# ASC 350-10-60: Intangibles—Goodwill and Other — Overall — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/350/10/#60-relationships)

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): 2026-09-10T00:00:23.747Z to 2026-09-10T00:00:23.747Z

Record version: sha256:b349ac30aea922f722c09c252b4b6799c2eea60ff58004cc645bbf1a9356806f

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 350-10-60: 60 Relationships

[Read section](https://asc.understandingaccounting.org/asc/350/10/#60-relationships)

SEC content: no

##### [350-10-60-1](https://asc.understandingaccounting.org/asc/350/10/#350-10-60-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:00:23.747Z to 2026-09-10T00:00:23.747Z

Record version: sha256:76e6f3b47b534d3c861eb3fad3aab7a8c9099222d8da00846cede199a266f696

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


For guidance on recognizing an impairment loss on barter credits, see paragraph [845-10-30-19](https://asc.understandingaccounting.org/asc/845/10/#845-10-30-19).