{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/350/10/#60-relationships","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":"350","topic_title":"Intangibles—Goodwill and Other","subtopic":"350-10","subtopic_title":"Overall","section":{"number":"60","label":"60 Relationships","anchor":"60-relationships","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"350-10-60-1","para":"60-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_69244B5E-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For guidance on recognizing an impairment loss on barter credits, see paragraph <a href=\"/asc/845/10/#845-10-30-19\" class=\"xref\">845-10-30-19</a>.</span></span></div></div>","snippet":"For guidance on recognizing an impairment loss on barter credits, see paragraph 845-10-30-19.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:76e6f3b47b534d3c861eb3fad3aab7a8c9099222d8da00846cede199a266f696","downloaded_from":"2026-09-10T00:00:23.747Z","last_downloaded_at":"2026-09-10T00:00:23.747Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482613","source_sha256":"d2e4a677a39accd54b2a80239e7a008b7a6c86a771441a83dd960ed24869fb45"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bca3fadd4659e95e9c933c02b92d85e249fe83128599d31698bb5b3e4a442085","downloaded_from":"2026-09-10T00:00:23.747Z","last_downloaded_at":"2026-09-10T00:00:23.747Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482613","source_sha256":"d2e4a677a39accd54b2a80239e7a008b7a6c86a771441a83dd960ed24869fb45"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b349ac30aea922f722c09c252b4b6799c2eea60ff58004cc645bbf1a9356806f","downloaded_from":"2026-09-10T00:00:23.747Z","last_downloaded_at":"2026-09-10T00:00:23.747Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482613","source_sha256":"d2e4a677a39accd54b2a80239e7a008b7a6c86a771441a83dd960ed24869fb45"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b349ac30aea922f722c09c252b4b6799c2eea60ff58004cc645bbf1a9356806f","downloaded_from":"2026-09-10T00:00:23.747Z","last_downloaded_at":"2026-09-10T00:00:23.747Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482613","source_sha256":"d2e4a677a39accd54b2a80239e7a008b7a6c86a771441a83dd960ed24869fb45"}}