{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/430/","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","title":"Deferred Revenue","area":"Liabilities","group":null,"subtopics":[{"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 The former recognition and relationship paragraphs (430-10-25-1 and 430-10-60-1) were superseded by ASU 2014-09.","concepts":["deferred revenue","contract liability","revenue from contracts with customers","superseded guidance","link-only subtopic","unearned revenue"],"categories":["Revenue","Recognition","Presentation"],"level":"introductory","topic_title":"Deferred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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established by retrieval timestamps"}},{"number":"430-922","topic":"430","title":"Entertainment—Cable Television","area":"Liabilities","paragraphs":6,"summary":"ASC 430-922 formerly provided industry-specific guidance on deferred revenue for cable television companies (e.g., accounting for installation and hookup fees received before the related service was provided). Every paragraph in the subtopic — 430-922-05-1, 15-1, 25-1, 30-1, and 35-1 — was superseded by ASU 2014-09, the revenue recognition standard. As a result, the subtopic contains no operative guidance; cable television revenue and related contract liabilities are now accounted for under ASC 606.","concepts":["deferred revenue","cable television industry","superseded guidance","contract liability","revenue recognition","installation and hookup fees"],"categories":["Revenue","Industry-specific","Transition and effective dates","Presentation"],"level":"intermediate","topic_title":"Deferred Revenue","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"430-922-00-1","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=\"SL51800436-203197\"><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\"><strong class=\"ph b\">Direct Selling Costs</strong></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\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/asc/430/922/#430-922-05-1\" class=\"xref\">922-430-05-1</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/430/922/#430-922-15-1\" class=\"xref\">922-430-15-1</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/430/922/#430-922-25-1\" class=\"xref\">922-430-25-1</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/430/922/#430-922-30-1\" class=\"xref\">922-430-30-1</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/430/922/#430-922-35-1\" class=\"xref\">922-430-35-1</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| | | |\nDirect Selling Costs | Superseded | Accounting Standards Update No. 2014-09 | 05/28/2014…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:14dcc7c5a9ce283dc6c2a328935d4f1a764e63881d2a576ec6f1884169ec6691","downloaded_from":"2026-09-10T00:23:40.791Z","last_downloaded_at":"2026-09-10T00:23:40.791Z","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":"2026-09-10T00:23:49.522Z","last_downloaded_at":"2026-09-10T00:23:49.522Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477372","source_sha256":"78e0538f7993a06a7e07c0141f459e01d41610b7a26a61e8bd3b4e3dd742010a"}},{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"430-922-25-1","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":"sha256:1020d47950f26a078901ad995e522b80c7ad925f9910ca6f9755fc22dbb86bd0","downloaded_from":"2026-09-10T00:23:52.144Z","last_downloaded_at":"2026-09-10T00:23:52.144Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479178","source_sha256":"1d769a83d7fbef3e5048051be3fab7f3f29b7ef9c4a108efc8d616a5b646b995"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:82d6de322fc497815ed59617aacfa169ea79e0b2e292558068ebaa66b439fcec","downloaded_from":"2026-09-10T00:23:52.144Z","last_downloaded_at":"2026-09-10T00:23:52.144Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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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":"sha256:9303fb5106e2209d25704ef5da1bf31f4da06aceee9782d09f00571b0c860fe7","downloaded_from":"2026-09-10T00:23:57.093Z","last_downloaded_at":"2026-09-10T00:23:57.093Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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Every paragraph in the subtopic — 430-922-05-1, 15-1, 25-1, 30-1, and 35-1 — was superseded by ASU 2014-09, the revenue recognition standard. As a result, the subtopic contains no operative guidance; cable television revenue and related contract liabilities are now accounted for under ASC 606.","key_points":["All five paragraphs of this subtopic (430-922-05-1, 430-922-15-1, 430-922-25-1, 430-922-30-1, and 430-922-35-1) were superseded by Accounting Standards Update No. 2014-09.","Because the scope, recognition, initial measurement, and subsequent measurement sections are all superseded, ASC 430-922 imposes no current requirements.","Cable television entities now recognize revenue and related deferred amounts under ASC 606, Revenue from Contracts with Customers, rather than under legacy industry-specific deferred revenue guidance.","Amounts collected before performance (such as advance subscriber or hookup fees) are presented as contract liabilities under ASC 606 instead of the former deferred revenue model in this subtopic.","Students should treat the retained subtopic shell as a cross-reference marker, not as a source of authoritative accounting rules."],"categories":["Revenue","Industry-specific","Transition and effective dates","Presentation"],"audience_level":"intermediate","student_note":"This subtopic is a shell: everything in it was deleted by ASU 2014-09, so any exam question about cable TV advance fees should be answered under ASC 606's contract liability model. 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Every substantive paragraph in Sections 05, 15, and 25 was superseded by ASU 2014-09 (the revenue standard), so the subtopic contains no remaining guidance. 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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\"> <div class=\"xref-range displayInline\"><a href=\"/asc/430/926/#430-926-25-1\" class=\"xref\">926-430-25-1 through 25-3</a></div> </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| | | |\nRevenue | Superseded | Accounting Standards Update No. 2014-09 | 05/28/2014 |\n| | | 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Every substantive paragraph in Sections 05, 15, and 25 was superseded by ASU 2014-09 (the revenue standard), so the subtopic contains no remaining guidance. Film-related contract liabilities are now accounted for under ASC 606 and ASC 926-605/926-10 as amended.","key_points":["All content in this subtopic (430-926-05-1, 430-926-15-1, and 430-926-25-1 through 25-3) was superseded by Accounting Standards Update No. 2014-09.","No recognition, measurement, or disclosure requirements remain in ASC 430-926; it is a shell retained for cross-reference and transition purposes.","Amounts a film entity receives before satisfying its performance obligations are now presented as contract liabilities under ASC 606-10-45-1 through 45-2 rather than under legacy film deferred revenue guidance.","Entities applying pre-ASU 2014-09 guidance during transition would look to the superseded text; entities under Topic 606 must not apply it."],"categories":["Revenue","Industry-specific","Transition and effective dates","Presentation"],"audience_level":"intermediate","student_note":"The practical lesson is that ASU 2014-09 wiped out industry-specific deferred revenue rules for films; the common mistake is citing ASC 430-926 as live authority when the answer now lies in ASC 606's contract liability model.","related_topics":["606","926-605","926-10","430-10","340-40"],"key_concepts":["deferred revenue","contract liability","film licensing","superseded guidance","advances from customers","revenue recognition transition"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3d50d03fb51a9ba1da3abe1e981bf1d43c6486e034c09fac275c79b280cd3290","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"}},"related":[{"number":"430-928","title":"Entertainment—Music","topic_title":"Deferred Revenue","score":0.9392,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3ad388151f4199ec721c7f7ae689f01fd31b66fa0696a2c38e3084b058aeb629","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":"430-922","title":"Entertainment—Cable Television","topic_title":"Deferred Revenue","score":0.9086,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3067a56fb0c6b1f9fad6ec9affdef83a212eeb4891148b10ed5e2b6e3defff8f","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"}},{"number":"605-926","title":"Entertainment—Films","topic_title":"Revenue Recognition","score":0.8616,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:18e6f871ccd7fc5d9ac0c3f289d53a52c35ab8bbce858d4a3d655bc680e9cd99","downloaded_from":"2026-09-10T00:47:51.885Z","last_downloaded_at":"2026-09-10T00:48:09.300Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"855-926","title":"Entertainment—Films","topic_title":"Subsequent Events","score":0.8196,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:be63c1ed092adcf9220ef1c3a84d8f93b32b6aec1d09dea12b162bd7b7226e11","downloaded_from":"2026-09-10T02:05:12.680Z","last_downloaded_at":"2026-09-10T02:05:23.939Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"605-928","title":"Entertainment—Music","topic_title":"Revenue Recognition","score":0.816,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:41c52740a15822c53ba7f3ddbb7d5b707f7a00b5ce97da19553584913f306504","downloaded_from":"2026-09-10T00:48:12.626Z","last_downloaded_at":"2026-09-10T00:48:29.629Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"845-926","title":"Entertainment—Films","topic_title":"Nonmonetary Transactions","score":0.8157,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:520460a173449b1d2d9fa5c23eb028bc95d5faa9c932a4974f2097abb64a4d06","downloaded_from":"2026-09-10T02:00:32.051Z","last_downloaded_at":"2026-09-10T02:00:40.674Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}],"prev":{"number":"430-922","title":"Entertainment—Cable Television","topic_title":"Deferred Revenue","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8823034e5a0a6ca8bb686e33091265ff78401132c50f1ea991e197d20ec3f3ea","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"}},"next":{"number":"430-928","title":"Entertainment—Music","topic_title":"Deferred Revenue","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4adfcafe19d12cd396648fe8ede73ed81d410d04c2382462fc874b3e1483940f","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"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e3a8aea4277d5d13bee35092205f9db2fe1a8113bd8c885e450421a90f8ab450","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":"430-928","topic":"430","title":"Entertainment—Music","area":"Liabilities","paragraphs":4,"summary":"ASC 430-928 was the deferred revenue guidance for the music industry (Entertainment—Music), addressing when amounts received (e.g., minimum guarantees or advances under licensing arrangements) had to be deferred rather than recognized. Every paragraph in the subtopic — 430-928-05-1, 430-928-15-1, and 430-928-25-1 — was superseded by ASU 2014-09 (Revenue from Contracts with Customers). No substantive guidance remains; music-industry deferred revenue questions are now answered under ASC 606 and the music-specific guidance in ASC 928-606.","concepts":["deferred revenue","superseded guidance","music industry","licensing advances","minimum guarantees","contract liability"],"categories":["Revenue","Industry-specific","Transition and effective dates","Recognition"],"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":"430-928-00-1","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=\"SL51574571-203202\"><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\"><strong class=\"ph b\">License Agreements</strong></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\"><strong class=\"ph b\">Minimum Guarantee</strong></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\"><strong class=\"ph b\">Record Master</strong></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\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/asc/430/928/#430-928-05-1\" class=\"xref\">928-430-05-1</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/430/928/#430-928-15-1\" class=\"xref\">928-430-15-1</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/430/928/#430-928-25-1\" class=\"xref\">928-430-25-1</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></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nLicense Agreements | Superseded | Accounting Standards Update No. 2014-09 | 05/28/2014 |…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:62f19d82d9d0e2ed95ff45ee2d70689dad44d0eb7d80568ee97ca302031c3ac7","downloaded_from":"2026-09-10T00:24:14.561Z","last_downloaded_at":"2026-09-10T00:24:14.561Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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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:ea0f1d0bc75374e83840ee54f7b4122efa1fc673bbc79fce9efb66cbb9513953","downloaded_from":"2026-09-10T00:24:16.256Z","last_downloaded_at":"2026-09-10T00:24:16.256Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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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:ad7e48beea7d26e0eaecabe5d4e22fd59d72ca30c11cf7d198d33130a39a65b7","downloaded_from":"2026-09-10T00:24:20.354Z","last_downloaded_at":"2026-09-10T00:24:20.354Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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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 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Every paragraph in the subtopic — 430-928-05-1, 430-928-15-1, and 430-928-25-1 — was superseded by ASU 2014-09 (Revenue from Contracts with Customers). No substantive guidance remains; music-industry deferred revenue questions are now answered under ASC 606 and the music-specific guidance in ASC 928-606.","key_points":["All three remaining paragraphs of this subtopic (430-928-05-1, 430-928-15-1, 430-928-25-1) are marked 'Paragraph superseded by Accounting Standards Update No. 2014-09,' leaving no operative content.","Because the overview/background (Section 05), scope (Section 15), and recognition (Section 25) sections were all superseded, the subtopic cannot be applied to any transaction.","Deferral of licensing advances, minimum guarantees, and similar music-industry receipts is now evaluated under the contract liability model of ASC 606, not under legacy deferred revenue guidance.","Industry-specific music guidance that survived ASU 2014-09 resides in ASC 928, including ASC 928-606 for revenue from contracts with customers.","The supersession took effect with the adoption dates of ASU 2014-09, so pre-adoption comparative periods may still reflect the legacy guidance."],"categories":["Revenue","Industry-specific","Transition and effective dates","Recognition"],"audience_level":"introductory","student_note":"This subtopic is a shell: its only value is signaling that legacy music-industry deferred revenue rules were wholly replaced by ASC 606. The common mistake is citing 430-928 as live authority instead of tracing the question to ASC 606 and ASC 928-606.","related_topics":["606","928","928-606","430","340-40","605"],"key_concepts":["deferred revenue","superseded guidance","music industry","licensing advances","minimum guarantees","contract liability"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d4b227235282637cca43db6682d1b57d938f8bf106ed4d2c0178bec559818d9b","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"}},"related":[{"number":"430-926","title":"Entertainment—Films","topic_title":"Deferred Revenue","score":0.9392,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:37fedb1cdb1f179d9d5f45b9e39fcfa4b7c4289ee640442824e8441624615c68","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":"430-922","title":"Entertainment—Cable Television","topic_title":"Deferred Revenue","score":0.8861,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e35a5d7a493058240705320ca6050ed638f20635e5d41f2d9ad6e84817d9fcd","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 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Recognition","score":0.8195,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b390e36db5e778d88aeba3a7f9b73bcb826805b0f9c55445972660c9fe2d7dc","downloaded_from":"2026-09-10T00:47:51.885Z","last_downloaded_at":"2026-09-10T00:48:09.300Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"310-920","title":"Entertainment—Broadcasters","topic_title":"Receivables","score":0.8079,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:206f68993e675f974d752e229a50eef60dc0938a4d48d6110840804756fe31ed","downloaded_from":"2026-09-09T23:28:48.719Z","last_downloaded_at":"2026-09-09T23:28:53.444Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not 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Revenue","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c6baff9b0455613004ade8be2d7b95726eea5b321f84881752aaf29eac9bcdae","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"}},"next":{"number":"430-954","title":"Health Care Entities","topic_title":"Deferred Revenue","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b68fdd1cdac3f6b74250e4761899563b0f5d75481c6a65722851c81aed2cde7","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"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a69c8ce0459beba2c2282da9eaec21538b9d4c801a81a22b81400230d4030e0e","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":"430-954","topic":"430","title":"Health Care Entities","area":"Liabilities","paragraphs":22,"summary":"ASC 430-954 formerly provided the deferred revenue guidance for health care entities, principally continuing care retirement communities (CCRCs) accounting for nonrefundable advance (entrance) fees and refundable advance fees. Every paragraph in the subtopic has been superseded by ASU 2014-09 (Revenue from Contracts with Customers), and the transition paragraph 430-954-65-1 was superseded on 06/26/2015 following ASU 2012-01. The subtopic therefore contains no operative guidance; deferred revenue for health care entities is now addressed under ASC 606 and ASC 954-405/954-606.","concepts":["deferred revenue","superseded guidance","continuing care retirement community","nonrefundable advance fees","refundable advance fees","contract liability","health care entities","revenue recognition transition"],"categories":["Revenue","Industry-specific","Transition and effective dates","Recognition"],"level":"intermediate","topic_title":"Deferred Revenue","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"430-954-00-1","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=\"SL26566246-165480\"> <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/#conduit-debt-securities\" class=\"term\" title=\"Certain limited-obligation revenue bonds, certificates of participation, or similar debt instruments issued by a state or local governmental entity for the express purpose of providing financing for a specific third party (the conduit bond obligor) that is not a part of the state or local government's financial reporting entity. Although conduit debt securities bear the name of the governmental entity that issues them, the governmental entity often has no obligation for such debt beyond the resources provided by a lease or loan agreement with the third party on whose behalf the securities are issued. Further, the conduit bond obligor is responsible for any future financial reporting requirements.\"><span>Conduit Debt Security</span></a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-EFA6D1D7-EED2-443D-BBD3-C6F2E960EBE3.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2014-20 (PDF)</a> </td> <td class=\"entry\">09/29/2014</td> </tr> <tr> <td class=\"entry\"> <a href=\"/glossary/n/#nonpublic-entity\" class=\"term\" title=\"Any entity that does not meet any of the following conditions: Its debt or equity securities trade in a public market either on a stock exchange (domestic or foreign) or in an over-the-counter market, including securities quoted only locally or regionally. It is a conduit bond obligor for conduit debt securities that are traded in a public market (a domestic or foreign stock exchange or an over-the-counter market, including local or regional markets). It files with a regulatory agency in preparation for the sale of any class of debt or equity securities in a public market. It is required to file or furnish financial statements with the Securities and Exchange Commission. It is controlled by an entity covered by criteria (a) through (d).\"><span>Nonpublic Entity</span></a> (1st Def.)</td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-EFA6D1D7-EED2-443D-BBD3-C6F2E960EBE3.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2014-20 (PDF)</a> </td> <td class=\"entry\">09/29/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Nonpublic Entity</strong> </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\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/430/954/#430-954-05-1\" class=\"xref\">954-430-05-1</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/430/954/#430-954-15-1\" class=\"xref\">954-430-15-1</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/430/954/#430-954-25-1\" class=\"xref\">954-430-25-1 through 25-1B</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/430/954/#430-954-25-1\" class=\"xref\">954-430-25-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2012-01/\" class=\"xref\">Accounting Standards Update No. 2012-01</a> </td> <td class=\"entry\">07/24/2012</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/430/954/#430-954-25-1A\" class=\"xref\">954-430-25-1A</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2012-01/\" class=\"xref\">Accounting Standards Update No. 2012-01</a> </td> <td class=\"entry\">07/24/2012</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/430/954/#430-954-25-1B\" class=\"xref\">954-430-25-1B</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2012-01/\" class=\"xref\">Accounting Standards Update No. 2012-01</a> </td> <td class=\"entry\">07/24/2012</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/430/954/#430-954-30-1\" class=\"xref\">954-430-30-1</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\"> <div class=\"xref-range displayInline\"><a href=\"/asc/430/954/#430-954-35-1\" class=\"xref\">954-430-35-1 through 35-5</a></div> </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/430/954/#430-954-35-4\" class=\"xref\">954-430-35-4</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2012-01/\" class=\"xref\">Accounting Standards Update No. 2012-01</a> </td> <td class=\"entry\">07/24/2012</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/430/954/#430-954-40-1\" class=\"xref\">954-430-40-1</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/430/954/#430-954-45-1\" class=\"xref\">954-430-45-1</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/430/954/#430-954-45-1\" class=\"xref\">954-430-45-1</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a> </td> <td class=\"entry\">10/01/2012</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/430/954/#430-954-50-1\" class=\"xref\">954-430-50-1 through 50-4</a></div> </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/430/954/#430-954-50-2\" class=\"xref\">954-430-50-2</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a> </td> <td class=\"entry\">10/01/2012</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/430/954/#430-954-55-1\" class=\"xref\">954-430-55-1 through 55-3</a></div> </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/430/954/#430-954-65-1\" class=\"xref\">954-430-65-1</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2012-01/\" class=\"xref\">Accounting Standards Update No. 2012-01</a> </td> <td class=\"entry\">07/24/2012</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nConduit Debt Security | Added | Maintenance Update 2014-20 | 09/29/2014 |\nNonpublic Enti…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f841d3698ec976291baf1cee65592e6b081ad17b8e5cf08799e12e07317df279","downloaded_from":"2026-09-10T00:24:26.950Z","last_downloaded_at":"2026-09-10T00:24:26.950Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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class=\"asc-body\"><div class=\"norm-text\">Paragraph superseded on 06/26/2015 after the end of the transition period stated in Accounting Standards Update No. 2012-01, <em class=\"ph i\">Health Care Entities (Topic 954): Continuing Care Retirement Communities—Refundable Advance Fees</em>.</div></div>","snippet":"Paragraph superseded on 06/26/2015 after the end of the transition period stated in Accounting Standards Update No. 2012-01, Health Care Entities (Topic 954): Continuing Care Retirement Communities—Refundable Advance Fee…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f561116bb1ad4de2aca88269853aeb5e59fd7ef5b91f9bc968ddb3732b4caca8","downloaded_from":"2026-09-10T00:25:00.362Z","last_downloaded_at":"2026-09-10T00:25:00.362Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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Every paragraph in the subtopic has been superseded by ASU 2014-09 (Revenue from Contracts with Customers), and the transition paragraph 430-954-65-1 was superseded on 06/26/2015 following ASU 2012-01. The subtopic therefore contains no operative guidance; deferred revenue for health care entities is now addressed under ASC 606 and ASC 954-405/954-606.","key_points":["All recognition, measurement, derecognition, presentation, and disclosure paragraphs (430-954-05-1 through 430-954-55-3) are marked 'Paragraph superseded by Accounting Standards Update No. 2014-09.'","The transition and effective date paragraph 430-954-65-1 was superseded on 06/26/2015 after the end of the transition period stated in ASU 2012-01, Health Care Entities (Topic 954): Continuing Care Retirement Communities—Refundable Advance Fees.","Because no operative text remains, an entity may not cite ASC 430-954 as authoritative support for deferring health care revenue.","Advance fees and other amounts collected before services are rendered by health care entities are now evaluated as contract liabilities under ASC 606 (see 606-10-45-2) and the related health care industry guidance in ASC 954-606.","Obligations to provide future services and use of facilities by continuing care retirement communities remain addressed in Topic 954 (see 954-440), not in this subtopic."],"categories":["Revenue","Industry-specific","Transition and effective dates","Recognition"],"audience_level":"intermediate","student_note":"This subtopic is a shell: everything in it was wiped out by ASU 2014-09, so the exam point is knowing that health care advance fees are now contract liabilities under ASC 606, not legacy deferred revenue. The common mistake is citing pre-2014 CCRC entrance-fee deferral rules from this subtopic as if they were still authoritative.","related_topics":["606","954","954-606","954-440","954-405","430"],"key_concepts":["deferred revenue","superseded guidance","continuing care retirement community","nonrefundable advance fees","refundable advance fees","contract liability","health care entities","revenue recognition transition"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d42039217eb249938c7a94b7182fc85002fc5e539c481700730bfc9962be00f7","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"}},"related":[{"number":"430-926","title":"Entertainment—Films","topic_title":"Deferred Revenue","score":0.8089,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3e60d9089a1ecd5bb0bfeb4a9cf2e2e42ebfc455cc690a2b2b4596b6a39a6f43","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":"430-928","title":"Entertainment—Music","topic_title":"Deferred Revenue","score":0.8032,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:de89929b374f7834036b9fb7433814088db057541471e61836d44de05b9fb634","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":"430-922","title":"Entertainment—Cable Television","topic_title":"Deferred Revenue","score":0.7872,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ae4a58b55c38ab1fce15c7b9a78186ed3cf1f40b9a51f67f014f25923a69f7d","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"}},{"number":"430-972","title":"Real Estate—Common Interest Realty Associations","topic_title":"Deferred Revenue","score":0.7826,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b9deafa72f22d5dbdd6f3cc39a8a1d4899ff04c739770558742f471af8d9b7d3","downloaded_from":"2026-09-10T00:25:02.364Z","last_downloaded_at":"2026-09-10T00:25:14.017Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"305-954","title":"Health Care Entities","topic_title":"Cash and Cash Equivalents","score":0.7816,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3045d233116d35cdf2e2068c3b5d3c47d286dd670b6f473a88c69f08c62712e8","downloaded_from":"2026-09-09T23:24:29.109Z","last_downloaded_at":"2026-09-09T23:24:39.111Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"310-954","title":"Health Care Entities","topic_title":"Receivables","score":0.7684,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6e1dde7f2d0c0f3df5364faf905dee87ac3c8f43106907ef51f02b73ac0e7982","downloaded_from":"2026-09-09T23:31:29.416Z","last_downloaded_at":"2026-09-09T23:32:00.586Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}],"prev":{"number":"430-928","title":"Entertainment—Music","topic_title":"Deferred Revenue","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4adfcafe19d12cd396648fe8ede73ed81d410d04c2382462fc874b3e1483940f","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"}},"next":{"number":"430-972","title":"Real Estate—Common Interest Realty Associations","topic_title":"Deferred Revenue","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:471629d1fd9d4c52bcc98e5a2c5fadd73f01c1b68e56e0900eea31c68c04a69d","downloaded_from":"2026-09-10T00:25:02.364Z","last_downloaded_at":"2026-09-10T00:25:14.017Z","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":"sha256:9984cfe2cf8d6ee31f8d7a0a2511910de7fd6cb7b850832a2820b823beedf96d","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":"430-972","topic":"430","title":"Real Estate—Common Interest Realty Associations","area":"Liabilities","paragraphs":4,"summary":"ASC 430-972 was the deferred revenue guidance for common interest realty associations (CIRAs) — e.g., condominium and homeowners' associations — addressing when assessments and similar member charges collected in advance had to be deferred rather than recognized. All of its substantive paragraphs (05-1, 15-1, 25-1) were superseded by ASU 2014-09, so the subtopic is now an empty shell. CIRA revenue and deferral questions are instead resolved under ASC 606 and the related contract liability guidance.","concepts":["deferred revenue","common interest realty association","contract liability","superseded guidance","member assessments","revenue recognition"],"categories":["Revenue","Recognition","Industry-specific","Transition and effective dates"],"level":"intermediate","topic_title":"Deferred Revenue","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"430-972-00-1","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=\"SL51794364-165362\"><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\"><strong class=\"ph b\">Common Interest Realty Association</strong></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\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/asc/430/972/#430-972-05-1\" class=\"xref\">972-430-05-1</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/430/972/#430-972-15-1\" class=\"xref\">972-430-15-1</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/430/972/#430-972-25-1\" class=\"xref\">972-430-25-1</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></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nCommon Interest Realty Association | Superseded | Accounting Standards Update No. 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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:ec47caf269052a2e5f0117d520f21f1c2ce454ce100dee7c8a16321a6ca27f8d","downloaded_from":"2026-09-10T00:25:07.877Z","last_downloaded_at":"2026-09-10T00:25:07.877Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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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":"sha256:90c3a86cf3fb5f7dc189772f65694b766d2be601fcac5438c43005c51df7e3db","downloaded_from":"2026-09-10T00:25:14.017Z","last_downloaded_at":"2026-09-10T00:25:14.017Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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All of its substantive paragraphs (05-1, 15-1, 25-1) were superseded by ASU 2014-09, so the subtopic is now an empty shell. CIRA revenue and deferral questions are instead resolved under ASC 606 and the related contract liability guidance.","key_points":["Every remaining paragraph in this subtopic — 430-972-05-1 (overview), 430-972-15-1 (scope), and 430-972-25-1 (recognition) — is marked 'Paragraph superseded by Accounting Standards Update No. 2014-09.'","Because the guidance was superseded by ASU 2014-09, deferred revenue for common interest realty associations is now analyzed under ASC 606 as a contract liability rather than under industry-specific Topic 430 guidance.","The subtopic retains no recognition, measurement, presentation, or disclosure requirements; citing it as authoritative support is incorrect for periods after the ASU 2014-09 effective date.","Related CIRA industry guidance that survives is found in Topic 972, not in this deferred revenue subtopic."],"categories":["Revenue","Recognition","Industry-specific","Transition and effective dates"],"audience_level":"intermediate","student_note":"The practical lesson is a research lesson: a subtopic can still appear in the Codification while containing nothing but superseded paragraphs. Students often quote 430-972 for HOA/condo association assessments collected in advance, when the correct authority is now ASC 606's contract liability guidance together with Topic 972.","related_topics":["606","972","430","340-40","605"],"key_concepts":["deferred revenue","common interest realty association","contract liability","superseded guidance","member assessments","revenue recognition"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aa6cf798d9d6be8ed95f0e7c155d6d7bcb9d1b66599b4e65624f8d89caf74c9d","downloaded_from":"2026-09-10T00:25:02.364Z","last_downloaded_at":"2026-09-10T00:25:14.017Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"605-972","title":"Real Estate—Common Interest Realty Associations","topic_title":"Revenue Recognition","score":0.887,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9919bd9bbc3ef1e4bfdba70edda27ede5469e1959a4ccf96187cc2f7d8b7a53c","downloaded_from":"2026-09-10T00:52:23.083Z","last_downloaded_at":"2026-09-10T00:52:40.219Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"605-974","title":"Real Estate—Real Estate Investment Trusts","topic_title":"Revenue Recognition","score":0.8214,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fd74b4bb916843b58244f393d0aec9e67a7ae91b713846844f4541e485860603","downloaded_from":"2026-09-10T00:52:43.805Z","last_downloaded_at":"2026-09-10T00:53:03.099Z","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":0.7833,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e97bf8cee2d7565e728fa01767c1c8af96195bb52f68cc36998388e2b75933a","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"}},{"number":"430-954","title":"Health Care Entities","topic_title":"Deferred Revenue","score":0.7826,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8a40874aefc76b9d5e5b441e083c1848f9bd19309869b6ce95a00dae9833f25d","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":"605-970","title":"Real Estate—General","topic_title":"Revenue Recognition","score":0.7746,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2de24d74e1bc918ddb6060a59c22d4a477890e98de2fe81e2a77ecfb76c627e4","downloaded_from":"2026-09-10T00:51:52.240Z","last_downloaded_at":"2026-09-10T00:52:20.317Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"430-926","title":"Entertainment—Films","topic_title":"Deferred Revenue","score":0.7744,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e35d253b1e03c4621f64984b0e5696f161227f2c156cc7b2ce298f1ef0682dc","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"}}],"prev":{"number":"430-954","title":"Health Care Entities","topic_title":"Deferred Revenue","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b68fdd1cdac3f6b74250e4761899563b0f5d75481c6a65722851c81aed2cde7","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"}},"next":{"number":"440-10","title":"Overall","topic_title":"Commitments","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:68fc0da461f8b28fb76ba98a2c7a7cdca314d3187432c9d1725927c2fd14a642","downloaded_from":"2026-09-10T00:25:16.890Z","last_downloaded_at":"2026-09-10T00:25:37.457Z","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":"sha256:0e9aae9d6d16dace906f50ee8e7aaefc53f84591dc669ca0a9936b5bc03ac558","downloaded_from":"2026-09-10T00:25:02.364Z","last_downloaded_at":"2026-09-10T00:25:14.017Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}],"paragraphs":46,"summary":"ASC 430 is a legacy \"deferred revenue\" topic that, after ASU 2014-09, has been almost entirely emptied out: its general subtopic (430-10) now consists of a single cross-reference paragraph (430-10-05-1) pointing to Topic 606, and every industry subtopic — cable television (430-922), films (430-926), music (430-928), health care/CCRC advance fees (430-954), and common interest realty associations (430-972) — has had all of its overview, scope, recognition, and measurement paragraphs superseded. The single most important idea is that consideration received before an entity satisfies its performance obligations is now presented and measured as a contract liability under ASC 606 (see 606-10-45-1 through 45-2), not under Topic 430. Surviving industry guidance lives in the respective industry topics (e.g., 954-606 and 954-440, 926-606, 928-606, 972), and ASC 430 should be treated only as a signpost or transition artifact — citing it as authoritative support for post-adoption periods is incorrect.","concepts":["deferred revenue","contract liability","cross-reference shell subtopic","advance and entrance fees","industry-specific revenue guidance","topic 606 revenue from contracts with customers","transition and effective dates"],"categories":["Revenue","Transition and effective dates","Industry-specific","Recognition"],"level":"intermediate","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ece62b59a9633448c6010647ff8fa0238eecbcaa11a33f707563830e86a7c12","downloaded_from":"2026-09-10T00:23:26.626Z","last_downloaded_at":"2026-09-10T00:25:14.017Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}