{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/350/920/#55-implementation-guidance-and-illustrations","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":"350-920","subtopic_title":"Entertainment—Broadcasters","section":{"number":"55","label":"55 Implementation Guidance and Illustrations","anchor":"55-implementation-guidance-and-illustrations","is_sec":false,"groups":[{"block":null,"heading":"Illustrations","paragraphs":[{"citation":"350-920-55-1","para":"55-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_DB1E6A9A-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">This Example illustrates accounting for a <a href=\"/glossary/l/#license-agreement\" class=\"term\" title=\"A typical license agreement for program material (for example, features, specials, series, or cartoons) covers several programs (a package) and grants a television station, group of stations, network, pay television, or cable television system (licensee) the right to broadcast either a specified number or an unlimited number of showings over a maximum period of time (license period) for a specified fee.\"><span>license agreement</span></a> for television program material in accordance with this Topic. </span></span> </div> </div>","snippet":"This Example illustrates accounting for a license agreement for television program material in accordance with this Topic.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08c9dcc11b36e7f9655e893d9dc95ad8f954d6415f28ed7e7db152044acb7529","downloaded_from":"2026-09-10T00:04:12.170Z","last_downloaded_at":"2026-09-10T00:04:12.170Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478244","source_sha256":"72d7b5a6f9ee9d00247915dc750fd891240b8572f27620192c546ff5927af69e"}},{"citation":"350-920-55-2","para":"55-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_DB1E6CB3-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">This Example has the following assumptions: </span></span> <ol class=\"ol-norm\"> <li class=\"li-norm\"><span class=\"linum\">a</span> <div class=\"p\"> <span class=\"sfragment\" id=\"sfr_DB1E6E4E-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">End of Fiscal Year—December 31 </span></span> </div> </li> <li class=\"li-norm\"><span class=\"linum\">b</span> <div class=\"p\"> <span class=\"sfragment\" id=\"sfr_DB1E6FE4-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Contract Execution Date—July 31, 19X1 </span></span> </div> </li> <li class=\"li-norm\"><span class=\"linum\">c</span> <div class=\"p\"> <span class=\"sfragment\" id=\"sfr_DB1E714F-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Number of Films and Telecasts Permitted—four films, two telecasts each </span></span> </div> </li> <li class=\"li-norm\"><span class=\"linum\">d</span> <div class=\"p\"> <span class=\"sfragment\" id=\"sfr_DB1E72DF-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Payment Schedule—$1,000,000 at contract execution date, $6,000,000 on January 1, 19X2, 19X3, and 19X4 </span></span> </div> </li> <li class=\"li-norm\"><span class=\"linum\">e</span> <div class=\"p\"> <span class=\"sfragment\" id=\"sfr_DB1E746B-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Appropriate Interest Rate for Imputation of Interest—12 percent per year </span></span> </div> </li> <li class=\"li-norm\"><span class=\"linum\">f</span> <div class=\"p\"> <span class=\"sfragment\" id=\"sfr_DB1E75E8-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Fees, License Periods, and Film Availability Dates. </span></span> </div> <ul class=\"ul simple\" id=\"d3e47953-107915__GUID-2D80D1CF-20BF-465E-B615-F94323FBF066\"> <li class=\"li\" id=\"d3e47953-107915__SL6472657-107915\"> <div class=\"p\"> <div class=\"fig figure fignone\" id=\"d3e47953-107915__tbl-d3e47991\"> <img src=\"/asc-img/GUID-87B209DB-505D-488B-AE32-983BE4C6BAD9-low.gif\" altsource=\"GUID-87B209DB-505D-488B-AE32-983BE4C6BAD9-low.gif\" alt=\" \" loading=\"lazy\"> <span class=\"sfragment\" id=\"sfr_DB1E7F0E-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"></span></span> <div class=\"figcaption\"> Stated License Periods Film Availability Dates Film Total Fee From To(a) A \"$8,000,000\" 10/1/X1 9/30/X3 9/1/X1 B \"5,000,000\" 10/1/X1 9/30/X3 9/1/X1 C \"3,750,000\" 9/1/X2 8/31/X4 12/1/X1 D \"2,250,000\" 9/1/X3 8/31/X5 12/1/X2 \"$19,000,000\" (a)\tThe actual license periods expire at the earlier of the second telecast or the end of the stated license period. </div></div> </div> </li> </ul> </li> <li class=\"li-norm\"><span class=\"linum\">g</span> <div class=\"p\"> <span class=\"sfragment\" id=\"sfr_DB1E827E-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Telecast Dates and Revenues. </span></span> </div> <ul class=\"ul simple\" id=\"d3e47953-107915__GUID-25A39C4F-90DE-484E-B57F-A06BED4BCFEC\"> <li class=\"li\" id=\"d3e47953-107915__SL6472659-107915\"> <div class=\"p\"> <div class=\"fig figure fignone\" id=\"d3e47953-107915__tbl-d3e48017\"> <img src=\"/asc-img/GUID-D225D6F6-2EEB-4606-9D29-A31869B4B6D8-low.gif\" altsource=\"GUID-D225D6F6-2EEB-4606-9D29-A31869B4B6D8-low.gif\" alt=\" \" loading=\"lazy\"> <span class=\"sfragment\" id=\"sfr_DB1E8939-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"></span></span> <div class=\"figcaption\"> First Telecast Second Telecast Film Date Percent of Total Revenue Date Percent of Total Revenue A 3/1/X2 60% 6/1/X3 40% B 5/1/X2 70% 7/1/X3 30% C 6/1/X3 75% 6/1/X4 25% D 12/1/X4 65% 8/1/X5 35%\t</div></div> </div> </li> </ul> </li> </ol> </div> </div>","snippet":"This Example has the following assumptions:\n(a) End of Fiscal Year—December 31\n(b) Contract Execution Date—July 31, 19X1\n(c) Number of Films and Telecasts Permitted—four films, two telecasts each\n(d) Payment Schedule—$1,…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:361679447a773628a49012fd8cf722294fec609142c0b589eb74940d9490e5eb","downloaded_from":"2026-09-10T00:04:12.170Z","last_downloaded_at":"2026-09-10T00:04:12.170Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478244","source_sha256":"72d7b5a6f9ee9d00247915dc750fd891240b8572f27620192c546ff5927af69e"}},{"citation":"350-920-55-3","para":"55-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_DB1E8C3F-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For purposes of imputing interest, it is assumed that the $1,000,000 payment on July 31, 19X1 and the $6,000,000 payments on January 1, 19X2 and 19X3 relate to Films A and B and the $6,000,000 payment on January 1, 19X4 relates to Films C and D. Other simplifying assumptions or methods of assigning the payments to the films could be made. </span></span> <ul class=\"ul simple\" id=\"d3e47953-107915__GUID-E726C4D0-F4BD-417B-B0A6-CBFEF84D4A24\"> <li class=\"li\" id=\"d3e47953-107915__SL6472660-107915\"> <div class=\"p\"> <div class=\"fig figure fignone\" id=\"d3e47953-107915__tbl-d3e48037\"> <img src=\"/asc-img/GUID-C07B901B-A559-4168-9CA1-E6E212276740-low.gif\" altsource=\"GUID-C07B901B-A559-4168-9CA1-E6E212276740-low.gif\" alt=\" \" loading=\"lazy\"> <span class=\"sfragment\" id=\"sfr_DB1E92FA-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"></span></span> <div class=\"figcaption\"> Payment Discounted Present Value (rounded to 000s) Film Date Amount As of Date Amount A and B 7/31/X1 \" $1,000,000 \" 10/1/X1 \" $1,000,000 \" 1/1/X2 \" 6,000,000 \" 10/1/X1 \" 5,825,000 \" 1/1/X3 \" 6,000,000 \" 10/1/X1 \" 5,201,000 \" \" $13,000,000 \" \" $12,026,000 \" C 1/1/X4 \" $3,750,000 \" 9/1/X2 \" $3,219,000 \" D 1/1/X4 \" $2,250,000 \" 9/1/X3 \" $2,163,000 \" \" $6,000,000 \" </div></div> </div> </li> </ul> </div> </div>","snippet":"For purposes of imputing interest, it is assumed that the $1,000,000 payment on July 31, 19X1 and the $6,000,000 payments on January 1, 19X2 and 19X3 relate to Films A and B and the $6,000,000 payment on January 1, 19X4 …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8174164d846d980ef3bd032fc20dbcb51edaef8e39790ffc74fe8640f6e257da","downloaded_from":"2026-09-10T00:04:12.170Z","last_downloaded_at":"2026-09-10T00:04:12.170Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478244","source_sha256":"72d7b5a6f9ee9d00247915dc750fd891240b8572f27620192c546ff5927af69e"}},{"citation":"350-920-55-4","para":"55-4","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_DB1E9482-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Asset and Liability Recognition (Fair Value Approach) </span></span> <ul class=\"ul simple\" id=\"d3e47953-107915__GUID-D36E44B9-CF33-41B4-AEEA-D678D4BE7752\"> <li class=\"li\" id=\"d3e47953-107915__SL6472661-107915\"> <div class=\"p\"> <div class=\"fig figure fignone\" id=\"d3e47953-107915__tbl-d3e48050\"> <img src=\"/asc-img/GUID-F69E33F8-04DF-4BA3-B3C8-622F610BB173-low.gif\" altsource=\"GUID-F69E33F8-04DF-4BA3-B3C8-622F610BB173-low.gif\" alt=\" \" loading=\"lazy\"> <span class=\"sfragment\" id=\"sfr_DB1E9A3B-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"></span></span> <div class=\"figcaption\"> License Period Year of Asset and Liability Recognition Film From To 19X1 19X2 19X3 A 10/1/X1 9/30/X3 \" $7,401,000 \"\t( a) B 10/1/X1 9/30/X3 \" 4,625,000 \"\t( a) C 9/1/X2 8/31/X4 \" $3,219,000 \" \" $2,163,000 \" D 9/1/X3 8/31/X5 (a)\t\"Discounted present value of $12,026,000 allocated 8/13 to film A and 5/13 to film B based on stated license fees.\" </div></div> </div> </li> </ul> </div> </div>","snippet":"Asset and Liability Recognition (Fair Value Approach)","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5f2cf1aaa25157df4beec3b62b9eefee260eed500b456ba3f4243ce0c5e1deba","downloaded_from":"2026-09-10T00:04:12.170Z","last_downloaded_at":"2026-09-10T00:04:12.170Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478244","source_sha256":"72d7b5a6f9ee9d00247915dc750fd891240b8572f27620192c546ff5927af69e"}},{"citation":"350-920-55-5","para":"55-5","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_DB1E9BAE-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Expense Recognition (Fair Value Approach) </span></span> <ul class=\"ul simple\" id=\"d3e47953-107915__GUID-E58BF8E3-BC1B-4857-91B6-40A7BB80111E\"> <li class=\"li\" id=\"d3e47953-107915__SL6472662-107915\"> <div class=\"p\"> <div class=\"fig figure fignone\" id=\"d3e47953-107915__tbl-d3e48066\"> <img src=\"/asc-img/GUID-586EB856-2BC8-4312-BCC5-7D56B63217C5-low.gif\" altsource=\"GUID-586EB856-2BC8-4312-BCC5-7D56B63217C5-low.gif\" alt=\" \" loading=\"lazy\"> <span class=\"sfragment\" id=\"sfr_DB1EA134-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"></span></span> <div class=\"figcaption\"> Year of Expense Recognition Film 19X1 19X2 19X3 19X4 19X5 A \" $204,000 \"\t(I) (a)\t\" $396,000 \"\t(I) (b) \" 4,441,000 \"\t(A) (c)\t\" $2,960,000 \" (A) (d) B \" 127,000 \"\t(I) (e)\t\" 247,000 \"\t(I) (f) \" 3,238,000 \"\t(A) (g)\t\" 1,387,000 \" (A) (h) C \" 129,000 \"\t(I) (i)\t\" 402,000 \" (I) (j) \" 2,414,000 \"\t(A) (k)\t\" $805,000 \"\t(A) (l) D \" 87,000 \"\t(I) (m) \" 1,406,000 \"\t(A) (n)\t\" $757,000 \"\t(A) (o) \" $331,000 \" \" $8,451,000 \" \" $7,250,000 \" \" $2,211,000 \" \" $757,000 \" (I)\tAccrued interest expense (A)\tAmortization of program cost (a)\t\"Interest at 12% for 3 months on liability of $11,026,000 allocated 8/13 to Film A\" (b)\t\"Interest at 12% for 1 year on liability of $5,357,000 ($11,026,000 plus $331,000 less 1/1/X2 payment of $6,000,000) allocated 8/13 to Film A\" (c)\t\"$7,401,000 × 60%\" (d)\t\"$7,401,000 × 40%\" (e)\t\"Interest at 12% for 3 months on liability of $11,026,000 allocated 5/13 to Film B\" (f)\t\"Interest at 12% for 1 year on liability of $5,357,000 ($11,026,000 plus $331,000 less 1/1/X2 payment of $6,000,000) allocated 5/13 to Film B\" (g)\t\"$4,625,000 × 70%\" (h)\t\"$4,625,000 × 30%\" (i)\t\"Interest at 12% for 4 months on liability of $3,219,000\" (j)\t\"Interest at 12% for 1 year on liability of $3,348,000 ($3,219,000 plus $129,000)\" (k)\t\"$3,219,000 × 75%\" (l)\t\"$3,219,000 × 25%\" (m)\t\"Interest at 12% for 4 months on liability of $2,163,000\" (n)\t\"$2,163,000 × 65%\" (o)\t\"$2,163,000 × 35%\" </div></div> </div> </li> </ul> </div> </div>","snippet":"Expense Recognition (Fair Value Approach)","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8083482e436300a8429e8f993b49db77d34d43795a5f53b2ba124650c4c4d7ea","downloaded_from":"2026-09-10T00:04:12.170Z","last_downloaded_at":"2026-09-10T00:04:12.170Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478244","source_sha256":"72d7b5a6f9ee9d00247915dc750fd891240b8572f27620192c546ff5927af69e"}},{"citation":"350-920-55-6","para":"55-6","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_DB1EA292-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Asset and Liability Recognition (Gross Approach) </span></span> <ul class=\"ul simple\" id=\"d3e47953-107915__GUID-74BAABF0-9F60-485E-9026-606A21192674\"> <li class=\"li\" id=\"d3e47953-107915__SL6472663-107915\"> <div class=\"p\"> <div class=\"fig figure fignone\" id=\"d3e47953-107915__tbl-d3e48124\"> <img src=\"/asc-img/GUID-56D5514B-070A-49E0-BE69-1ECC21562CB3-low.gif\" altsource=\"GUID-56D5514B-070A-49E0-BE69-1ECC21562CB3-low.gif\" alt=\" \" loading=\"lazy\"> <span class=\"sfragment\" id=\"sfr_DB1EA846-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"></span></span> <div class=\"figcaption\"> License Period Year of Asset and Liability Recognition Film From To 19X1 19X2 19X3 A 10/1/X1 9/30/X3 \" $8,000,000 \" B 10/1/X1 9/30/X3 \" 5,000,000 \" C 9/1/X2 8/31/X4 \" $3,750,000 \" D 9/1/X3 8/31/X5 \" $2,250,000 \" </div></div> </div> </li> </ul> </div> </div>","snippet":"Asset and Liability Recognition (Gross Approach)","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c16fe6f675866a6fc21c07e14df265cd810537cb68bca966741936617f74bba1","downloaded_from":"2026-09-10T00:04:12.170Z","last_downloaded_at":"2026-09-10T00:04:12.170Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478244","source_sha256":"72d7b5a6f9ee9d00247915dc750fd891240b8572f27620192c546ff5927af69e"}},{"citation":"350-920-55-7","para":"55-7","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_DB1EA9AA-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Expense Recognition (Gross Approach) </span></span> <ul class=\"ul simple\" id=\"d3e47953-107915__GUID-42E1EC81-3FC8-43B9-9D1C-386B2E7B79FA\"> <li class=\"li\" id=\"d3e47953-107915__SL6472664-107915\"> <div class=\"p\"> <div class=\"fig figure fignone\" id=\"d3e47953-107915__tbl-d3e48133\"> <img src=\"/asc-img/GUID-D74C25F8-1041-4C60-B2ED-C4B407FE4320-low.gif\" altsource=\"GUID-D74C25F8-1041-4C60-B2ED-C4B407FE4320-low.gif\" alt=\" \" loading=\"lazy\"> <span class=\"sfragment\" id=\"sfr_DB1EAF05-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"></span></span> <div class=\"figcaption\"> Year of Expense Recognition (a) Film 19X1 19X2 19X3 19X4 19X5 A \" $4,800,000 \"\t(b)\t\" $3,200,000 \"\t(c) B \" 3,500,000 \"\t(d)\t\" 1,500,000 \"\t(e) C \" 2,813,000 \"\t(f)\t\" $937,000 \"\t(g) D \" 1,463,000 \"\t(h)\t\" $787,000 \"\t(i) $- \" $8,300,000 \" \" $7,513,000 \" \" $2,400,000 \" \" $787,000 \" (a)\t\"Under the gross approach, all costs under a license agreement are recorded as amortization of program cost.\" (b)\t\"$8,000,000 × 60%\" (c)\t\"$8,000,000 × 40%\" (d)\t\"$5,000,000 × 70%\" (e)\t\"$5,000,000 × 30%\" (f)\t\"$3,750,000 × 75%\" (g)\t\"$3,750,000 × 25%\" (h)\t\"$2,250,000 × 65%\" (i)\t\"$2,250,000 × 35%\" </div></div> </div> </li> </ul> </div> </div>","snippet":"Expense Recognition (Gross Approach)","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:77e8611bc95f73c391c6b500e0ebe2ea1e746caafb3c34ccdf891a9a281a35d5","downloaded_from":"2026-09-10T00:04:12.170Z","last_downloaded_at":"2026-09-10T00:04:12.170Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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