{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/340/980/#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":"340-980","subtopic_title":"Regulated Operations","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"340-980-00-1","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=\"SL77946531-165381\"> <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/340/980/#340-980-25-4\" class=\"xref\">980-340-25-4</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a> </td> <td class=\"entry\">02/25/2016</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/340/980/#340-980-55-9\" class=\"xref\">980-340-55-9 through 55-11</a></div> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a> </td> <td class=\"entry\">02/25/2016</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/340/980/#340-980-55-13\" class=\"xref\">980-340-55-13 through 55-17</a></div> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a> </td> <td class=\"entry\">02/25/2016</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n980-340-25-4 | Amended | Accounting Standards Update No. 2016-02 | 02/25/2016 |\n980-340-…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cffcb148d6d8203901590f083308bea078c8ed42ebd782ec3dc165550a266ede","downloaded_from":"2026-09-09T23:59:39.238Z","last_downloaded_at":"2026-09-09T23:59:39.238Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479090","source_sha256":"577a972214f0f0a25543d5c24047d59ff7f06ed7fb3e62db77184978ece9f51d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0f299740e38c4fc80dfc65c47e5c60e53f60735110d410dac6ca21b435fcaf1b","downloaded_from":"2026-09-09T23:59:39.238Z","last_downloaded_at":"2026-09-09T23:59:39.238Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479090","source_sha256":"577a972214f0f0a25543d5c24047d59ff7f06ed7fb3e62db77184978ece9f51d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:207bbb8541473e1326f6958d391ba731f12ee183e98ee629514830616eba9e84","downloaded_from":"2026-09-09T23:59:39.238Z","last_downloaded_at":"2026-09-09T23:59:39.238Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479090","source_sha256":"577a972214f0f0a25543d5c24047d59ff7f06ed7fb3e62db77184978ece9f51d"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:207bbb8541473e1326f6958d391ba731f12ee183e98ee629514830616eba9e84","downloaded_from":"2026-09-09T23:59:39.238Z","last_downloaded_at":"2026-09-09T23:59:39.238Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479090","source_sha256":"577a972214f0f0a25543d5c24047d59ff7f06ed7fb3e62db77184978ece9f51d"}}