.617Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477290","source_sha256":"7b6eb17cb985996dfd1441d43ca424cfe8f06adab6538e24545e082fbe6c50e5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f478f6277fcee0839884d7f70dbc971ad4fa68a961585c936543529ec0016a26","downloaded_from":"2026-09-09T23:46:52.617Z","last_downloaded_at":"2026-09-09T23:46:52.617Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477290","source_sha256":"7b6eb17cb985996dfd1441d43ca424cfe8f06adab6538e24545e082fbe6c50e5"}}],"enrichment":{"summary":"This subtopic tells an investment company how to account for its \"other investments\" (investments other than debt and equity securities). Such investments are initially measured at transaction price, including commissions and other charges that are part of the purchase transaction, and are subsequently measured at fair value. Its scope mirrors the investment company Overall Subtopic scope in Section 946-10-15.","key_points":["This Subtopic addresses an investment company's accounting for its other investments (325-946-05-1).","Scope follows the investment company Overall Subtopic, Section 946-10-15 (325-946-15-1).","Other investments are initially measured at their transaction price (325-946-30-1).","The transaction price includes commissions and other charges that are part of the purchase transaction (325-946-30-1).","Other investments are subsequently measured at fair value (325-946-35-1)."],"categories":["Initial measurement","Subsequent measurement","Fair value","Industry-specific"],"audience_level":"intermediate","student_note":"Short but tested: investment companies carry essentially everything at fair value, yet the initial amount recorded is the transaction price including commissions — a common trip-up because under ASC 820 transaction costs are generally not part of fair value, so any commissions capitalized at acquisition wash out at the first fair value remeasurement.","related_topics":["946-10","946-320","946-325","320","820","325-40"],"key_concepts":["investment company","other investments","transaction price","fair value measurement","initial measurement","subsequent measurement","commissions and purchase charges"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9707a16f0db885fd1991bd790531000cc0e6b2a8974c5d0a6db347f0f8c2bbb2","downloaded_from":"2026-09-09T23:46:38.912Z","last_downloaded_at":"2026-09-09T23:46:52.617Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"325-10","title":"Overall","topic_title":"Investments—Other","score":0.8215,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a2f7c1e05b53663a61d2f8c585e1198f275bec45eedca986bde9b97522f81490","downloaded_from":"2026-09-09T23:43:19.294Z","last_downloaded_at":"2026-09-09T23:43:24.138Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"325-954","title":"Health Care Entities","topic_title":"Investments—Other","score":0.7881,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:606991ebf39f9e5fa38fb75b7cb34d9bb19743c782c708d6280e14cd44f62e93","downloaded_from":"2026-09-09T23:46:56.481Z","last_downloaded_at":"2026-09-09T23:47:10.538Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"325-940","title":"Financial Services—Brokers and Dealers","topic_title":"Investments—Other","score":0.7772,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b1c0d06fb09ade95bef508dc4348ba546e98941c416f0210d3e0641b49bb2e35","downloaded_from":"2026-09-09T23:45:28.689Z","last_downloaded_at":"2026-09-09T23:45:50.146Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"325-944","title":"Financial Services—Insurance","topic_title":"Investments—Other","score":0.7488,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b5223619575d949cdbe3f1e5bfcd3d8a42d8323705478dc42a8006d70ad9a8f","downloaded_from":"2026-09-09T23:46:10.614Z","last_downloaded_at":"2026-09-09T23:46:35.252Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"325-20","title":"Cost Method Investments","topic_title":"Investments—Other","score":0.7338,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:31dd16b162f1ddeb3639af6c5bffe135830783137c2f4fda0ae4ab747a20798a","downloaded_from":"2026-09-09T23:43:27.068Z","last_downloaded_at":"2026-09-09T23:43:52.504Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"323-946","title":"Financial Services—Investment Companies","topic_title":"Investments—Equity Method and Joint Ventures","score":0.7235,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4aaf0d7d683bce6056283c9a907862e6a75fcec31cb96961d34a45ce29276010","downloaded_from":"2026-09-09T23:42:12.104Z","last_downloaded_at":"2026-09-09T23:42:31.673Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}],"prev":{"number":"325-944","title":"Financial Services—Insurance","topic_title":"Investments—Other","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:34f94d464a35466d1691e1c14e37d157ee1edaed0d1b20de4428a8384eec4861","downloaded_from":"2026-09-09T23:46:10.614Z","last_downloaded_at":"2026-09-09T23:46:35.252Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"next":{"number":"325-954","title":"Health Care Entities","topic_title":"Investments—Other","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:893cc72c9307e83b6adc44094daaf524f48030e9ce5f4d49499e315b919f2fc1","downloaded_from":"2026-09-09T23:46:56.481Z","last_downloaded_at":"2026-09-09T23:47:10.538Z","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":"sha256:8d9da71c237d65039c43ff04012196eb4f274f729b891773dd4e04bee79f37c2","downloaded_from":"2026-09-09T23:46:38.912Z","last_downloaded_at":"2026-09-09T23:46:52.617Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}