{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/405/10/#sec-99-sec-materials","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":"405","topic_title":"Liabilities","subtopic":"405-10","subtopic_title":"Overall","section":{"number":"S99","label":"SEC 99 SEC Materials","anchor":"sec-99-sec-materials","is_sec":true,"groups":[{"block":null,"heading":"SEC Staff Guidance","paragraphs":[{"citation":"405-10-S99-1","para":"S99-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><div class=\"p\"><span class=\"sfragment\" id=\"GUID-5363FDE9-2DFB-4D3B-BD7C-1E83DA96650E\"><span class=\"sfragment-source\">The following is the text of SAB Topic 5.FF.</span></span></div><div class=\"p\"><span class=\"sfragment\" id=\"GUID-960EBBA0-7FAA-4626-8D2E-1690F443BFE7\"><span class=\"sfragment-source\">Removed by SAB 122.</span></span></div></div></div>","snippet":"The following is the text of SAB Topic 5.FF.Removed by SAB 122.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a87df6c650a530f55299aff00120759e21b02d1abd48b239491e136b8d79e119","downloaded_from":"2026-09-10T00:13:43.757Z","last_downloaded_at":"2026-09-10T00:13:43.757Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476188","source_sha256":"212d3952f7178786b4f477a94c76c941d53e2bc5b29263bdb2d408a039f3dcfb"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:408bce967b31d17e3be53bb0b9fac26e2ad1218999889dc1d162d4767f71f8dd","downloaded_from":"2026-09-10T00:13:43.757Z","last_downloaded_at":"2026-09-10T00:13:43.757Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476188","source_sha256":"212d3952f7178786b4f477a94c76c941d53e2bc5b29263bdb2d408a039f3dcfb"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a1c5963298a8a678a2951f77948660083eb74986eb6a6d1686ca36a6b956bee","downloaded_from":"2026-09-10T00:13:43.757Z","last_downloaded_at":"2026-09-10T00:13:43.757Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476188","source_sha256":"212d3952f7178786b4f477a94c76c941d53e2bc5b29263bdb2d408a039f3dcfb"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a1c5963298a8a678a2951f77948660083eb74986eb6a6d1686ca36a6b956bee","downloaded_from":"2026-09-10T00:13:43.757Z","last_downloaded_at":"2026-09-10T00:13:43.757Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476188","source_sha256":"212d3952f7178786b4f477a94c76c941d53e2bc5b29263bdb2d408a039f3dcfb"}}