# ASC 325-960-40: Investments—Other — Plan Accounting—Defined Benefit Pension Plans — 40 Derecognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/325/960/#40-derecognition)

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): 2026-09-09T23:48:01.513Z to 2026-09-09T23:48:01.513Z

Record version: sha256:472fdcf5de77e0640d767e27a73fd8e83980d68c3adc9dbf945069ce3dc74c5d

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 325-960-40: 40 Derecognition

[Read section](https://asc.understandingaccounting.org/asc/325/960/#40-derecognition)

SEC content: no

##### [325-960-40-1](https://asc.understandingaccounting.org/asc/325/960/#325-960-40-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:48:01.513Z to 2026-09-09T23:48:01.513Z

Record version: sha256:03be96b71a95784bdc46e0262a15856242e5fac577d43b389146c6ac21328028

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


See Section 960-325-25 for guidance on the use of the trade-date basis in recording sales of securities.