{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/360/910/#00-status","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"360","topic_title":"Property, Plant, and Equipment","subtopic":"360-910","subtopic_title":"Contractors—Construction","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"360-910-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div> <div class=\"norm-text\"> <table class=\"asc-table\" id=\"SL119992072-234737\"> <tr> <td class=\"entry\"> <strong class=\"ph b\">Paragraph</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Action</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Accounting Standards Update</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Date</strong> </td> </tr> <tr> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/360/910/#360-910-05-1\" class=\"xref\">910-360-05-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-6F29F051-8A9B-4738-B51B-3BB1598AD7A5.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update No. 2019-01 (PDF)</a> </td> <td class=\"entry\">01/08/2019</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/360/910/#360-910-15-1\" class=\"xref\">910-360-15-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-6F29F051-8A9B-4738-B51B-3BB1598AD7A5.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update No. 2019-01 (PDF)</a> </td> <td class=\"entry\">01/08/2019</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/360/910/#360-910-25-1\" class=\"xref\">910-360-25-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-6F29F051-8A9B-4738-B51B-3BB1598AD7A5.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update No. 2019-01 (PDF)</a> </td> <td class=\"entry\">01/08/2019</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/360/910/#360-910-35-1\" class=\"xref\">910-360-35-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-6F29F051-8A9B-4738-B51B-3BB1598AD7A5.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update No. 2019-01 (PDF)</a> </td> <td class=\"entry\">01/08/2019</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n910-360-05-1 | Superseded | Maintenance Update No. 2019-01 | 01/08/2019 |\n910-360-15-1 |…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:76226f2968d5394651b4394b0e61d51ae8ebb5eb4f08b90c452f2e8c9a20d450","downloaded_from":"2026-09-10T00:07:59.323Z","last_downloaded_at":"2026-09-10T00:07:59.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478676","source_sha256":"4fd66487791070f661c310a3591f767ed5cb4fbe08d03592eb9f40eb83503f38"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c73533b9a3343e0af8f7e64a510b4ac95ac337c74c383bda96463b41762af663","downloaded_from":"2026-09-10T00:07:59.323Z","last_downloaded_at":"2026-09-10T00:07:59.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478676","source_sha256":"4fd66487791070f661c310a3591f767ed5cb4fbe08d03592eb9f40eb83503f38"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4249c2431d480be826ed16003697d9d615f68cefae9e31850c95a0ee795a452d","downloaded_from":"2026-09-10T00:07:59.323Z","last_downloaded_at":"2026-09-10T00:07:59.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478676","source_sha256":"4fd66487791070f661c310a3591f767ed5cb4fbe08d03592eb9f40eb83503f38"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4249c2431d480be826ed16003697d9d615f68cefae9e31850c95a0ee795a452d","downloaded_from":"2026-09-10T00:07:59.323Z","last_downloaded_at":"2026-09-10T00:07:59.323Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478676","source_sha256":"4fd66487791070f661c310a3591f767ed5cb4fbe08d03592eb9f40eb83503f38"}}