{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/360/932/#60-relationships","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":"360-932","subtopic_title":"Extractive Activities—Oil and Gas","section":{"number":"60","label":"60 Relationships","anchor":"60-relationships","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"360-932-60-1","para":"60-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_EA150EFE-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/360/10/#360-10-55-50\" class=\"xref\">360-10-55-50 through 55-54</a></div> for an illustration of the disclosure of risks and uncertainties related to impairment of specialized equipment.</span></span> </div> </div>","snippet":"See paragraphs 360-10-55-50 through 55-54 for an illustration of the disclosure of risks and uncertainties related to impairment of specialized equipment.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a7845c8d995608edec407d2db5c7bb4ebaef5d4918ba5b5b5069f048ac0cc332","downloaded_from":"2026-09-10T00:09:12.421Z","last_downloaded_at":"2026-09-10T00:09:12.421Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478798","source_sha256":"7f507a17957139d94e50591137a52c2c0f15e1c934223b0ac73c148388d8a5a3"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:69c77616d1231726d16d45c733fb3a43d040cb9a19199e169f8637509354b988","downloaded_from":"2026-09-10T00:09:12.421Z","last_downloaded_at":"2026-09-10T00:09:12.421Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478798","source_sha256":"7f507a17957139d94e50591137a52c2c0f15e1c934223b0ac73c148388d8a5a3"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d2bda250db65cb1290d00ad4e13a5aad768d11c20daaababd816027facb62e50","downloaded_from":"2026-09-10T00:09:12.421Z","last_downloaded_at":"2026-09-10T00:09:12.421Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478798","source_sha256":"7f507a17957139d94e50591137a52c2c0f15e1c934223b0ac73c148388d8a5a3"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d2bda250db65cb1290d00ad4e13a5aad768d11c20daaababd816027facb62e50","downloaded_from":"2026-09-10T00:09:12.421Z","last_downloaded_at":"2026-09-10T00:09:12.421Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478798","source_sha256":"7f507a17957139d94e50591137a52c2c0f15e1c934223b0ac73c148388d8a5a3"}}