{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/360/970/#sec-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":"360-970","subtopic_title":"Real Estate—General","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"360-970-S00-1","para":"S00-1","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=\"SL120434441-235234\"><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/360/970/#360-970-S99-1\" class=\"xref\">970-360-S99-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2019-07/\" class=\"xref\">Accounting Standards Update No. 2019-07</a></td><td class=\"entry\">07/26/2019</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n970-360-S99-1 | Amended | Accounting Standards Update No. 2019-07 | 07/26/2019 |","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:48b8b273b5ef2353058b64a608d9734427e1d5879d3b7991df2f7f79da59981a","downloaded_from":"2026-09-10T00:12:26.012Z","last_downloaded_at":"2026-09-10T00:12:26.012Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477964","source_sha256":"f75bb54b0a5d0119adff30a4e1b21ab2fefb188791aaea04e412c196b26ecb5e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4f9f19d2b8715eeef972b8dd236ba8d797a23ff06433addc8cb05455bb4b3215","downloaded_from":"2026-09-10T00:12:26.012Z","last_downloaded_at":"2026-09-10T00:12:26.012Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477964","source_sha256":"f75bb54b0a5d0119adff30a4e1b21ab2fefb188791aaea04e412c196b26ecb5e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f8796ffe245e169874dfc2e741bab86394e021649b93b2b7a40e5632c8775e74","downloaded_from":"2026-09-10T00:12:26.012Z","last_downloaded_at":"2026-09-10T00:12:26.012Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477964","source_sha256":"f75bb54b0a5d0119adff30a4e1b21ab2fefb188791aaea04e412c196b26ecb5e"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f8796ffe245e169874dfc2e741bab86394e021649b93b2b7a40e5632c8775e74","downloaded_from":"2026-09-10T00:12:26.012Z","last_downloaded_at":"2026-09-10T00:12:26.012Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477964","source_sha256":"f75bb54b0a5d0119adff30a4e1b21ab2fefb188791aaea04e412c196b26ecb5e"}}