{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/360/980/#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":"360-980","subtopic_title":"Regulated Operations","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"360-980-S00-1","para":"S00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">No updates have been made to this subtopic.</div></div>","snippet":"No updates have been made to this subtopic.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c6ad09e0b78082dd38b0fbf903a381d7271f76c13015d458452d9bfb5946fed","downloaded_from":"2026-09-10T00:13:22.181Z","last_downloaded_at":"2026-09-10T00:13:22.181Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477536","source_sha256":"48a7eb9bb5aee9a673a17d89ea44afecf3e5133437fed16ba2eef47937067c31"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a8529e832d8cd49f66441aba17b2bcb21c07b2e15f720e7cdebdcdb5a9ce4c01","downloaded_from":"2026-09-10T00:13:22.181Z","last_downloaded_at":"2026-09-10T00:13:22.181Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477536","source_sha256":"48a7eb9bb5aee9a673a17d89ea44afecf3e5133437fed16ba2eef47937067c31"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c84b07fe2f7a315a0387516fc2601720ad452e88d530fcdeeccfd1b49b44243","downloaded_from":"2026-09-10T00:13:22.181Z","last_downloaded_at":"2026-09-10T00:13:22.181Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477536","source_sha256":"48a7eb9bb5aee9a673a17d89ea44afecf3e5133437fed16ba2eef47937067c31"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c84b07fe2f7a315a0387516fc2601720ad452e88d530fcdeeccfd1b49b44243","downloaded_from":"2026-09-10T00:13:22.181Z","last_downloaded_at":"2026-09-10T00:13:22.181Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477536","source_sha256":"48a7eb9bb5aee9a673a17d89ea44afecf3e5133437fed16ba2eef47937067c31"}}