{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/470/20/#25-recognition","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":"470","topic_title":"Debt","subtopic":"470-20","subtopic_title":"Debt with Conversion and Other Options","section":{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":"Overall","paragraphs":[{"citation":"470-20-25-1","para":"25-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The guidance in this Section shall be considered after consideration of the guidance in the Fair Value Option Subsections of Subtopic <a altsource=\"GUID-949FE0F4-4A71-425B-8009-76B1AB716B1C.ditamap\" class=\"ditamap\">825-10</a> on financial instruments and the guidance in Subtopic <a altsource=\"GUID-E43ECFE5-0C50-4112-B453-71000DB00939.ditamap\" class=\"ditamap\">815-15</a> on bifurcation of embedded derivatives, as applicable. The guidance in this Section is organized as follows:<ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\">Debt instruments with detachable warrants</div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Subparagraph superseded by Accounting Standards Update No. 2020-06</a>.</div></li><li class=\"li-norm\"><span class=\"linum\">c</span><div class=\"p\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Subparagraph superseded by Accounting Standards Update No. 2020-06</a>.</div></li><li class=\"li-norm\"><span class=\"linum\">d</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_5FAB890B-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Convertible debt instruments</span></span></div></li><li class=\"li-norm\"><span class=\"linum\">e</span><div class=\"p\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Subparagraph superseded by Accounting Standards Update No. 2020-06</a>.</div></li><li class=\"li-norm\"><span class=\"linum\">f</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_5FAB8A72-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Own-share lending arrangements issued in contemplation of convertible debt issuance.</span></span></div></li></ol></div></div>","snippet":"The guidance in this Section shall be considered after consideration of the guidance in the Fair Value Option Subsections of Subtopic 825-10 on financial instruments and the guidance in Subtopic 815-15 on bifurcation of …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0808a47cf7acea9dba8f6610ba1be4768d2b302d21becf453061de423456e002","downloaded_from":"2026-09-10T00:31:23.281Z","last_downloaded_at":"2026-09-10T00:31:23.281Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481284","source_sha256":"b8f679e692294d34e0d33af8bbfcfacac79b0f687bec5c0923bfcd64f1c7a51c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:60333e0506d2890ad4c8f3f83b85c67da9a8c01967502c9d00da8412297d4cf8","downloaded_from":"2026-09-10T00:31:23.281Z","last_downloaded_at":"2026-09-10T00:31:23.281Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481284","source_sha256":"b8f679e692294d34e0d33af8bbfcfacac79b0f687bec5c0923bfcd64f1c7a51c"}},{"block":null,"heading":"Debt Instruments with Detachable Warrants","paragraphs":[{"citation":"470-20-25-2","para":"25-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_5FAB8BF7-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Proceeds from the sale of a debt instrument with stock purchase warrants (detachable call options) shall be allocated to the two elements </span></span><span class=\"sfragment\" id=\"sfr_5FAB8D9B-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">based on the relative <a href=\"/glossary/f/#fair-value\" class=\"term\" title=\"The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.\"><span>fair values</span></a> of the debt instrument without the warrants and of the warrants themselves at <a href=\"/glossary/t/#time-of-issuance\" class=\"term\" title=\"The date when agreement as to terms has been reached and announced, even though the agreement is subject to certain further actions, such as directors' or stockholders' approval.\"><span>time of issuance</span></a>. </span></span><span class=\"sfragment\" id=\"sfr_5FAB8F77-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The portion of the proceeds so allocated to the warrants shall be accounted for as paid-in capital. </span></span><span class=\"sfragment\" id=\"sfr_5FAB90F3-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The remainder of the proceeds shall be allocated to the debt instrument portion of the transaction. </span></span><span class=\"sfragment\" id=\"sfr_5FAB9265-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">This usually results in a discount (or, occasionally, a reduced premium), </span></span><span class=\"sfragment\" id=\"sfr_5FAB93D8-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">which shall be accounted for under Topic <a altsource=\"GUID-AC1D0F5C-2199-496C-9FF0-FAE561FCBAAA.ditamap\" class=\"ditamap\">835</a>. </span></span></div></div>","snippet":"Proceeds from the sale of a debt instrument with stock purchase warrants (detachable call options) shall be allocated to the two elements based on the relative fair values of the debt instrument without the warrants and …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e98111dec0e5a0f59b8eabeb94c1664e257740a08c7869ed32f5eb0ce634fa55","downloaded_from":"2026-09-10T00:31:23.281Z","last_downloaded_at":"2026-09-10T00:31:23.281Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481284","source_sha256":"b8f679e692294d34e0d33af8bbfcfacac79b0f687bec5c0923bfcd64f1c7a51c"}},{"citation":"470-20-25-3","para":"25-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_5FAB954A-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The same accounting treatment applies to issues of debt instruments (issued with detachable warrants) that may be surrendered in settlement of the exercise price of the warrant. </span></span><span class=\"sfragment\" id=\"sfr_5FAB96E2-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">However, if stock purchase warrants are not detachable from the debt instrument and the debt instrument must be surrendered to exercise the warrant, the two instruments taken together are substantially equivalent to a convertible debt instrument and the accounting specified in paragraph <a href=\"/asc/470/20/#470-20-25-12\" class=\"xref\">470-20-25-12</a> shall apply. </span></span></div></div>","snippet":"The same accounting treatment applies to issues of debt instruments (issued with detachable warrants) that may be surrendered in settlement of the exercise price of the warrant. However, if stock purchase warrants are no…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae29f5091fb86caefc9a1020a1eee300da1e932fc711708d83c49eb393c3fff3","downloaded_from":"2026-09-10T00:31:23.281Z","last_downloaded_at":"2026-09-10T00:31:23.281Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481284","source_sha256":"b8f679e692294d34e0d33af8bbfcfacac79b0f687bec5c0923bfcd64f1c7a51c"}},{"citation":"470-20-25-4","para":"25-4","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2020-06</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2020-06.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:99de836a69115f40530e577a2631c59877e798c256e0029d3efccefbaa778eb5","downloaded_from":"2026-09-10T00:31:23.281Z","last_downloaded_at":"2026-09-10T00:31:23.281Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481284","source_sha256":"b8f679e692294d34e0d33af8bbfcfacac79b0f687bec5c0923bfcd64f1c7a51c"}},{"citation":"470-20-25-5","para":"25-5","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2020-06</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2020-06.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2a13685fda6e246d1b9f43cba899d98aa32ffddacd2f483644e5d8c8d0f246c7","downloaded_from":"2026-09-10T00:31:23.281Z","last_downloaded_at":"2026-09-10T00:31:23.281Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481284","source_sha256":"b8f679e692294d34e0d33af8bbfcfacac79b0f687bec5c0923bfcd64f1c7a51c"}},{"citation":"470-20-25-6","para":"25-6","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2020-06</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2020-06.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f3cca43de3c8187e4e3e101aead5474771c27fc3b70dc03c2c223aaa4459517d","downloaded_from":"2026-09-10T00:31:23.281Z","last_downloaded_at":"2026-09-10T00:31:23.281Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481284","source_sha256":"b8f679e692294d34e0d33af8bbfcfacac79b0f687bec5c0923bfcd64f1c7a51c"}},{"citation":"470-20-25-7","para":"25-7","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2020-06</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2020-06.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:37ca1e170fce1d0bd22ed178dae99cc5cbfa61ba9a1350125055d46458f61968","downloaded_from":"2026-09-10T00:31:23.281Z","last_downloaded_at":"2026-09-10T00:31:23.281Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481284","source_sha256":"b8f679e692294d34e0d33af8bbfcfacac79b0f687bec5c0923bfcd64f1c7a51c"}},{"citation":"470-20-25-8","para":"25-8","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2020-06</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2020-06.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eb1e0398ac8c869a39a9de4bb25e8b7854ce8fe0766558f8e92b5041a5292172","downloaded_from":"2026-09-10T00:31:23.281Z","last_downloaded_at":"2026-09-10T00:31:23.281Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481284","source_sha256":"b8f679e692294d34e0d33af8bbfcfacac79b0f687bec5c0923bfcd64f1c7a51c"}},{"citation":"470-20-25-9","para":"25-9","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2020-06</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2020-06.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e7dcb7356f05e62fd194cfe0e56b89968609ffc7724cfad6a041af9c2d4354d2","downloaded_from":"2026-09-10T00:31:23.281Z","last_downloaded_at":"2026-09-10T00:31:23.281Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481284","source_sha256":"b8f679e692294d34e0d33af8bbfcfacac79b0f687bec5c0923bfcd64f1c7a51c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:995c806e218579e02e0a8ce3bcd49846a45aba64d20da3525d19255401aace64","downloaded_from":"2026-09-10T00:31:23.281Z","last_downloaded_at":"2026-09-10T00:31:23.281Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481284","source_sha256":"b8f679e692294d34e0d33af8bbfcfacac79b0f687bec5c0923bfcd64f1c7a51c"}},{"block":null,"heading":"Convertible Debt Instruments","paragraphs":[{"citation":"470-20-25-10","para":"25-10","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2020-06</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2020-06.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b3cb2cc6e884aefad5cb77122f4cdd7c50c1ee9b41e7124b1bec8ceb71b94aa0","downloaded_from":"2026-09-10T00:31:23.281Z","last_downloaded_at":"2026-09-10T00:31:23.281Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481284","source_sha256":"b8f679e692294d34e0d33af8bbfcfacac79b0f687bec5c0923bfcd64f1c7a51c"}},{"citation":"470-20-25-11","para":"25-11","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2020-06</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2020-06.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4333f54a63c9a820bd0c3a8cf15616a01d6d23bb3e2fe97ee9f01f1797ef8843","downloaded_from":"2026-09-10T00:31:23.281Z","last_downloaded_at":"2026-09-10T00:31:23.281Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481284","source_sha256":"b8f679e692294d34e0d33af8bbfcfacac79b0f687bec5c0923bfcd64f1c7a51c"}},{"citation":"470-20-25-12","para":"25-12","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_5FABC3EC-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">A debt with an embedded conversion feature shall be accounted for in its entirety as a liability and no portion of the proceeds from the issuance of the convertible debt instrument </span></span><span class=\"sfragment\" id=\"sfr_5FABC5D4-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">shall be accounted for as attributable to the conversion feature </span></span><span class=\"sfragment\" id=\"sfr_5FABC7AB-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">unless the conversion feature is required to be accounted for separately as an embedded derivative under Subtopic <a altsource=\"GUID-E43ECFE5-0C50-4112-B453-71000DB00939.ditamap\" class=\"ditamap\">815-15</a> or the conversion feature results in a premium that is subject to the guidance in paragraph <a href=\"/asc/470/20/#470-20-25-13\" class=\"xref\">470-20-25-13</a>.</span></span></div></div>","snippet":"A debt with an embedded conversion feature shall be accounted for in its entirety as a liability and no portion of the proceeds from the issuance of the convertible debt instrument shall be accounted for as attributable …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:60f95b2c412511645143d2437938d88a4f449a24d6ebd6a57723b44f29c3817f","downloaded_from":"2026-09-10T00:31:23.281Z","last_downloaded_at":"2026-09-10T00:31:23.281Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481284","source_sha256":"b8f679e692294d34e0d33af8bbfcfacac79b0f687bec5c0923bfcd64f1c7a51c"}},{"citation":"470-20-25-13","para":"25-13","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_5FABCF57-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">If a convertible debt instrument is issued at a substantial premium, there is a presumption that such premium represents paid-in capital.</span></span></div></div>","snippet":"If a convertible debt instrument is issued at a substantial premium, there is a presumption that such premium represents paid-in capital.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5df4d57108694d788e13798a397aeb77ba6d2a3a937c200abd639a147eabc291","downloaded_from":"2026-09-10T00:31:23.281Z","last_downloaded_at":"2026-09-10T00:31:23.281Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481284","source_sha256":"b8f679e692294d34e0d33af8bbfcfacac79b0f687bec5c0923bfcd64f1c7a51c"}},{"citation":"470-20-25-14","para":"25-14","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_5FABD161-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">If a debt instrument has a conversion option that continuously resets as the underlying stock price increases or decreases so as to provide a fixed value of common stock to the holder at any conversion date, the instrument shall be considered stock-settled debt </span></span><span class=\"sfragment\" id=\"sfr_5FABD31F-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">that is subject to the guidance in Subtopic <a altsource=\"GUID-D6849FE8-27A8-4E26-B715-0C08913C223E.ditamap\" class=\"ditamap\">480-10</a> or other Subtopics (such as Subtopic <a altsource=\"GUID-C631B5AD-EFF9-4C7A-9219-97A3702507D7.ditamap\" class=\"ditamap\">718-10</a>, <a altsource=\"GUID-E43ECFE5-0C50-4112-B453-71000DB00939.ditamap\" class=\"ditamap\">815-15</a>, or <a altsource=\"GUID-949FE0F4-4A71-425B-8009-76B1AB716B1C.ditamap\" class=\"ditamap\">825-10</a>). </span></span>Example 4 (see paragraph <a href=\"/asc/470/20/#470-20-55-18\" class=\"xref\">470-20-55-18</a>) illustrates application of the guidance in this paragraph.</div></div>","snippet":"If a debt instrument has a conversion option that continuously resets as the underlying stock price increases or decreases so as to provide a fixed value of common stock to the holder at any conversion date, the instrume…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:da0a646e727d0a25c51a454f923df0160d8b70834756333f99e5a97a33851ed4","downloaded_from":"2026-09-10T00:31:23.281Z","last_downloaded_at":"2026-09-10T00:31:23.281Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481284","source_sha256":"b8f679e692294d34e0d33af8bbfcfacac79b0f687bec5c0923bfcd64f1c7a51c"}},{"citation":"470-20-25-15","para":"25-15","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_5FABD537-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">If the issuance transaction for a convertible debt instrument within the scope of this Subtopic includes other unstated (or stated) rights or privileges in addition to the convertible debt instrument, a portion of the initial proceeds shall be attributed to those rights and privileges based on the guidance in other applicable U.S. generally accepted accounting principles (GAAP).</span></span></div></div>","snippet":"If the issuance transaction for a convertible debt instrument within the scope of this Subtopic includes other unstated (or stated) rights or privileges in addition to the convertible debt instrument, a portion of the in…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:56cb42f65c2d3f518f44356323541d6036830431eaeb38f6e846cef99af10643","downloaded_from":"2026-09-10T00:31:23.281Z","last_downloaded_at":"2026-09-10T00:31:23.281Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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timestamps","source_key":"1943274/2147481284","source_sha256":"b8f679e692294d34e0d33af8bbfcfacac79b0f687bec5c0923bfcd64f1c7a51c"}},{"citation":"470-20-25-20","para":"25-20","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2020-06/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2020-06</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2020-06.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8330399cecb6b9ef5451e4da2dc09adcc27928b17368ce30adb69ce058534927","downloaded_from":"2026-09-10T00:31:23.281Z","last_downloaded_at":"2026-09-10T00:31:23.281Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481284","source_sha256":"b8f679e692294d34e0d33af8bbfcfacac79b0f687bec5c0923bfcd64f1c7a51c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f22d59e0d0cd5a161257ee26d4b8a268938f2daf81db380b4adac42eddde587c","downloaded_from":"2026-09-10T00:31:23.281Z","last_downloaded_at":"2026-09-10T00:31:23.281Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481284","source_sha256":"b8f679e692294d34e0d33af8bbfcfacac79b0f687bec5c0923bfcd64f1c7a51c"}},{"block":null,"heading":"Own-Share Lending Arrangements Issued in Contemplation of Convertible Debt Issuance","paragraphs":[{"citation":"470-20-25-20A","para":"25-20A","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_5FABEE82-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">At the date of issuance, a share-lending arrangement entered into on an entity's own shares in contemplation of a convertible debt offering or other financing shall be measured at fair value (in accordance with Topic <a altsource=\"GUID-0C8D9651-1182-4A36-827F-0C71E4C9D9F4.ditamap\" class=\"ditamap\">820</a>) and recognized as an issuance cost, with an offset to additional paid-in capital in the financial statements of the entity.</span></span></div></div>","snippet":"At the date of issuance, a share-lending arrangement entered into on an entity's own shares in contemplation of a convertible debt offering or other financing shall be measured at fair value (in accordance with Topic 820…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3e4e394bbf08f3558f3d38d69f07c21db547cc171caf68b6e40db9e004bc8b6d","downloaded_from":"2026-09-10T00:31:23.281Z","last_downloaded_at":"2026-09-10T00:31:23.281Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481284","source_sha256":"b8f679e692294d34e0d33af8bbfcfacac79b0f687bec5c0923bfcd64f1c7a51c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cc6f3fed939ef7988ba49d9c0e3d5c08b07118e743eb5129968e62130054b3e3","downloaded_from":"2026-09-10T00:31:23.281Z","last_downloaded_at":"2026-09-10T00:31:23.281Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not 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