{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/360/905/#50-disclosure","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":"360-905","subtopic_title":"Agriculture","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":"Intermediate-life Plants","paragraphs":[{"citation":"360-905-50-1","para":"50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_152B648A-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Financial statement disclosure of the accumulated costs for <a href=\"/glossary/i/#intermediate-life-plants\" class=\"term\" title=\"Intermediate-life plants have growth and production cycles of more than one year but less than those of trees and vines.\"><span>intermediate-life plants</span></a> and estimated useful lives shall be made. </span></span></div></div>","snippet":"Financial statement disclosure of the accumulated costs for intermediate-life plants and estimated useful lives shall be made.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:78e8f44c720557bc5b321525a248d9cc84983b420b5fa46b51118c23b05a7d6e","downloaded_from":"2026-09-10T00:07:23.088Z","last_downloaded_at":"2026-09-10T00:07:23.088Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479281","source_sha256":"c5aa7bd872e5bb5937115e81cbe15ee913d070d650059daa16e7c6e1086f8703"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d939bff32f632545851705a5d5772439566370e3efe3ccd528d4420580359cb5","downloaded_from":"2026-09-10T00:07:23.088Z","last_downloaded_at":"2026-09-10T00:07:23.088Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479281","source_sha256":"c5aa7bd872e5bb5937115e81cbe15ee913d070d650059daa16e7c6e1086f8703"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1c9099c400aef38f609a1b262252147f7b44b1ea1805eeb27e5ccbb92314046","downloaded_from":"2026-09-10T00:07:23.088Z","last_downloaded_at":"2026-09-10T00:07:23.088Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479281","source_sha256":"c5aa7bd872e5bb5937115e81cbe15ee913d070d650059daa16e7c6e1086f8703"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1c9099c400aef38f609a1b262252147f7b44b1ea1805eeb27e5ccbb92314046","downloaded_from":"2026-09-10T00:07:23.088Z","last_downloaded_at":"2026-09-10T00:07:23.088Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479281","source_sha256":"c5aa7bd872e5bb5937115e81cbe15ee913d070d650059daa16e7c6e1086f8703"}}