# ASC 430-10: Deferred Revenue — Overall Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/430/10/) 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): 2026-09-10T00:23:26.626Z to 2026-09-10T00:23:37.898Z Record version: sha256:623af07002627d442f1472cfcf60b485b34e87d8a095a27147ec9f6378ec25cd Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 430-10: Deferred Revenue — Overall ### Machine-generated study aids ```json { "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 The former recognition and relationship paragraphs (430-10-25-1 and 430-10-60-1) were superseded by ASU 2014-09.", "key_points": [ "ASC 430-10 provides only a link to other guidance; it contains no independent accounting requirements (430-10-05-1).",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Topic 606, Revenue from Contracts with Customers (430-10-05-1).", "The former recognition guidance in 430-10-25-1 was superseded by Accounting Standards Update No. 2014-09.", "The former related-guidance paragraph 430-10-60-1 was likewise superseded by ASU 2014-09.", "Because the substantive content moved to Topic 606, a liability for consideration received before performance is presented as a contract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" ] } ``` Source downloaded (UTC): 2026-09-10T00:23:26.626Z to 2026-09-10T00:23:26.626Z Record version: sha256:e45bf5b3f11c9fc1cd027c6db175245871d965a06218b237bf831a55f3c2a9ee Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 430-10-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/430/10/#00-status) SEC content: no ##### [430-10-00-1](https://asc.understandingaccounting.org/asc/430/10/#430-10-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:23:26.626Z to 2026-09-10T00:23:26.626Z Record version: sha256:2dc8e403cb6a91e84c2fde213daaa90c8f092cd68e2332ebe923b150a853ae1a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.

Paragraph	Action	Accounting Standards Update	Date

Contract	Added	Accounting Standards Update No. 2014-09	05/28/2014
Contract Liability	Added	Accounting Standards Update No. 2014-09	05/28/2014
Customer	Added	Accounting Standards Update No. 2014-09	05/28/2014
Revenue	Added	Accounting Standards Update No. 2014-09	05/28/2014

430-10-05-1	Amended	Accounting Standards Update No. 2014-09	05/28/2014
430-10-25-1	Superseded	Accounting Standards Update No. 2014-09	05/28/2014
430-10-60-1	Superseded	Accounting Standards Update No. 2014-09	05/28/2014

Source downloaded (UTC): 2026-09-10T00:23:30.302Z to 2026-09-10T00:23:30.302Z Record version: sha256:de03cbef529e6fe3ae4e66726a7b2a8c4766f0c4f9931ffbc15f572ce7df37da Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 430-10-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/430/10/#05-overview-and-background) SEC content: no ##### [430-10-05-1](https://asc.understandingaccounting.org/asc/430/10/#430-10-05-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:23:30.302Z to 2026-09-10T00:23:30.302Z Record version: sha256:e6a2ef5a061868e2f3c2b13496447889bcb46e982ced3e978a2263779185650b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. This Subtopic only provides a link to guidance on deferred [revenue](https://asc.understandingaccounting.org/glossary/r/#revenue "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.") and [contract liabilities](https://asc.understandingaccounting.org/glossary/c/#contract-liability "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."). See Topic 606 on revenue from [contracts](https://asc.understandingaccounting.org/glossary/c/#contract "An agreement between two or more parties that creates enforceable rights and obligations.") with [customers](https://asc.understandingaccounting.org/glossary/c/#customer "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.") for further guidance. Source downloaded (UTC): 2026-09-10T00:23:32.812Z to 2026-09-10T00:23:32.812Z Record version: sha256:bf80daccfc71ebb0d1c9b1bcb06f8014d57392beb32471eb856fa5712af96202 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 430-10-20: 20 Glossary [Read section](https://asc.understandingaccounting.org/asc/430/10/#20-glossary) SEC content: no Source downloaded (UTC): 2026-09-10T00:23:35.046Z to 2026-09-10T00:23:35.046Z Record version: sha256:564882798b06523a7837207049f9c492f36e1e344461fdf8b2d189e6de435498 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 430-10-25: 25 Recognition [Read section](https://asc.understandingaccounting.org/asc/430/10/#25-recognition) SEC content: no ##### [430-10-25-1](https://asc.understandingaccounting.org/asc/430/10/#430-10-25-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:23:35.046Z to 2026-09-10T00:23:35.046Z Record version: sha256:70b13711e990c8708cb002437b7a23b23a1bd24956f63048e13b7874895b97d6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). Source downloaded (UTC): 2026-09-10T00:23:37.898Z to 2026-09-10T00:23:37.898Z Record version: sha256:794e5043585dc94f7283ef2f0a51df40fe33579e97456218a17ef95f8f62bb0d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 430-10-60: 60 Relationships [Read section](https://asc.understandingaccounting.org/asc/430/10/#60-relationships) SEC content: no ##### [430-10-60-1](https://asc.understandingaccounting.org/asc/430/10/#430-10-60-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:23:37.898Z to 2026-09-10T00:23:37.898Z Record version: sha256:57f23391aae5f57c8b51f9f176a44a58ffd8be65562490dcbdf4e0447efe2528 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).