{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/460/10/#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":"460","topic_title":"Guarantees","subtopic":"460-10","subtopic_title":"Overall","section":{"number":"60","label":"60 Relationships","anchor":"60-relationships","is_sec":false,"groups":[{"block":null,"heading":"Investments—Equity Method and Joint Ventures","paragraphs":[{"citation":"460-10-60-1","para":"60-1","html":"
For guaranteed obligations of an investee that is accounted for using the equity method, see paragraph 323-10-35-20.
","snippet":"For guaranteed obligations of an investee that is accounted for using the equity method, see paragraph 323-10-35-20.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4c90b0ddbc7d0b636fddcc171ba4e6223c8ec15bf17a0028979261f6f01cecd","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eb68b03dc3bc18c60305c974fec859f48bf5cafad3b6fc2f114be4d185c60661","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}},{"block":null,"heading":"Other Assets and Deferred Costs","paragraphs":[{"citation":"460-10-60-2","para":"60-2","html":"
For contractual guarantees for reimbursement of design and development costs related to long-term supply arrangements, see paragraph 340-10-25-3.
","snippet":"For contractual guarantees for reimbursement of design and development costs related to long-term supply arrangements, see paragraph 340-10-25-3.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64869113cde427ec22df04081970e3264d563a4cbe1c1d8d0210726cd412f2fd","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:680ea9ffc91f07638459241f82e64ce7d359f49ed97317c864a0a66d0f50bade","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}},{"block":null,"heading":"Property, Plant, and Equipment","paragraphs":[{"citation":"460-10-60-3","para":"60-3","html":"
For a seller's guarantee of a return of the buyer's investment in real estate or a seller's guarantee of a return on that investment for an extended period, see Subtopic 842-40 for sale and leaseback transactions.
","snippet":"For a seller's guarantee of a return of the buyer's investment in real estate or a seller's guarantee of a return on that investment for an extended period, see Subtopic 842-40 for sale and leaseback transactions.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:24659a2620019636dd0612a0ec656c262dec06b2be7609ccd6e32f8d326dcd44","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:40d76c98b1cc1cbc35c66e683e10508c82ed4386ce8f74166904a664ad3bae9c","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}},{"block":null,"heading":"Liabilities","paragraphs":[{"citation":"460-10-60-4","para":"60-4","html":"
For the guarantee obligation that results if a primary debtor becomes secondarily liable upon a release by a creditor, see paragraph 405-20-40-2.
","snippet":"For the guarantee obligation that results if a primary debtor becomes secondarily liable upon a release by a creditor, see paragraph 405-20-40-2.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:27c37be02534de732717191ee4ec37e3236bb0191cf015844ab03571124fddc3","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d79a253792289a463fefea8d747373d0bc54828acbecc21e0735b544d4e2f725","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}},{"block":null,"heading":"Distinguishing Liabilities from Equity","paragraphs":[{"citation":"460-10-60-5","para":"60-5","html":"
For an entity's guarantee of the value of an asset, liability, or equity security of another entity that may require or permit settlement in the entity's equity shares, see paragraph 480-10-55-23.
","snippet":"For an entity's guarantee of the value of an asset, liability, or equity security of another entity that may require or permit settlement in the entity's equity shares, see paragraph 480-10-55-23.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d5b8fc29af50a029b7e55acd067f391305f9b64f9c972988bb6104b96c679328","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}},{"citation":"460-10-60-6","para":"60-6","html":"
For a freestanding put option indexed to a subsidiary's equity shares, see paragraphs
480-10-55-53 through 55-58
.
","snippet":"For a freestanding put option indexed to a subsidiary's equity shares, see paragraphs 480-10-55-53 through 55-58.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db7ebcb58b1225c096a1777eb32a422acec31624b57c4212d22853f79a694b5b","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}},{"citation":"460-10-60-7","para":"60-7","html":"
For embedded put options indexed to the stock of a consolidated subsidiary, see paragraphs
480-10-55-59 through 55-62
.
","snippet":"For embedded put options indexed to the stock of a consolidated subsidiary, see paragraphs 480-10-55-59 through 55-62.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad79c1d94d9d52b34f3501394624b3ea8ffb5fc2f6b895c2d09f76d8625c0458","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}},{"citation":"460-10-60-8","para":"60-8","html":"
Paragraph superseded by Accounting Standards Update No. 2014-09.
","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:c6c9fe3685bd3930fcec4cd0599acb4b48d0a5a3c5ba1be9e2a7f1b0f03c57ea","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}},{"citation":"460-10-60-9","para":"60-9","html":"
Paragraph superseded by Accounting Standards Update No. 2014-09.
","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:d77c4521c0c288f4b1673e856aaad9d7936becad50b707ee815292ba4707d191","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}},{"citation":"460-10-60-10","para":"60-10","html":"
Paragraph superseded by Accounting Standards Update No. 2014-09.
","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:f16f83e93573f019020cea1f7f2e2c1556093a701db5c45e727c7a58ae0f6fbb","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f1fde27f72b986424f90445f2018292779a06cbc376ac5afba4afecb41fdf001","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}},{"block":null,"heading":"Compensation—Stock Compensation","paragraphs":[{"citation":"460-10-60-11","para":"60-11","html":"
For an employer's guarantee of the debt of an employee stock option plan, see paragraph 718-40-25-9.
","snippet":"For an employer's guarantee of the debt of an employee stock option plan, see paragraph 718-40-25-9.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:19224908c79546925971280dd67a719b3c5973160e4dee7bc5f4920118dc6f99","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:26a699db328f953a1fd66073e6cd7619c215d9f89c41a8fede240491b2e724eb","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}},{"block":null,"heading":"Business Combinations","paragraphs":[{"citation":"460-10-60-12","para":"60-12","html":"
For guarantees that represent contingent consideration in a business combination, see Subtopic 805-30.
","snippet":"For guarantees that represent contingent consideration in a business combination, see Subtopic 805-30.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4465d8ba8c8cf5019820a66c1410db93e14ac790a572ee862e78d152ea21cc0c","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9475fb2fb78f7bee0c17e508c2c22c489e8d946eec68c621e012bf2d85600d90","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}},{"block":null,"heading":"Consolidation","paragraphs":[{"citation":"460-10-60-13","para":"60-13","html":"
For guarantees of the value of the assets or liabilities of a variable interest entity (VIE), written put options on the assets of the VIE, or similar obligations, see paragraphs
810-10-55-25 through 55-26
.
","snippet":"For guarantees of the value of the assets or liabilities of a variable interest entity (VIE), written put options on the assets of the VIE, or similar obligations, see paragraphs 810-10-55-25 through 55-26.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d7a0cfe3cc92481d0685fc8a9e68317a495c6175bb10bc3e62e2cce1d350a9a","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}},{"citation":"460-10-60-14","para":"60-14","html":"
For freestanding derivative instruments indexed to, and potentially settled in, the stock of a consolidated subsidiary, see paragraphs 815-10-15-77 and 810-10-45-16A.
","snippet":"For freestanding derivative instruments indexed to, and potentially settled in, the stock of a consolidated subsidiary, see paragraphs 815-10-15-77 and 810-10-45-16A.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:858ab7bfe38aa6cf3fed8e6f7e6bf99b624ed1850b11befef86a8ade070d9a82","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:13f638bfd2d7e9eaa7ba79c48dca69e6aa5e86e2642caa1eaee11b19cc207453","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}},{"block":null,"heading":"Derivatives and Hedging","paragraphs":[{"citation":"460-10-60-15","para":"60-15","html":"
For weather derivatives, see Subtopic 815-45.
","snippet":"For weather derivatives, see Subtopic 815-45.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ad38245960b38067ff8bc8e5d13fbbcdff6233a533f382b402d12d637d6f14c","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2877915e06425afaebe1a1151ab1ddd8b52fbead16c7d3287cab1fa013f34be5","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}},{"block":null,"heading":"Leases","paragraphs":[{"citation":"460-10-60-16","para":"60-16","html":"
For the effect on the lease term of a provision or condition that in substance is a guarantee of a lessor's debt or a loan to a lessor by the lessee that is related to the underlying asset but is structured in such a manner that it does not represent a direct guarantee or loan, see the definition of lease term.
","snippet":"For the effect on the lease term of a provision or condition that in substance is a guarantee of a lessor's debt or a loan to a lessor by the lessee that is related to the underlying asset but is structured in such a man…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:648faadc8691c165799b0978bc58b4879ac6180fa7254b50cabc2ee8bae0b417","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}},{"citation":"460-10-60-17","para":"60-17","html":"
For the effects on lease payments of a guarantee by the lessee of the lessor's debt, see paragraph 842-10-30-6.
","snippet":"For the effects on lease payments of a guarantee by the lessee of the lessor's debt, see paragraph 842-10-30-6.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7f8b68dfd5bd3f98353124181a4a46bbbb6e9a1887a5c363055212bea818b7f9","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}},{"citation":"460-10-60-18","para":"60-18","html":"
For the effects on lease payments of a guarantee by the lessee of the residual value of the underlying asset at the expiration of the lease term, see paragraphs 842-10-30-5 and
842-10-55-34 through 55-36
.
","snippet":"For the effects on lease payments of a guarantee by the lessee of the residual value of the underlying asset at the expiration of the lease term, see paragraphs 842-10-30-5 and 842-10-55-34 through 55-36.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e2a24d786bacab28e3932e600ecba339d6466862a1039080800112b6ce10f221","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}},{"citation":"460-10-60-19","para":"60-19","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a68742f2bdf8636035c8d2d4c4d767576aff8d8f9c04109a12948e1e1cf22497","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}},{"citation":"460-10-60-20","para":"60-20","html":"
For a determination of whether a residual value guarantee is subject to the requirements of Topic 815, see paragraph 842-10-15-43.
","snippet":"For a determination of whether a residual value guarantee is subject to the requirements of Topic 815, see paragraph 842-10-15-43.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eb54c806358c0ed4b2297fd26d50f812a086bf03e9d396df4e9dacc2d751d5dd","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}},{"citation":"460-10-60-21","para":"60-21","html":"
For a commitment by a lessor to guarantee performance of the underlying asset in a manner more extensive than a typical product warranty or to effectively protect the lessee from obsolescence of the underlying asset, see paragraphs
842-10-55-32 through 55-33
.
","snippet":"For a commitment by a lessor to guarantee performance of the underlying asset in a manner more extensive than a typical product warranty or to effectively protect the lessee from obsolescence of the underlying asset, see…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:854d17098ec42124f6372b198067e145e8dd9a3a01e9efd36794ad0d995b2a11","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}},{"citation":"460-10-60-22","para":"60-22","html":"
For a manufacturer's guarantee of the resale value of equipment to the purchaser, see paragraphs
842-30-55-1 through 55-15
.
","snippet":"For a manufacturer's guarantee of the resale value of equipment to the purchaser, see paragraphs 842-30-55-1 through 55-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3027cdeed3e40f4e963e5e11cda864200ffb87a79c6a5999a541f2b74878e004","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}},{"citation":"460-10-60-23","para":"60-23","html":"
For a lessee's indemnification for environmental contamination, see paragraph 842-10-55-15.
","snippet":"For a lessee's indemnification for environmental contamination, see paragraph 842-10-55-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e7fe01dc7f63e360b05be1d87eabeb0895129b944698bdea507d1a58df026c2d","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}},{"citation":"460-10-60-24","para":"60-24","html":"
For a guarantee by a lessee of the underlying asset's residual value in a lease transaction, see paragraphs 842-10-30-5 and
842-10-55-34 through 55-36
.
","snippet":"For a guarantee by a lessee of the underlying asset's residual value in a lease transaction, see paragraphs 842-10-30-5 and 842-10-55-34 through 55-36.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1d2a8d3880f3e8a9ee8dbf324c1be63204d177a61a409060f0fc6dc4692575e4","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}},{"citation":"460-10-60-25","para":"60-25","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:89c64ea91588a133a861e2f2ec9c19c5d9fec9ded64b83d1be1a9eee44eaaaa9","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}},{"citation":"460-10-60-26","para":"60-26","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d5cf089316708cad1e5fed9b0053422115228f4b358199bc3ed00a6e77a7850","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}},{"citation":"460-10-60-27","para":"60-27","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d9b1c8165cf5ca72eb6d5a9d8cdb2fc10c51f9cf43f3e353afb95dad90a2fd7","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}},{"citation":"460-10-60-28","para":"60-28","html":"
Paragraph superseded by Accounting Standards Update No. 2012-04.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2012-04.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dee443c119e7d85c3d7577c9b20b2a733c404154b2de94194d552ee657caca95","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}},{"citation":"460-10-60-29","para":"60-29","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:41e4b8ddecdc1c1f161f28bec2ca3cb5cda1d50b108cf1d71b2018c8c3651ac1","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}},{"citation":"460-10-60-30","para":"60-30","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fee328a39f3ea50dc6c5771d2bab7a6239d0527097897e44ba99ee28e4669a63","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}},{"citation":"460-10-60-31","para":"60-31","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a1fcb59967d72eee043538bffa1113693f6ec72e6b923c2a974b42f3003edde0","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}},{"citation":"460-10-60-32","para":"60-32","html":"
For a guarantee by the seller-lessee of the underlying asset's residual value in a sale and leaseback transaction, see paragraphs
842-40-55-20 through 55-21
.
","snippet":"For a guarantee by the seller-lessee of the underlying asset's residual value in a sale and leaseback transaction, see paragraphs 842-40-55-20 through 55-21.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a81266541bf5d0a3fd8940ed39e66d99ea8ce0864a6c183034e868ca3f70d71","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}},{"citation":"460-10-60-33","para":"60-33","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d02556b091e8c7b8141593cf4fc35e9813b229fa7ab0a9e5ceeb7ceedb56686d","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f87ee462532bfd26d240a1e0b9fe695376294c30c5a25cb21e6935546cfd401","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}},{"block":null,"heading":"Transfers and Servicing","paragraphs":[{"citation":"460-10-60-34","para":"60-34","html":"
Paragraph superseded by Accounting Standards Update No. 2012-04.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2012-04.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:40ed5e4bb9a14425ed0e1f2ccb9341303ced472d9da9b2e21263e977e0186bc1","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}},{"citation":"460-10-60-35","para":"60-35","html":"
Paragraph superseded by Accounting Standards Update No. 2015-10.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-10.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:26b478a61d00740b5b76457b5f9d27ef05a35af994ce62b4f45bfb714888cf9c","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}},{"citation":"460-10-60-36","para":"60-36","html":"
For transactions that involve the sale of a marketable security to a third-party buyer, with the buyer's having an option to put the security back to the seller at a specified future date or dates for a fixed price, see the guidance beginning in paragraph 860-20-55-20.
","snippet":"For transactions that involve the sale of a marketable security to a third-party buyer, with the buyer's having an option to put the security back to the seller at a specified future date or dates for a fixed price, see …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e82124cc2064c63577d195ac4c4786f66f5b4b98786c3b8a427644012b007e9f","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}},{"citation":"460-10-60-37","para":"60-37","html":"
For a sale of mortgage servicing rights with a subservicing agreement in which the seller-subservicer directly or indirectly guarantees a yield to the buyer, see paragraphs
860-50-40-7 through 40-9
.
","snippet":"For a sale of mortgage servicing rights with a subservicing agreement in which the seller-subservicer directly or indirectly guarantees a yield to the buyer, see paragraphs 860-50-40-7 through 40-9.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d74dfb8b210f7dd46fc4072b320dd92f2b56a0dfade39184eb18e216db2d937","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}},{"citation":"460-10-60-38","para":"60-38","html":"
Paragraph superseded by Accounting Standards Update No. 2014-09.
","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:ddc4f68ecb96376b9d928469b21170df18d1ed0379a19c844b248f9918302dfb","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4abcac984377fe19720a722ec37247e2b8d75122e5f7d13ae9aa86e098765c27","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}},{"block":null,"heading":"Plan Accounting—Defined Benefit Pension Plans","paragraphs":[{"citation":"460-10-60-39","para":"60-39","html":"
For guaranteed investment contracts held by defined benefit pension plans, see paragraph 960-325-35-3.
","snippet":"For guaranteed investment contracts held by defined benefit pension plans, see paragraph 960-325-35-3.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fa1aabcb9156f9f47d71a6755974ef91d13e126183a3deed57f98eff8491014f","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c9b702afe7a455f5a5b8dad8e837495e664dc8c0f88bfdc271b3b9f56ab5cd6b","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}},{"block":null,"heading":"Real Estate—General","paragraphs":[{"citation":"460-10-60-40","para":"60-40","html":"
For an entity's agreement to either make up shortfalls in the annual debt service requirements or guarantee a tax increment financing entity's debt, see paragraph 970-470-25-3.
","snippet":"For an entity's agreement to either make up shortfalls in the annual debt service requirements or guarantee a tax increment financing entity's debt, see paragraph 970-470-25-3.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7fe7a2883e7e5c78fd90e10e8082638ddbfe6c2e810b3246ec6015fa7c651a91","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:65aa321cc336594bff254b4cb6ec3723bb219d8866620ed24fdecddcee017d34","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}},{"block":"Product Warranties","heading":"Revenue Recognition","paragraphs":[{"citation":"460-10-60-41","para":"60-41","html":"
For recognition of revenue for a warranty that is identified as a separate performance obligation, see paragraphs
606-10-55-30 through 55-35
.
","snippet":"For recognition of revenue for a warranty that is identified as a separate performance obligation, see paragraphs 606-10-55-30 through 55-35.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2b94ff4e4231ad55151bf9e4503b901841e037fa8139ae6858cfb44cfe667698","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:77f371f89279105740ac3b237297125c7ba01efcba3d44600ed30fadc303f368","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:34faf9ac511a32b9f447c775a35f0f873292378f6d8804ba6f93027feea81f66","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:34faf9ac511a32b9f447c775a35f0f873292378f6d8804ba6f93027feea81f66","downloaded_from":"2026-09-10T00:29:54.564Z","last_downloaded_at":"2026-09-10T00:29:54.564Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482366","source_sha256":"f711f27405aa34abdcd40b3661b6b154566a7a4cb04412ffc1cd837ef28024ae"}}