# ASC 360-932-S00: Property, Plant, and Equipment — Extractive Activities—Oil and Gas — SEC 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/360/932/#sec-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): 2026-09-10T00:09:18.015Z to 2026-09-10T00:09:18.015Z Record version: sha256:00e7d6384aa85a78f33083ab2634ce15fc7477dccd0890a7c37cf4b68a5c7019 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 360-932-S00: SEC 00 Status [Read section](https://asc.understandingaccounting.org/asc/360/932/#sec-00-status) SEC content: yes ##### [360-932-S00-1](https://asc.understandingaccounting.org/asc/360/932/#360-932-S00-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:09:18.015Z to 2026-09-10T00:09:18.015Z Record version: sha256:e356fd17b2feef61f63b7c47928e15df95184a3105e890ea8e2494438937bf1b 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
932-360-S99-1AmendedAccounting Standards Update No. 2009-0308/24/2009
932-360-S99-1AmendedAccounting Standards Update No. 2009-0709/15/2009
932-360-S99-2AmendedAccounting Standards Update No. 2012-0308/27/2012
932-360-S99-2AmendedAccounting Standards Update No. 2009-0308/24/2009