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Pending content is not necessarily effective.","topic":"450","topic_title":"Contingencies","subtopic":"450-912","subtopic_title":"Contractors—Federal Government","section":{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"450-912-25-1","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Paragraph superseded by Accounting Standards Update No. 2014-09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","snippet":"Paragraph superseded by Accounting Standards Update No.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:a7b918e08e19ecbeb28c2cf4d131075da2fb2017cdb441fb1e171a362667a60d","downloaded_from":"2026-09-10T00:28:25.535Z","last_downloaded_at":"2026-09-10T00:28:25.535Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477238","source_sha256":"2c731a1ac49120c5f6d89eba0516879bb5095aa78b8f51b9347c1de75f43715e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1eaa634639d9cf1b3917a746387bbe2091d7ff2564b721376a85391cc186ba93","downloaded_from":"2026-09-10T00:28:25.535Z","last_downloaded_at":"2026-09-10T00:28:25.535Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477238","source_sha256":"2c731a1ac49120c5f6d89eba0516879bb5095aa78b8f51b9347c1de75f43715e"}},{"block":null,"heading":"Subcontractor Claims","paragraphs":[{"citation":"450-912-25-2","para":"25-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">For a discussion of <a href=\"/glossary/s/#subcontractor-claims\" class=\"term\" title=\"Those obligations of a contractor to a subcontractor that arise from the subcontractor's costs incurred through transactions that were related to a contract terminated but did not result in the transfer of billable materials or services to the contractor before termination.\"><span>subcontractor claims</span></a> as they relate to contingencies, see paragraph <a href=\"/asc/912/20/#912-20-25-3\" class=\"xref\">912-20-25-3</a>.</div></div>","snippet":"For a discussion of subcontractor claims as they relate to contingencies, see paragraph 912-20-25-3.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e6d3863481037dd262164d591a048d0637d7b144024700e4979735129f9b116","downloaded_from":"2026-09-10T00:28:25.535Z","last_downloaded_at":"2026-09-10T00:28:25.535Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477238","source_sha256":"2c731a1ac49120c5f6d89eba0516879bb5095aa78b8f51b9347c1de75f43715e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:40c7338e062e7c5b69c1e6cb48f0f1ba64822374b9c3fc08036385f183aeb0de","downloaded_from":"2026-09-10T00:28:25.535Z","last_downloaded_at":"2026-09-10T00:28:25.535Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477238","source_sha256":"2c731a1ac49120c5f6d89eba0516879bb5095aa78b8f51b9347c1de75f43715e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3d15964b7e463a98ae2d0abe89e341643c6bb78037df4ce7c587b3640a5e0185","downloaded_from":"2026-09-10T00:28:25.535Z","last_downloaded_at":"2026-09-10T00:28:25.535Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477238","source_sha256":"2c731a1ac49120c5f6d89eba0516879bb5095aa78b8f51b9347c1de75f43715e"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3d15964b7e463a98ae2d0abe89e341643c6bb78037df4ce7c587b3640a5e0185","downloaded_from":"2026-09-10T00:28:25.535Z","last_downloaded_at":"2026-09-10T00:28:25.535Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477238","source_sha256":"2c731a1ac49120c5f6d89eba0516879bb5095aa78b8f51b9347c1de75f43715e"}}