# ASC 360-980-S00: Property, Plant, and Equipment — Regulated Operations — SEC 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/360/980/#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): 2026-09-10T00:13:22.181Z to 2026-09-10T00:13:22.181Z

Record version: sha256:8c84b07fe2f7a315a0387516fc2601720ad452e88d530fcdeeccfd1b49b44243

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 360-980-S00: SEC 00 Status

[Read section](https://asc.understandingaccounting.org/asc/360/980/#sec-00-status)

SEC content: yes

##### [360-980-S00-1](https://asc.understandingaccounting.org/asc/360/980/#360-980-S00-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:13:22.181Z to 2026-09-10T00:13:22.181Z

Record version: sha256:0c6ad09e0b78082dd38b0fbf903a381d7271f76c13015d458452d9bfb5946fed

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


No updates have been made to this subtopic.