{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/430/10/","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":"430-10","topic":"430","title":"Overall","area":"Liabilities","paragraphs":4,"summary":"ASC 430-10 is now only a signpost: it contains no substantive recognition or measurement rules of its own. Its single remaining paragraph (430-10-05-1) directs readers to Topic 606 for guidance on deferred revenue and contract liabilities. The former recognition and relationship paragraphs (430-10-25-1 and 430-10-60-1) were superseded by ASU 2014-09.","concepts":["deferred revenue","contract liability","revenue from contracts with customers","superseded guidance","link-only subtopic","unearned revenue"],"categories":["Revenue","Recognition","Presentation"],"level":"introductory","topic_title":"Deferred Revenue","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"430-10-00-1","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=\"SL51653034-203222\"><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/#contract\" class=\"term\" title=\"An agreement between two or more parties that creates enforceable rights and obligations.\"><span>Contract</span></a></td><td class=\"entry\">Added</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=\"/glossary/c/#contract-liability\" class=\"term\" title=\"An entity's obligation to transfer goods or services to a customer for which the entity has received consideration (or the amount is due) from the customer.\"><span>Contract Liability</span></a></td><td class=\"entry\">Added</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=\"/glossary/c/#customer\" class=\"term\" title=\"A party that has contracted with an entity to obtain goods or services that are an output of the entity's ordinary activities in exchange for consideration.\"><span>Customer</span></a></td><td class=\"entry\">Added</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=\"/glossary/r/#revenue\" class=\"term\" title=\"Inflows or other enhancements of assets of an entity or settlements of its liabilities (or a combination of both) from delivering or producing goods, rendering services, or other activities that constitute the entity's ongoing major or central operations.\"><span>Revenue</span></a></td><td class=\"entry\">Added</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\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/asc/430/10/#430-10-05-1\" class=\"xref\">430-10-05-1</a></td><td class=\"entry\">Amended</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/430/10/#430-10-25-1\" class=\"xref\">430-10-25-1</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/430/10/#430-10-60-1\" class=\"xref\">430-10-60-1</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></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nContract | Added | Accounting Standards Update No. 2014-09 | 05/28/2014 |\nContract Liabi…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2dc8e403cb6a91e84c2fde213daaa90c8f092cd68e2332ebe923b150a853ae1a","downloaded_from":"2026-09-10T00:23:26.626Z","last_downloaded_at":"2026-09-10T00:23:26.626Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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deferred <a href=\"/glossary/r/#revenue\" class=\"term\" title=\"Inflows or other enhancements of assets of an entity or settlements of its liabilities (or a combination of both) from delivering or producing goods, rendering services, or other activities that constitute the entity's ongoing major or central operations.\"><span>revenue</span></a> <span class=\"sfragment\" id=\"sfr_57A5CBBD-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">and <a href=\"/glossary/c/#contract-liability\" class=\"term\" title=\"An entity's obligation to transfer goods or services to a customer for which the entity has received consideration (or the amount is due) from the customer.\"><span>contract liabilities</span></a>. See Topic <a altsource=\"GUID-90450890-CA59-4C9A-A88C-D53D3DE3192F.ditamap\" class=\"ditamap\">606</a> on revenue from <a href=\"/glossary/c/#contract\" class=\"term\" title=\"An agreement between two or more parties that creates enforceable rights and obligations.\"><span>contracts</span></a> with <a href=\"/glossary/c/#customer\" class=\"term\" title=\"A party that has contracted with an entity to obtain goods or services that are an output of the entity's ordinary activities in exchange for consideration.\"><span>customers</span></a> for further guidance.</span></span></div></div>","snippet":"This Subtopic only provides a link to guidance on deferred revenue and contract liabilities. See Topic 606 on revenue from contracts with customers for further guidance.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e6a2ef5a061868e2f3c2b13496447889bcb46e982ced3e978a2263779185650b","downloaded_from":"2026-09-10T00:23:30.302Z","last_downloaded_at":"2026-09-10T00:23:30.302Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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Glossary","anchor":"20-glossary","is_sec":false,"groups":[],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bf80daccfc71ebb0d1c9b1bcb06f8014d57392beb32471eb856fa5712af96202","downloaded_from":"2026-09-10T00:23:32.812Z","last_downloaded_at":"2026-09-10T00:23:32.812Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483350","source_sha256":"ddf642c2661079afb8553d660163821afe082491fbd4ec502db5ec514c8e62f1"}},{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"430-10-25-1","para":"25-1","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":"sha256:70b13711e990c8708cb002437b7a23b23a1bd24956f63048e13b7874895b97d6","downloaded_from":"2026-09-10T00:23:35.046Z","last_downloaded_at":"2026-09-10T00:23:35.046Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483420","source_sha256":"5f6187d5e2f4535804f5ba304009756ac6cc2444350967f1a8d7f8e505c670fd"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:665a65db289cd7104c0e8dd21d6002795ea4942711a2cc1ff60198ab3f21c7c4","downloaded_from":"2026-09-10T00:23:35.046Z","last_downloaded_at":"2026-09-10T00:23:35.046Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483420","source_sha256":"5f6187d5e2f4535804f5ba304009756ac6cc2444350967f1a8d7f8e505c670fd"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:564882798b06523a7837207049f9c492f36e1e344461fdf8b2d189e6de435498","downloaded_from":"2026-09-10T00:23:35.046Z","last_downloaded_at":"2026-09-10T00:23:35.046Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483420","source_sha256":"5f6187d5e2f4535804f5ba304009756ac6cc2444350967f1a8d7f8e505c670fd"}},{"number":"60","label":"60 Relationships","anchor":"60-relationships","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"430-10-60-1","para":"60-1","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":"sha256:57f23391aae5f57c8b51f9f176a44a58ffd8be65562490dcbdf4e0447efe2528","downloaded_from":"2026-09-10T00:23:37.898Z","last_downloaded_at":"2026-09-10T00:23:37.898Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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timestamps","source_key":"1943274/2147483396","source_sha256":"a5d62670b89ca589f9561ca2edcacf96849449846491c3bdb04a6bec3556d1dd"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:794e5043585dc94f7283ef2f0a51df40fe33579e97456218a17ef95f8f62bb0d","downloaded_from":"2026-09-10T00:23:37.898Z","last_downloaded_at":"2026-09-10T00:23:37.898Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483396","source_sha256":"a5d62670b89ca589f9561ca2edcacf96849449846491c3bdb04a6bec3556d1dd"}}],"enrichment":{"summary":"ASC 430-10 is now only a signpost: it contains no substantive recognition or measurement rules of its own. Its single remaining paragraph (430-10-05-1) directs readers to Topic 606 for guidance on deferred revenue and contract liabilities. The former recognition and relationship paragraphs (430-10-25-1 and 430-10-60-1) were superseded by ASU 2014-09.","key_points":["ASC 430-10 provides only a link to other guidance; it contains no independent accounting requirements (430-10-05-1).","Accounting for deferred revenue and contract liabilities is governed by Topic 606, Revenue from Contracts with Customers (430-10-05-1).","The former recognition guidance in 430-10-25-1 was superseded by Accounting Standards Update No. 2014-09.","The former related-guidance paragraph 430-10-60-1 was likewise superseded by ASU 2014-09.","Because the substantive content moved to Topic 606, a liability for consideration received before performance is presented as a contract liability under that Topic rather than under Topic 430."],"categories":["Revenue","Recognition","Presentation"],"audience_level":"introductory","student_note":"Don't waste time hunting for rules in ASC 430 — after ASU 2014-09 it is an empty shell that merely points to Topic 606. The common misunderstanding is assuming \"deferred revenue\" still has its own standalone recognition guidance; today the analysis (and the label \"contract liability\") comes from ASC 606.","related_topics":["606","606-10","340-40","605"],"key_concepts":["deferred revenue","contract liability","revenue from contracts with customers","superseded guidance","link-only subtopic","unearned revenue"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:07e72a3cdb58ee1cd629f8652bcab3d910d8628ff66f8792e64fd20e2e59783c","downloaded_from":"2026-09-10T00:23:26.626Z","last_downloaded_at":"2026-09-10T00:23:37.898Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"430-926","title":"Entertainment—Films","topic_title":"Deferred Revenue","score":0.7715,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:000713772d0428b277bd03df68a30083a9cbd60acb139f58d765f1996913f885","downloaded_from":"2026-09-10T00:24:00.334Z","last_downloaded_at":"2026-09-10T00:24:12.601Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"430-954","title":"Health Care Entities","topic_title":"Deferred Revenue","score":0.7677,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a856bf565706f4ca7dc68f948231114aef1db86216bb4d586f88d7cd8204b0d3","downloaded_from":"2026-09-10T00:24:26.950Z","last_downloaded_at":"2026-09-10T00:25:00.362Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"430-928","title":"Entertainment—Music","topic_title":"Deferred Revenue","score":0.7651,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c2e4dce510086bdeba1f5fe10d7a080fd69f4a877a31c68b0f8f8b592b0a7005","downloaded_from":"2026-09-10T00:24:14.561Z","last_downloaded_at":"2026-09-10T00:24:22.885Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"405-10","title":"Overall","topic_title":"Liabilities","score":0.7537,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b7c3bffeb302662635b6e52b8fc6bf91813616d962daa09b0a5eee35cda74ff3","downloaded_from":"2026-09-10T00:13:36.711Z","last_downloaded_at":"2026-09-10T00:13:43.757Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"405-910","title":"Contractors—Construction","topic_title":"Liabilities","score":0.7488,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a28bc6b9a92ddc89b878803417fe56fe0463eb9110770a05037d0565648a0fd","downloaded_from":"2026-09-10T00:16:06.424Z","last_downloaded_at":"2026-09-10T00:16:15.597Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"430-922","title":"Entertainment—Cable Television","topic_title":"Deferred Revenue","score":0.7472,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3ec2cebb94b36e493a2fa73e44d6baf7ef045d2a8418c85df34487c2d3856a8e","downloaded_from":"2026-09-10T00:23:40.791Z","last_downloaded_at":"2026-09-10T00:23:57.093Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}],"prev":{"number":"420-10","title":"Overall","topic_title":"Exit or Disposal Cost Obligations","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:46dcf106e17b5922155e0bd5ae4e8c30dbcde8e4d9d3dc955fe68874ca2eb1a6","downloaded_from":"2026-09-10T00:22:32.182Z","last_downloaded_at":"2026-09-10T00:23:24.442Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by 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