{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/505/50/","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.","number":"505-50","topic":"505","title":"Equity-Based Payments to Non-Employees","area":"Equity","paragraphs":121,"summary":"ASC 505-50 formerly governed the accounting for equity instruments (shares, options, warrants) issued to non-employees in exchange for goods or services, including measurement date, performance commitment, and counterparty-performance concepts. Every paragraph in the subtopic has been superseded — chiefly by ASU 2018-07 (Improvements to Nonemployee Share-Based Payment Accounting), with the share-based-payment-as-consideration-payable-to-a-customer paragraphs superseded earlier by ASU 2014-09 (Revenue from Contracts with Customers). As a result, the subtopic contains no operative guidance; nonemployee share-based payment awards are now accounted for under ASC 718.","concepts":["nonemployee share-based payment","equity instruments issued for goods or services","measurement date","performance commitment","superseded guidance","consideration payable to a customer","grant-date fair value"],"categories":["Stock compensation","Debt and equity","Transition and effective dates","Revenue"],"level":"intermediate","topic_title":"Equity","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"505-50-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
ContractSupersededAccounting Standards Update No. 2018-0706/20/2018
ContractAddedAccounting Standards Update No. 2014-0905/28/2014
Counterparty Performance ConditionsSupersededAccounting Standards Update No. 2018-0706/20/2018
Customer (1st def.)SupersededAccounting Standards Update No. 2018-0706/20/2018
CustomerAddedAccounting Standards Update No. 2014-0905/28/2014
Employee (2nd def.)SupersededAccounting Standards Update No. 2018-0706/20/2018
Fair Value (1st def.)SupersededAccounting Standards Update No. 2018-0706/20/2018
Issued, Issuance, or Issuing of an Equity InstrumentSupersededAccounting Standards Update No. 2018-0706/20/2018
Issued, Issuance, or Issuing of an Equity InstrumentAddedAccounting Standards Update No. 2016-1912/14/2016
Market ConditionSupersededAccounting Standards Update No. 2018-0706/20/2018
Market ConditionAddedAccounting Standards Update No. 2014-0603/14/2014
Market ConditionsSupersededAccounting Standards Update No. 2014-0603/14/2014
Reload Feature and Reload OptionSupersededAccounting Standards Update No. 2018-0706/20/2018
Share-Based Payment TransactionsSupersededAccounting Standards Update No. 2018-0706/20/2018
Terms of a Share-Based Payment AwardSupersededAccounting Standards Update No. 2018-0706/20/2018
505-50-05-1 through 05-9
SupersededAccounting Standards Update No. 2018-0706/20/2018
505-50-05-1AmendedAccounting Standards Update No. 2016-1912/14/2016
505-50-05-2AmendedAccounting Standards Update No. 2014-0905/28/2014
505-50-05-2AAddedAccounting Standards Update No. 2014-0905/28/2014
505-50-05-3AmendedAccounting Standards Update No. 2014-0905/28/2014
505-50-05-4AmendedAccounting Standards Update No. 2014-0603/14/2014
505-50-05-5AmendedAccounting Standards Update No. 2014-0905/28/2014
505-50-10-1SupersededAccounting Standards Update No. 2018-0706/20/2018
505-50-15-1 through 15-3
SupersededAccounting Standards Update No. 2018-0706/20/2018
505-50-15-1AmendedAccounting Standards Update No. 2016-1912/14/2016
505-50-15-2AmendedAccounting Standards Update No. 2016-1912/14/2016
505-50-25-1 through 25-4
SupersededAccounting Standards Update No. 2018-0706/20/2018
505-50-25-6 through 25-10
SupersededAccounting Standards Update No. 2018-0706/20/2018
505-50-25-2AmendedAccounting Standards Update No. 2016-1912/14/2016
505-50-25-5SupersededAccounting Standards Update No. 2014-0905/28/2014
505-50-30-1 through 30-7
SupersededAccounting Standards Update No. 2018-0706/20/2018
505-50-30-1AmendedAccounting Standards Update No. 2014-0905/28/2014
505-50-30-2AmendedAccounting Standards Update No. 2016-1912/14/2016
505-50-30-3AmendedAccounting Standards Update No. 2014-0603/14/2014
505-50-30-8SupersededAccounting Standards Update No. 2014-0905/28/2014
505-50-30-9 through 30-17
SupersededAccounting Standards Update No. 2018-0706/20/2018
505-50-30-9AmendedAccounting Standards Update No. 2014-0905/28/2014
505-50-30-10AmendedAccounting Standards Update No. 2014-0905/28/2014
505-50-30-18SupersededAccounting Standards Update No. 2014-0905/28/2014
505-50-30-19SupersededAccounting Standards Update No. 2014-0905/28/2014
505-50-30-20 through 30-28
SupersededAccounting Standards Update No. 2018-0706/20/2018
505-50-30-22AmendedAccounting Standards Update No. 2014-0603/14/2014
505-50-30-29SupersededAccounting Standards Update No. 2014-0905/28/2014
505-50-30-30SupersededAccounting Standards Update No. 2018-0706/20/2018
505-50-30-31SupersededAccounting Standards Update No. 2018-0706/20/2018
505-50-35-1 through 35-12
SupersededAccounting Standards Update No. 2018-0706/20/2018
505-50-35-1AmendedAccounting Standards Update No. 2016-1912/14/2016
505-50-35-1AmendedAccounting Standards Update No. 2014-0905/28/2014
505-50-35-3AmendedAccounting Standards Update No. 2014-0905/28/2014
505-50-35-4AmendedAccounting Standards Update No. 2014-0603/14/2014
505-50-35-13 through 35-16
SupersededAccounting Standards Update No. 2014-0905/28/2014
505-50-35-15AmendedAccounting Standards Update No. 2012-0410/01/2012
505-50-45-1SupersededAccounting Standards Update No. 2018-0706/20/2018
505-50-45-1AmendedAccounting Standards Update No. 2016-1912/14/2016
505-50-50-1SupersededAccounting Standards Update No. 2018-0706/20/2018
505-50-50-2SupersededAccounting Standards Update No. 2014-0905/28/2014
505-50-55-1 through 55-24
SupersededAccounting Standards Update No. 2018-0706/20/2018
505-50-55-2AmendedAccounting Standards Update No. 2016-1912/14/2016
505-50-55-11AmendedAccounting Standards Update No. 2014-0603/14/2014
505-50-55-17AmendedAccounting Standards Update No. 2014-0905/28/2014
505-50-55-18AmendedAccounting Standards Update No. 2014-0905/28/2014
505-50-55-25 through 55-27
SupersededAccounting Standards Update No. 2014-0905/28/2014
505-50-55-28 through 55-40
SupersededAccounting Standards Update No. 2018-0706/20/2018
","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nContract | Superseded | Accounting Standards Update No. 2018-07 | 06/20/2018 |\nContract …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:700692048387f0fbe774e19c97b56640fdae584cef2ca7d8de19ec6babf05931","downloaded_from":"2026-09-10T00:38:34.178Z","last_downloaded_at":"2026-09-10T00:38:34.178Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481397","source_sha256":"73075f2927184a6e70764fe355be52f214944e58ec49fdb50aeae398a6b581f7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:89c9180847e0b3b95224d8585b1384fd8d3dacec68de34193769163db215d864","downloaded_from":"2026-09-10T00:38:34.178Z","last_downloaded_at":"2026-09-10T00:38:34.178Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481397","source_sha256":"73075f2927184a6e70764fe355be52f214944e58ec49fdb50aeae398a6b581f7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b9cd89a18c7363e7dd2b04bba8f0d8c530ed6acb8ce6028f61639e13db83d2fa","downloaded_from":"2026-09-10T00:38:34.178Z","last_downloaded_at":"2026-09-10T00:38:34.178Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481397","source_sha256":"73075f2927184a6e70764fe355be52f214944e58ec49fdb50aeae398a6b581f7"}},{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"505-50-05-1","para":"05-1","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a1776cccfc62b9c9ca898ef8ce8550a4fd0af4e0d75b559ab5a25b312212f0a","downloaded_from":"2026-09-10T00:38:37.020Z","last_downloaded_at":"2026-09-10T00:38:37.020Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481368","source_sha256":"0af97e447e7e0ab7221dc6d3198fb5bfc395d299fec5fcd913155fb3e72449f7"}},{"citation":"505-50-05-2","para":"05-2","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7936ab7239c95a4f08783d9f73c18e84709844dafd8e798b9645a8b461c8304e","downloaded_from":"2026-09-10T00:38:37.020Z","last_downloaded_at":"2026-09-10T00:38:37.020Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481368","source_sha256":"0af97e447e7e0ab7221dc6d3198fb5bfc395d299fec5fcd913155fb3e72449f7"}},{"citation":"505-50-05-2A","para":"05-2A","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e52cc8884dd8f8a85334f2c7532dc78958aefd0c5dd660dd009f1fc3aa6c9a18","downloaded_from":"2026-09-10T00:38:37.020Z","last_downloaded_at":"2026-09-10T00:38:37.020Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481368","source_sha256":"0af97e447e7e0ab7221dc6d3198fb5bfc395d299fec5fcd913155fb3e72449f7"}},{"citation":"505-50-05-3","para":"05-3","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ea9724087f4268676ea97801b306069c8abf569cdbe3d9c79386f1496753e357","downloaded_from":"2026-09-10T00:38:37.020Z","last_downloaded_at":"2026-09-10T00:38:37.020Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481368","source_sha256":"0af97e447e7e0ab7221dc6d3198fb5bfc395d299fec5fcd913155fb3e72449f7"}},{"citation":"505-50-05-4","para":"05-4","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:af6b13f41487a0667979175f868c740f2fbf62b2324c28bdb2977b05b8b65990","downloaded_from":"2026-09-10T00:38:37.020Z","last_downloaded_at":"2026-09-10T00:38:37.020Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481368","source_sha256":"0af97e447e7e0ab7221dc6d3198fb5bfc395d299fec5fcd913155fb3e72449f7"}},{"citation":"505-50-05-5","para":"05-5","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4f25f393a633c0f74dfb8842bcdd4246d44b489a3a6c7c1076a0a71be077ca72","downloaded_from":"2026-09-10T00:38:37.020Z","last_downloaded_at":"2026-09-10T00:38:37.020Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481368","source_sha256":"0af97e447e7e0ab7221dc6d3198fb5bfc395d299fec5fcd913155fb3e72449f7"}},{"citation":"505-50-05-6","para":"05-6","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:100bf5198c65a44219bdd1bf1716f46347d3dc5205cfd6a2154f52feb0022e88","downloaded_from":"2026-09-10T00:38:37.020Z","last_downloaded_at":"2026-09-10T00:38:37.020Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481368","source_sha256":"0af97e447e7e0ab7221dc6d3198fb5bfc395d299fec5fcd913155fb3e72449f7"}},{"citation":"505-50-05-7","para":"05-7","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c5e15af0f34206f97ec47dfeb8a9d4817248b30426b56dc0445bad7b4e5d9edf","downloaded_from":"2026-09-10T00:38:37.020Z","last_downloaded_at":"2026-09-10T00:38:37.020Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481368","source_sha256":"0af97e447e7e0ab7221dc6d3198fb5bfc395d299fec5fcd913155fb3e72449f7"}},{"citation":"505-50-05-8","para":"05-8","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a7195fc1cc8c5ab0993a05d52770da44e862f2e0c8cd2e53e86030ebca4c18d0","downloaded_from":"2026-09-10T00:38:37.020Z","last_downloaded_at":"2026-09-10T00:38:37.020Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481368","source_sha256":"0af97e447e7e0ab7221dc6d3198fb5bfc395d299fec5fcd913155fb3e72449f7"}},{"citation":"505-50-05-9","para":"05-9","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2e1c3a915c3ac492867a37bd9b29132a3f0baf2ee67db0838f38e1b99e2564d9","downloaded_from":"2026-09-10T00:38:37.020Z","last_downloaded_at":"2026-09-10T00:38:37.020Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481368","source_sha256":"0af97e447e7e0ab7221dc6d3198fb5bfc395d299fec5fcd913155fb3e72449f7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f21fa5368ac5da6ad71a274084c49b42c08ecd95a930cff98d35e6830b1fe77d","downloaded_from":"2026-09-10T00:38:37.020Z","last_downloaded_at":"2026-09-10T00:38:37.020Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481368","source_sha256":"0af97e447e7e0ab7221dc6d3198fb5bfc395d299fec5fcd913155fb3e72449f7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c17b295e052f1adc5b73711e0f061ae614d0eacd497143b484648701b02b170","downloaded_from":"2026-09-10T00:38:37.020Z","last_downloaded_at":"2026-09-10T00:38:37.020Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481368","source_sha256":"0af97e447e7e0ab7221dc6d3198fb5bfc395d299fec5fcd913155fb3e72449f7"}},{"number":"10","label":"10 Objectives","anchor":"10-objectives","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"505-50-10-1","para":"10-1","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3dd80aa58533000c8930f470bc4ed7de5a4bb212176efab24c622ead0c18b3ca","downloaded_from":"2026-09-10T00:38:38.857Z","last_downloaded_at":"2026-09-10T00:38:38.857Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481345","source_sha256":"f171972d4449f5b4ce2afe5d39c0b06f1b12f4f2915c683df6c1deb930da0072"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1161615975245a7f9b72d2ad6a109b7a8cea0aa26cb259d5ec2e0726f8dc4be9","downloaded_from":"2026-09-10T00:38:38.857Z","last_downloaded_at":"2026-09-10T00:38:38.857Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481345","source_sha256":"f171972d4449f5b4ce2afe5d39c0b06f1b12f4f2915c683df6c1deb930da0072"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2005d7bb8fb5f388ec09bf60bd73b46a97645ec762867bf71b3d25097b70a851","downloaded_from":"2026-09-10T00:38:38.857Z","last_downloaded_at":"2026-09-10T00:38:38.857Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481345","source_sha256":"f171972d4449f5b4ce2afe5d39c0b06f1b12f4f2915c683df6c1deb930da0072"}},{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"505-50-15-1","para":"15-1","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e17f9f0894675c01dd60c6790d3a1b96c417b46fdf99be115cd25d1702a5b450","downloaded_from":"2026-09-10T00:38:42.780Z","last_downloaded_at":"2026-09-10T00:38:42.780Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481316","source_sha256":"c2c9a7bfc07179e9dda95dba4ee5918b8047cd6dad706593aea9da998aef03ad"}},{"citation":"505-50-15-2","para":"15-2","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:226c04c8ce889cf7b1223cc3d44168d981207ad7681707b6f29d14a607a5dc83","downloaded_from":"2026-09-10T00:38:42.780Z","last_downloaded_at":"2026-09-10T00:38:42.780Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481316","source_sha256":"c2c9a7bfc07179e9dda95dba4ee5918b8047cd6dad706593aea9da998aef03ad"}},{"citation":"505-50-15-3","para":"15-3","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a3380f525f25ae18bcf08e90c8140a9dd2c0050c278b9b4e13c9239029929f1e","downloaded_from":"2026-09-10T00:38:42.780Z","last_downloaded_at":"2026-09-10T00:38:42.780Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481316","source_sha256":"c2c9a7bfc07179e9dda95dba4ee5918b8047cd6dad706593aea9da998aef03ad"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c695a48d69b0eac2e449ad20c9b17ac4405125221b3961f4a692c17a6bc6802c","downloaded_from":"2026-09-10T00:38:42.780Z","last_downloaded_at":"2026-09-10T00:38:42.780Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481316","source_sha256":"c2c9a7bfc07179e9dda95dba4ee5918b8047cd6dad706593aea9da998aef03ad"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:121fd1b551cf374a24f60e320d9aeca2d5eb4f446f637da910874a97617162f0","downloaded_from":"2026-09-10T00:38:42.780Z","last_downloaded_at":"2026-09-10T00:38:42.780Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481316","source_sha256":"c2c9a7bfc07179e9dda95dba4ee5918b8047cd6dad706593aea9da998aef03ad"}},{"number":"20","label":"20 Glossary","anchor":"20-glossary","is_sec":false,"groups":[],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bf80daccfc71ebb0d1c9b1bcb06f8014d57392beb32471eb856fa5712af96202","downloaded_from":"2026-09-10T00:38:46.123Z","last_downloaded_at":"2026-09-10T00:38:46.123Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481286","source_sha256":"9be268007aac48b3b041be7e9fe06dd2016a44e9488d43549f52df4bb292b235"}},{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"505-50-25-1","para":"25-1","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca4d57b2b05a58c2abdf30f0f9ab298833f8be00fc3d5d2c41ab6706b7b34e79","downloaded_from":"2026-09-10T00:38:49.807Z","last_downloaded_at":"2026-09-10T00:38:49.807Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481257","source_sha256":"ea3aaad8725fa49db7a2d7ce840e38564fe0e64050a427247d7a97565f2bcd85"}},{"citation":"505-50-25-2","para":"25-2","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5633dc88c11f8e81a6378dcc8eab6af0a13a228ee00c959c94bf9a11cc50527a","downloaded_from":"2026-09-10T00:38:49.807Z","last_downloaded_at":"2026-09-10T00:38:49.807Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481257","source_sha256":"ea3aaad8725fa49db7a2d7ce840e38564fe0e64050a427247d7a97565f2bcd85"}},{"citation":"505-50-25-3","para":"25-3","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9da5e1f506e0483e5474604fb9ab94ba28e99b073ec2e09563f0e291ff80218f","downloaded_from":"2026-09-10T00:38:49.807Z","last_downloaded_at":"2026-09-10T00:38:49.807Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481257","source_sha256":"ea3aaad8725fa49db7a2d7ce840e38564fe0e64050a427247d7a97565f2bcd85"}},{"citation":"505-50-25-4","para":"25-4","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:acfa0b3bd3e9d4cb69192a6236aa30bbfcc6ed72fe0978acdf9feb079fdabc20","downloaded_from":"2026-09-10T00:38:49.807Z","last_downloaded_at":"2026-09-10T00:38:49.807Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481257","source_sha256":"ea3aaad8725fa49db7a2d7ce840e38564fe0e64050a427247d7a97565f2bcd85"}},{"citation":"505-50-25-5","para":"25-5","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":"sha256:3ece9e1ee7a004eb2baa8394d72aa1a76980c4031f63bfbf3c51e9d5cb28aaa4","downloaded_from":"2026-09-10T00:38:49.807Z","last_downloaded_at":"2026-09-10T00:38:49.807Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481257","source_sha256":"ea3aaad8725fa49db7a2d7ce840e38564fe0e64050a427247d7a97565f2bcd85"}},{"citation":"505-50-25-6","para":"25-6","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a0cebf30510fe6ba4d2e620960a0b070c3c1f22ef02326dfc3e33fb6cc6e855","downloaded_from":"2026-09-10T00:38:49.807Z","last_downloaded_at":"2026-09-10T00:38:49.807Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481257","source_sha256":"ea3aaad8725fa49db7a2d7ce840e38564fe0e64050a427247d7a97565f2bcd85"}},{"citation":"505-50-25-7","para":"25-7","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae12bfda01c89f2e1ef0bbe41f0463d9e66d462d21ac655358bd154a56d63bb1","downloaded_from":"2026-09-10T00:38:49.807Z","last_downloaded_at":"2026-09-10T00:38:49.807Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481257","source_sha256":"ea3aaad8725fa49db7a2d7ce840e38564fe0e64050a427247d7a97565f2bcd85"}},{"citation":"505-50-25-8","para":"25-8","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:72416a4b72d4de54576abccb5eff127043996f850e9f280755f729e8e7a24c2a","downloaded_from":"2026-09-10T00:38:49.807Z","last_downloaded_at":"2026-09-10T00:38:49.807Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481257","source_sha256":"ea3aaad8725fa49db7a2d7ce840e38564fe0e64050a427247d7a97565f2bcd85"}},{"citation":"505-50-25-9","para":"25-9","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6e9565c585535ec6c937a6b553b65710e3ae43f88dab88ce2674c9219eb3864d","downloaded_from":"2026-09-10T00:38:49.807Z","last_downloaded_at":"2026-09-10T00:38:49.807Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481257","source_sha256":"ea3aaad8725fa49db7a2d7ce840e38564fe0e64050a427247d7a97565f2bcd85"}},{"citation":"505-50-25-10","para":"25-10","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f4674cb75b2feaf153810aec53a9021d1ddc700a5cbdc030eee0dad27de6af58","downloaded_from":"2026-09-10T00:38:49.807Z","last_downloaded_at":"2026-09-10T00:38:49.807Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481257","source_sha256":"ea3aaad8725fa49db7a2d7ce840e38564fe0e64050a427247d7a97565f2bcd85"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:05d303d58c6f02013d2cd66eb25ec035d93a265ba8469cc8238e3b43392ef141","downloaded_from":"2026-09-10T00:38:49.807Z","last_downloaded_at":"2026-09-10T00:38:49.807Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481257","source_sha256":"ea3aaad8725fa49db7a2d7ce840e38564fe0e64050a427247d7a97565f2bcd85"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1cb1a5f72003e8077436eba183f0eb7ea046bb9e447e2e7601ed4d6eccf42e85","downloaded_from":"2026-09-10T00:38:49.807Z","last_downloaded_at":"2026-09-10T00:38:49.807Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481257","source_sha256":"ea3aaad8725fa49db7a2d7ce840e38564fe0e64050a427247d7a97565f2bcd85"}},{"number":"30","label":"30 Initial Measurement","anchor":"30-initial-measurement","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"505-50-30-1","para":"30-1","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd98d26bdac58a4be8d545ec838582c3762117dae1c2ad573233c83f085e7ef2","downloaded_from":"2026-09-10T00:38:52.337Z","last_downloaded_at":"2026-09-10T00:38:52.337Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481227","source_sha256":"030d89fc1039e032a1f14fe109edb77ac9c760ed64eea1fe2f3ef17ffa9099e7"}},{"citation":"505-50-30-2","para":"30-2","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:067951d30e35f5835a4656b9ab99dca78a647c76485daff950e0e9b61d61d36f","downloaded_from":"2026-09-10T00:38:52.337Z","last_downloaded_at":"2026-09-10T00:38:52.337Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481227","source_sha256":"030d89fc1039e032a1f14fe109edb77ac9c760ed64eea1fe2f3ef17ffa9099e7"}},{"citation":"505-50-30-3","para":"30-3","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d6819a14481c479a1e88ddd91b5fe7552c9d83927a12cd3f125b6c8096d1feb","downloaded_from":"2026-09-10T00:38:52.337Z","last_downloaded_at":"2026-09-10T00:38:52.337Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481227","source_sha256":"030d89fc1039e032a1f14fe109edb77ac9c760ed64eea1fe2f3ef17ffa9099e7"}},{"citation":"505-50-30-4","para":"30-4","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a23a217cbf13ed7a288e989effca38b3f0895efa1f7dca56c61b6af8f93bac8e","downloaded_from":"2026-09-10T00:38:52.337Z","last_downloaded_at":"2026-09-10T00:38:52.337Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481227","source_sha256":"030d89fc1039e032a1f14fe109edb77ac9c760ed64eea1fe2f3ef17ffa9099e7"}},{"citation":"505-50-30-5","para":"30-5","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:086e831f59d07c568ed725b60e887d329fbcdb78f45d0162524ab4d235f8e0b4","downloaded_from":"2026-09-10T00:38:52.337Z","last_downloaded_at":"2026-09-10T00:38:52.337Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481227","source_sha256":"030d89fc1039e032a1f14fe109edb77ac9c760ed64eea1fe2f3ef17ffa9099e7"}},{"citation":"505-50-30-6","para":"30-6","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c2dbddc830af0a34667986a42487551f432f772bdcb77140ef312af8ddf96258","downloaded_from":"2026-09-10T00:38:52.337Z","last_downloaded_at":"2026-09-10T00:38:52.337Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481227","source_sha256":"030d89fc1039e032a1f14fe109edb77ac9c760ed64eea1fe2f3ef17ffa9099e7"}},{"citation":"505-50-30-7","para":"30-7","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c8cd3cb76706dd957fab05824005a6074e4a354fcad5ea4351b309f1ae970d4","downloaded_from":"2026-09-10T00:38:52.337Z","last_downloaded_at":"2026-09-10T00:38:52.337Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481227","source_sha256":"030d89fc1039e032a1f14fe109edb77ac9c760ed64eea1fe2f3ef17ffa9099e7"}},{"citation":"505-50-30-8","para":"30-8","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:b7d67ca7e79670abac59a9dd06b72108ff119d2bef9ad2176dbbcb700dfd78e6","downloaded_from":"2026-09-10T00:38:52.337Z","last_downloaded_at":"2026-09-10T00:38:52.337Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481227","source_sha256":"030d89fc1039e032a1f14fe109edb77ac9c760ed64eea1fe2f3ef17ffa9099e7"}},{"citation":"505-50-30-9","para":"30-9","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bdc480841f444abdc02dcd9da4a038546f2a50788488095820067b051fd4c4db","downloaded_from":"2026-09-10T00:38:52.337Z","last_downloaded_at":"2026-09-10T00:38:52.337Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481227","source_sha256":"030d89fc1039e032a1f14fe109edb77ac9c760ed64eea1fe2f3ef17ffa9099e7"}},{"citation":"505-50-30-10","para":"30-10","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4da282283f2e1069707c7b6d9b227a079b01da24ab9a5f4399c96fb639d46a0e","downloaded_from":"2026-09-10T00:38:52.337Z","last_downloaded_at":"2026-09-10T00:38:52.337Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481227","source_sha256":"030d89fc1039e032a1f14fe109edb77ac9c760ed64eea1fe2f3ef17ffa9099e7"}},{"citation":"505-50-30-11","para":"30-11","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a2d8ff1499f10f93decd8d9ca15d4ffb6b4f7253aafe2c49c5b3bd00b4bdfe37","downloaded_from":"2026-09-10T00:38:52.337Z","last_downloaded_at":"2026-09-10T00:38:52.337Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481227","source_sha256":"030d89fc1039e032a1f14fe109edb77ac9c760ed64eea1fe2f3ef17ffa9099e7"}},{"citation":"505-50-30-12","para":"30-12","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:964474aade33da2f5fcab5b2e830962e5402638f890ef8a75f7ef7bc55923ba6","downloaded_from":"2026-09-10T00:38:52.337Z","last_downloaded_at":"2026-09-10T00:38:52.337Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481227","source_sha256":"030d89fc1039e032a1f14fe109edb77ac9c760ed64eea1fe2f3ef17ffa9099e7"}},{"citation":"505-50-30-13","para":"30-13","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:65eaff4baa3f559c0dbe25fbb373a32a41c42bf71c4413bd175356d53cf2aa72","downloaded_from":"2026-09-10T00:38:52.337Z","last_downloaded_at":"2026-09-10T00:38:52.337Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481227","source_sha256":"030d89fc1039e032a1f14fe109edb77ac9c760ed64eea1fe2f3ef17ffa9099e7"}},{"citation":"505-50-30-14","para":"30-14","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:680550aee8329eb001666153c6099b7c4ec92f1a2139bb7f3f83b54bf685c86c","downloaded_from":"2026-09-10T00:38:52.337Z","last_downloaded_at":"2026-09-10T00:38:52.337Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481227","source_sha256":"030d89fc1039e032a1f14fe109edb77ac9c760ed64eea1fe2f3ef17ffa9099e7"}},{"citation":"505-50-30-15","para":"30-15","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5ea98325de4de84086808988e951101453f56d4371fd5130ebc6d53b49e10454","downloaded_from":"2026-09-10T00:38:52.337Z","last_downloaded_at":"2026-09-10T00:38:52.337Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481227","source_sha256":"030d89fc1039e032a1f14fe109edb77ac9c760ed64eea1fe2f3ef17ffa9099e7"}},{"citation":"505-50-30-16","para":"30-16","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8b3aee69bce906aa06bbcda32c476ae277c4fabfbd0144aff7c4acd8e038e75","downloaded_from":"2026-09-10T00:38:52.337Z","last_downloaded_at":"2026-09-10T00:38:52.337Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481227","source_sha256":"030d89fc1039e032a1f14fe109edb77ac9c760ed64eea1fe2f3ef17ffa9099e7"}},{"citation":"505-50-30-17","para":"30-17","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c6a415615c4286a7c5b10d6dd9f8c60064d75380262a9a8d239964d20939fe79","downloaded_from":"2026-09-10T00:38:52.337Z","last_downloaded_at":"2026-09-10T00:38:52.337Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481227","source_sha256":"030d89fc1039e032a1f14fe109edb77ac9c760ed64eea1fe2f3ef17ffa9099e7"}},{"citation":"505-50-30-18","para":"30-18","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":"sha256:63fd6b2b088d82abd4e2f65feb63e8b22d33314aafd1c50820951c1046a97910","downloaded_from":"2026-09-10T00:38:52.337Z","last_downloaded_at":"2026-09-10T00:38:52.337Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481227","source_sha256":"030d89fc1039e032a1f14fe109edb77ac9c760ed64eea1fe2f3ef17ffa9099e7"}},{"citation":"505-50-30-19","para":"30-19","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:f4ac17421b630026dbc1fc0bcaba085242f80e320ede975510cae3d57057359d","downloaded_from":"2026-09-10T00:38:52.337Z","last_downloaded_at":"2026-09-10T00:38:52.337Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481227","source_sha256":"030d89fc1039e032a1f14fe109edb77ac9c760ed64eea1fe2f3ef17ffa9099e7"}},{"citation":"505-50-30-20","para":"30-20","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3351081034fe77d5b7be3f6a8da73e6aac73904b0fd53151a82d4a4f3f8e8329","downloaded_from":"2026-09-10T00:38:52.337Z","last_downloaded_at":"2026-09-10T00:38:52.337Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481227","source_sha256":"030d89fc1039e032a1f14fe109edb77ac9c760ed64eea1fe2f3ef17ffa9099e7"}},{"citation":"505-50-30-21","para":"30-21","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2fb937d01a11a17221638e6ee1ece8c458cdb019ef8ab8199071173a1aba85d7","downloaded_from":"2026-09-10T00:38:52.337Z","last_downloaded_at":"2026-09-10T00:38:52.337Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481227","source_sha256":"030d89fc1039e032a1f14fe109edb77ac9c760ed64eea1fe2f3ef17ffa9099e7"}},{"citation":"505-50-30-22","para":"30-22","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:15dcf376633c527782d0022652407da5f1e5811d4a22b84180b65a0d50837445","downloaded_from":"2026-09-10T00:38:52.337Z","last_downloaded_at":"2026-09-10T00:38:52.337Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481227","source_sha256":"030d89fc1039e032a1f14fe109edb77ac9c760ed64eea1fe2f3ef17ffa9099e7"}},{"citation":"505-50-30-23","para":"30-23","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:31944d2fd7c11ca6e861e22d0d07f1d29db5c992d924f0a25cf8973d7d2e2bd6","downloaded_from":"2026-09-10T00:38:52.337Z","last_downloaded_at":"2026-09-10T00:38:52.337Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481227","source_sha256":"030d89fc1039e032a1f14fe109edb77ac9c760ed64eea1fe2f3ef17ffa9099e7"}},{"citation":"505-50-30-24","para":"30-24","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:97f15fd64ade8f75caa69e48ccd840d7f96ce80c46c3ec51385bc7623335df58","downloaded_from":"2026-09-10T00:38:52.337Z","last_downloaded_at":"2026-09-10T00:38:52.337Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481227","source_sha256":"030d89fc1039e032a1f14fe109edb77ac9c760ed64eea1fe2f3ef17ffa9099e7"}},{"citation":"505-50-30-25","para":"30-25","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3298f768389447b10780fd4afb0fb7d4f08b12df59dd62b6e112fc6af42c0e89","downloaded_from":"2026-09-10T00:38:52.337Z","last_downloaded_at":"2026-09-10T00:38:52.337Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481227","source_sha256":"030d89fc1039e032a1f14fe109edb77ac9c760ed64eea1fe2f3ef17ffa9099e7"}},{"citation":"505-50-30-26","para":"30-26","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2c0f91baf4e878b69cbc07af288e54ae7a39bfc2d4f85905b9050de7ee6663bf","downloaded_from":"2026-09-10T00:38:52.337Z","last_downloaded_at":"2026-09-10T00:38:52.337Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481227","source_sha256":"030d89fc1039e032a1f14fe109edb77ac9c760ed64eea1fe2f3ef17ffa9099e7"}},{"citation":"505-50-30-27","para":"30-27","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1a22c266f070e88861a40a58cf3c6e61714d36696dbce778aa17c2d3510db9ba","downloaded_from":"2026-09-10T00:38:52.337Z","last_downloaded_at":"2026-09-10T00:38:52.337Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481227","source_sha256":"030d89fc1039e032a1f14fe109edb77ac9c760ed64eea1fe2f3ef17ffa9099e7"}},{"citation":"505-50-30-28","para":"30-28","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:430669609370b1ba29a5863f46c4beb2c46d04f927d2e4b67c8b636a10674e93","downloaded_from":"2026-09-10T00:38:52.337Z","last_downloaded_at":"2026-09-10T00:38:52.337Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481227","source_sha256":"030d89fc1039e032a1f14fe109edb77ac9c760ed64eea1fe2f3ef17ffa9099e7"}},{"citation":"505-50-30-29","para":"30-29","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":"sha256:7d3281b3d5e810e72411b8c9c8e7c1d3d218123d72e90afc18c3a7c2133905b5","downloaded_from":"2026-09-10T00:38:52.337Z","last_downloaded_at":"2026-09-10T00:38:52.337Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481227","source_sha256":"030d89fc1039e032a1f14fe109edb77ac9c760ed64eea1fe2f3ef17ffa9099e7"}},{"citation":"505-50-30-30","para":"30-30","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b9f92a20aba2b050b5ede3fb809edbac385ae397ab9768cc6790c06b10618cc","downloaded_from":"2026-09-10T00:38:52.337Z","last_downloaded_at":"2026-09-10T00:38:52.337Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481227","source_sha256":"030d89fc1039e032a1f14fe109edb77ac9c760ed64eea1fe2f3ef17ffa9099e7"}},{"citation":"505-50-30-31","para":"30-31","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:42843d7fe597b02ea32959c57e2244ee438a29db3e6ac31714a4e512b41a042c","downloaded_from":"2026-09-10T00:38:52.337Z","last_downloaded_at":"2026-09-10T00:38:52.337Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481227","source_sha256":"030d89fc1039e032a1f14fe109edb77ac9c760ed64eea1fe2f3ef17ffa9099e7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b77296071bce893119d2da0e5da934447b9d8ddf5a5045ddf3bdc6f1d4f46523","downloaded_from":"2026-09-10T00:38:52.337Z","last_downloaded_at":"2026-09-10T00:38:52.337Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481227","source_sha256":"030d89fc1039e032a1f14fe109edb77ac9c760ed64eea1fe2f3ef17ffa9099e7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2a4752b5e0b7955f0502ffe64e870ef703d1b457d9de892ec95531ff0b80ad2e","downloaded_from":"2026-09-10T00:38:52.337Z","last_downloaded_at":"2026-09-10T00:38:52.337Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481227","source_sha256":"030d89fc1039e032a1f14fe109edb77ac9c760ed64eea1fe2f3ef17ffa9099e7"}},{"number":"35","label":"35 Subsequent Measurement","anchor":"35-subsequent-measurement","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"505-50-35-1","para":"35-1","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4ce2b2ab07186021cc6e3c0f90445ced38aa9ee7b1a24a37916c815388fa02d0","downloaded_from":"2026-09-10T00:38:55.858Z","last_downloaded_at":"2026-09-10T00:38:55.858Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481197","source_sha256":"6156faaaaf1f4777a777cf294bef1ad86b43fe34be105e578eed47db043dbc7d"}},{"citation":"505-50-35-2","para":"35-2","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c86d87a0fbd4f4f7bb3fb3cfde8600d9568d01717932f3d8df4c29207afaf18","downloaded_from":"2026-09-10T00:38:55.858Z","last_downloaded_at":"2026-09-10T00:38:55.858Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481197","source_sha256":"6156faaaaf1f4777a777cf294bef1ad86b43fe34be105e578eed47db043dbc7d"}},{"citation":"505-50-35-3","para":"35-3","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f14e1011fba932ef66aa57ea906a30c2b46031359feabbec08483e11ae6aafe2","downloaded_from":"2026-09-10T00:38:55.858Z","last_downloaded_at":"2026-09-10T00:38:55.858Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481197","source_sha256":"6156faaaaf1f4777a777cf294bef1ad86b43fe34be105e578eed47db043dbc7d"}},{"citation":"505-50-35-4","para":"35-4","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:afd58f869dd78fbe2777d420cbb2a4fea1cf942b5cac4b5930412ab2bb511a63","downloaded_from":"2026-09-10T00:38:55.858Z","last_downloaded_at":"2026-09-10T00:38:55.858Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481197","source_sha256":"6156faaaaf1f4777a777cf294bef1ad86b43fe34be105e578eed47db043dbc7d"}},{"citation":"505-50-35-5","para":"35-5","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:218c980228a1c8c9c6e8b166ad58620963f05e554a8e2cf9688e0f17879241a1","downloaded_from":"2026-09-10T00:38:55.858Z","last_downloaded_at":"2026-09-10T00:38:55.858Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481197","source_sha256":"6156faaaaf1f4777a777cf294bef1ad86b43fe34be105e578eed47db043dbc7d"}},{"citation":"505-50-35-6","para":"35-6","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6f7a0893e287e77736b92749ae904e254b25f2643a8830f75936de55133d414f","downloaded_from":"2026-09-10T00:38:55.858Z","last_downloaded_at":"2026-09-10T00:38:55.858Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481197","source_sha256":"6156faaaaf1f4777a777cf294bef1ad86b43fe34be105e578eed47db043dbc7d"}},{"citation":"505-50-35-7","para":"35-7","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:def958ec6c152afea3b004cabbf188cac4c2ccb6d6c1e0fb406848d77388ed19","downloaded_from":"2026-09-10T00:38:55.858Z","last_downloaded_at":"2026-09-10T00:38:55.858Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481197","source_sha256":"6156faaaaf1f4777a777cf294bef1ad86b43fe34be105e578eed47db043dbc7d"}},{"citation":"505-50-35-8","para":"35-8","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:444d971e32352fbae7eee011df6bfee849047f19ef3d26ae004636adfd2d8ff6","downloaded_from":"2026-09-10T00:38:55.858Z","last_downloaded_at":"2026-09-10T00:38:55.858Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481197","source_sha256":"6156faaaaf1f4777a777cf294bef1ad86b43fe34be105e578eed47db043dbc7d"}},{"citation":"505-50-35-9","para":"35-9","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2bfdcfd653ab14e1cadf5ef07f9f36c190f5b736d01c5f971f30a4e6baba7c5d","downloaded_from":"2026-09-10T00:38:55.858Z","last_downloaded_at":"2026-09-10T00:38:55.858Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481197","source_sha256":"6156faaaaf1f4777a777cf294bef1ad86b43fe34be105e578eed47db043dbc7d"}},{"citation":"505-50-35-10","para":"35-10","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:52616ec55004da2a4aa64811f50d4a7aa92cd7cd2aff5b9e263909a4e19ba273","downloaded_from":"2026-09-10T00:38:55.858Z","last_downloaded_at":"2026-09-10T00:38:55.858Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481197","source_sha256":"6156faaaaf1f4777a777cf294bef1ad86b43fe34be105e578eed47db043dbc7d"}},{"citation":"505-50-35-11","para":"35-11","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b75d42865f33db809c25bfc35f516df82c443967590fd12f8b4fa98916c3ccf","downloaded_from":"2026-09-10T00:38:55.858Z","last_downloaded_at":"2026-09-10T00:38:55.858Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481197","source_sha256":"6156faaaaf1f4777a777cf294bef1ad86b43fe34be105e578eed47db043dbc7d"}},{"citation":"505-50-35-12","para":"35-12","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1eb8463a444bcbac31c15b3b622e036205c027e51b1422e94fbb54de3aead692","downloaded_from":"2026-09-10T00:38:55.858Z","last_downloaded_at":"2026-09-10T00:38:55.858Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481197","source_sha256":"6156faaaaf1f4777a777cf294bef1ad86b43fe34be105e578eed47db043dbc7d"}},{"citation":"505-50-35-13","para":"35-13","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":"sha256:7b12e97ce00ebbbf1abf113cb06977a3cf671da53c05f04c85774b6e375887cd","downloaded_from":"2026-09-10T00:38:55.858Z","last_downloaded_at":"2026-09-10T00:38:55.858Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481197","source_sha256":"6156faaaaf1f4777a777cf294bef1ad86b43fe34be105e578eed47db043dbc7d"}},{"citation":"505-50-35-14","para":"35-14","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:e60a83b2f359b773e33c33b7498ee6853648cacd66a60092d39a1af97857cd24","downloaded_from":"2026-09-10T00:38:55.858Z","last_downloaded_at":"2026-09-10T00:38:55.858Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481197","source_sha256":"6156faaaaf1f4777a777cf294bef1ad86b43fe34be105e578eed47db043dbc7d"}},{"citation":"505-50-35-15","para":"35-15","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:c36c35406221e960510b967c5dbaedf15950ee06e7344f61e2e783510964976e","downloaded_from":"2026-09-10T00:38:55.858Z","last_downloaded_at":"2026-09-10T00:38:55.858Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481197","source_sha256":"6156faaaaf1f4777a777cf294bef1ad86b43fe34be105e578eed47db043dbc7d"}},{"citation":"505-50-35-16","para":"35-16","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:d1a09c4b5a8e2dd4db72098bbdc314c3ac6a3e7ca94683868de6f40ce59ab9fa","downloaded_from":"2026-09-10T00:38:55.858Z","last_downloaded_at":"2026-09-10T00:38:55.858Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481197","source_sha256":"6156faaaaf1f4777a777cf294bef1ad86b43fe34be105e578eed47db043dbc7d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ada6b4ee45e60f817a44bda59491fdacc3b32ed38249eb6569dc019a3e1ede8","downloaded_from":"2026-09-10T00:38:55.858Z","last_downloaded_at":"2026-09-10T00:38:55.858Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481197","source_sha256":"6156faaaaf1f4777a777cf294bef1ad86b43fe34be105e578eed47db043dbc7d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7b48a3888481f6a058f6ff55e26b359423fef1a46f0096b21ca505bbb2dc9cfb","downloaded_from":"2026-09-10T00:38:55.858Z","last_downloaded_at":"2026-09-10T00:38:55.858Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481197","source_sha256":"6156faaaaf1f4777a777cf294bef1ad86b43fe34be105e578eed47db043dbc7d"}},{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"505-50-45-1","para":"45-1","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c53f682424823062f8fdf4267a0188ea8fc81552d1b5ea3a605b585781986c3","downloaded_from":"2026-09-10T00:38:58.678Z","last_downloaded_at":"2026-09-10T00:38:58.678Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481165","source_sha256":"70af518d7b26070b3bffe3410ca9c1ffd9f3a542658fe7a415b5466aeb800bde"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a9f1f19c8d1d6dabbb524a4cf09000aaf9a92262951a96a68fbd12d9c3828f1","downloaded_from":"2026-09-10T00:38:58.678Z","last_downloaded_at":"2026-09-10T00:38:58.678Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481165","source_sha256":"70af518d7b26070b3bffe3410ca9c1ffd9f3a542658fe7a415b5466aeb800bde"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:272f34b75892085b71ad1397b9f4d7238e3bb5441b266c82570d64a7998c1c06","downloaded_from":"2026-09-10T00:38:58.678Z","last_downloaded_at":"2026-09-10T00:38:58.678Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481165","source_sha256":"70af518d7b26070b3bffe3410ca9c1ffd9f3a542658fe7a415b5466aeb800bde"}},{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"505-50-50-1","para":"50-1","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b67c5c1b91698fa3edd8b89343fc0c29ba0428b85880f829aeab8252024ac383","downloaded_from":"2026-09-10T00:39:02.431Z","last_downloaded_at":"2026-09-10T00:39:02.431Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481136","source_sha256":"f2fd09e97ea0e1f1218dda5d20c1e54d07beebc8eac5887062c8637af18f458f"}},{"citation":"505-50-50-2","para":"50-2","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:a8c2425e1e7f5901b45b1b84ad12fbb872b4aaa9364b04243ee211e27c64c098","downloaded_from":"2026-09-10T00:39:02.431Z","last_downloaded_at":"2026-09-10T00:39:02.431Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481136","source_sha256":"f2fd09e97ea0e1f1218dda5d20c1e54d07beebc8eac5887062c8637af18f458f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:efe47f45dca7cde3f08040912c0ecc2fea7e43a1e6431dccdd8fdb79b01d3a6b","downloaded_from":"2026-09-10T00:39:02.431Z","last_downloaded_at":"2026-09-10T00:39:02.431Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481136","source_sha256":"f2fd09e97ea0e1f1218dda5d20c1e54d07beebc8eac5887062c8637af18f458f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1cecaddaf31491b78db6079027d29c87daf1989e60da2ea4f8b295c498b0770a","downloaded_from":"2026-09-10T00:39:02.431Z","last_downloaded_at":"2026-09-10T00:39:02.431Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481136","source_sha256":"f2fd09e97ea0e1f1218dda5d20c1e54d07beebc8eac5887062c8637af18f458f"}},{"number":"55","label":"55 Implementation Guidance and Illustrations","anchor":"55-implementation-guidance-and-illustrations","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"505-50-55-1","para":"55-1","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cf7413b946d391cb730694211e868329f644727123a88cd777f0628bcb919d01","downloaded_from":"2026-09-10T00:39:04.335Z","last_downloaded_at":"2026-09-10T00:39:04.335Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481109","source_sha256":"6e145099df33b6862b7c0d419d8dbe2393c9a3e8a704d24d296eb82f4589005f"}},{"citation":"505-50-55-2","para":"55-2","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e74f9cf09108e08d58cafdfd5ba8b7db718b95a6c647fc27e8c9553f19175e65","downloaded_from":"2026-09-10T00:39:04.335Z","last_downloaded_at":"2026-09-10T00:39:04.335Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481109","source_sha256":"6e145099df33b6862b7c0d419d8dbe2393c9a3e8a704d24d296eb82f4589005f"}},{"citation":"505-50-55-3","para":"55-3","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:22582fb9000e76e95644c2a707d356d08a2ff0d06cf73d1bd763cb16bd8015a1","downloaded_from":"2026-09-10T00:39:04.335Z","last_downloaded_at":"2026-09-10T00:39:04.335Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481109","source_sha256":"6e145099df33b6862b7c0d419d8dbe2393c9a3e8a704d24d296eb82f4589005f"}},{"citation":"505-50-55-4","para":"55-4","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:263be10367446b39c02ade124c0a6e0cc069a27f9c5d142915c8ac190cf7a74c","downloaded_from":"2026-09-10T00:39:04.335Z","last_downloaded_at":"2026-09-10T00:39:04.335Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481109","source_sha256":"6e145099df33b6862b7c0d419d8dbe2393c9a3e8a704d24d296eb82f4589005f"}},{"citation":"505-50-55-5","para":"55-5","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b260e85a3e4c976746bfd447a497effe475ec79f01a63a73aac95295a080fbc4","downloaded_from":"2026-09-10T00:39:04.335Z","last_downloaded_at":"2026-09-10T00:39:04.335Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481109","source_sha256":"6e145099df33b6862b7c0d419d8dbe2393c9a3e8a704d24d296eb82f4589005f"}},{"citation":"505-50-55-6","para":"55-6","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:40d9d8406bafd2ebcd76709ca2af49fc35db3d728cc9f51d9b13e4f81548a004","downloaded_from":"2026-09-10T00:39:04.335Z","last_downloaded_at":"2026-09-10T00:39:04.335Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481109","source_sha256":"6e145099df33b6862b7c0d419d8dbe2393c9a3e8a704d24d296eb82f4589005f"}},{"citation":"505-50-55-7","para":"55-7","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d838a2331db2a66d6e49aa41ea5315f80683cf1bbee34a2b702a1017d9cc366","downloaded_from":"2026-09-10T00:39:04.335Z","last_downloaded_at":"2026-09-10T00:39:04.335Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481109","source_sha256":"6e145099df33b6862b7c0d419d8dbe2393c9a3e8a704d24d296eb82f4589005f"}},{"citation":"505-50-55-8","para":"55-8","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e5d2e02baa9432c9f431e81ae0282fd7616e4d98fa10399c66568c4b7a2cef46","downloaded_from":"2026-09-10T00:39:04.335Z","last_downloaded_at":"2026-09-10T00:39:04.335Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481109","source_sha256":"6e145099df33b6862b7c0d419d8dbe2393c9a3e8a704d24d296eb82f4589005f"}},{"citation":"505-50-55-9","para":"55-9","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:33afe65681f29dfdcd7043a6de4c2aa1db17ee921d4188db7c02771021160ad3","downloaded_from":"2026-09-10T00:39:04.335Z","last_downloaded_at":"2026-09-10T00:39:04.335Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481109","source_sha256":"6e145099df33b6862b7c0d419d8dbe2393c9a3e8a704d24d296eb82f4589005f"}},{"citation":"505-50-55-10","para":"55-10","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6949107c497addab605f9cdd1ffef226b167ead0675c6f2bae4a33b3c639e30a","downloaded_from":"2026-09-10T00:39:04.335Z","last_downloaded_at":"2026-09-10T00:39:04.335Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481109","source_sha256":"6e145099df33b6862b7c0d419d8dbe2393c9a3e8a704d24d296eb82f4589005f"}},{"citation":"505-50-55-11","para":"55-11","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8482acd5524f3202122ad51dae12646682b895d316c38e992ef50542bdca1eb8","downloaded_from":"2026-09-10T00:39:04.335Z","last_downloaded_at":"2026-09-10T00:39:04.335Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481109","source_sha256":"6e145099df33b6862b7c0d419d8dbe2393c9a3e8a704d24d296eb82f4589005f"}},{"citation":"505-50-55-12","para":"55-12","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:446a99f4b4e2e6a73553318801da72de0f26eb79b0b9a22fef1cb4aea0505326","downloaded_from":"2026-09-10T00:39:04.335Z","last_downloaded_at":"2026-09-10T00:39:04.335Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481109","source_sha256":"6e145099df33b6862b7c0d419d8dbe2393c9a3e8a704d24d296eb82f4589005f"}},{"citation":"505-50-55-13","para":"55-13","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fbfc4b434614e14f62915c4df8876fcf238f19d930ef77265bb4978c4b064941","downloaded_from":"2026-09-10T00:39:04.335Z","last_downloaded_at":"2026-09-10T00:39:04.335Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481109","source_sha256":"6e145099df33b6862b7c0d419d8dbe2393c9a3e8a704d24d296eb82f4589005f"}},{"citation":"505-50-55-14","para":"55-14","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:98f909d0cdaf766ec50ccc3ef76cc190981612766f7e31b5bf9aa95b6e9f8fa0","downloaded_from":"2026-09-10T00:39:04.335Z","last_downloaded_at":"2026-09-10T00:39:04.335Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481109","source_sha256":"6e145099df33b6862b7c0d419d8dbe2393c9a3e8a704d24d296eb82f4589005f"}},{"citation":"505-50-55-15","para":"55-15","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc545d60ec84c3cb6f07f500da74b489a0f903f14ba4d01a3d1d4ae0065477f8","downloaded_from":"2026-09-10T00:39:04.335Z","last_downloaded_at":"2026-09-10T00:39:04.335Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481109","source_sha256":"6e145099df33b6862b7c0d419d8dbe2393c9a3e8a704d24d296eb82f4589005f"}},{"citation":"505-50-55-16","para":"55-16","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8de543c61c4572e172657674929ac5b193a5176fe5ab2ad49ad2703e98414839","downloaded_from":"2026-09-10T00:39:04.335Z","last_downloaded_at":"2026-09-10T00:39:04.335Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481109","source_sha256":"6e145099df33b6862b7c0d419d8dbe2393c9a3e8a704d24d296eb82f4589005f"}},{"citation":"505-50-55-17","para":"55-17","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a4d546b51bbba408da0290cda1538a6780c790ffd8378d7f1686815b3c0bc60","downloaded_from":"2026-09-10T00:39:04.335Z","last_downloaded_at":"2026-09-10T00:39:04.335Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481109","source_sha256":"6e145099df33b6862b7c0d419d8dbe2393c9a3e8a704d24d296eb82f4589005f"}},{"citation":"505-50-55-18","para":"55-18","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a8a6a740689c908b700478fc8a921595846e3e4fefeaf52dc26a1c81d8a0a18d","downloaded_from":"2026-09-10T00:39:04.335Z","last_downloaded_at":"2026-09-10T00:39:04.335Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481109","source_sha256":"6e145099df33b6862b7c0d419d8dbe2393c9a3e8a704d24d296eb82f4589005f"}},{"citation":"505-50-55-19","para":"55-19","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:62d052bb91b41d462bd3c0f4b7686ef625edae6b12a9f42fcdda4773e52561f8","downloaded_from":"2026-09-10T00:39:04.335Z","last_downloaded_at":"2026-09-10T00:39:04.335Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481109","source_sha256":"6e145099df33b6862b7c0d419d8dbe2393c9a3e8a704d24d296eb82f4589005f"}},{"citation":"505-50-55-20","para":"55-20","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:704f739c21a8aa6ed738e3c35636185aa1be1b937393c88909d22996b568a7b4","downloaded_from":"2026-09-10T00:39:04.335Z","last_downloaded_at":"2026-09-10T00:39:04.335Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481109","source_sha256":"6e145099df33b6862b7c0d419d8dbe2393c9a3e8a704d24d296eb82f4589005f"}},{"citation":"505-50-55-21","para":"55-21","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3202329dfbd23bf017b61015fa17225ae000d92403505dd8456fae6d04c9b445","downloaded_from":"2026-09-10T00:39:04.335Z","last_downloaded_at":"2026-09-10T00:39:04.335Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481109","source_sha256":"6e145099df33b6862b7c0d419d8dbe2393c9a3e8a704d24d296eb82f4589005f"}},{"citation":"505-50-55-22","para":"55-22","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c7b232cf71b5664c4d89f152b41a4da8bd92c61d05ef1b713fdf0b4aa6d0c48","downloaded_from":"2026-09-10T00:39:04.335Z","last_downloaded_at":"2026-09-10T00:39:04.335Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481109","source_sha256":"6e145099df33b6862b7c0d419d8dbe2393c9a3e8a704d24d296eb82f4589005f"}},{"citation":"505-50-55-23","para":"55-23","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7de0843a4a9a55dd45c0e4d099a1ed53b295dd9c18b7fbd182a095343d079f5b","downloaded_from":"2026-09-10T00:39:04.335Z","last_downloaded_at":"2026-09-10T00:39:04.335Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481109","source_sha256":"6e145099df33b6862b7c0d419d8dbe2393c9a3e8a704d24d296eb82f4589005f"}},{"citation":"505-50-55-24","para":"55-24","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:35d021570395f99d445bd6c8f4b785d8911f263a82c655e16feb3b439f93aaaa","downloaded_from":"2026-09-10T00:39:04.335Z","last_downloaded_at":"2026-09-10T00:39:04.335Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481109","source_sha256":"6e145099df33b6862b7c0d419d8dbe2393c9a3e8a704d24d296eb82f4589005f"}},{"citation":"505-50-55-25","para":"55-25","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":"sha256:14efd9190bc8874d4eacf0b178f169db092bc95841595db999a1385f5b8f2423","downloaded_from":"2026-09-10T00:39:04.335Z","last_downloaded_at":"2026-09-10T00:39:04.335Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481109","source_sha256":"6e145099df33b6862b7c0d419d8dbe2393c9a3e8a704d24d296eb82f4589005f"}},{"citation":"505-50-55-26","para":"55-26","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":"sha256:229cf097bb9f7eb7b54897403b8ed2eab203c33934a4ca5ef485b18efdeb2254","downloaded_from":"2026-09-10T00:39:04.335Z","last_downloaded_at":"2026-09-10T00:39:04.335Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481109","source_sha256":"6e145099df33b6862b7c0d419d8dbe2393c9a3e8a704d24d296eb82f4589005f"}},{"citation":"505-50-55-27","para":"55-27","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:f809f383527f70a9b45c24e6031c52adc6b837607a339a51a89d5ab96496399c","downloaded_from":"2026-09-10T00:39:04.335Z","last_downloaded_at":"2026-09-10T00:39:04.335Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481109","source_sha256":"6e145099df33b6862b7c0d419d8dbe2393c9a3e8a704d24d296eb82f4589005f"}},{"citation":"505-50-55-28","para":"55-28","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b4c994486968911f1f9f79d52245ba9335447d443509896a4fb88026e518564","downloaded_from":"2026-09-10T00:39:04.335Z","last_downloaded_at":"2026-09-10T00:39:04.335Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481109","source_sha256":"6e145099df33b6862b7c0d419d8dbe2393c9a3e8a704d24d296eb82f4589005f"}},{"citation":"505-50-55-29","para":"55-29","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:059ed8a36e7589b10962767ecf7eee738cd8689c24ce16c576576c1b1d2683cb","downloaded_from":"2026-09-10T00:39:04.335Z","last_downloaded_at":"2026-09-10T00:39:04.335Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481109","source_sha256":"6e145099df33b6862b7c0d419d8dbe2393c9a3e8a704d24d296eb82f4589005f"}},{"citation":"505-50-55-30","para":"55-30","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4fb1c4808924a8625c7d83c88687c1c5d35c4707df07d6dfc37c87e5baff1487","downloaded_from":"2026-09-10T00:39:04.335Z","last_downloaded_at":"2026-09-10T00:39:04.335Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481109","source_sha256":"6e145099df33b6862b7c0d419d8dbe2393c9a3e8a704d24d296eb82f4589005f"}},{"citation":"505-50-55-31","para":"55-31","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3aef0a624e77f9c8b914281d05cde470961449a0b7363d8acc20ad4a2b275a97","downloaded_from":"2026-09-10T00:39:04.335Z","last_downloaded_at":"2026-09-10T00:39:04.335Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481109","source_sha256":"6e145099df33b6862b7c0d419d8dbe2393c9a3e8a704d24d296eb82f4589005f"}},{"citation":"505-50-55-32","para":"55-32","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:013f5ba7e3ecca06863ba81f44cf8764a22c494881e33e41a876d37713e07c72","downloaded_from":"2026-09-10T00:39:04.335Z","last_downloaded_at":"2026-09-10T00:39:04.335Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481109","source_sha256":"6e145099df33b6862b7c0d419d8dbe2393c9a3e8a704d24d296eb82f4589005f"}},{"citation":"505-50-55-33","para":"55-33","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c67d4ac20a9e308deea1ca9a314690dafffeb5024836f194c73474f67f4ddca7","downloaded_from":"2026-09-10T00:39:04.335Z","last_downloaded_at":"2026-09-10T00:39:04.335Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481109","source_sha256":"6e145099df33b6862b7c0d419d8dbe2393c9a3e8a704d24d296eb82f4589005f"}},{"citation":"505-50-55-34","para":"55-34","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:34ad349538e6ea50fcdc4dedc5c251335c4c9407ba07bb800c2ce9ed937cda55","downloaded_from":"2026-09-10T00:39:04.335Z","last_downloaded_at":"2026-09-10T00:39:04.335Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481109","source_sha256":"6e145099df33b6862b7c0d419d8dbe2393c9a3e8a704d24d296eb82f4589005f"}},{"citation":"505-50-55-35","para":"55-35","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d30451198b5b8d623e8fc1ecc74788282127920b9109a5eb268f8920465364ec","downloaded_from":"2026-09-10T00:39:04.335Z","last_downloaded_at":"2026-09-10T00:39:04.335Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481109","source_sha256":"6e145099df33b6862b7c0d419d8dbe2393c9a3e8a704d24d296eb82f4589005f"}},{"citation":"505-50-55-36","para":"55-36","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8b9909f0f584f76a86bbb1654493de945211c634f111cdc72b8866bd48b2c0a","downloaded_from":"2026-09-10T00:39:04.335Z","last_downloaded_at":"2026-09-10T00:39:04.335Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481109","source_sha256":"6e145099df33b6862b7c0d419d8dbe2393c9a3e8a704d24d296eb82f4589005f"}},{"citation":"505-50-55-37","para":"55-37","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3caff119b7e5d0261f81632f92d6fae4f42054dd8bdd88084f5c4163d84aacea","downloaded_from":"2026-09-10T00:39:04.335Z","last_downloaded_at":"2026-09-10T00:39:04.335Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481109","source_sha256":"6e145099df33b6862b7c0d419d8dbe2393c9a3e8a704d24d296eb82f4589005f"}},{"citation":"505-50-55-38","para":"55-38","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:33272eeda14d29468ac4aa4f693c0c93de9817a0873bfc5ee95659170e9eacc3","downloaded_from":"2026-09-10T00:39:04.335Z","last_downloaded_at":"2026-09-10T00:39:04.335Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481109","source_sha256":"6e145099df33b6862b7c0d419d8dbe2393c9a3e8a704d24d296eb82f4589005f"}},{"citation":"505-50-55-39","para":"55-39","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ee0a04248739c0c8330545d044e2af97f937684d2442621c34d1a5ce56e4276a","downloaded_from":"2026-09-10T00:39:04.335Z","last_downloaded_at":"2026-09-10T00:39:04.335Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481109","source_sha256":"6e145099df33b6862b7c0d419d8dbe2393c9a3e8a704d24d296eb82f4589005f"}},{"citation":"505-50-55-40","para":"55-40","html":"
Paragraph superseded by Accounting Standards Update No. 2018-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:66ee52cef5b642dc5fa4740ab615e0ccd0759f231f7b7ad048e28374ffb81368","downloaded_from":"2026-09-10T00:39:04.335Z","last_downloaded_at":"2026-09-10T00:39:04.335Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481109","source_sha256":"6e145099df33b6862b7c0d419d8dbe2393c9a3e8a704d24d296eb82f4589005f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c2668871529185edc70c9958acb1b91f4032038a10559a5b9f66024ce4ed3513","downloaded_from":"2026-09-10T00:39:04.335Z","last_downloaded_at":"2026-09-10T00:39:04.335Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481109","source_sha256":"6e145099df33b6862b7c0d419d8dbe2393c9a3e8a704d24d296eb82f4589005f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d187328815f640b1f275dc9d6980f503835d48388f86677695784b83d7ff2096","downloaded_from":"2026-09-10T00:39:04.335Z","last_downloaded_at":"2026-09-10T00:39:04.335Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481109","source_sha256":"6e145099df33b6862b7c0d419d8dbe2393c9a3e8a704d24d296eb82f4589005f"}},{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"505-50-S00-1","para":"S00-1","html":"
The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
505-50-S25-1 through S25-3SupersededAccounting Standards Update No. 2023-0307/14/2023
505-50-S25-2AddedAccounting Standards Update No. 2009-0909/17/2009
505-50-S25-3AddedAccounting Standards Update No. 2010-0501/15/2010
505-50-S99-1SupersededAccounting Standards Update No. 2023-0307/14/2023
505-50-S99-1AmendedAccounting Standards Update No. 2010-0401/15/2010
505-50-S99-2SupersededAccounting Standards Update No. 2023-0307/14/2023
505-50-S99-2AddedAccounting Standards Update No. 2009-0909/17/2009
","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n505-50-S25-1 through S25-3 | Superseded | Accounting Standards Update No. 2023-03 | 07/1…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a6c4e8277fcdcb85697b6d0561f85339f9ecdf31180af7821ce9cf16402d7694","downloaded_from":"2026-09-10T00:39:06.586Z","last_downloaded_at":"2026-09-10T00:39:06.586Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479891","source_sha256":"6fea5acff7f5e7a83206675d1cc76c019eb18e99e152327430b2f50c007b8895"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7537c730398612e9942c92c9a5b29918f48a3dc606f69aeb2221be08e22fbe3f","downloaded_from":"2026-09-10T00:39:06.586Z","last_downloaded_at":"2026-09-10T00:39:06.586Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479891","source_sha256":"6fea5acff7f5e7a83206675d1cc76c019eb18e99e152327430b2f50c007b8895"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2e0930db32bfd99349aca024d91de3a49d1728cc77f6081448e0fe8967cb0413","downloaded_from":"2026-09-10T00:39:06.586Z","last_downloaded_at":"2026-09-10T00:39:06.586Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479891","source_sha256":"6fea5acff7f5e7a83206675d1cc76c019eb18e99e152327430b2f50c007b8895"}},{"number":"S25","label":"SEC 25 Recognition","anchor":"sec-25-recognition","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"505-50-S25-1","para":"S25-1","html":"
Paragraph superseded by Accounting Standards Update No. 2023-03.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2023-03.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75b68f9ca80f998401a7e13a4e795279dd026baa1cf3ac73d4ab0acd1d65a8af","downloaded_from":"2026-09-10T00:39:08.732Z","last_downloaded_at":"2026-09-10T00:39:08.732Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479860","source_sha256":"7cc325d3d9f46720be3dcedb9ad453342a1c109b4758908ae986e300add85f5a"}},{"citation":"505-50-S25-2","para":"S25-2","html":"
Paragraph superseded by Accounting Standards Update No. 2023-03.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2023-03.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:71414285d8b7d9944194892770cc8151c5b7e0abbaa4a11f3677a12042ec046a","downloaded_from":"2026-09-10T00:39:08.732Z","last_downloaded_at":"2026-09-10T00:39:08.732Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479860","source_sha256":"7cc325d3d9f46720be3dcedb9ad453342a1c109b4758908ae986e300add85f5a"}},{"citation":"505-50-S25-3","para":"S25-3","html":"
Paragraph superseded by Accounting Standards Update No. 2023-03.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2023-03.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db2341ddc40c0255fe169a2c974572710605100d846370a36fa67111d71597a9","downloaded_from":"2026-09-10T00:39:08.732Z","last_downloaded_at":"2026-09-10T00:39:08.732Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479860","source_sha256":"7cc325d3d9f46720be3dcedb9ad453342a1c109b4758908ae986e300add85f5a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a57c7353ab93d084c7e1f77b03b22b71c5b802076dd470c0d6f3e00f843482fb","downloaded_from":"2026-09-10T00:39:08.732Z","last_downloaded_at":"2026-09-10T00:39:08.732Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479860","source_sha256":"7cc325d3d9f46720be3dcedb9ad453342a1c109b4758908ae986e300add85f5a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e1ba16fa2b17b5861b2b14d237ef0022df3da40cff8700b5c7073b85bafa8744","downloaded_from":"2026-09-10T00:39:08.732Z","last_downloaded_at":"2026-09-10T00:39:08.732Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479860","source_sha256":"7cc325d3d9f46720be3dcedb9ad453342a1c109b4758908ae986e300add85f5a"}},{"number":"S99","label":"SEC 99 SEC Materials","anchor":"sec-99-sec-materials","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"505-50-S99-1","para":"S99-1","html":"
Paragraph superseded by Accounting Standards Update No. 2023-03.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2023-03.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ab79622e24db686f57a659aa9aafe697b3d6429fc71a8d78561ce411ff67bbc9","downloaded_from":"2026-09-10T00:39:12.879Z","last_downloaded_at":"2026-09-10T00:39:12.879Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479799","source_sha256":"1a06020f0735d3ec544bc89aa09cdfe86f80304ff374edf9c5a486ee1f562ea1"}},{"citation":"505-50-S99-2","para":"S99-2","html":"
Paragraph superseded by Accounting Standards Update No. 2023-03.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2023-03.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:30c6fc92ef713fec5af5b0b62f57287f0e0cf4d6caebb7683a516baafe2697cb","downloaded_from":"2026-09-10T00:39:12.879Z","last_downloaded_at":"2026-09-10T00:39:12.879Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479799","source_sha256":"1a06020f0735d3ec544bc89aa09cdfe86f80304ff374edf9c5a486ee1f562ea1"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3360162c9cebc0f55b5fad98ebc5dd779e00e583ac8fea413068da14e4cc2b69","downloaded_from":"2026-09-10T00:39:12.879Z","last_downloaded_at":"2026-09-10T00:39:12.879Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479799","source_sha256":"1a06020f0735d3ec544bc89aa09cdfe86f80304ff374edf9c5a486ee1f562ea1"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e762d7575f851c53f26a069ac7215001fa68b3e1b88812f0192939c217975783","downloaded_from":"2026-09-10T00:39:12.879Z","last_downloaded_at":"2026-09-10T00:39:12.879Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479799","source_sha256":"1a06020f0735d3ec544bc89aa09cdfe86f80304ff374edf9c5a486ee1f562ea1"}}],"enrichment":{"summary":"ASC 505-50 formerly governed the accounting for equity instruments (shares, options, warrants) issued to non-employees in exchange for goods or services, including measurement date, performance commitment, and counterparty-performance concepts. Every paragraph in the subtopic has been superseded — chiefly by ASU 2018-07 (Improvements to Nonemployee Share-Based Payment Accounting), with the share-based-payment-as-consideration-payable-to-a-customer paragraphs superseded earlier by ASU 2014-09 (Revenue from Contracts with Customers). As a result, the subtopic contains no operative guidance; nonemployee share-based payment awards are now accounted for under ASC 718.","key_points":["Every paragraph of 505-50 (Sections 05, 10, 15, 25, 30, 35, 45, 50, and 55) has been superseded and carries no operative U.S. GAAP requirements.","ASU 2018-07 superseded the bulk of the subtopic and moved nonemployee share-based payment awards issued for goods or services into ASC 718, aligning their measurement with employee awards.","Paragraphs addressing share-based consideration payable to a customer (for example, 505-50-25-5, 30-8, 30-18, 30-19, 30-29, 35-13 through 35-16, 50-2, and 55-25 through 55-27) were superseded by ASU 2014-09 and are now covered by the revenue guidance in ASC 606.","Under the superseded model, nonemployee awards were generally remeasured until a measurement date (performance completion or a performance commitment); that variable, mark-to-market approach no longer applies after ASU 2018-07.","Because the guidance is fully superseded, references to 505-50 in older contracts, filings, or textbooks should be redirected to ASC 718 (and ASC 606 for customer consideration), subject to the transition provisions of ASU 2018-07."],"categories":["Stock compensation","Debt and equity","Transition and effective dates","Revenue"],"audience_level":"intermediate","student_note":"The only thing to know here is that 505-50 is an empty shell: ASU 2018-07 folded nonemployee share-based payments into ASC 718 and ASU 2014-09 moved share-based consideration payable to a customer into ASC 606. The common error is applying the old measurement-date/remeasurement model from legacy materials instead of ASC 718's grant-date fair value approach.","related_topics":["718","718-10","606","606-10","505-10","815-40"],"key_concepts":["nonemployee share-based payment","equity instruments issued for goods or services","measurement date","performance commitment","superseded guidance","consideration payable to a customer","grant-date fair value"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a9e678ea93f3638507b5df2c07d5f2b9d24fbddbe27cf00b0f05c298142a7fa7","downloaded_from":"2026-09-10T00:38:34.178Z","last_downloaded_at":"2026-09-10T00:39:12.879Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"605-50","title":"Customer Payments and Incentives","topic_title":"Revenue Recognition","score":0.8773,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5bf2425041dc6d1c06ff537245aeac5e08e534073fd500fd38d2ab7027705ecf","downloaded_from":"2026-09-10T00:45:04.790Z","last_downloaded_at":"2026-09-10T00:45:37.679Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"840-30","title":"Capital Leases","topic_title":"Leases","score":0.8587,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:619685ddf3ca14104bc2e5be1e840d8538e5fdbbcf16917594fc6e9175ced534","downloaded_from":"2026-09-10T01:53:10.688Z","last_downloaded_at":"2026-09-10T01:53:53.488Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"840-40","title":"Sale-Leaseback Transactions","topic_title":"Leases","score":0.8429,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b91c404cc4e692aca521011efaeb6d7d3c98ca3989c5fb2f1865930dd445b21d","downloaded_from":"2026-09-10T01:53:55.811Z","last_downloaded_at":"2026-09-10T01:54:30.575Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"225-10","title":"Overall","topic_title":"Income Statement","score":0.8411,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a869921854aea87c23fc296ac55741305d938fb043cb05dae28dca23704a566d","downloaded_from":"2026-09-09T23:07:39.903Z","last_downloaded_at":"2026-09-09T23:08:13.742Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"605-15","title":"Products","topic_title":"Revenue Recognition","score":0.8364,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3111cb6a72c530926adffb0a50f889cea3232c49a87bee0f47374e04e904c38d","downloaded_from":"2026-09-10T00:41:31.329Z","last_downloaded_at":"2026-09-10T00:42:07.607Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"605-45","title":"Principal Agent Considerations","topic_title":"Revenue Recognition","score":0.8131,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:315a79953713eb0d97d1fa295fa4198820ba0f581649fda095d110c9628a171a","downloaded_from":"2026-09-10T00:44:32.941Z","last_downloaded_at":"2026-09-10T00:45:00.697Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}],"prev":{"number":"505-30","title":"Treasury Stock","topic_title":"Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2babdc00e42c5eb4b06256c21ff1b914e0b186590a88a01664c9e989bc3c9786","downloaded_from":"2026-09-10T00:38:00.623Z","last_downloaded_at":"2026-09-10T00:38:31.570Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"next":{"number":"505-60","title":"Spinoffs and Reverse Spinoffs","topic_title":"Equity","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a3b2c334709455bec5272db6a5f1ab8bf91df54fcb7dd598abf8a9b93e4e6a83","downloaded_from":"2026-09-10T00:39:16.049Z","last_downloaded_at":"2026-09-10T00:39:50.123Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6004b228a38093aeab28a0c21130f6fe1a39948de7a420a3359265447ee0d818","downloaded_from":"2026-09-10T00:38:34.178Z","last_downloaded_at":"2026-09-10T00:39:12.879Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}