{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/430/972/#05-overview-and-background","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":"430-972","subtopic_title":"Real Estate—Common Interest Realty Associations","section":{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"430-972-05-1","para":"05-1","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Paragraph superseded by Accounting Standards Update No. 2014-09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","snippet":"Paragraph superseded by Accounting Standards Update No.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":"sha256:180c307f72b1eeb3bc8feaf9c2251da46d73330b5eb0ee3157e990b74b25c80c","downloaded_from":"2026-09-10T00:25:05.143Z","last_downloaded_at":"2026-09-10T00:25:05.143Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477608","source_sha256":"612c3e4a99608682a0980a482bd1388b206ac0a691468276f547568b7ac2c7df"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db1ea05a989933491e91ef6be1ea1999cc811f4ae8df489342c5062ed2c598b0","downloaded_from":"2026-09-10T00:25:05.143Z","last_downloaded_at":"2026-09-10T00:25:05.143Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477608","source_sha256":"612c3e4a99608682a0980a482bd1388b206ac0a691468276f547568b7ac2c7df"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c868583e5a96a1160e0cab0e6475294858c5aad24b566e2070bb9464b653f50","downloaded_from":"2026-09-10T00:25:05.143Z","last_downloaded_at":"2026-09-10T00:25:05.143Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477608","source_sha256":"612c3e4a99608682a0980a482bd1388b206ac0a691468276f547568b7ac2c7df"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c868583e5a96a1160e0cab0e6475294858c5aad24b566e2070bb9464b653f50","downloaded_from":"2026-09-10T00:25:05.143Z","last_downloaded_at":"2026-09-10T00:25:05.143Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477608","source_sha256":"612c3e4a99608682a0980a482bd1388b206ac0a691468276f547568b7ac2c7df"}}