{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/430/928/#25-recognition","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":"430","topic_title":"Deferred Revenue","subtopic":"430-928","subtopic_title":"Entertainment—Music","section":{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"430-928-25-1","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Paragraph superseded by Accounting Standards Update No. 2014-09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","snippet":"Paragraph superseded by Accounting Standards Update No.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:c1424270cd3d5cada82644f7b8739bdbb8ee205e9953735d340bea43d002d53f","downloaded_from":"2026-09-10T00:24:22.885Z","last_downloaded_at":"2026-09-10T00:24:22.885Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477841","source_sha256":"f94962ca0dd4dd6626562c0379e527cc91956e946d5eebf6ea4071899793beb6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f15bd2ac51e49e9f0278afe297612e26b95b85924f5becbe4fd6ee17a88511b","downloaded_from":"2026-09-10T00:24:22.885Z","last_downloaded_at":"2026-09-10T00:24:22.885Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477841","source_sha256":"f94962ca0dd4dd6626562c0379e527cc91956e946d5eebf6ea4071899793beb6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:76604e5ff2a8621d95792871297f0b3c1b0d39c7d9bad1936975a6468e0837e8","downloaded_from":"2026-09-10T00:24:22.885Z","last_downloaded_at":"2026-09-10T00:24:22.885Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477841","source_sha256":"f94962ca0dd4dd6626562c0379e527cc91956e946d5eebf6ea4071899793beb6"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:76604e5ff2a8621d95792871297f0b3c1b0d39c7d9bad1936975a6468e0837e8","downloaded_from":"2026-09-10T00:24:22.885Z","last_downloaded_at":"2026-09-10T00:24:22.885Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477841","source_sha256":"f94962ca0dd4dd6626562c0379e527cc91956e946d5eebf6ea4071899793beb6"}}