{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/360/20/#40-derecognition","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":"360-20","subtopic_title":"Real Estate Sales","section":{"number":"40","label":"40 Derecognition","anchor":"40-derecognition","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"360-20-40-1","para":"40-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:39cb4de9737cde0d88cbb1dfbe36af1a96cc6a9e1feb5f512605e7fd8d7ddf88","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-2","para":"40-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d2f8cb662c72dccd16994063d63229281d0376c812e9e6c1a86d7cfa6fb8ce2","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-3","para":"40-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b284af123d168849ed0867d8e8722c2b6b5fc72759ff0ee3b1003d15543f0761","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-4","para":"40-4","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:93f3306ba4f7ec6e78fce21e725c2bee3b7f0f1c8e457cbffb5720005a95e629","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-5","para":"40-5","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d15c1c9f9f95d43b96bd91f6e93159a01dd9de2d61c6821da44bae86b575a0e","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-6","para":"40-6","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:307890b3c431d896ef2c5db52fd69788066a9ea506e095a1bde4c0e1ef9092ee","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-7","para":"40-7","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a0efcb46adc5c7b49a773ea8f1509b08df8acf3258b65f8fa574535a15eea5d5","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-8","para":"40-8","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f912eaa6b547a68ba0e3eadcd46082edd28742a0a69801d5c7a21e14c947ffb","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-9","para":"40-9","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:92cb01c5bdf87706017d6d8f28695331668c6bc2d3094223138189452aa97ae1","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-10","para":"40-10","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bbdfdf2e9bfb08e599a3d7882e23238d9c75a74e9a19fd0fe74de9d8268cd366","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-11","para":"40-11","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f9cc47437b6cd4619321df8fb7c394b3b9a7f02b7aa063ba295ba4d973aa34d7","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-12","para":"40-12","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:daf9301b2b65d57695bda3ef5dc8116ffbf0d4d1a83d45ec8717038e090d1cec","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-13","para":"40-13","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e158586a47459e66b9b6b2e74c713f4b792d87e06ddc457afe2f59df34e83c02","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-14","para":"40-14","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:49931a30790e3851bc824d09b8b6be28b53ebd09f1c5bc99c023ae0c2c253642","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-15","para":"40-15","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:65ebce35dcc6fb1411bd849b086f799291a2a49a8f1526de7cbc0e176c2ba56c","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-16","para":"40-16","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:95ff845838bce5d8114c969c2316ebd873f4ecf1af5fedf43e09517b9152ac63","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-17","para":"40-17","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ee7e7efc7a2dd16c708913b52d4011e911d3d11e8b4ed93ddec23984332576d","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-18","para":"40-18","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:86802c82aacc7eb3f14fd3558b77ca28f91f3f26c15f9e0aed129e0ccb6d6e28","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-19","para":"40-19","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:708c92b000ab4d3e67b6286e30dc6b7a8f6611b0508c24958649c04c1d6876da","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-20","para":"40-20","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d032937276df35c9a59fd6d9f5d3f77bd696b3e5cba625dc5889ebbdd02f0f75","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-21","para":"40-21","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c7b9cd17e22ca4280bf0fe57a0f0389d608272ece2efbdaabdbbe5c90ea20b0","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-22","para":"40-22","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cb0800450f9f4d16925a5cb0da8796d2b59681f8ef39ff16ace482f5a24642de","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-23","para":"40-23","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:386a023a005fd512276de9fbadb2339d84eb7f345249dfaed4006659e1f7defd","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-24","para":"40-24","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fdefaf57e8fb444009458e0f6cbe24f7176b97dc53e96107f39657dbc2200080","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-25","para":"40-25","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1e6524711bcbbe5aa3d0aed77778586b3166259bad1b4efdb04d64a8710fc899","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-26","para":"40-26","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e724bff5fdb81e771587fb27414e027a0a3ad979426ce4cdc13ae856fca1d18e","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-27","para":"40-27","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a16c6625ae2f56b9cd95f4e3a350cb00feefa457732e4ff97955eefc927e9bf4","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-28","para":"40-28","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a4fa40b94ace4c97c033c89b48412c519b862948529434195d6324d0adbf524b","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-29","para":"40-29","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac462549f2fd4be942efe8511e5193f94719806d453d750816e044f2e248873d","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-30","para":"40-30","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6244e33c68b86720b8a4fae6834ad01ec53d364bdb21e316a5e005c5623c5e4d","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-31","para":"40-31","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e2c63b4a04a129d4be0851ad1fc7c3862fda01d881387cad49754cc29293b7a1","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-32","para":"40-32","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dd27b46d3722c9c443bcbb2a5938c15fd624662616d2084d746ee2804761ee28","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-33","para":"40-33","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:321a30ec026795b283403141e3e76e802fbd404b7aaa8ad393e83aa48e8d84c2","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-34","para":"40-34","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a7a8dd72d622b4edd2f517574cc0e06dac1f6f5c9c600d7b1b9ac94b6feb1b1","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-35","para":"40-35","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8f29184878464698cd0e856818de76c34dc14a053dbfacaf0e65b356218088f1","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-36","para":"40-36","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4e13d8db66103a198cca183cd001accad99b0eef4440524fd9d4589c5e8718ee","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-37","para":"40-37","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b4669c77c2e6f355762e5234e31f4799aed6a68dfc00a7c0fbfc69acc5b83b1d","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-38","para":"40-38","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db9267ba1ef071764b9708bdaba42a8437ae7ca99d9cf258bd67ea6432adc04c","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-39","para":"40-39","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9ff221f0b45e95ee2c64b08308df8e3520a3439270b0f81a861871b60c6eb1b5","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-40","para":"40-40","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1674e2afa46c78e9dd9b183b28350bae1519c7814fe040af0675db5ecfef761b","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-41","para":"40-41","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:79285ab134960a87ff08867eedf6174900997fe4e3925c6e6debaafe58dbbf68","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-42","para":"40-42","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0f4a69cb226762c1d70a73f371564e60e07b08c43811898ae394ea790f58a295","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-43","para":"40-43","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:19498fb978bacbfc221b3a19177794f8d47a2b6e07052f68003aef4e12054554","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-44","para":"40-44","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:94beb01bc163e4eabd6a354a7f544c65687a21f4d9456aa7b274b7eba950ac25","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-45","para":"40-45","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b74fde784037927626372eb04302f8ce6128c55ccd906dbcba038869ba5563b3","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-46","para":"40-46","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:826d57c4146f2cb5577b829c538c4734cd7a5420a9d1c4e430bac6bd53dc5452","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-47","para":"40-47","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:86d8e67cce53c6fafe0555400bf34d9882ebd76644e6631a2bc64463daec252a","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-48","para":"40-48","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1ce3da5a8395a88500860c61591067adce9c859c237798ecc4ae76676f8c429","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-49","para":"40-49","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c0cc2e482243d4b7e95768fc8f353408b3c421e40024fb90bb436d01bc73c905","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-50","para":"40-50","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:efb0a96a3efd1bc3baf73fd96f7a87b1a3ba2304ee864772c861308265ab94b0","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-51","para":"40-51","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c29cb98b6e82da3d99c93bd5916773aaa2c3d39810ab7801279378aafd4bf324","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-52","para":"40-52","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5162a22ab18fd382fb92dced6e6d9a30275fe4b47a2d89a8c67bc13aa21133da","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-53","para":"40-53","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae34bc5290732d047dd197c8ce3fd8e2ba1d9cfccb95f45d8c72ab7d1095bb9f","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-54","para":"40-54","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:671bd95d99fd3b2756aaf1f2dabb4d51da6e0cbfa2f66f78049a91acbddb9873","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-55","para":"40-55","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:74ec8124d528a842d59f32b1b3b75f242275137946270b4176a2c8e10163c180","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-56","para":"40-56","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:96578714210d47146ad10587bb668b7e66df7e3b253cc91898cc2429b6a93d8b","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-57","para":"40-57","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2c3c7dc474b53cdf75e25bea7ddf709d114555d4c88b73c769da7f509196fd41","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-58","para":"40-58","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8456f4d8085e435ed3ee3dbc3a2a76f2674677e28e4a9dc59abb6dcefcf75cf8","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-59","para":"40-59","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b24a3099822a2c8b78be1f0ab40cac81a61f848df2cbeef1ea80c817a802604","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-60","para":"40-60","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:98a9d1c6c7064f7416ff69b6a60b5595a247c21bb892c3db399657d1715de8cb","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-61","para":"40-61","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b2d7ccc5a9de40aa30b99ca77d6dfa6f89099970fb3a7f73c5a4b4773ff60b1","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-62","para":"40-62","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32579801563f55a4d13ec4544f826fe4f1a56d46c3c96b76ddd9a70f0689c2d1","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-63","para":"40-63","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f2a8b512487378859853d564e4576bf29ce41c9525f0ce1e6bdf29d3a6ecf21b","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},{"citation":"360-20-40-64","para":"40-64","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-02.</a></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d71d1844cc957e67c2a17557c136aa5594ca34bab7b730c10a9fc756ffe9e4d4","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fb1cb7d75c8cd1c7e2c2a9c861be74e20bf7a0237e4053ec95cb69aa6dc0c4a1","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:16ba82f257257c5df259de71247a841ddcdc6ef20f16efabacfe22987349308a","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:16ba82f257257c5df259de71247a841ddcdc6ef20f16efabacfe22987349308a","downloaded_from":"2026-09-10T00:06:49.873Z","last_downloaded_at":"2026-09-10T00:06:49.873Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482337","source_sha256":"0d067bfd3b728dfbddacbecfade7e6ec5ae674b1a816c6b18f57152508586713"}}