{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/405/958/","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.","number":"405-958","topic":"405","title":"Not-for-Profit Entities","area":"Liabilities","paragraphs":12,"summary":"This Subtopic addresses how a not-for-profit entity accounts for its own liabilities, principally unconditional promises to give (grants/pledges the NFP makes to others). It fixes the discount rate used in a present-value measurement at initial recognition (no revision unless the fair value option under 825-10 is elected), requires discount amortization to be reported in the same functional expense classification as the original promise, and requires a maturity schedule disclosure. It also cross-references guidance for donated assets transferred to intermediaries/agents and for refundable membership interests of social and country clubs.","concepts":["unconditional promise to give","present value measurement","fixed discount rate","discount amortization","functional expense classification","maturity schedule disclosure","agent and intermediary transfers","refundable membership interests"],"categories":["Not-for-profit","Subsequent measurement","Disclosure","Recognition"],"level":"intermediate","topic_title":"Liabilities","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"405-958-00-1","para":"00-1","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=\"SL51793884-165546\"><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=\"/glossary/c/#conditional-contribution\" class=\"term\" title=\"A contribution that contains a donor-imposed condition.\"><span>Conditional Contribution</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2018-08/\" class=\"xref\">Accounting Standards Update No. 2018-08</a></td><td class=\"entry\">06/21/2018</td></tr><tr><td class=\"entry\"><a href=\"/glossary/c/#contribution\" class=\"term\" title=\"An unconditional transfer of cash or other assets, as well as unconditional promises to give, to an entity or a reduction, settlement, or cancellation of its liabilities in a voluntary nonreciprocal transfer by another entity acting other than as an owner. Those characteristics distinguish contributions from:Exchange transactions, which are reciprocal transfers in which each party receives and sacrifices approximately commensurate valueInvestments by owners and distributions to owners, which are nonreciprocal transfers between an entity and its ownersOther nonreciprocal transfers, such as impositions of taxes or legal judgments, fines, and thefts, which are not voluntary transfers. In a contribution transaction, the resource provider often receives value indirectly by providing a societal benefit although that benefit is not considered to be of commensurate value. In an exchange transaction, the potential public benefits are secondary to the potential direct benefits to the resource provider. The term contribution revenue is used to apply to transactions that are part of the entity's ongoing major or central activities (revenues), or are peripheral or incidental to the entity (gains). See also Inherent Contribution and Conditional Contribution.\"><span>Contribution</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2018-08/\" class=\"xref\">Accounting Standards Update No. 2018-08</a></td><td class=\"entry\">06/21/2018</td></tr><tr><td class=\"entry\"><a href=\"/glossary/d/#donor-imposed-condition\" class=\"term\" title=\"A donor stipulation (donors include other types of contributors, including makers of certain grants) that represents a barrier that must be overcome before the recipient is entitled to the assets transferred or promised. Failure to overcome the barrier gives the contributor a right of return of the assets it has transferred or gives the promisor a right of release from its obligation to transfer its assets.\"><span>Donor-Imposed Condition</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2018-08/\" class=\"xref\">Accounting Standards Update No. 2018-08</a></td><td class=\"entry\">06/21/2018</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Functional Classification</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-14/\" class=\"xref\">Accounting Standards Update No. 2016-14</a></td><td class=\"entry\">08/18/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/f/#functional-expense-classification\" class=\"term\" title=\"A method of grouping expenses according to the purpose for which costs are incurred. The primary functional classifications of a not-for-profit entity are program services and supporting activities.\"><span>Functional Expense Classification</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-14/\" class=\"xref\">Accounting Standards Update No. 2016-14</a></td><td class=\"entry\">08/18/2016</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/405/958/#405-958-25-2\" class=\"xref\">958-405-25-2</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/405/958/#405-958-45-1\" class=\"xref\">958-405-45-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-14/\" class=\"xref\">Accounting Standards Update No. 2016-14</a></td><td class=\"entry\">08/18/2016</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nConditional Contribution | Added | Accounting Standards Update No. 2018-08 | 06/21/2018 …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4e2f1f866eb01915a29b806bd13e146e8d1a29df79311677a9ae93de9d6c8047","downloaded_from":"2026-09-10T00:19:40.959Z","last_downloaded_at":"2026-09-10T00:19:40.959Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478396","source_sha256":"f1cda56742e8f4e4daf322568c1ee3f1b0113471187a983c8b6a1b0a244c469f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a745ef27b2feae6d9fe1af285610357596144cdfcea12db855b4c1dca7eeac3d","downloaded_from":"2026-09-10T00:19:40.959Z","last_downloaded_at":"2026-09-10T00:19:40.959Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478396","source_sha256":"f1cda56742e8f4e4daf322568c1ee3f1b0113471187a983c8b6a1b0a244c469f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08766aca17319c43e6e9abfd1408dac7a2aadd64d427e7159bff999ce72477f6","downloaded_from":"2026-09-10T00:19:40.959Z","last_downloaded_at":"2026-09-10T00:19:40.959Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478396","source_sha256":"f1cda56742e8f4e4daf322568c1ee3f1b0113471187a983c8b6a1b0a244c469f"}},{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"405-958-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic provides guidance about <a href=\"/glossary/p/#promise-to-give\" class=\"term\" title=\"A written or oral agreement to contribute cash or other assets to another entity. A promise carries rights and obligations—the recipient of a promise to give has a right to expect that the promised assets will be transferred in the future, and the maker has a social and moral obligation, and generally a legal obligation, to make the promised transfer. A promise to give may be either conditional or unconditional.\"><span>promises to give</span></a> made by <a href=\"/glossary/n/#not-for-profit-entity\" class=\"term\" title=\"An entity that possesses the following characteristics, in varying degrees, that distinguish it from a business entity: Contributions of significant amounts of resources from resource providers who do not expect commensurate or proportionate pecuniary return Operating purposes other than to provide goods or services at a profit Absence of ownership interests like those of business entities. Entities that clearly fall outside this definition include the following: All investor-owned entities Entities that provide dividends, lower costs, or other economic benefits directly and proportionately to their owners, members, or participants, such as mutual insurance entities, credit unions, farm and rural electric cooperatives, and employee benefit plans.\"><span>not-for-profit entities</span></a> (NFPs). NFPs also shall comply with the applicable standards in Subtopic <a altsource=\"GUID-EF0C92CE-0625-4026-BBDB-0B09EFA4F8A8.ditamap\" class=\"ditamap\">720-25</a>. This Subtopic also identifies the Sections within the Not-For-Profit Entities Topic that provide guidance on accounting for liabilities.</div></div>","snippet":"This Subtopic provides guidance about promises to give made by not-for-profit entities (NFPs). NFPs also shall comply with the applicable standards in Subtopic 720-25. This Subtopic also identifies the Sections within th…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8d82597d2362831085c33fe73459630ef5c496ad65e1028b02913f8cfed77ef6","downloaded_from":"2026-09-10T00:19:44.991Z","last_downloaded_at":"2026-09-10T00:19:44.991Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478364","source_sha256":"21f0873332dd06b37d0d630f0d5d2f6afde11f477307ff7f63d7c31592c72219"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b0dd0542834d0eed0040f2373a4775041721ee8614e4b73942b8e500234680f4","downloaded_from":"2026-09-10T00:19:44.991Z","last_downloaded_at":"2026-09-10T00:19:44.991Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478364","source_sha256":"21f0873332dd06b37d0d630f0d5d2f6afde11f477307ff7f63d7c31592c72219"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1e850599978c20a9220337a2637737dc296b48d43d171a0eec61dada3e9c1684","downloaded_from":"2026-09-10T00:19:44.991Z","last_downloaded_at":"2026-09-10T00:19:44.991Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478364","source_sha256":"21f0873332dd06b37d0d630f0d5d2f6afde11f477307ff7f63d7c31592c72219"}},{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Overall Guidance","paragraphs":[{"citation":"405-958-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section <a altsource=\"GUID-0DD748A2-DAEB-4A20-B494-CB4C774CFCAE.ditamap\" class=\"ditamap\">958-10-15</a>.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 958-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:25ed111fce9de02243028c5ebb9ad0005f4e3140036ea871d864f646ed3f20f4","downloaded_from":"2026-09-10T00:19:48.744Z","last_downloaded_at":"2026-09-10T00:19:48.744Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477691","source_sha256":"e02a8dba7468b4a3416542410436babfb3fe37db79375ce8a5cb0093c626039d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:85d131e18a0a1bea524d6d2dfaa3909247cf262b5af1c6369be0191c716f07a1","downloaded_from":"2026-09-10T00:19:48.744Z","last_downloaded_at":"2026-09-10T00:19:48.744Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477691","source_sha256":"e02a8dba7468b4a3416542410436babfb3fe37db79375ce8a5cb0093c626039d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:294fd4ae9976508ad58e46dfc935ff154950c53ac5438ef2f0ec25eb9ba1345d","downloaded_from":"2026-09-10T00:19:48.744Z","last_downloaded_at":"2026-09-10T00:19:48.744Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477691","source_sha256":"e02a8dba7468b4a3416542410436babfb3fe37db79375ce8a5cb0093c626039d"}},{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"405-958-25-1","para":"25-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">For recognition guidance on liabilities that result from transfers of donated assets to <a href=\"/glossary/i/#intermediary\" class=\"term\" title=\"Although in general usage the term intermediary encompasses a broad range of situations in which an entity acts between two or more other parties, in this usage, it refers to situations in which a recipient entity acts as a facilitator for the transfer of assets between a potential donor and a potential beneficiary (donee) but is neither an agent or trustee nor a donee and donor.\"><span>intermediaries</span></a> and <a href=\"/glossary/a/#agent\" class=\"term\" title=\"An entity that acts for and on behalf of another. Although the term agency has a legal definition, the term is used broadly to encompass not only legal agency, but also the relationships described in Topic 958. A recipient entity acts as an agent for and on behalf of a donor if it receives assets from the donor and agrees to use those assets on behalf of or transfer those assets, the return on investment of those assets, or both to a specified beneficiary. A recipient entity acts as an agent for and on behalf of a beneficiary if it agrees to solicit assets from potential donors specifically for the beneficiary's use and to distribute those assets to the beneficiary. A recipient entity also acts as an agent if a beneficiary can compel the recipient entity to make distributions to it or on its behalf.\"><span>agents</span></a>, see paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/605/958/#605-958-25-23\" class=\"xref\">958-605-25-23 through 25-24</a></div>.</div> </div>","snippet":"For recognition guidance on liabilities that result from transfers of donated assets to intermediaries and agents, see paragraphs 958-605-25-23 through 25-24.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:be64497c0bcfd04f1ead1518b6a1213a7f83de36dac10bc51d03b42bb3785288","downloaded_from":"2026-09-10T00:19:53.538Z","last_downloaded_at":"2026-09-10T00:19:53.538Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478880","source_sha256":"bd473d3abaed602e99780ec7636c8d9a7e09fc9d671a4829d9cae347abc0a2c7"}},{"citation":"405-958-25-2","para":"25-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-09</a>.</div> </div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e993647d78d2a0519b32bb193ebd1e5e21b95ccc4be6e5315fcb983e67a35e15","downloaded_from":"2026-09-10T00:19:53.538Z","last_downloaded_at":"2026-09-10T00:19:53.538Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478880","source_sha256":"bd473d3abaed602e99780ec7636c8d9a7e09fc9d671a4829d9cae347abc0a2c7"}},{"citation":"405-958-25-3","para":"25-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_3734190E-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">A not-for-profit entity (NFP) that is a social or country club may issue membership interests, such as capital shares. If those interests are wholly or partially refundable when the member dies, moves away, resigns his or her membership, or at a fixed date, Subtopic <a altsource=\"GUID-D6849FE8-27A8-4E26-B715-0C08913C223E.ditamap\" class=\"ditamap\">480-10</a> provides guidance. </span></span> </div> </div>","snippet":"A not-for-profit entity (NFP) that is a social or country club may issue membership interests, such as capital shares. If those interests are wholly or partially refundable when the member dies, moves away, resigns his o…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce2f3b71c47101ef5b600ab2573178588e5afd32058f09649bfa3b00733d70a4","downloaded_from":"2026-09-10T00:19:53.538Z","last_downloaded_at":"2026-09-10T00:19:53.538Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478880","source_sha256":"bd473d3abaed602e99780ec7636c8d9a7e09fc9d671a4829d9cae347abc0a2c7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db1d72cafdeb2cd4b9b87ac08e3333f5404eed75c665131ebe0de62e2fdc4fbc","downloaded_from":"2026-09-10T00:19:53.538Z","last_downloaded_at":"2026-09-10T00:19:53.538Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478880","source_sha256":"bd473d3abaed602e99780ec7636c8d9a7e09fc9d671a4829d9cae347abc0a2c7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f293e7ffd0edc4fce2dae3fd23e6ff098e51249dffb18e21750e616c62ffea23","downloaded_from":"2026-09-10T00:19:53.538Z","last_downloaded_at":"2026-09-10T00:19:53.538Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478880","source_sha256":"bd473d3abaed602e99780ec7636c8d9a7e09fc9d671a4829d9cae347abc0a2c7"}},{"number":"30","label":"30 Initial Measurement","anchor":"30-initial-measurement","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"405-958-30-1","para":"30-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">For initial measurement guidance on liabilities that result from transfers of donated assets to <a href=\"/glossary/i/#intermediary\" class=\"term\" title=\"Although in general usage the term intermediary encompasses a broad range of situations in which an entity acts between two or more other parties, in this usage, it refers to situations in which a recipient entity acts as a facilitator for the transfer of assets between a potential donor and a potential beneficiary (donee) but is neither an agent or trustee nor a donee and donor.\"><span>intermediaries</span></a> and <a href=\"/glossary/a/#agent\" class=\"term\" title=\"An entity that acts for and on behalf of another. Although the term agency has a legal definition, the term is used broadly to encompass not only legal agency, but also the relationships described in Topic 958. A recipient entity acts as an agent for and on behalf of a donor if it receives assets from the donor and agrees to use those assets on behalf of or transfer those assets, the return on investment of those assets, or both to a specified beneficiary. A recipient entity acts as an agent for and on behalf of a beneficiary if it agrees to solicit assets from potential donors specifically for the beneficiary's use and to distribute those assets to the beneficiary. A recipient entity also acts as an agent if a beneficiary can compel the recipient entity to make distributions to it or on its behalf.\"><span>agents</span></a>, see paragraph <a href=\"/asc/605/958/#605-958-30-13\" class=\"xref\">958-605-30-13</a>.</div> </div>","snippet":"For initial measurement guidance on liabilities that result from transfers of donated assets to intermediaries and agents, see paragraph 958-605-30-13.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3cc95d3132cc411c3ea93fe5ad921d9a1ece9246606d7355598c7d616581f5b7","downloaded_from":"2026-09-10T00:19:57.057Z","last_downloaded_at":"2026-09-10T00:19:57.057Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477526","source_sha256":"8b629b861fb7c1de52ed646dd692e3e98e34f788b62211f95b196b627acabc4b"}},{"citation":"405-958-30-2","para":"30-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">For initial measurement guidance on liabilities that result from making <a href=\"/glossary/p/#promise-to-give\" class=\"term\" title=\"A written or oral agreement to contribute cash or other assets to another entity. A promise carries rights and obligations—the recipient of a promise to give has a right to expect that the promised assets will be transferred in the future, and the maker has a social and moral obligation, and generally a legal obligation, to make the promised transfer. A promise to give may be either conditional or unconditional.\"><span>promises to give</span></a>, see paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/720/25/#720-25-30-1\" class=\"xref\">720-25-30-1 through 30-2</a></div>.</div> </div>","snippet":"For initial measurement guidance on liabilities that result from making promises to give, see paragraphs 720-25-30-1 through 30-2.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d5baac9f9dcc844bf70f639d55dc952ca6b0f9816d66501d68d17fae9f923c87","downloaded_from":"2026-09-10T00:19:57.057Z","last_downloaded_at":"2026-09-10T00:19:57.057Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477526","source_sha256":"8b629b861fb7c1de52ed646dd692e3e98e34f788b62211f95b196b627acabc4b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb7a333dfa4e425920c344630dba45a9189e0e26f9a031394e053cca985f717d","downloaded_from":"2026-09-10T00:19:57.057Z","last_downloaded_at":"2026-09-10T00:19:57.057Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477526","source_sha256":"8b629b861fb7c1de52ed646dd692e3e98e34f788b62211f95b196b627acabc4b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cbe890723a0cd0c52429126e54cf531b2ae1dcb8f4d9a690eb4b1b1f96fc56b4","downloaded_from":"2026-09-10T00:19:57.057Z","last_downloaded_at":"2026-09-10T00:19:57.057Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477526","source_sha256":"8b629b861fb7c1de52ed646dd692e3e98e34f788b62211f95b196b627acabc4b"}},{"number":"35","label":"35 Subsequent Measurement","anchor":"35-subsequent-measurement","is_sec":false,"groups":[{"block":null,"heading":"Liability for Promises to Give","paragraphs":[{"citation":"405-958-35-1","para":"35-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_3746A8BF-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">If the present value of the amounts to be paid is used to measure <a href=\"/glossary/f/#fair-value\" class=\"term\" title=\"The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.\"><span>fair value</span></a> of an <a href=\"/glossary/u/#unconditional-promise-to-give\" class=\"term\" title=\"A promise to give that depends only on passage of time or demand by the promisee for performance.\"><span>unconditional promise to give</span></a> at initial recognition, in conformity with paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/835/30/#835-30-25-10\" class=\"xref\">835-30-25-10 through 25-11</a></div>, the discount rate shall be determined at the time the unconditional promise to give is initially recognized and shall not be revised, unless the <a href=\"/glossary/p/#promise-to-give\" class=\"term\" title=\"A written or oral agreement to contribute cash or other assets to another entity. A promise carries rights and obligations—the recipient of a promise to give has a right to expect that the promised assets will be transferred in the future, and the maker has a social and moral obligation, and generally a legal obligation, to make the promised transfer. A promise to give may be either conditional or unconditional.\"><span>promise to give</span></a> is subsequently remeasured at fair value pursuant to the Fair Value Option Subsections of Subtopic <a altsource=\"GUID-949FE0F4-4A71-425B-8009-76B1AB716B1C.ditamap\" class=\"ditamap\">825-10</a>. </span></span> </div> </div>","snippet":"If the present value of the amounts to be paid is used to measure fair value of an unconditional promise to give at initial recognition, in conformity with paragraphs 835-30-25-10 through 25-11, the discount rate shall b…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3e3bfeebe6e94875fe1223e3868a6a4cba9aac662647be6f9fc6b68f07029787","downloaded_from":"2026-09-10T00:19:59.203Z","last_downloaded_at":"2026-09-10T00:19:59.203Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477315","source_sha256":"212aecba7cbdc2a5ed421de513504fb7ba9c3cec63d72a8c84abddf4ced60bac"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5763f5a32d121c4a17695cba46f0f4faaea8b1bed7ca450942eb92707a2cbefd","downloaded_from":"2026-09-10T00:19:59.203Z","last_downloaded_at":"2026-09-10T00:19:59.203Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477315","source_sha256":"212aecba7cbdc2a5ed421de513504fb7ba9c3cec63d72a8c84abddf4ced60bac"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:86b6c0f6453dd7ca644ab3634aca9d5fd1ec3baa931cf44ad5ff3c4cbb157811","downloaded_from":"2026-09-10T00:19:59.203Z","last_downloaded_at":"2026-09-10T00:19:59.203Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477315","source_sha256":"212aecba7cbdc2a5ed421de513504fb7ba9c3cec63d72a8c84abddf4ced60bac"}},{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":"Liability for Promises to Give","paragraphs":[{"citation":"405-958-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_3754B3C4-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The amortization of any discount related to <a href=\"/glossary/u/#unconditional-promise-to-give\" class=\"term\" title=\"A promise to give that depends only on passage of time or demand by the promisee for performance.\"><span>unconditional promises to give</span></a> shall be reported in the same <a href=\"/glossary/f/#functional-expense-classification\" class=\"term\" title=\"A method of grouping expenses according to the purpose for which costs are incurred. The primary functional classifications of a not-for-profit entity are program services and supporting activities.\"><span>functional expense classification</span></a> in which the <a href=\"/glossary/p/#promise-to-give\" class=\"term\" title=\"A written or oral agreement to contribute cash or other assets to another entity. A promise carries rights and obligations—the recipient of a promise to give has a right to expect that the promised assets will be transferred in the future, and the maker has a social and moral obligation, and generally a legal obligation, to make the promised transfer. A promise to give may be either conditional or unconditional.\"><span>promise to give</span></a> was initially reported. </span></span></div></div>","snippet":"The amortization of any discount related to unconditional promises to give shall be reported in the same functional expense classification in which the promise to give was initially reported.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:49f52aefd5a9b2a22fc86d03ac657bbdfd85b461e16d25106509ba2469f6ac76","downloaded_from":"2026-09-10T00:20:02.539Z","last_downloaded_at":"2026-09-10T00:20:02.539Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478307","source_sha256":"831c0ce1a98fdb1e318a3cdc7661550ee2f75d55110516d6e7239c3ca6f88bef"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9d5edf8b5011e1a81bbb10b0d6dd857828233841a65d93d0fa02e869ae0faeb5","downloaded_from":"2026-09-10T00:20:02.539Z","last_downloaded_at":"2026-09-10T00:20:02.539Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478307","source_sha256":"831c0ce1a98fdb1e318a3cdc7661550ee2f75d55110516d6e7239c3ca6f88bef"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:95dd88d8ffab80b8758644784ca9040f8ac56fdc8e807e291ae26726c4e34728","downloaded_from":"2026-09-10T00:20:02.539Z","last_downloaded_at":"2026-09-10T00:20:02.539Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478307","source_sha256":"831c0ce1a98fdb1e318a3cdc7661550ee2f75d55110516d6e7239c3ca6f88bef"}},{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":"Liability for Promises to Give","paragraphs":[{"citation":"405-958-50-1","para":"50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_375D9E21-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">In addition to disclosures required by Section <a altsource=\"GUID-C6FA6504-8DCA-4A60-B7C3-C902B444EF8E.ditamap\" class=\"ditamap\">450-20-50</a>, the notes to financial statements shall include a schedule of <a href=\"/glossary/u/#unconditional-promise-to-give\" class=\"term\" title=\"A promise to give that depends only on passage of time or demand by the promisee for performance.\"><span>unconditional promises to give</span></a> that shows the total amount separated into amounts payable in each of the next five years, the aggregate amount due in more than five years, and for unconditional <a href=\"/glossary/p/#promise-to-give\" class=\"term\" title=\"A written or oral agreement to contribute cash or other assets to another entity. A promise carries rights and obligations—the recipient of a promise to give has a right to expect that the promised assets will be transferred in the future, and the maker has a social and moral obligation, and generally a legal obligation, to make the promised transfer. A promise to give may be either conditional or unconditional.\"><span>promises to give</span></a> that are reported using present value techniques, the unamortized discount.</span></span></div></div>","snippet":"In addition to disclosures required by Section 450-20-50, the notes to financial statements shall include a schedule of unconditional promises to give that shows the total amount separated into amounts payable in each of…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:72def096db6fa2fdf837e4b7eb584a460d1af7a6add3aaa66d886b70ad851822","downloaded_from":"2026-09-10T00:20:04.453Z","last_downloaded_at":"2026-09-10T00:20:04.453Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478127","source_sha256":"0c2820be3f2b9a2909656d482df8bb6a38ee4471a80af4f71b4a54324ed0a67d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ea55544a158a5c3f25172d2b36708124046b6d86172acfcbb163cd14c335f5e","downloaded_from":"2026-09-10T00:20:04.453Z","last_downloaded_at":"2026-09-10T00:20:04.453Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478127","source_sha256":"0c2820be3f2b9a2909656d482df8bb6a38ee4471a80af4f71b4a54324ed0a67d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:38e92964f1e8138972357ac0f3411747c46339b2c9c9470dd30cef76a19a64d5","downloaded_from":"2026-09-10T00:20:04.453Z","last_downloaded_at":"2026-09-10T00:20:04.453Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478127","source_sha256":"0c2820be3f2b9a2909656d482df8bb6a38ee4471a80af4f71b4a54324ed0a67d"}},{"number":"60","label":"60 Relationships","anchor":"60-relationships","is_sec":false,"groups":[{"block":null,"heading":"Health Care Entities","paragraphs":[{"citation":"405-958-60-1","para":"60-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_376CE440-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For guidance for <a href=\"/glossary/n/#not-for-profit-entity\" class=\"term\" title=\"An entity that possesses the following characteristics, in varying degrees, that distinguish it from a business entity: Contributions of significant amounts of resources from resource providers who do not expect commensurate or proportionate pecuniary return Operating purposes other than to provide goods or services at a profit Absence of ownership interests like those of business entities. Entities that clearly fall outside this definition include the following: All investor-owned entities Entities that provide dividends, lower costs, or other economic benefits directly and proportionately to their owners, members, or participants, such as mutual insurance entities, credit unions, farm and rural electric cooperatives, and employee benefit plans.\"><span>not-for-profit entities</span></a> (NFPs) that have entered into settlement agreements with the U.S. government regarding allegations of Medicare fraud that </span></span><span class=\"sfragment\" id=\"sfr_376CE5E8-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"> impose an obligation on the entity to engage an independent review entity to test and report on compliance with Medicare requirements each year for five years, see Section <a altsource=\"GUID-F33225E5-3843-4AD7-9789-C743D6E735A4.ditamap\" class=\"ditamap\">954-405-25</a>. </span></span></div></div>","snippet":"For guidance for not-for-profit entities (NFPs) that have entered into settlement agreements with the U.S. government regarding allegations of Medicare fraud that impose an obligation on the entity to engage an independe…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0602a1e83e264e723257ab989f71a6780c2e859ae9f7bbac4cad25fec8fd6971","downloaded_from":"2026-09-10T00:20:08.319Z","last_downloaded_at":"2026-09-10T00:20:08.319Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477455","source_sha256":"453c0eca1880ddd583e162dff108b3058d246dce23618843d35ed8b051e6a7bb"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e903f894d913a3477e1bb17f8e6e337235d8f798b381433811263cac29d43ffb","downloaded_from":"2026-09-10T00:20:08.319Z","last_downloaded_at":"2026-09-10T00:20:08.319Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477455","source_sha256":"453c0eca1880ddd583e162dff108b3058d246dce23618843d35ed8b051e6a7bb"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b9ac578d37d6cf522b3ec11401cb99678c7748904f95c48a7c888aa54bccb5ca","downloaded_from":"2026-09-10T00:20:08.319Z","last_downloaded_at":"2026-09-10T00:20:08.319Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477455","source_sha256":"453c0eca1880ddd583e162dff108b3058d246dce23618843d35ed8b051e6a7bb"}}],"enrichment":{"summary":"This Subtopic addresses how a not-for-profit entity accounts for its own liabilities, principally unconditional promises to give (grants/pledges the NFP makes to others). It fixes the discount rate used in a present-value measurement at initial recognition (no revision unless the fair value option under 825-10 is elected), requires discount amortization to be reported in the same functional expense classification as the original promise, and requires a maturity schedule disclosure. It also cross-references guidance for donated assets transferred to intermediaries/agents and for refundable membership interests of social and country clubs.","key_points":["Recognition of liabilities from transfers of donated assets to intermediaries and agents follows 958-605-25-23 through 25-24, with initial measurement in 958-605-30-13 (405-958-25-1; 405-958-30-1).","Initial measurement of liabilities arising from making promises to give is governed by 720-25-30-1 through 30-2 (405-958-30-2).","If present value of amounts to be paid is used to measure the fair value of an unconditional promise to give at initial recognition (per 835-30-25-10 through 25-11), the discount rate is set at initial recognition and shall not be revised unless the promise is remeasured at fair value under the Fair Value Option Subsections of 825-10 (405-958-35-1).","Amortization of discount on unconditional promises to give is reported in the same functional expense classification in which the promise was initially reported (405-958-45-1).","Notes must include, in addition to 450-20-50 disclosures, a schedule of unconditional promises to give showing amounts payable in each of the next five years, the aggregate due in more than five years, and the unamortized discount for promises reported at present value (405-958-50-1).","Membership interests such as capital shares issued by an NFP social or country club that are wholly or partially refundable on death, relocation, resignation, or at a fixed date are addressed by Subtopic 480-10 (405-958-25-3).","NFPs that must engage an independent review entity for five years under a Medicare fraud settlement agreement look to Section 954-405-25 (405-958-60-1)."],"categories":["Not-for-profit","Subsequent measurement","Disclosure","Recognition"],"audience_level":"intermediate","student_note":"Watch the direction of the promise: this Subtopic covers promises the NFP makes (a liability), while 958-605 covers promises received (a receivable/contribution). The classic trap is revising the discount rate in later periods — the rate is locked in at initial recognition unless the fair value option is elected, and the discount amortization stays in the original functional expense line rather than becoming interest expense.","related_topics":["720-25","958-605","835-30","825-10","480-10","954-405"],"key_concepts":["unconditional promise to give","present value measurement","fixed discount rate","discount amortization","functional expense classification","maturity schedule disclosure","agent and intermediary transfers","refundable membership interests"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3d1fa5b499dc0d204752576b62ee8a09e6f002851c6ccfc4e808eac08509f76c","downloaded_from":"2026-09-10T00:19:40.959Z","last_downloaded_at":"2026-09-10T00:20:08.319Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"310-958","title":"Not-for-Profit Entities","topic_title":"Receivables","score":0.8285,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3d640d166870f5026d686003ad3f1f9d7e0fed44513fd74167fbfb2a78c07586","downloaded_from":"2026-09-09T23:32:03.631Z","last_downloaded_at":"2026-09-09T23:32:29.176Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"470-958","title":"Not-for-Profit Entities","topic_title":"Debt","score":0.8032,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c84f7651c7fd34a442aac40ade29104e2f52366a06bcc3514e2e70f90cc14e55","downloaded_from":"2026-09-10T00:34:51.743Z","last_downloaded_at":"2026-09-10T00:34:59.299Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"450-958","title":"Not-for-Profit Entities","topic_title":"Contingencies","score":0.7962,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8a48a90380515377a71fd91d9ead3e400aa830080ddf047955d980f779c67880","downloaded_from":"2026-09-10T00:28:58.769Z","last_downloaded_at":"2026-09-10T00:29:12.159Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"720-25","title":"Contributions Made","topic_title":"Other Expenses","score":0.7508,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d9267a5d452a65c0e77029dc20d9b0a24f4a5c90b006239670773398dd31d63c","downloaded_from":"2026-09-10T01:07:47.863Z","last_downloaded_at":"2026-09-10T01:08:09.526Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"958-10","title":"Overall","topic_title":"Not-for-Profit Entities","score":0.7403,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c7e0ee746dbd1dd2e99d8d55f0f587902e1c081b34157fa60894d69fdc10270","downloaded_from":"2026-09-10T02:21:08.558Z","last_downloaded_at":"2026-09-10T02:21:26.859Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"325-958","title":"Not-for-Profit Entities","topic_title":"Investments—Other","score":0.7377,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7fc8383164c115792c74d6fbaecbccfb2cd497dd35ddba8f4148d0896e9716ee","downloaded_from":"2026-09-09T23:47:13.039Z","last_downloaded_at":"2026-09-09T23:47:39.630Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}],"prev":{"number":"405-954","title":"Health Care Entities","topic_title":"Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9ea7001fb48a96fd7c7b72167cbc05a1cd8c7bd8db2a2421b071118666bb3100","downloaded_from":"2026-09-10T00:19:21.041Z","last_downloaded_at":"2026-09-10T00:19:37.991Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"next":{"number":"405-980","title":"Regulated Operations","topic_title":"Liabilities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d03141c66a2b7d8085b382cc11a67acfd7adfe8c8fd310ff14354f15aab8570f","downloaded_from":"2026-09-10T00:20:12.403Z","last_downloaded_at":"2026-09-10T00:20:28.784Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f635772f3a0ea59489fd0928c29e13abd1b1ffca9af0b848fa2311ccdcd1ffa7","downloaded_from":"2026-09-10T00:19:40.959Z","last_downloaded_at":"2026-09-10T00:20:08.319Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}