{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/330/910/#25-recognition","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":"330","topic_title":"Inventory","subtopic":"330-910","subtopic_title":"Contractors—Construction","section":{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"330-910-25-1","para":"25-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/maintenance-updates-2019/\" class=\"xref\">Paragraph superseded by Maintenance Update No. 2019-01.</a></div></div>","snippet":"Paragraph superseded by Maintenance Update No. 2019-01.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f93e8996c35ce6aa0e95ff7e052ea9434bce213c60b802d7a4d8bced7f876588","downloaded_from":"2026-09-09T23:52:25.574Z","last_downloaded_at":"2026-09-09T23:52:25.574Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478115","source_sha256":"9a7dffdf8fc924216205c8e7a9f2f5510cc8573550ddc2db0ed2483df9130d92"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1931bd2911421d84dfc434e33ace264e37462fdb28f094d05dc004b1f7c0b1b2","downloaded_from":"2026-09-09T23:52:25.574Z","last_downloaded_at":"2026-09-09T23:52:25.574Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478115","source_sha256":"9a7dffdf8fc924216205c8e7a9f2f5510cc8573550ddc2db0ed2483df9130d92"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c11173109b612e8876ee8e0ba527cc907ac7efdeba24dd6792df469ed9edcf5b","downloaded_from":"2026-09-09T23:52:25.574Z","last_downloaded_at":"2026-09-09T23:52:25.574Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478115","source_sha256":"9a7dffdf8fc924216205c8e7a9f2f5510cc8573550ddc2db0ed2483df9130d92"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c11173109b612e8876ee8e0ba527cc907ac7efdeba24dd6792df469ed9edcf5b","downloaded_from":"2026-09-09T23:52:25.574Z","last_downloaded_at":"2026-09-09T23:52:25.574Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478115","source_sha256":"9a7dffdf8fc924216205c8e7a9f2f5510cc8573550ddc2db0ed2483df9130d92"}}