{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/360/942/#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":"360-942","subtopic_title":"Financial Services—Depository and Lending","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"360-942-00-1","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=\"SL124453547-239632\"><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/360/942/#360-942-45-1\" class=\"xref\">942-360-45-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2020-10/\" class=\"xref\">Accounting Standards Update No. 2020-10</a></td><td class=\"entry\">10/29/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/360/942/#360-942-50-1\" class=\"xref\">942-360-50-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2020-10/\" class=\"xref\">Accounting Standards Update No. 2020-10</a></td><td class=\"entry\">10/29/2020</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n942-360-45-1 | Amended | Accounting Standards Update No. 2020-10 | 10/29/2020 |\n942-360-…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dbfb9f0ae1a37b2ec977ff88397729c2328b2e559680be05b83cf3a865b84668","downloaded_from":"2026-09-10T00:09:35.986Z","last_downloaded_at":"2026-09-10T00:09:35.986Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478071","source_sha256":"740a7e974c9efa90a538aaea173705a814b38cbfae6ac5e33d7016e4d7a23be0"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9cf413200b78185aadac4066698ffd4fd79ef21b561f1d24d5716535a7f902c2","downloaded_from":"2026-09-10T00:09:35.986Z","last_downloaded_at":"2026-09-10T00:09:35.986Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478071","source_sha256":"740a7e974c9efa90a538aaea173705a814b38cbfae6ac5e33d7016e4d7a23be0"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f8334d5ebef191735aff7fdb89294b0ee3174ca61fdefa2d2f8532b430a865d4","downloaded_from":"2026-09-10T00:09:35.986Z","last_downloaded_at":"2026-09-10T00:09:35.986Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478071","source_sha256":"740a7e974c9efa90a538aaea173705a814b38cbfae6ac5e33d7016e4d7a23be0"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f8334d5ebef191735aff7fdb89294b0ee3174ca61fdefa2d2f8532b430a865d4","downloaded_from":"2026-09-10T00:09:35.986Z","last_downloaded_at":"2026-09-10T00:09:35.986Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478071","source_sha256":"740a7e974c9efa90a538aaea173705a814b38cbfae6ac5e33d7016e4d7a23be0"}}