# ASC 360-942-00: Property, Plant, and Equipment — Financial Services—Depository and Lending — 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/360/942/#00-status)

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## ASC 360-942-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/360/942/#00-status)

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##### [360-942-00-1](https://asc.understandingaccounting.org/asc/360/942/#360-942-00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL124453547-239632"><tbody><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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/updates/asu-2020-10/" class="xref">Accounting Standards Update No. 2020-10</a></td><td class="entry">10/29/2020</td></tr></tbody></table>