# ASC 360-910-00: Property, Plant, and Equipment — Contractors—Construction — 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/360/910/#00-status) 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): 2026-09-10T00:07:59.323Z to 2026-09-10T00:07:59.323Z Record version: sha256:4249c2431d480be826ed16003697d9d615f68cefae9e31850c95a0ee795a452d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 360-910-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/360/910/#00-status) SEC content: no ##### [360-910-00-1](https://asc.understandingaccounting.org/asc/360/910/#360-910-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:07:59.323Z to 2026-09-10T00:07:59.323Z Record version: sha256:76226f2968d5394651b4394b0e61d51ae8ebb5eb4f08b90c452f2e8c9a20d450 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
910-360-05-1SupersededMaintenance Update No. 2019-01 (PDF)01/08/2019
910-360-15-1SupersededMaintenance Update No. 2019-01 (PDF)01/08/2019
910-360-25-1SupersededMaintenance Update No. 2019-01 (PDF)01/08/2019
910-360-35-1SupersededMaintenance Update No. 2019-01 (PDF)01/08/2019