{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/440/10/#60-relationships","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":"440","topic_title":"Commitments","subtopic":"440-10","subtopic_title":"Overall","section":{"number":"60","label":"60 Relationships","anchor":"60-relationships","is_sec":false,"groups":[{"block":null,"heading":"Receivables","paragraphs":[{"citation":"440-10-60-1","para":"60-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_589AA938-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For fees received for a commitment to originate or purchase a loan or group of loans, see Subtopic <a altsource=\"GUID-3B8EB2BA-D375-41D5-B2C1-DDCEAE2C53D7.ditamap\" class=\"ditamap\">310-20</a>. </span></span> </div> </div>","snippet":"For fees received for a commitment to originate or purchase a loan or group of loans, see Subtopic 310-20.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a5d68eb89024cbf4837944a5381da7bac4021a40a5cd83b26c9d3bf8c4fefbd","downloaded_from":"2026-09-10T00:25:35.069Z","last_downloaded_at":"2026-09-10T00:25:35.069Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482595","source_sha256":"9d75bc28b8d18e016495fbdfd874def39b2cd22fcc35e500b96d0da0463525a2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:09db7bc6823461545b05277255448fe1707246322e1fa89f11bedc0d42c3fd0a","downloaded_from":"2026-09-10T00:25:35.069Z","last_downloaded_at":"2026-09-10T00:25:35.069Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482595","source_sha256":"9d75bc28b8d18e016495fbdfd874def39b2cd22fcc35e500b96d0da0463525a2"}},{"block":null,"heading":"Inventory","paragraphs":[{"citation":"440-10-60-2","para":"60-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_589AAAF0-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For guidance on accrual of net losses on firm purchase commitments for goods for inventory, see paragraph <a href=\"/asc/330/10/#330-10-35-17\" class=\"xref\">330-10-35-17</a>. </span></span> </div> </div>","snippet":"For guidance on accrual of net losses on firm purchase commitments for goods for inventory, see paragraph 330-10-35-17.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1e0d99ac31b2d327d10f0fc692d656405469432184e5256ad90502bf8612300c","downloaded_from":"2026-09-10T00:25:35.069Z","last_downloaded_at":"2026-09-10T00:25:35.069Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482595","source_sha256":"9d75bc28b8d18e016495fbdfd874def39b2cd22fcc35e500b96d0da0463525a2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:292afd8b3a867088c5e46975b367a2354a2a5b663c8b9a46e9c933db046bb0a7","downloaded_from":"2026-09-10T00:25:35.069Z","last_downloaded_at":"2026-09-10T00:25:35.069Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482595","source_sha256":"9d75bc28b8d18e016495fbdfd874def39b2cd22fcc35e500b96d0da0463525a2"}},{"block":null,"heading":"Asset Retirement and Environmental Obligations","paragraphs":[{"citation":"440-10-60-3","para":"60-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_589AAC77-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For postremediation monitoring commitments, see Subtopic <a altsource=\"GUID-B703DF4B-EE18-458A-8968-CCC3E8B5936E.ditamap\" class=\"ditamap\">410-30</a>. </span></span> </div> </div>","snippet":"For postremediation monitoring commitments, see Subtopic 410-30.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8a2b7791cc079cadb26549668509f27073864a1910b0973dd229b6dc4dd50de6","downloaded_from":"2026-09-10T00:25:35.069Z","last_downloaded_at":"2026-09-10T00:25:35.069Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482595","source_sha256":"9d75bc28b8d18e016495fbdfd874def39b2cd22fcc35e500b96d0da0463525a2"}},{"citation":"440-10-60-4","para":"60-4","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <a href=\"/updates/asu-2018-07/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2018-07</a>.</div> </div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f2e2ee700e57533db513971ac3845678940b9c860165b5b7493a6be45883e48c","downloaded_from":"2026-09-10T00:25:35.069Z","last_downloaded_at":"2026-09-10T00:25:35.069Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482595","source_sha256":"9d75bc28b8d18e016495fbdfd874def39b2cd22fcc35e500b96d0da0463525a2"}},{"citation":"440-10-60-5","para":"60-5","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:bf6d0a1c92b5d58f9aeacf89a149b06c5ba230bb892323b14a0c2cfe2d535d7a","downloaded_from":"2026-09-10T00:25:35.069Z","last_downloaded_at":"2026-09-10T00:25:35.069Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482595","source_sha256":"9d75bc28b8d18e016495fbdfd874def39b2cd22fcc35e500b96d0da0463525a2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9d05f10bb752d352d7e7150c4bdf93746045e5f1b032a7f835cf4e574cdb8446","downloaded_from":"2026-09-10T00:25:35.069Z","last_downloaded_at":"2026-09-10T00:25:35.069Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482595","source_sha256":"9d75bc28b8d18e016495fbdfd874def39b2cd22fcc35e500b96d0da0463525a2"}},{"block":null,"heading":"Compensation—Retirement Benefits","paragraphs":[{"citation":"440-10-60-6","para":"60-6","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_589AAE08-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For commitments related to pension plans, see Topic <a altsource=\"GUID-C2CD3349-F645-4EB6-A19F-077F1113E305.ditamap\" class=\"ditamap\">715</a>. </span></span> </div> </div>","snippet":"For commitments related to pension plans, see Topic 715.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:de6be2132a14f5c7a05114c49be5cb4e633351d536211d048d7c73bbc1b363c7","downloaded_from":"2026-09-10T00:25:35.069Z","last_downloaded_at":"2026-09-10T00:25:35.069Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482595","source_sha256":"9d75bc28b8d18e016495fbdfd874def39b2cd22fcc35e500b96d0da0463525a2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e083b1bdc2aa3f452fe54718a5fc817be7f7e17436b75676a5bc5f1996bd6012","downloaded_from":"2026-09-10T00:25:35.069Z","last_downloaded_at":"2026-09-10T00:25:35.069Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482595","source_sha256":"9d75bc28b8d18e016495fbdfd874def39b2cd22fcc35e500b96d0da0463525a2"}},{"block":null,"heading":"Other Expenses","paragraphs":[{"citation":"440-10-60-7","para":"60-7","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_589AAFD5-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For commitments to contribute, see Subtopic <a altsource=\"GUID-EF0C92CE-0625-4026-BBDB-0B09EFA4F8A8.ditamap\" class=\"ditamap\">720-25</a>. </span></span> </div> </div>","snippet":"For commitments to contribute, see Subtopic 720-25.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:07e1618bacff1ecc07801f23e51c29824c631a7473e5b5c88986da647c7a03bd","downloaded_from":"2026-09-10T00:25:35.069Z","last_downloaded_at":"2026-09-10T00:25:35.069Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482595","source_sha256":"9d75bc28b8d18e016495fbdfd874def39b2cd22fcc35e500b96d0da0463525a2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f6dc397ff743e83aa3220c6025bf1d1cfda46fca9d71b4fce592430288e89327","downloaded_from":"2026-09-10T00:25:35.069Z","last_downloaded_at":"2026-09-10T00:25:35.069Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482595","source_sha256":"9d75bc28b8d18e016495fbdfd874def39b2cd22fcc35e500b96d0da0463525a2"}},{"block":null,"heading":"Research and Development","paragraphs":[{"citation":"440-10-60-8","para":"60-8","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_589AB13F-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For royalty arrangements, purchase provisions, license agreements, and commitments to provide additional funding and other commitments under research and development arrangements, see Subtopic <a altsource=\"GUID-483E32C7-7DF3-4BE2-8F0F-610101ED6D59.ditamap\" class=\"ditamap\">730-20</a>. </span></span> </div> </div>","snippet":"For royalty arrangements, purchase provisions, license agreements, and commitments to provide additional funding and other commitments under research and development arrangements, see Subtopic 730-20.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c1b5bf954299fc34e9eb728669e3b2b3c43eb86d70f7fe79b5789e91e578f7a1","downloaded_from":"2026-09-10T00:25:35.069Z","last_downloaded_at":"2026-09-10T00:25:35.069Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482595","source_sha256":"9d75bc28b8d18e016495fbdfd874def39b2cd22fcc35e500b96d0da0463525a2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8b65329040ae4f62dae2644fc5f1e0d7c8a2fe0d3b7e16d9243e6a2fd7b4fe3c","downloaded_from":"2026-09-10T00:25:35.069Z","last_downloaded_at":"2026-09-10T00:25:35.069Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482595","source_sha256":"9d75bc28b8d18e016495fbdfd874def39b2cd22fcc35e500b96d0da0463525a2"}},{"block":null,"heading":"Derivatives and Hedging","paragraphs":[{"citation":"440-10-60-9","para":"60-9","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_589AB2A7-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For designating a derivative instrument as a hedge of the exposure to changes in the fair value of an unrecognized firm commitment, see Subtopic <a altsource=\"GUID-62F59909-C0B8-4BE7-8D82-7FBC3EDF2065.ditamap\" class=\"ditamap\">815-25</a>. </span></span> </div> </div>","snippet":"For designating a derivative instrument as a hedge of the exposure to changes in the fair value of an unrecognized firm commitment, see Subtopic 815-25.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2db88916e77871e472408edcb7a1939d3a82a4f77f6e7acac26be2a409ff9c21","downloaded_from":"2026-09-10T00:25:35.069Z","last_downloaded_at":"2026-09-10T00:25:35.069Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482595","source_sha256":"9d75bc28b8d18e016495fbdfd874def39b2cd22fcc35e500b96d0da0463525a2"}},{"citation":"440-10-60-10","para":"60-10","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_589AB40D-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For loan commitments that relate to the origination of mortgage loans that will be held for sale, see paragraph <a href=\"/asc/815/10/#815-10-15-71\" class=\"xref\">815-10-15-71</a>. </span></span> </div> </div>","snippet":"For loan commitments that relate to the origination of mortgage loans that will be held for sale, see paragraph 815-10-15-71.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1bb7b50a4b6e408bd31ea167a4946b679078fb5773c5ae1a1851b22c9149e38c","downloaded_from":"2026-09-10T00:25:35.069Z","last_downloaded_at":"2026-09-10T00:25:35.069Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482595","source_sha256":"9d75bc28b8d18e016495fbdfd874def39b2cd22fcc35e500b96d0da0463525a2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f36b7791542dab04e8d1dffb6eb0910b3a15d6c359d81a59eaad9636f9abd458","downloaded_from":"2026-09-10T00:25:35.069Z","last_downloaded_at":"2026-09-10T00:25:35.069Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482595","source_sha256":"9d75bc28b8d18e016495fbdfd874def39b2cd22fcc35e500b96d0da0463525a2"}},{"block":null,"heading":"Foreign Currency Matters","paragraphs":[{"citation":"440-10-60-11","para":"60-11","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_589AB558-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For foreign currency commitments, see paragraph <a href=\"/asc/830/20/#830-20-35-3\" class=\"xref\">830-20-35-3</a>. </span></span> </div> </div>","snippet":"For foreign currency commitments, see paragraph 830-20-35-3.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:caca24a752d3b2c01c5416466b02c6e3081fd0d796452efb19709c70ac818cac","downloaded_from":"2026-09-10T00:25:35.069Z","last_downloaded_at":"2026-09-10T00:25:35.069Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482595","source_sha256":"9d75bc28b8d18e016495fbdfd874def39b2cd22fcc35e500b96d0da0463525a2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e80715ec1997655a18c530f6e8fc8b2477810e3fa2a758ffb387ea83697e3c1","downloaded_from":"2026-09-10T00:25:35.069Z","last_downloaded_at":"2026-09-10T00:25:35.069Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482595","source_sha256":"9d75bc28b8d18e016495fbdfd874def39b2cd22fcc35e500b96d0da0463525a2"}},{"block":null,"heading":"Leases","paragraphs":[{"citation":"440-10-60-12","para":"60-12","html":"<div class=\"asc-body\"><div class=\"norm-text\">For commitments under <a href=\"/glossary/l/#lease\" class=\"term\" title=\"A contract, or part of a contract, that conveys the right to control the use of identified property, plant, or equipment (an identified asset) for a period of time in exchange for consideration.\"><span>leases</span></a>, see Topic <a altsource=\"GUID-EFFBD456-3862-4F38-9F32-420717B43DE5.ditamap\" class=\"ditamap\">842</a></div> </div>","snippet":"For commitments under leases, see Topic 842","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:845d5596af7c9d36342a6cea34362096ef1e90d0686b3d7a1711b389aa9845b6","downloaded_from":"2026-09-10T00:25:35.069Z","last_downloaded_at":"2026-09-10T00:25:35.069Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482595","source_sha256":"9d75bc28b8d18e016495fbdfd874def39b2cd22fcc35e500b96d0da0463525a2"}},{"citation":"440-10-60-13","para":"60-13","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_589AB801-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For nuclear fuel leases structured as <a href=\"/glossary/t/#take-or-pay-contract\" class=\"term\" title=\"An agreement between a purchaser and a seller that provides for the purchaser to pay specified amounts periodically in return for products or services. The purchaser must make specified minimum payments even if it does not take delivery of the contracted products or services.\"><span>take-or-pay contracts</span></a>, see paragraph <a href=\"/asc/842/10/#842-10-55-1\" class=\"xref\">842-10-55-1</a>. </span></span> </div> </div>","snippet":"For nuclear fuel leases structured as take-or-pay contracts, see paragraph 842-10-55-1.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7626ee9ac24f49e495231908523db3e6311f506291b8bed99d2b81591abd2476","downloaded_from":"2026-09-10T00:25:35.069Z","last_downloaded_at":"2026-09-10T00:25:35.069Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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class=\"ditamap\">860-30</a>.</div> </div>","snippet":"For assets pledged as collateral for secured borrowings, see Subtopic 860-30.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:58cea2a17a418cf82fd46001f3448cb9f0e41b62fe2f4d2a6709ce95229aa38d","downloaded_from":"2026-09-10T00:25:35.069Z","last_downloaded_at":"2026-09-10T00:25:35.069Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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committed and uncommitted mortgage loans and mortgage-backed securities, see Section <a altsource=\"GUID-7A29498E-67B3-41AA-B490-2BCDA0516706.ditamap\" class=\"ditamap\">948-310-35</a>. </span></span> </div> </div>","snippet":"For fair value of committed and uncommitted mortgage loans and mortgage-backed securities, see Section 948-310-35.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d85b70139cc0e717cbd162f4c5c7efd622d09ba9439d6fe5146d9284f296528e","downloaded_from":"2026-09-10T00:25:35.069Z","last_downloaded_at":"2026-09-10T00:25:35.069Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482595","source_sha256":"9d75bc28b8d18e016495fbdfd874def39b2cd22fcc35e500b96d0da0463525a2"}},{"citation":"440-10-60-16","para":"60-16","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_589ABA8D-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For recognition of loan and commitment fees, see paragraph <a href=\"/asc/310/948/#310-948-35-7\" class=\"xref\">948-310-35-7</a>. </span></span> </div> </div>","snippet":"For recognition of loan and commitment fees, see paragraph 948-310-35-7.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d45e5eb275171e3d40316320423b05a40d7c70252c092ecbb867575fab5c1232","downloaded_from":"2026-09-10T00:25:35.069Z","last_downloaded_at":"2026-09-10T00:25:35.069Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482595","source_sha256":"9d75bc28b8d18e016495fbdfd874def39b2cd22fcc35e500b96d0da0463525a2"}},{"citation":"440-10-60-17","para":"60-17","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_589ABBCF-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For commitment fees relating to loans held for sale (residential or commercial loan commitment fees), see paragraph <a href=\"/asc/720/948/#720-948-25-1\" class=\"xref\">948-720-25-1</a>. </span></span> </div> </div>","snippet":"For commitment fees relating to loans held for sale (residential or commercial loan commitment fees), see paragraph 948-720-25-1.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b5fb76e11b240f45786d5b64a54d951c85210f1e2f27c857404670fe35889062","downloaded_from":"2026-09-10T00:25:35.069Z","last_downloaded_at":"2026-09-10T00:25:35.069Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482595","source_sha256":"9d75bc28b8d18e016495fbdfd874def39b2cd22fcc35e500b96d0da0463525a2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:53b41529b8796ca85beac1c18f1bd8b6ec0de4def1f0616d4504d5feb56ae6e5","downloaded_from":"2026-09-10T00:25:35.069Z","last_downloaded_at":"2026-09-10T00:25:35.069Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482595","source_sha256":"9d75bc28b8d18e016495fbdfd874def39b2cd22fcc35e500b96d0da0463525a2"}},{"block":null,"heading":"Health Care Entities","paragraphs":[{"citation":"440-10-60-18","para":"60-18","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_589ABD23-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For prepaid health care services contracts, see paragraph <a href=\"/asc/450/954/#450-954-25-4\" class=\"xref\">954-450-25-4</a>. </span></span> </div> </div>","snippet":"For prepaid health care services contracts, see paragraph 954-450-25-4.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b0a95493114911dd908ad732afcd60cef133462f7856c9498996802d3762d457","downloaded_from":"2026-09-10T00:25:35.069Z","last_downloaded_at":"2026-09-10T00:25:35.069Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482595","source_sha256":"9d75bc28b8d18e016495fbdfd874def39b2cd22fcc35e500b96d0da0463525a2"}},{"citation":"440-10-60-19","para":"60-19","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:dccd310744e5ed388c36f6a85a119eb01c0e4bc0a32fc7da7cc725377af89aa1","downloaded_from":"2026-09-10T00:25:35.069Z","last_downloaded_at":"2026-09-10T00:25:35.069Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482595","source_sha256":"9d75bc28b8d18e016495fbdfd874def39b2cd22fcc35e500b96d0da0463525a2"}},{"citation":"440-10-60-20","para":"60-20","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":"sha256:4f7b1d87a73062e7094f62d24932f8a863c5880c25b49a76f51536ba60e04e3b","downloaded_from":"2026-09-10T00:25:35.069Z","last_downloaded_at":"2026-09-10T00:25:35.069Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482595","source_sha256":"9d75bc28b8d18e016495fbdfd874def39b2cd22fcc35e500b96d0da0463525a2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:23cfe4b2b47001bdb1655962e8bb63903c9813718fa7b08550858ad019ec4e73","downloaded_from":"2026-09-10T00:25:35.069Z","last_downloaded_at":"2026-09-10T00:25:35.069Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not 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