{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/325/958/#05-overview-and-background","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.","topic":"325","topic_title":"Investments—Other","subtopic":"325-958","subtopic_title":"Not-for-Profit Entities","section":{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"325-958-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The Not-for-Profit Topic contains several Subtopics for investments held by <a href=\"/glossary/n/#not-for-profit-entity\" class=\"term\" title=\"An entity that possesses the following characteristics, in varying degrees, that distinguish it from a business entity: Contributions of significant amounts of resources from resource providers who do not expect commensurate or proportionate pecuniary return Operating purposes other than to provide goods or services at a profit Absence of ownership interests like those of business entities. Entities that clearly fall outside this definition include the following: All investor-owned entities Entities that provide dividends, lower costs, or other economic benefits directly and proportionately to their owners, members, or participants, such as mutual insurance entities, credit unions, farm and rural electric cooperatives, and employee benefit plans.\"><span>not-for-profit entities</span></a> (NFPs), because the guidance differs by form of the investment. The Subtopics are: <ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\">Financially Interrelated Entities</div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\">Investments—Debt Securities</div></li><li class=\"li-norm\"><span class=\"linum\">bb</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_35B125E4-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Investments—Equity Securities</span></span></div></li><li class=\"li-norm\"><span class=\"linum\">c</span><div class=\"p\">Investments—Other</div></li><li class=\"li-norm\"><span class=\"linum\">d</span><div class=\"p\">Consolidation.</div></li></ol></div></div>","snippet":"The Not-for-Profit Topic contains several Subtopics for investments held by not-for-profit entities (NFPs), because the guidance differs by form of the investment. The Subtopics are:\n(a) Financially Interrelated Entities…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f60c3c8ff41c903c5ea391f2593e928356300ccac48237d4a93751c2c34e73ad","downloaded_from":"2026-09-09T23:47:16.043Z","last_downloaded_at":"2026-09-09T23:47:16.043Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478711","source_sha256":"608009beae6bfc8fc899ce05605988d54f9744ba9b98ba64d62b7fdbfdf283e7"}},{"citation":"325-958-05-2","para":"05-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic provides guidance for investments other than the following:<ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\">Equity securities </div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\">Debt securities</div></li><li class=\"li-norm\"><span class=\"linum\">c</span><div class=\"p\">Investments in derivative instruments, including embedded derivatives, that are subject to the requirements of Topic <a altsource=\"GUID-128369CC-8E3A-4A7E-8F25-33E42B0761E4.ditamap\" class=\"ditamap\">815</a> </div></li><li class=\"li-norm\"><span class=\"linum\">d</span><div class=\"p\">Investments in for-profit entities that are accounted for under the equity method </div></li><li class=\"li-norm\"><span class=\"linum\">e</span><div class=\"p\">Investments in for-profit consolidated subsidiaries</div></li><li class=\"li-norm\"><span class=\"linum\">f</span><div class=\"p\">Investments in not-for-profit consolidated subsidiaries</div></li><li class=\"li-norm\"><span class=\"linum\">g</span><div class=\"p\">Investments held for the NFP by a <a href=\"/glossary/f/#financially-interrelated-entities\" class=\"term\" title=\"A recipient entity and a specified beneficiary are financially interrelated entities if the relationship between them has both of the following characteristics: One of the entities has the ability to influence the operating and financial decisions of the other. One of the entities has an ongoing economic interest in the net assets of the other.\"><span>financially interrelated entity</span></a>.</div></li></ol>Thus, this Subtopic provides guidance for investments of the following types, among others, unless because of their characteristics they are included in the above list: investments in real estate, mortgage notes, and oil and gas interests.</div></div>","snippet":"This Subtopic provides guidance for investments other than the following:\n(a) Equity securities\n(b) Debt securities\n(c) Investments in derivative instruments, including embedded derivatives, that are subject to the requi…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:88fcf2ccd5956c6eb4faa3639ffa146c090a724c9b06d3f5023d06364a026c5b","downloaded_from":"2026-09-09T23:47:16.043Z","last_downloaded_at":"2026-09-09T23:47:16.043Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478711","source_sha256":"608009beae6bfc8fc899ce05605988d54f9744ba9b98ba64d62b7fdbfdf283e7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6f7908a90d3958102e3ecd05113dbbb6b3b6df9866133869315cf35add03748b","downloaded_from":"2026-09-09T23:47:16.043Z","last_downloaded_at":"2026-09-09T23:47:16.043Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478711","source_sha256":"608009beae6bfc8fc899ce05605988d54f9744ba9b98ba64d62b7fdbfdf283e7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5139399ac30d76ada8e0c67219cfeb5c9dd309637949c7865c98cc5df53f2223","downloaded_from":"2026-09-09T23:47:16.043Z","last_downloaded_at":"2026-09-09T23:47:16.043Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478711","source_sha256":"608009beae6bfc8fc899ce05605988d54f9744ba9b98ba64d62b7fdbfdf283e7"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5139399ac30d76ada8e0c67219cfeb5c9dd309637949c7865c98cc5df53f2223","downloaded_from":"2026-09-09T23:47:16.043Z","last_downloaded_at":"2026-09-09T23:47:16.043Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478711","source_sha256":"608009beae6bfc8fc899ce05605988d54f9744ba9b98ba64d62b7fdbfdf283e7"}}