# ASC 360-20: Property, Plant, and Equipment — Real Estate Sales Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/360/20/) 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): 2026-09-10T00:06:36.995Z to 2026-09-10T00:07:04.384Z Record version: sha256:bd2e0e74435e298c503694d1ed416c6b037d6881513ec875bbb58533757468fb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 360-20: Property, Plant, and Equipment — Real Estate Sales ### Machine-generated study aids ```json { "summary": "ASC 360-20 formerly contained the specialized U.S. GAAP for recognizing profit on sales of real estate (the old FASB Statement No. 66 model with full accrual, installment, cost recovery, deposit, and percentage-of-completion methods, plus sale-leaseback and continuing-involvement rules). Every paragraph in the subtopic has been superseded — mostly by ASU 2014-09 (Revenue from Contracts with Customers) and ASU 2016-02 (Leases). Sales of real estate are now accounted for under ASC 606 if the counterparty is a customer, or under ASC 610-20 for sales of nonfinancial assets to noncustomers, with sale-leaseback transactions governed by ASC 842-40.", "key_points": [ "The entire subtopic is a shell: 360-20-05, 15, 40, 55, and 60 paragraphs are marked 'Paragraph superseded by Accounting Standards Update No. 2016-02,' and several implementation guidance paragraphs (360-20-55-11, 55-18, 55-68 through 55-77) were superseded by ASU 2014-09.", "The transition paragraphs in Section 65 are also gone: 360-20-65-1 was superseded on 03/23/2010 (end of the EITF Issue No. 07-6 buy-sell clause transition period) and 360-20-65-2 on 06/26/2015 (end of the ASU 2011-10 in-substance real estate transition period).", "Because ASU 2014-09 eliminated the real-estate-specific profit recognition model, a sale of real estate to a customer is now evaluated under ASC 606, including the control-transfer criteria in 606-10-25-30 and the repurchase-agreement guidance in 606-10-55-66 through 55-78.", "Sales or transfers of nonfinancial assets, including in-substance real estate, to counterparties that are not customers are accounted for under ASC 610-20, which applies the ASC 606 control and measurement concepts to derecognition.", "Sale-leaseback transactions involving real estate, formerly subject to the continuing-involvement and deposit-method restrictions in this subtopic, are now governed by ASC 842-40 following ASU 2016-02.", "Because no operative guidance remains, no recognition, measurement, presentation, or disclosure requirement may be sourced to 360-20; citing it as authoritative support is an error." ], "categories": [ "Derecognition", "Revenue", "Leases", "Transition and effective dates" ], "audience_level": "intermediate", "student_note": "Historically one of the most-tested areas of GAAP (full accrual vs. installment vs. deposit method), ASC 360-20 is now entirely superseded — the common mistake is applying the old adequate-initial-investment and continuing-involvement tests instead of the ASC 606/610-20 control model and ASC 842-40 for sale-leasebacks.", "related_topics": [ "606", "610-20", "842-40", "360-10", "976-605", "845" ], "key_concepts": [ "superseded guidance", "real estate sales", "profit recognition", "in-substance real estate", "sale-leaseback", "continuing involvement", "derecognition of nonfinancial assets", "transition period" ] } ``` Source downloaded (UTC): 2026-09-10T00:06:36.995Z to 2026-09-10T00:06:36.995Z Record version: sha256:863b9c4612c1ceac208fa76d960c084f1c1974bcafc3dde12a216683e24a8ac2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 360-20-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/360/20/#00-status) SEC content: no ##### [360-20-00-1](https://asc.understandingaccounting.org/asc/360/20/#360-20-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:36.995Z to 2026-09-10T00:06:36.995Z Record version: sha256:d1bcf9fc219443bc833993e0e40dcf74b53b70289df6be776c973e386bdb5a96 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Conduit Debt SecuritiesSupersededAccounting Standards Update No. 2016-0202/25/2016
Conduit Debt SecurityAddedMaintenance Update 2014-20 (PDF)09/29/2014
Cost Recovery MethodSupersededAccounting Standards Update No. 2016-0202/25/2016
Deposit MethodSupersededAccounting Standards Update No. 2016-0202/25/2016
Fair Value (2nd def.)SupersededAccounting Standards Update No. 2016-0202/25/2016
Fair Value (3rd def.)AddedAccounting Standards Update No. 2012-0410/01/2012
Installment MethodSupersededAccounting Standards Update No. 2016-0202/25/2016
Integral EquipmentSupersededAccounting Standards Update No. 2016-0202/25/2016
Market ParticipantsSupersededAccounting Standards Update No. 2016-0202/25/2016
Nonpublic Entity (1st def.)SupersededAccounting Standards Update No. 2016-0202/25/2016
Nonpublic Entity (1st def.)AmendedMaintenance Update 2014-20 (PDF)09/29/2014
Orderly TransactionSupersededAccounting Standards Update No. 2016-0202/25/2016
Reduced-Profit MethodSupersededAccounting Standards Update No. 2016-0202/25/2016
Related PartiesSupersededAccounting Standards Update No. 2016-0202/25/2016
Sale-Leaseback AccountingSupersededAccounting Standards Update No. 2016-0202/25/2016
Sale-Leaseback AccountingAddedAccounting Standards Update No. 2014-0905/28/2014
360-10-05-1SupersededAccounting Standards Update No. 2016-0202/25/2016
360-20-05-1AmendedAccounting Standards Update No. 2014-0905/28/2014
360-10-05-2SupersededAccounting Standards Update No. 2016-0202/25/2016
360-10-15-1 through 15-6
SupersededAccounting Standards Update No. 2016-0202/25/2016
360-20-15-1 through 15-3
AmendedAccounting Standards Update No. 2014-0905/28/2014
360-20-15-3AmendedAccounting Standards Update No. 2011-1012/14/2011
360-20-15-4AmendedAccounting Standards Update No. 2012-0410/01/2012
360-20-15-5AmendedAccounting Standards Update No. 2012-0410/01/2012
360-20-15-7AmendedAccounting Standards Update No. 2012-0410/01/2012
360-20-15-8AmendedAccounting Standards Update No. 2012-0410/01/2012
360-20-15-10AmendedAccounting Standards Update No. 2016-0101/05/2016
360-20-40-1 through 40-64
SupersededAccounting Standards Update No. 2016-0202/25/2016
360-20-55-1 through 55-10
SupersededAccounting Standards Update No. 2016-0202/25/2016
360-20-55-2AmendedMaintenance Update 2016-17 (PDF)09/02/2016
360-20-55-3AmendedAccounting Standards Update No. 2016-1912/14/2016
360-20-55-10AmendedMaintenance Update 2016-11 (PDF)06/27/2016
360-20-55-10AmendedAccounting Standards Update No. 2014-0905/28/2014
360-20-55-11SupersededAccounting Standards Update No. 2014-0905/28/2014
360-20-55-12 through 55-17
SupersededAccounting Standards Update No. 2016-0202/25/2016
360-20-55-18SupersededAccounting Standards Update No. 2014-0905/28/2014
360-20-55-19 through 55-67
SupersededAccounting Standards Update No. 2016-0202/25/2016
360-20-55-21AmendedAccounting Standards Update No. 2014-0905/28/2014
360-20-55-68 through 55-77
SupersededAccounting Standards Update No. 2014-0905/28/2014
360-20-55-68 through 55-77
AddedAccounting Standards Update No. 2011-1012/14/2011
360-20-60-1 through 60-3
SupersededAccounting Standards Update No. 2016-0202/25/2016
360-20-65-2AddedAccounting Standards Update No. 2011-1012/14/2011
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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/). ##### [360-20-05-2](https://asc.understandingaccounting.org/asc/360/20/#360-20-05-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:40.180Z to 2026-09-10T00:06:40.180Z Record version: sha256:1600c73ed4eadd7ac11203124899cb7498c3ea52c0791112898ae8b29c1d2fd9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/). 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[Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T00:06:49.873Z to 2026-09-10T00:06:49.873Z Record version: sha256:16ba82f257257c5df259de71247a841ddcdc6ef20f16efabacfe22987349308a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 360-20-40: 40 Derecognition [Read section](https://asc.understandingaccounting.org/asc/360/20/#40-derecognition) SEC content: no ##### [360-20-40-1](https://asc.understandingaccounting.org/asc/360/20/#360-20-40-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:49.873Z to 2026-09-10T00:06:49.873Z Record version: sha256:39cb4de9737cde0d88cbb1dfbe36af1a96cc6a9e1feb5f512605e7fd8d7ddf88 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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[Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-40-47](https://asc.understandingaccounting.org/asc/360/20/#360-20-40-47) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:49.873Z to 2026-09-10T00:06:49.873Z Record version: sha256:86d8e67cce53c6fafe0555400bf34d9882ebd76644e6631a2bc64463daec252a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-40-48](https://asc.understandingaccounting.org/asc/360/20/#360-20-40-48) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:49.873Z to 2026-09-10T00:06:49.873Z Record version: sha256:d1ce3da5a8395a88500860c61591067adce9c859c237798ecc4ae76676f8c429 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-40-49](https://asc.understandingaccounting.org/asc/360/20/#360-20-40-49) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:49.873Z to 2026-09-10T00:06:49.873Z Record version: sha256:c0cc2e482243d4b7e95768fc8f353408b3c421e40024fb90bb436d01bc73c905 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-40-50](https://asc.understandingaccounting.org/asc/360/20/#360-20-40-50) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:49.873Z to 2026-09-10T00:06:49.873Z Record version: sha256:efb0a96a3efd1bc3baf73fd96f7a87b1a3ba2304ee864772c861308265ab94b0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-40-51](https://asc.understandingaccounting.org/asc/360/20/#360-20-40-51) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:49.873Z to 2026-09-10T00:06:49.873Z Record version: sha256:c29cb98b6e82da3d99c93bd5916773aaa2c3d39810ab7801279378aafd4bf324 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-40-52](https://asc.understandingaccounting.org/asc/360/20/#360-20-40-52) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:49.873Z to 2026-09-10T00:06:49.873Z Record version: sha256:5162a22ab18fd382fb92dced6e6d9a30275fe4b47a2d89a8c67bc13aa21133da Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-40-53](https://asc.understandingaccounting.org/asc/360/20/#360-20-40-53) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:49.873Z to 2026-09-10T00:06:49.873Z Record version: sha256:ae34bc5290732d047dd197c8ce3fd8e2ba1d9cfccb95f45d8c72ab7d1095bb9f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-40-54](https://asc.understandingaccounting.org/asc/360/20/#360-20-40-54) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:49.873Z to 2026-09-10T00:06:49.873Z Record version: sha256:671bd95d99fd3b2756aaf1f2dabb4d51da6e0cbfa2f66f78049a91acbddb9873 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-40-55](https://asc.understandingaccounting.org/asc/360/20/#360-20-40-55) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:49.873Z to 2026-09-10T00:06:49.873Z Record version: sha256:74ec8124d528a842d59f32b1b3b75f242275137946270b4176a2c8e10163c180 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-40-56](https://asc.understandingaccounting.org/asc/360/20/#360-20-40-56) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:49.873Z to 2026-09-10T00:06:49.873Z Record version: sha256:96578714210d47146ad10587bb668b7e66df7e3b253cc91898cc2429b6a93d8b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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[Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-40-59](https://asc.understandingaccounting.org/asc/360/20/#360-20-40-59) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:49.873Z to 2026-09-10T00:06:49.873Z Record version: sha256:5b24a3099822a2c8b78be1f0ab40cac81a61f848df2cbeef1ea80c817a802604 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-40-60](https://asc.understandingaccounting.org/asc/360/20/#360-20-40-60) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:49.873Z to 2026-09-10T00:06:49.873Z Record version: sha256:98a9d1c6c7064f7416ff69b6a60b5595a247c21bb892c3db399657d1715de8cb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-40-61](https://asc.understandingaccounting.org/asc/360/20/#360-20-40-61) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:49.873Z to 2026-09-10T00:06:49.873Z Record version: sha256:5b2d7ccc5a9de40aa30b99ca77d6dfa6f89099970fb3a7f73c5a4b4773ff60b1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-40-62](https://asc.understandingaccounting.org/asc/360/20/#360-20-40-62) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:49.873Z to 2026-09-10T00:06:49.873Z Record version: sha256:32579801563f55a4d13ec4544f826fe4f1a56d46c3c96b76ddd9a70f0689c2d1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-40-63](https://asc.understandingaccounting.org/asc/360/20/#360-20-40-63) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:49.873Z to 2026-09-10T00:06:49.873Z Record version: sha256:f2a8b512487378859853d564e4576bf29ce41c9525f0ce1e6bdf29d3a6ecf21b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-40-64](https://asc.understandingaccounting.org/asc/360/20/#360-20-40-64) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:49.873Z to 2026-09-10T00:06:49.873Z Record version: sha256:d71d1844cc957e67c2a17557c136aa5594ca34bab7b730c10a9fc756ffe9e4d4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:64b9a71b9468620e29055867141e936602c500381ef70b9668d7014a5b385d14 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 360-20-55: 55 Implementation Guidance and Illustrations [Read section](https://asc.understandingaccounting.org/asc/360/20/#55-implementation-guidance-and-illustrations) SEC content: no ##### [360-20-55-1](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:f9afea5a2a2ad49aec2a0e3d78721f30d95d2d21cecc583f390c0dffe6152e8f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-55-2](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:89dfd21006d1b6afe842e81c818704b8334f6895200c5ad5b0bef1c057ad8cfe Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-55-3](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-3) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:2b9e289c80762c2da4ed1f0a76292aff958df88bbff6198a6f48da16b5f5a707 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-55-4](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-4) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:169c95a81f3c802e8f64835260ff330493213617a385a1f515bef29f55b41cb9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-55-5](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-5) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:f4dc10fb2e2a23b84b902c1f5a213cbdb8536017438173fe445817e378c9e9b2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-55-6](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-6) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:8403ffece67a9edc91db28b6c585683c6526cd8e2b0981cb91e57b3356f6abe3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-55-7](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-7) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:9ff917ddcd1e63209bd3311ae0f40c72dc4aa7782331a2a17a29de3aa5239f92 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-55-8](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-8) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:cb62b554438c981c567bdb292e15d23571c0bfde38c0b65ad443d96524ffca26 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-55-9](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-9) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:c7e37a733ba24c3cdc59ca3e38ec17fd0707adc5a3a0461550621c42e551aefa Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-55-10](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-10) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:0bc4c720c25ef416f952814efe5a50f31e9b1f81d16aa559653c4d914915a03a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-55-11](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-11) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:49cec890b65237277a6db3987000a54afd37156fa59395965badd2b6d852c189 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [360-20-55-12](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-12) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:520875bf3256c55a8b6a0aae05f8330bf9dc39fffd3b52f5f40aee2a84a98937 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-55-13](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-13) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:7bb9d9e93bc1e9833de3a7325400ccd3e4007433750c83809a2f298ab7d26fe8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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[Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-55-18](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-18) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:6d0690c01ca51b82720fc6a8ccc6745ee6dc210eb4aca3f5a3e1532c5b0f1107 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [360-20-55-19](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-19) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:6ae722cf797aa08200dfbccbce110885f1e3a05ce394fc48c0e70f144902aa98 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-55-20](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-20) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:371ad06850e916f9db7bf642b0d3e54870ab97c721ec3306757115d1490ed927 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-55-21](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-21) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:5649769926f28795133662161199f069d62d8dd9ad446305b1a41021694c81ca Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-55-21A](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-21A) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:7addfb3495f050f40c2b34311e6e9f5fa2933943dd8655833be11d516bc0e997 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-55-22](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-22) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:44369d28badf0da3334275d9579bcd6634aa54b529ddb1d59a7fc3a219fb437a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-55-23](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-23) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:f80418ebeb9bad467c57179077997602cc08028caab393c5b0cd5209f2e44458 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-55-24](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-24) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:cbdc2fa5b659e86f7fd667ce41f6ba79e6ba873c3a6ffd9ec37a3711e4207bbf Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-55-25](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-25) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:4fff636df759d262d62b5aa0617123b2123e5b2a188ce2a7154e20a8c9bb4a11 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-55-26](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-26) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:588aabb9ea6e95ae17489c7481e2f3b7ad78ad57725441ca803aa4f764af994f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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[Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-55-38](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-38) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:449ac6d735e585309aee82fa7206a5afed4ac4a1e83be5fc2d69fc314bae8259 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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[Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-55-51](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-51) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:cbdeb7c92ac9c080a512174c4cb8d3d899a801bf276787845da362eaab5209bf Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-55-52](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-52) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:7c55c27b981c3f3f68738ab2bf7df8f2cb96b2378c0146c98ed6362b857e5fee Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-55-53](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-53) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:029178816f7a9f5f93f3ece4547617974e12796f17fe713e1b6c33165fe4fd77 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-55-54](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-54) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:1c8a6d1a6dffae18ac7ab8e679bcbc45bc547cfd9dbac108eecfd2e1f2d74420 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-55-55](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-55) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:9da1980d596a5969523dabee76fd835cece78ea0a501436ed9d5f950c0e9a5a1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-55-56](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-56) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:f0e335ab1f4e5f6e304b78d89ed0a5798a671e364ce5708f647fd9e22dae1622 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-55-57](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-57) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:38b6ae8cdb1ed0d029ce6a384b7fbac56f2d04151aec49b64e7507030addda49 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-55-58](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-58) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:44d0aeb2dd6011eae9dad1baeae1d5b55d84bc46679eeec2335c641f0dcd2b64 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-55-59](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-59) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:308adaa421ba55653dd05de111fb072d79eab8ae7d1a67d79e2a4776f8e58654 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-55-60](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-60) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:ca34f4ed57a1faa620c30fc37960461fde3bf7d735a8b9f527eacc7866b70fa6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-55-61](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-61) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:7318b8ea5f919ce0cb9b2191002f0b2734d737091be2c0c42e5f8e279ee61a5b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-55-62](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-62) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:d6bf285870be4324ddc68826e119f96a6cb614dc1e5adb7a9c7d4b74500fdc3c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-55-63](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-63) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:b197e4b4fce88fde6f476fe12ec74981db380ea5c8a2659fb9e4bd52f65e1f42 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-55-64](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-64) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:b3a7338a0852c3d4c809e6eb32f5177c824fedabf3ed5e028076b3e62497d78f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-55-65](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-65) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:8815b069f6cc032b6e6308bccb7f903fcd53fa8b1a4f1564d4876364f8f23abd Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-55-66](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-66) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:a12aa258f7471159d69f815da9bc455cd0e62dd82bfb7fb85c399f68b8c53fdb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-55-67](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-67) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:a31be6319bb8bf96cbbf7ae98dd6d5ea46ec3aacc4274f43a5ddc0b44788ec4d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-55-68](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-68) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:a0be0be04bda0d51b0be875c3a9de5c45882a76525a571baf4f5a739cc510d91 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [360-20-55-69](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-69) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:342703a66953248dcee55834971defe7971dac571881e4c25e6f45634ced91cb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [360-20-55-70](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-70) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:a0e65917ddce171fafd624cae008a0f00b2ad0a906bef181cba21894956da856 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [360-20-55-71](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-71) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:dda13ba36e9245c436abce18a0cae394c1ddb424be518398ddddb34263c3a0cd Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [360-20-55-72](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-72) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:90fa47e2e5efa19adf880e78ebd162f261dd9144b9859697062faf977e7373b1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [360-20-55-73](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-73) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:d1a2dd9ac6cdfca785631ac89a07d6e0d17ea7b6f74d9323b0c4de7bd2d64663 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [360-20-55-74](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-74) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:8afb2324f917c8b9b91c603afa3029b24569ddb0354b04a41090d9997f84d91d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [360-20-55-75](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-75) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:1432f0d3cc1d582e6248b99483825e7e673ae0d6e347d8543d7105e2589082f4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [360-20-55-76](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-76) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:adcedfe429cd5021c3a193e2035a97b57840ec23de815604f620dec1da146bbe Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [360-20-55-77](https://asc.understandingaccounting.org/asc/360/20/#360-20-55-77) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:53.689Z to 2026-09-10T00:06:53.689Z Record version: sha256:f9ed9762c9d098f8494ee92a16ab12cb3cd8de38f98a4ed261890d7458d80c73 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). Source downloaded (UTC): 2026-09-10T00:06:57.603Z to 2026-09-10T00:06:57.603Z Record version: sha256:f7de5caf871f142da46176773628c6fafbd19e9f8bf8ce78ef650c5330c8004a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 360-20-60: 60 Relationships [Read section](https://asc.understandingaccounting.org/asc/360/20/#60-relationships) SEC content: no ##### [360-20-60-1](https://asc.understandingaccounting.org/asc/360/20/#360-20-60-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:57.603Z to 2026-09-10T00:06:57.603Z Record version: sha256:1f7ea807c6f657ecd1c9d9a2bafe78c38f3f1a32e74ec62deeae2e8e7d215ed2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-60-2](https://asc.understandingaccounting.org/asc/360/20/#360-20-60-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:57.603Z to 2026-09-10T00:06:57.603Z Record version: sha256:83afc07984660090db1925599f53783ffe27640bdc1d2d69a434e467d1394b75 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) ##### [360-20-60-3](https://asc.understandingaccounting.org/asc/360/20/#360-20-60-3) Pending content: no Source downloaded (UTC): 2026-09-10T00:06:57.603Z to 2026-09-10T00:06:57.603Z Record version: sha256:943d20ce33b8a6c169c5d45b8caf56b510b372aff4185339d62f8261681ba3b5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02.](https://asc.understandingaccounting.org/updates/asu-2016-02/) Source downloaded (UTC): 2026-09-10T00:07:01.124Z to 2026-09-10T00:07:01.124Z Record version: sha256:8256856ebe37c9706d1e6da8975cecc0d44f3f932255fe3f54995f75defbdbec Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 360-20-65: 65 Transition and Open Effective Date Information [Read section](https://asc.understandingaccounting.org/asc/360/20/#65-transition-and-open-effective-date-information) SEC content: no ##### [360-20-65-1](https://asc.understandingaccounting.org/asc/360/20/#360-20-65-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:07:01.124Z to 2026-09-10T00:07:01.124Z Record version: sha256:784c2c85b5df097410286ed75154dd82e026bc97d87d79c76d5dfd118bc2e23a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Paragraph superseded on 03/23/2010 after the end of the transition period stated in EITF Issue No. 07-6, "Accounting for the Sale of Real Estate Subject to the Requirements of FASB Statement No. 66 When the Agreement Includes a Buy-Sell Clause." ##### [360-20-65-2](https://asc.understandingaccounting.org/asc/360/20/#360-20-65-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:07:01.124Z to 2026-09-10T00:07:01.124Z Record version: sha256:b86af2f6e28a7c0e340ce90abe711ed8157e79f0da0ea8810b0219007da1b898 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Paragraph superseded on 06/26/2015 after the end of the transition period stated in Accounting Standards Update No. 2011-10, _Property, Plant, and Equipment (Topic 360): Derecognition of in Substance Real Estate—a Scope Clarification_.