# ASC 325-960-00: Investments—Other — Plan Accounting—Defined Benefit Pension Plans — 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/325/960/#00-status) 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): 2026-09-09T23:47:43.422Z to 2026-09-09T23:47:43.422Z Record version: sha256:103b28bb47fd7964e151b58669e3d9c8ccbf058aa33a4509b2cd4b5019bddc82 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 325-960-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/325/960/#00-status) SEC content: no ##### [325-960-00-1](https://asc.understandingaccounting.org/asc/325/960/#325-960-00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:47:43.422Z to 2026-09-09T23:47:43.422Z Record version: sha256:03deb8b14f6c1014b82833513671e06dc02d804ae650fccf8f56649a48fdf449 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
BenefitsAmendedAccounting Standards Update No. 2016-1912/14/2016
Benefits (1st def.)SupersededAccounting Standards Update No. 2014-0603/14/2014
Benefits (3rd def.)AddedAccounting Standards Update No. 2014-0603/14/2014
Contract ValueAmendedAccounting Standards Update No. 2014-0603/14/2014
Defined Benefit PlanAddedAccounting Standards Update No. 2014-0603/14/2014
Defined Benefit Pension Plan (1st def.)SupersededAccounting Standards Update No. 2014-0603/14/2014
Unallocated Contract (1st def.)SupersededAccounting Standards Update No. 2014-0603/14/2014
Unallocated Contract (2nd def.)AddedAccounting Standards Update No. 2014-0603/14/2014
960-325-05-1AmendedAccounting Standards Update No. 2014-0603/14/2014
960-325-25-1AmendedAccounting Standards Update No. 2014-0603/14/2014
960-325-35-4AddedAccounting Standards Update No. 2015-12 (Part III)07/31/2015
960-325-45-1AmendedAccounting Standards Update No. 2015-12 (Part II)07/31/2015
960-325-45-2AddedAccounting Standards Update No. 2015-12 (Part II)07/31/2015
960-325-50-1AmendedAccounting Standards Update No. 2015-12 (Part II)07/31/2015
960-325-50-1AmendedAccounting Standards Update No. 2012-0410/01/2012
960-325-50-2SupersededAccounting Standards Update No. 2015-12 (Part II)07/31/2015
960-325-50-4AddedAccounting Standards Update No. 2015-12 (Part III)07/31/2015
960-325-50-5AddedAccounting Standards Update No. 2015-12 (Part III)07/31/2015
960-325-50-6AddedAccounting Standards Update No. 2015-12 (Part II)07/31/2015
960-325-50-7 through 50-11
AddedAccounting Standards Update No. 2017-0602/27/2017