# ASC 360-910-25: Property, Plant, and Equipment — Contractors—Construction — 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/360/910/#25-recognition)

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): 2026-09-10T00:08:08.518Z to 2026-09-10T00:08:08.518Z

Record version: sha256:0b124829d97d10b438716966b4158bf001db448ddf746cd9183bcb387e32b83e

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 360-910-25: 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/360/910/#25-recognition)

SEC content: no

##### [360-910-25-1](https://asc.understandingaccounting.org/asc/360/910/#360-910-25-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:08:08.518Z to 2026-09-10T00:08:08.518Z

Record version: sha256:93ae34cd95b5ec7d8c777cf9e67f5ebe8b25bada6730b877d5c650b44f8ca9e4

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Maintenance Update No. 2019-01.](https://asc.understandingaccounting.org/updates/maintenance-updates-2019/)
