{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/360/10/#sec-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":"360","topic_title":"Property, Plant, and Equipment","subtopic":"360-10","subtopic_title":"Overall","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"360-10-S00-1","para":"S00-1","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=\"SL27045249-161643\"><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/360/10/#360-10-S99-2\" class=\"xref\">360-10-S99-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-03/\" class=\"xref\">Accounting Standards Update No. 2012-03</a></td><td class=\"entry\">08/27/2012</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n360-10-S99-2 | Amended | Accounting Standards Update No. 2012-03 | 08/27/2012 |","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:379c2e1df8ced09da0075735088df53926e0aa14088272318c40687ec1353201","downloaded_from":"2026-09-10T00:06:15.250Z","last_downloaded_at":"2026-09-10T00:06:15.250Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480236","source_sha256":"d30e876b29d400fc7941458c523b00e708b2fc95a7818f98b78bc446ed0197fe"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:468bf39992ce3d345086f297bbdb711bbe4d148977a9aec7b08fffd26519b3c4","downloaded_from":"2026-09-10T00:06:15.250Z","last_downloaded_at":"2026-09-10T00:06:15.250Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480236","source_sha256":"d30e876b29d400fc7941458c523b00e708b2fc95a7818f98b78bc446ed0197fe"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3306b87cb7c54f5009cb902a8292d25f932cd8396758344f9f4466df3eea28f4","downloaded_from":"2026-09-10T00:06:15.250Z","last_downloaded_at":"2026-09-10T00:06:15.250Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480236","source_sha256":"d30e876b29d400fc7941458c523b00e708b2fc95a7818f98b78bc446ed0197fe"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3306b87cb7c54f5009cb902a8292d25f932cd8396758344f9f4466df3eea28f4","downloaded_from":"2026-09-10T00:06:15.250Z","last_downloaded_at":"2026-09-10T00:06:15.250Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480236","source_sha256":"d30e876b29d400fc7941458c523b00e708b2fc95a7818f98b78bc446ed0197fe"}}