{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/470/970/#00-status","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":"470-970","subtopic_title":"Real Estate—General","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"470-970-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div><div class=\"norm-text\"><table class=\"asc-table\" id=\"SL51794170-203503\"><tr><td class=\"entry\"><strong class=\"ph b\">Paragraph</strong></td><td class=\"entry\"><strong class=\"ph b\">Action</strong></td><td class=\"entry\"><strong class=\"ph b\">Accounting Standards Update</strong></td><td class=\"entry\"><strong class=\"ph b\">Date</strong></td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/asc/470/970/#470-970-25-5\" class=\"xref\">970-470-25-5</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n970-470-25-5 | Amended | Accounting Standards Update No. 2014-09 | 05/28/2014 |","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1cf97b8dd2e9ae3564926fa14d589890c9cc22ef1856697ad7e157c51c6bb815","downloaded_from":"2026-09-10T00:35:02.025Z","last_downloaded_at":"2026-09-10T00:35:02.025Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478217","source_sha256":"59fc9551d917bd959b3781b0640f541b34372cf3b535eaea6f9391c1b15cc85e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fc7693d032903487e5f19655e79fdf0d68cdab2f09727dfb6debeddc43748f5a","downloaded_from":"2026-09-10T00:35:02.025Z","last_downloaded_at":"2026-09-10T00:35:02.025Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478217","source_sha256":"59fc9551d917bd959b3781b0640f541b34372cf3b535eaea6f9391c1b15cc85e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb975f07ea91dbbfaf5e05d19b461d73f14e93969517a459d8c300bb2dde6259","downloaded_from":"2026-09-10T00:35:02.025Z","last_downloaded_at":"2026-09-10T00:35:02.025Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478217","source_sha256":"59fc9551d917bd959b3781b0640f541b34372cf3b535eaea6f9391c1b15cc85e"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb975f07ea91dbbfaf5e05d19b461d73f14e93969517a459d8c300bb2dde6259","downloaded_from":"2026-09-10T00:35:02.025Z","last_downloaded_at":"2026-09-10T00:35:02.025Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478217","source_sha256":"59fc9551d917bd959b3781b0640f541b34372cf3b535eaea6f9391c1b15cc85e"}}