{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/450/10/#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":"450","topic_title":"Contingencies","subtopic":"450-10","subtopic_title":"Overall","section":{"number":"60","label":"60 Relationships","anchor":"60-relationships","is_sec":false,"groups":[{"block":null,"heading":"Interim Reporting","paragraphs":[{"citation":"450-10-60-1","para":"60-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_590AC404-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For <a href=\"/glossary/c/#contingency\" class=\"term\" title=\"An existing condition, situation, or set of circumstances involving uncertainty as to possible gain (gain contingency) or loss (loss contingency) to an entity that will ultimately be resolved when one or more future events occur or fail to occur.\"><span>contingencies</span></a> and other uncertainties that could be expected to affect the fairness of presentation of financial data at an interim date, see paragraph <a href=\"/asc/270/10/#270-10-50-6\" class=\"xref\">270-10-50-6</a>. </span></span></div><div class=\"div pending-text\" id=\"d3e11419-108343__GUID-76F3CCB1-5F1F-4DAD-AAD0-D9664061DF0C\"><div class=\"div date-effective\"><span class=\"transition-header\">Transition date:</span><span class=\"p-alphabet\">(P) December 16, 2027; (N) December 16, 2028</span><span class=\"transition-header pipe-separator\">Transition guidance:</span></div><a href=\"/asc/270/10/#270-10-65-1\" class=\"xref\">270-10-65-1</a><span class=\"sfragment\" id=\"GUID-4E55D18D-F3F0-4357-83DE-0CEE884EBDD5\"><span class=\"sfragment-source\">For <a href=\"/glossary/c/#contingency\" class=\"term\" title=\"An existing condition, situation, or set of circumstances involving uncertainty as to possible gain (gain contingency) or loss (loss contingency) to an entity that will ultimately be resolved when one or more future events occur or fail to occur.\"><span>contingencies</span></a> and other uncertainties that could be expected to affect the fairness of presentation of financial data at an interim date, see paragraph </span></span><span class=\"sfragment\" id=\"GUID-B74122A6-FF3E-4A6F-8D2D-50C7CEE297FF\"><span class=\"sfragment-source\"><a href=\"/asc/270/10/#270-10-50-69\" class=\"xref\">270-10-50-69</a>.</span></span></div></div>","snippet":"For contingencies and other uncertainties that could be expected to affect the fairness of presentation of financial data at an interim date, see paragraph 270-10-50-6. Transition date:(P) December 16, 2027; (N) December…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dccb8ebac5dc0a4dbcef837b5f8c6c0de870395431499278af0ec73a1a1ebd95","downloaded_from":"2026-09-10T00:26:58.831Z","last_downloaded_at":"2026-09-10T00:26:58.831Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483058","source_sha256":"61aacd54a222502413a12c137b3bd7034da6f413400de91de9d9100a8da3fe99"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c6cdf722703e20fdc717e45b5a52dc71a0c5650fee152604316b921f41383715","downloaded_from":"2026-09-10T00:26:58.831Z","last_downloaded_at":"2026-09-10T00:26:58.831Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483058","source_sha256":"61aacd54a222502413a12c137b3bd7034da6f413400de91de9d9100a8da3fe99"}},{"block":null,"heading":"Other Assets and Deferred Costs","paragraphs":[{"citation":"450-10-60-2","para":"60-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_590AC534-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For contingencies associated with insurance and <a href=\"/glossary/r/#reinsurance\" class=\"term\" title=\"A transaction in which a reinsurer (assuming entity), for a consideration (premium), assumes all or part of a risk undertaken originally by another insurer (ceding entity). For indemnity reinsurance, the legal rights of the insured are not affected by the reinsurance transaction and the insurance entity issuing the insurance contract remains liable to the insured for payment of policy benefits. Assumption or novation reinsurance contracts that are legal replacements of one insurer by another extinguish the ceding entity's liability to the policyholder.\"><span>reinsurance</span></a> contracts that do not transfer insurance risk, see Section <a altsource=\"GUID-3460DAA7-3926-4A35-BF19-FD8C42B70408.ditamap\" class=\"ditamap\">340-30</a>. </span></span></div></div>","snippet":"For contingencies associated with insurance and reinsurance contracts that do not transfer insurance risk, see Section 340-30.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:439ffd5b9332cbdf78c4dfe4e625f960e9b59fae1e1fcc08360ab72a96a44129","downloaded_from":"2026-09-10T00:26:58.831Z","last_downloaded_at":"2026-09-10T00:26:58.831Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483058","source_sha256":"61aacd54a222502413a12c137b3bd7034da6f413400de91de9d9100a8da3fe99"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:96c9448a7123f97b1464bb1fc635bb3d1d166da6eb868da65c4620d849938442","downloaded_from":"2026-09-10T00:26:58.831Z","last_downloaded_at":"2026-09-10T00:26:58.831Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483058","source_sha256":"61aacd54a222502413a12c137b3bd7034da6f413400de91de9d9100a8da3fe99"}},{"block":null,"heading":"Revenue Recognition","paragraphs":[{"citation":"450-10-60-3","para":"60-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_590AC618-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See the guidance on estimating and constraining estimates of variable consideration (for example, a sale with a right of return) in paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/606/10/#606-10-32-5\" class=\"xref\">606-10-32-5 through 32-14</a></div> included in the <a href=\"/glossary/t/#transaction-price\" class=\"term\" title=\"The amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties.\"><span>transaction price</span></a> for <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>.</span></span></div></div>","snippet":"See the guidance on estimating and constraining estimates of variable consideration (for example, a sale with a right of return) in paragraphs 606-10-32-5 through 32-14 included in the transaction price for contracts wit…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dbbfb063978e921d2cbba25e69d50ee03ff995ac537de8fbf50e59862e4ac900","downloaded_from":"2026-09-10T00:26:58.831Z","last_downloaded_at":"2026-09-10T00:26:58.831Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483058","source_sha256":"61aacd54a222502413a12c137b3bd7034da6f413400de91de9d9100a8da3fe99"}},{"citation":"450-10-60-4","para":"60-4","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_590AC71C-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For cases in which a nonmonetary asset is destroyed or damaged (that is, an involuntary conversion) and the amount of monetary assets to be received is uncertain, see paragraph <a href=\"/asc/610/30/#610-30-25-4\" class=\"xref\">610-30-25-4</a>. </span></span></div></div>","snippet":"For cases in which a nonmonetary asset is destroyed or damaged (that is, an involuntary conversion) and the amount of monetary assets to be received is uncertain, see paragraph 610-30-25-4.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ae14203fe784f503bd7f0bae1cf1e3c26d85101563e9894a7aa23c08e9797ee","downloaded_from":"2026-09-10T00:26:58.831Z","last_downloaded_at":"2026-09-10T00:26:58.831Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483058","source_sha256":"61aacd54a222502413a12c137b3bd7034da6f413400de91de9d9100a8da3fe99"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3aac1ecc8750972cbb998771868feb9979cb2642540234e01876373923afb08c","downloaded_from":"2026-09-10T00:26:58.831Z","last_downloaded_at":"2026-09-10T00:26:58.831Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483058","source_sha256":"61aacd54a222502413a12c137b3bd7034da6f413400de91de9d9100a8da3fe99"}},{"block":null,"heading":"Other Expenses","paragraphs":[{"citation":"450-10-60-5","para":"60-5","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_590AC819-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For accounting by an insured entity for the contingencies associated with a multiple-year retrospectively rated insurance contract accounted for as insurance, see the Multiple-Year Retrospectively Rated Contracts Subsections of Subtopic <a altsource=\"GUID-2ED7ACCB-8936-4974-98DA-A89EAD3FE6D0.ditamap\" class=\"ditamap\">720-20</a>. </span></span></div></div>","snippet":"For accounting by an insured entity for the contingencies associated with a multiple-year retrospectively rated insurance contract accounted for as insurance, see the Multiple-Year Retrospectively Rated Contracts Subsect…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1842f03be17752ab8bd8b26ea6aaf4b02135085f16cc64fd7bdf643902b21216","downloaded_from":"2026-09-10T00:26:58.831Z","last_downloaded_at":"2026-09-10T00:26:58.831Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483058","source_sha256":"61aacd54a222502413a12c137b3bd7034da6f413400de91de9d9100a8da3fe99"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c5fed380dd3d80486f830cc8fee17f2730b7a8036071d6410cfa054e24f5a9e0","downloaded_from":"2026-09-10T00:26:58.831Z","last_downloaded_at":"2026-09-10T00:26:58.831Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483058","source_sha256":"61aacd54a222502413a12c137b3bd7034da6f413400de91de9d9100a8da3fe99"}},{"block":null,"heading":"Income Taxes","paragraphs":[{"citation":"450-10-60-6","para":"60-6","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_590AC8FA-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For accounting for uncertainty in income taxes, see Section <a altsource=\"GUID-7958AA0A-7DBB-49C1-ABB1-099225AE13D3.ditamap\" class=\"ditamap\">740-10-25</a>. </span></span></div></div>","snippet":"For accounting for uncertainty in income taxes, see Section 740-10-25.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:78e965bd7e304b561e8247863e8cecea175245534cae1a336e46a4a950546353","downloaded_from":"2026-09-10T00:26:58.831Z","last_downloaded_at":"2026-09-10T00:26:58.831Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483058","source_sha256":"61aacd54a222502413a12c137b3bd7034da6f413400de91de9d9100a8da3fe99"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:955b86782af22c0874295e3c5907b36989ab6316a7dc2f3902e808eb6798fadb","downloaded_from":"2026-09-10T00:26:58.831Z","last_downloaded_at":"2026-09-10T00:26:58.831Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483058","source_sha256":"61aacd54a222502413a12c137b3bd7034da6f413400de91de9d9100a8da3fe99"}},{"block":null,"heading":"Business Combinations","paragraphs":[{"citation":"450-10-60-7","para":"60-7","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_590AC9DD-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For recognition of contingent obligations for contractual termination benefits and curtailment losses under employee benefit plans that will be triggered by the consummation of the business combination, see paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/805/20/#805-20-55-50\" class=\"xref\">805-20-55-50 through 55-51</a></div>. </span></span></div></div>","snippet":"For recognition of contingent obligations for contractual termination benefits and curtailment losses under employee benefit plans that will be triggered by the consummation of the business combination, see paragraphs 80…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4249ec5923e517c1c9c5b747a6ea463f59b61c823d76e18fd73ea44d86199815","downloaded_from":"2026-09-10T00:26:58.831Z","last_downloaded_at":"2026-09-10T00:26:58.831Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483058","source_sha256":"61aacd54a222502413a12c137b3bd7034da6f413400de91de9d9100a8da3fe99"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:646fcb54d8a06dcff9af12f293c0d0447a86d714ca370671a2d0a9f1af8da832","downloaded_from":"2026-09-10T00:26:58.831Z","last_downloaded_at":"2026-09-10T00:26:58.831Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483058","source_sha256":"61aacd54a222502413a12c137b3bd7034da6f413400de91de9d9100a8da3fe99"}},{"block":null,"heading":"Leases","paragraphs":[{"citation":"450-10-60-8","para":"60-8","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_590ACB83-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For <a href=\"/glossary/v/#variable-lease-payments\" class=\"term\" title=\"Payments made by a lessee to a lessor for the right to use an underlying asset that vary because of changes in facts or circumstances occurring after the commencement date, other than the passage of time.\"><span>variable lease payments</span></a>, see paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/842/20/#842-20-55-1\" class=\"xref\">842-20-55-1 through 55-2</a></div>. </span></span></div></div>","snippet":"For variable lease payments, see paragraphs 842-20-55-1 through 55-2.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:33e1bd95bf2643cf179a17d15282862043e417dd03da6cab874a7a5bdac278a6","downloaded_from":"2026-09-10T00:26:58.831Z","last_downloaded_at":"2026-09-10T00:26:58.831Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483058","source_sha256":"61aacd54a222502413a12c137b3bd7034da6f413400de91de9d9100a8da3fe99"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:45853c67c385068704a2fe2d75370d7c7c457a8d1759deb23271a0ebb928dbda","downloaded_from":"2026-09-10T00:26:58.831Z","last_downloaded_at":"2026-09-10T00:26:58.831Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483058","source_sha256":"61aacd54a222502413a12c137b3bd7034da6f413400de91de9d9100a8da3fe99"}},{"block":null,"heading":"Financial Services—Insurance","paragraphs":[{"citation":"450-10-60-9","para":"60-9","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_590ACC52-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For contingencies that arise when an insurance entity or a reinsurance entity issues an insurance contract, see Subtopic <a altsource=\"GUID-DE23C1D2-8518-4C4F-B092-B41011D05673.ditamap\" class=\"ditamap\">944-40</a>. </span></span></div></div>","snippet":"For contingencies that arise when an insurance entity or a reinsurance entity issues an insurance contract, see Subtopic 944-40.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:69b99245b3656f51e931190c3a56a327a40d0bdd9acd72cbd4ec45d9063c3308","downloaded_from":"2026-09-10T00:26:58.831Z","last_downloaded_at":"2026-09-10T00:26:58.831Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483058","source_sha256":"61aacd54a222502413a12c137b3bd7034da6f413400de91de9d9100a8da3fe99"}},{"citation":"450-10-60-10","para":"60-10","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_590ACD1E-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For contingencies associated with a reinsurance contract between insurance entities (including retrocession), see Section <a altsource=\"GUID-D419DBDC-F5E9-4982-9FEC-8C9AD90DCC4D.ditamap\" class=\"ditamap\">944-20-15</a>. </span></span></div></div>","snippet":"For contingencies associated with a reinsurance contract between insurance entities (including retrocession), see Section 944-20-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f47ee3b52f4a646b58c708923736844b21824726d6b86b261376b1eb080c8fba","downloaded_from":"2026-09-10T00:26:58.831Z","last_downloaded_at":"2026-09-10T00:26:58.831Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483058","source_sha256":"61aacd54a222502413a12c137b3bd7034da6f413400de91de9d9100a8da3fe99"}},{"citation":"450-10-60-11","para":"60-11","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_590ACDE1-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For contingencies associated with multiple-year retrospectively rated contracts, see Subtopic <a altsource=\"GUID-F4341DED-0F5B-433D-8291-11B4BCC32084.ditamap\" class=\"ditamap\">944-20</a>. </span></span></div></div>","snippet":"For contingencies associated with multiple-year retrospectively rated contracts, see Subtopic 944-20.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6f2e7ee9fd9435895dbea512cca743bb6e99cc72d6ab7fd86a171ae104e2225c","downloaded_from":"2026-09-10T00:26:58.831Z","last_downloaded_at":"2026-09-10T00:26:58.831Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483058","source_sha256":"61aacd54a222502413a12c137b3bd7034da6f413400de91de9d9100a8da3fe99"}},{"citation":"450-10-60-12","para":"60-12","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":"sha256:920124ee7cd6d1ae6c78280037c722e90c79181b4fc0d8d773f0716cc8624c70","downloaded_from":"2026-09-10T00:26:58.831Z","last_downloaded_at":"2026-09-10T00:26:58.831Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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