{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/340/910/#00-status","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":"340","topic_title":"Other Assets and Deferred Costs","subtopic":"340-910","subtopic_title":"Contractors—Construction","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"340-910-00-1","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=\"SL51799591-203188\"><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=\"/asc/340/910/#340-910-05-1\" class=\"xref\">910-340-05-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/340/910/#340-910-15-1\" class=\"xref\">910-340-15-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/340/910/#340-910-50-1\" class=\"xref\">910-340-50-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n910-340-05-1 | Superseded | Accounting Standards Update No. 2014-09 | 05/28/2014 |\n910-3…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b425f42db31d75fbabcd4f0c318986105dca40d648e84f2f7696104c33cba493","downloaded_from":"2026-09-09T23:56:37.773Z","last_downloaded_at":"2026-09-09T23:56:37.773Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477655","source_sha256":"8e994656eba3156875fd609ca3e2db9d6cbeb4c46c76594fbdcf13dc5caa5168"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cad0ec50686e8a96e0b124898078034e72565994363146b2ef43aef4f5014a65","downloaded_from":"2026-09-09T23:56:37.773Z","last_downloaded_at":"2026-09-09T23:56:37.773Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477655","source_sha256":"8e994656eba3156875fd609ca3e2db9d6cbeb4c46c76594fbdcf13dc5caa5168"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4211eac86dbec5a9a13f6a65f6181ef0e3f57d858af803e79d608f982c44a0b4","downloaded_from":"2026-09-09T23:56:37.773Z","last_downloaded_at":"2026-09-09T23:56:37.773Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477655","source_sha256":"8e994656eba3156875fd609ca3e2db9d6cbeb4c46c76594fbdcf13dc5caa5168"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4211eac86dbec5a9a13f6a65f6181ef0e3f57d858af803e79d608f982c44a0b4","downloaded_from":"2026-09-09T23:56:37.773Z","last_downloaded_at":"2026-09-09T23:56:37.773Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477655","source_sha256":"8e994656eba3156875fd609ca3e2db9d6cbeb4c46c76594fbdcf13dc5caa5168"}}