# ASC 505-50: Equity — Equity-Based Payments to Non-Employees Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/505/50/) 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. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-10T00:38:34.178Z to 2026-09-10T00:39:12.879Z Record version: sha256:6004b228a38093aeab28a0c21130f6fe1a39948de7a420a3359265447ee0d818 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 505-50: Equity — Equity-Based Payments to Non-Employees ### Machine-generated study aids ```json { "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 Every paragraph in the subtopic has been superseded — chiefly by ASU 2018-07 (Improvements to Nonemployee Share-Based Payment Accounting), with the share-based-payment-as-consideration-payable-to-a-customer paragraphs superseded earlier by ASU 2014-09 (Revenue from Contracts with Customers).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under ASC 718.", "key_points": [ "Every paragraph of 505-50 (Sections 05, 10, 15, 25, 30, 35, 45, 50, and 55) has been superseded and carries no operative U.S. GAAP requirements.", "ASU 2018-07 superseded the bulk of the subtopic and moved nonemployee share-based payment awards issued for goods or services into ASC 718, aligning their measurement with employee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customer (for example, 505-50-25-5, 30-8, 30-18, 30-19, 30-29, 35-13 through 35-16, 50-2, and 55-25 through 55-27) were superseded by ASU 2014-09 and are now covered by the revenue guidance in ASC 606.", "Under the superseded model, nonemployee awards were generally remeasured until a measurement date (performance completion or a performance commitment); that variable,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" ] } ``` Source downloaded (UTC): 2026-09-10T00:38:34.178Z to 2026-09-10T00:38:34.178Z Record version: sha256:b9cd89a18c7363e7dd2b04bba8f0d8c530ed6acb8ce6028f61639e13db83d2fa Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 505-50-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/505/50/#00-status) SEC content: no ##### [505-50-00-1](https://asc.understandingaccounting.org/asc/505/50/#505-50-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:34.178Z to 2026-09-10T00:38:34.178Z Record version: sha256:700692048387f0fbe774e19c97b56640fdae584cef2ca7d8de19ec6babf05931 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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
Source downloaded (UTC): 2026-09-10T00:38:37.020Z to 2026-09-10T00:38:37.020Z Record version: sha256:6c17b295e052f1adc5b73711e0f061ae614d0eacd497143b484648701b02b170 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 505-50-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/505/50/#05-overview-and-background) SEC content: no ##### [505-50-05-1](https://asc.understandingaccounting.org/asc/505/50/#505-50-05-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:37.020Z to 2026-09-10T00:38:37.020Z Record version: sha256:9a1776cccfc62b9c9ca898ef8ce8550a4fd0af4e0d75b559ab5a25b312212f0a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-05-2](https://asc.understandingaccounting.org/asc/505/50/#505-50-05-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:37.020Z to 2026-09-10T00:38:37.020Z Record version: sha256:7936ab7239c95a4f08783d9f73c18e84709844dafd8e798b9645a8b461c8304e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-05-2A](https://asc.understandingaccounting.org/asc/505/50/#505-50-05-2A) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:37.020Z to 2026-09-10T00:38:37.020Z Record version: sha256:e52cc8884dd8f8a85334f2c7532dc78958aefd0c5dd660dd009f1fc3aa6c9a18 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-05-3](https://asc.understandingaccounting.org/asc/505/50/#505-50-05-3) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:37.020Z to 2026-09-10T00:38:37.020Z Record version: sha256:ea9724087f4268676ea97801b306069c8abf569cdbe3d9c79386f1496753e357 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-05-4](https://asc.understandingaccounting.org/asc/505/50/#505-50-05-4) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:37.020Z to 2026-09-10T00:38:37.020Z Record version: sha256:af6b13f41487a0667979175f868c740f2fbf62b2324c28bdb2977b05b8b65990 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-05-5](https://asc.understandingaccounting.org/asc/505/50/#505-50-05-5) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:37.020Z to 2026-09-10T00:38:37.020Z Record version: sha256:4f25f393a633c0f74dfb8842bcdd4246d44b489a3a6c7c1076a0a71be077ca72 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-05-6](https://asc.understandingaccounting.org/asc/505/50/#505-50-05-6) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:37.020Z to 2026-09-10T00:38:37.020Z Record version: sha256:100bf5198c65a44219bdd1bf1716f46347d3dc5205cfd6a2154f52feb0022e88 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-05-7](https://asc.understandingaccounting.org/asc/505/50/#505-50-05-7) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:37.020Z to 2026-09-10T00:38:37.020Z Record version: sha256:c5e15af0f34206f97ec47dfeb8a9d4817248b30426b56dc0445bad7b4e5d9edf Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-05-8](https://asc.understandingaccounting.org/asc/505/50/#505-50-05-8) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:37.020Z to 2026-09-10T00:38:37.020Z Record version: sha256:a7195fc1cc8c5ab0993a05d52770da44e862f2e0c8cd2e53e86030ebca4c18d0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-05-9](https://asc.understandingaccounting.org/asc/505/50/#505-50-05-9) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:37.020Z to 2026-09-10T00:38:37.020Z Record version: sha256:2e1c3a915c3ac492867a37bd9b29132a3f0baf2ee67db0838f38e1b99e2564d9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). Source downloaded (UTC): 2026-09-10T00:38:38.857Z to 2026-09-10T00:38:38.857Z Record version: sha256:2005d7bb8fb5f388ec09bf60bd73b46a97645ec762867bf71b3d25097b70a851 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 505-50-10: 10 Objectives [Read section](https://asc.understandingaccounting.org/asc/505/50/#10-objectives) SEC content: no ##### [505-50-10-1](https://asc.understandingaccounting.org/asc/505/50/#505-50-10-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:38.857Z to 2026-09-10T00:38:38.857Z Record version: sha256:3dd80aa58533000c8930f470bc4ed7de5a4bb212176efab24c622ead0c18b3ca Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). Source downloaded (UTC): 2026-09-10T00:38:42.780Z to 2026-09-10T00:38:42.780Z Record version: sha256:121fd1b551cf374a24f60e320d9aeca2d5eb4f446f637da910874a97617162f0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 505-50-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/505/50/#15-scope-and-scope-exceptions) SEC content: no ##### [505-50-15-1](https://asc.understandingaccounting.org/asc/505/50/#505-50-15-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:42.780Z to 2026-09-10T00:38:42.780Z Record version: sha256:e17f9f0894675c01dd60c6790d3a1b96c417b46fdf99be115cd25d1702a5b450 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-15-2](https://asc.understandingaccounting.org/asc/505/50/#505-50-15-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:42.780Z to 2026-09-10T00:38:42.780Z Record version: sha256:226c04c8ce889cf7b1223cc3d44168d981207ad7681707b6f29d14a607a5dc83 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-15-3](https://asc.understandingaccounting.org/asc/505/50/#505-50-15-3) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:42.780Z to 2026-09-10T00:38:42.780Z Record version: sha256:a3380f525f25ae18bcf08e90c8140a9dd2c0050c278b9b4e13c9239029929f1e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). Source downloaded (UTC): 2026-09-10T00:38:46.123Z to 2026-09-10T00:38:46.123Z Record version: sha256:bf80daccfc71ebb0d1c9b1bcb06f8014d57392beb32471eb856fa5712af96202 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 505-50-20: 20 Glossary [Read section](https://asc.understandingaccounting.org/asc/505/50/#20-glossary) SEC content: no Source downloaded (UTC): 2026-09-10T00:38:49.807Z to 2026-09-10T00:38:49.807Z Record version: sha256:1cb1a5f72003e8077436eba183f0eb7ea046bb9e447e2e7601ed4d6eccf42e85 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 505-50-25: 25 Recognition [Read section](https://asc.understandingaccounting.org/asc/505/50/#25-recognition) SEC content: no ##### [505-50-25-1](https://asc.understandingaccounting.org/asc/505/50/#505-50-25-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:49.807Z to 2026-09-10T00:38:49.807Z Record version: sha256:ca4d57b2b05a58c2abdf30f0f9ab298833f8be00fc3d5d2c41ab6706b7b34e79 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-25-2](https://asc.understandingaccounting.org/asc/505/50/#505-50-25-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:49.807Z to 2026-09-10T00:38:49.807Z Record version: sha256:5633dc88c11f8e81a6378dcc8eab6af0a13a228ee00c959c94bf9a11cc50527a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-25-3](https://asc.understandingaccounting.org/asc/505/50/#505-50-25-3) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:49.807Z to 2026-09-10T00:38:49.807Z Record version: sha256:9da5e1f506e0483e5474604fb9ab94ba28e99b073ec2e09563f0e291ff80218f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-25-4](https://asc.understandingaccounting.org/asc/505/50/#505-50-25-4) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:49.807Z to 2026-09-10T00:38:49.807Z Record version: sha256:acfa0b3bd3e9d4cb69192a6236aa30bbfcc6ed72fe0978acdf9feb079fdabc20 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-25-5](https://asc.understandingaccounting.org/asc/505/50/#505-50-25-5) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:49.807Z to 2026-09-10T00:38:49.807Z Record version: sha256:3ece9e1ee7a004eb2baa8394d72aa1a76980c4031f63bfbf3c51e9d5cb28aaa4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [505-50-25-6](https://asc.understandingaccounting.org/asc/505/50/#505-50-25-6) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:49.807Z to 2026-09-10T00:38:49.807Z Record version: sha256:9a0cebf30510fe6ba4d2e620960a0b070c3c1f22ef02326dfc3e33fb6cc6e855 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-25-7](https://asc.understandingaccounting.org/asc/505/50/#505-50-25-7) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:49.807Z to 2026-09-10T00:38:49.807Z Record version: sha256:ae12bfda01c89f2e1ef0bbe41f0463d9e66d462d21ac655358bd154a56d63bb1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-25-8](https://asc.understandingaccounting.org/asc/505/50/#505-50-25-8) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:49.807Z to 2026-09-10T00:38:49.807Z Record version: sha256:72416a4b72d4de54576abccb5eff127043996f850e9f280755f729e8e7a24c2a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-25-9](https://asc.understandingaccounting.org/asc/505/50/#505-50-25-9) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:49.807Z to 2026-09-10T00:38:49.807Z Record version: sha256:6e9565c585535ec6c937a6b553b65710e3ae43f88dab88ce2674c9219eb3864d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-25-10](https://asc.understandingaccounting.org/asc/505/50/#505-50-25-10) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:49.807Z to 2026-09-10T00:38:49.807Z Record version: sha256:f4674cb75b2feaf153810aec53a9021d1ddc700a5cbdc030eee0dad27de6af58 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). Source downloaded (UTC): 2026-09-10T00:38:52.337Z to 2026-09-10T00:38:52.337Z Record version: sha256:2a4752b5e0b7955f0502ffe64e870ef703d1b457d9de892ec95531ff0b80ad2e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 505-50-30: 30 Initial Measurement [Read section](https://asc.understandingaccounting.org/asc/505/50/#30-initial-measurement) SEC content: no ##### [505-50-30-1](https://asc.understandingaccounting.org/asc/505/50/#505-50-30-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:52.337Z to 2026-09-10T00:38:52.337Z Record version: sha256:bd98d26bdac58a4be8d545ec838582c3762117dae1c2ad573233c83f085e7ef2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-30-2](https://asc.understandingaccounting.org/asc/505/50/#505-50-30-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:52.337Z to 2026-09-10T00:38:52.337Z Record version: sha256:067951d30e35f5835a4656b9ab99dca78a647c76485daff950e0e9b61d61d36f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-30-3](https://asc.understandingaccounting.org/asc/505/50/#505-50-30-3) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:52.337Z to 2026-09-10T00:38:52.337Z Record version: sha256:7d6819a14481c479a1e88ddd91b5fe7552c9d83927a12cd3f125b6c8096d1feb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-30-4](https://asc.understandingaccounting.org/asc/505/50/#505-50-30-4) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:52.337Z to 2026-09-10T00:38:52.337Z Record version: sha256:a23a217cbf13ed7a288e989effca38b3f0895efa1f7dca56c61b6af8f93bac8e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-30-5](https://asc.understandingaccounting.org/asc/505/50/#505-50-30-5) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:52.337Z to 2026-09-10T00:38:52.337Z Record version: sha256:086e831f59d07c568ed725b60e887d329fbcdb78f45d0162524ab4d235f8e0b4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-30-6](https://asc.understandingaccounting.org/asc/505/50/#505-50-30-6) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:52.337Z to 2026-09-10T00:38:52.337Z Record version: sha256:c2dbddc830af0a34667986a42487551f432f772bdcb77140ef312af8ddf96258 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-30-7](https://asc.understandingaccounting.org/asc/505/50/#505-50-30-7) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:52.337Z to 2026-09-10T00:38:52.337Z Record version: sha256:1c8cd3cb76706dd957fab05824005a6074e4a354fcad5ea4351b309f1ae970d4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-30-8](https://asc.understandingaccounting.org/asc/505/50/#505-50-30-8) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:52.337Z to 2026-09-10T00:38:52.337Z Record version: sha256:b7d67ca7e79670abac59a9dd06b72108ff119d2bef9ad2176dbbcb700dfd78e6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [505-50-30-9](https://asc.understandingaccounting.org/asc/505/50/#505-50-30-9) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:52.337Z to 2026-09-10T00:38:52.337Z Record version: sha256:bdc480841f444abdc02dcd9da4a038546f2a50788488095820067b051fd4c4db Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-30-10](https://asc.understandingaccounting.org/asc/505/50/#505-50-30-10) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:52.337Z to 2026-09-10T00:38:52.337Z Record version: sha256:4da282283f2e1069707c7b6d9b227a079b01da24ab9a5f4399c96fb639d46a0e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-30-11](https://asc.understandingaccounting.org/asc/505/50/#505-50-30-11) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:52.337Z to 2026-09-10T00:38:52.337Z Record version: sha256:a2d8ff1499f10f93decd8d9ca15d4ffb6b4f7253aafe2c49c5b3bd00b4bdfe37 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-30-12](https://asc.understandingaccounting.org/asc/505/50/#505-50-30-12) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:52.337Z to 2026-09-10T00:38:52.337Z Record version: sha256:964474aade33da2f5fcab5b2e830962e5402638f890ef8a75f7ef7bc55923ba6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-30-13](https://asc.understandingaccounting.org/asc/505/50/#505-50-30-13) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:52.337Z to 2026-09-10T00:38:52.337Z Record version: sha256:65eaff4baa3f559c0dbe25fbb373a32a41c42bf71c4413bd175356d53cf2aa72 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-30-14](https://asc.understandingaccounting.org/asc/505/50/#505-50-30-14) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:52.337Z to 2026-09-10T00:38:52.337Z Record version: sha256:680550aee8329eb001666153c6099b7c4ec92f1a2139bb7f3f83b54bf685c86c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-30-15](https://asc.understandingaccounting.org/asc/505/50/#505-50-30-15) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:52.337Z to 2026-09-10T00:38:52.337Z Record version: sha256:5ea98325de4de84086808988e951101453f56d4371fd5130ebc6d53b49e10454 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-30-16](https://asc.understandingaccounting.org/asc/505/50/#505-50-30-16) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:52.337Z to 2026-09-10T00:38:52.337Z Record version: sha256:c8b3aee69bce906aa06bbcda32c476ae277c4fabfbd0144aff7c4acd8e038e75 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-30-17](https://asc.understandingaccounting.org/asc/505/50/#505-50-30-17) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:52.337Z to 2026-09-10T00:38:52.337Z Record version: sha256:c6a415615c4286a7c5b10d6dd9f8c60064d75380262a9a8d239964d20939fe79 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-30-18](https://asc.understandingaccounting.org/asc/505/50/#505-50-30-18) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:52.337Z to 2026-09-10T00:38:52.337Z Record version: sha256:63fd6b2b088d82abd4e2f65feb63e8b22d33314aafd1c50820951c1046a97910 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [505-50-30-19](https://asc.understandingaccounting.org/asc/505/50/#505-50-30-19) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:52.337Z to 2026-09-10T00:38:52.337Z Record version: sha256:f4ac17421b630026dbc1fc0bcaba085242f80e320ede975510cae3d57057359d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [505-50-30-20](https://asc.understandingaccounting.org/asc/505/50/#505-50-30-20) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:52.337Z to 2026-09-10T00:38:52.337Z Record version: sha256:3351081034fe77d5b7be3f6a8da73e6aac73904b0fd53151a82d4a4f3f8e8329 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-30-21](https://asc.understandingaccounting.org/asc/505/50/#505-50-30-21) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:52.337Z to 2026-09-10T00:38:52.337Z Record version: sha256:2fb937d01a11a17221638e6ee1ece8c458cdb019ef8ab8199071173a1aba85d7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-30-22](https://asc.understandingaccounting.org/asc/505/50/#505-50-30-22) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:52.337Z to 2026-09-10T00:38:52.337Z Record version: sha256:15dcf376633c527782d0022652407da5f1e5811d4a22b84180b65a0d50837445 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-30-23](https://asc.understandingaccounting.org/asc/505/50/#505-50-30-23) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:52.337Z to 2026-09-10T00:38:52.337Z Record version: sha256:31944d2fd7c11ca6e861e22d0d07f1d29db5c992d924f0a25cf8973d7d2e2bd6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-30-24](https://asc.understandingaccounting.org/asc/505/50/#505-50-30-24) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:52.337Z to 2026-09-10T00:38:52.337Z Record version: sha256:97f15fd64ade8f75caa69e48ccd840d7f96ce80c46c3ec51385bc7623335df58 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-30-25](https://asc.understandingaccounting.org/asc/505/50/#505-50-30-25) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:52.337Z to 2026-09-10T00:38:52.337Z Record version: sha256:3298f768389447b10780fd4afb0fb7d4f08b12df59dd62b6e112fc6af42c0e89 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-30-26](https://asc.understandingaccounting.org/asc/505/50/#505-50-30-26) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:52.337Z to 2026-09-10T00:38:52.337Z Record version: sha256:2c0f91baf4e878b69cbc07af288e54ae7a39bfc2d4f85905b9050de7ee6663bf Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-30-27](https://asc.understandingaccounting.org/asc/505/50/#505-50-30-27) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:52.337Z to 2026-09-10T00:38:52.337Z Record version: sha256:1a22c266f070e88861a40a58cf3c6e61714d36696dbce778aa17c2d3510db9ba Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-30-28](https://asc.understandingaccounting.org/asc/505/50/#505-50-30-28) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:52.337Z to 2026-09-10T00:38:52.337Z Record version: sha256:430669609370b1ba29a5863f46c4beb2c46d04f927d2e4b67c8b636a10674e93 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-30-29](https://asc.understandingaccounting.org/asc/505/50/#505-50-30-29) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:52.337Z to 2026-09-10T00:38:52.337Z Record version: sha256:7d3281b3d5e810e72411b8c9c8e7c1d3d218123d72e90afc18c3a7c2133905b5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [505-50-30-30](https://asc.understandingaccounting.org/asc/505/50/#505-50-30-30) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:52.337Z to 2026-09-10T00:38:52.337Z Record version: sha256:0b9f92a20aba2b050b5ede3fb809edbac385ae397ab9768cc6790c06b10618cc Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-30-31](https://asc.understandingaccounting.org/asc/505/50/#505-50-30-31) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:52.337Z to 2026-09-10T00:38:52.337Z Record version: sha256:42843d7fe597b02ea32959c57e2244ee438a29db3e6ac31714a4e512b41a042c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). Source downloaded (UTC): 2026-09-10T00:38:55.858Z to 2026-09-10T00:38:55.858Z Record version: sha256:7b48a3888481f6a058f6ff55e26b359423fef1a46f0096b21ca505bbb2dc9cfb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 505-50-35: 35 Subsequent Measurement [Read section](https://asc.understandingaccounting.org/asc/505/50/#35-subsequent-measurement) SEC content: no ##### [505-50-35-1](https://asc.understandingaccounting.org/asc/505/50/#505-50-35-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:55.858Z to 2026-09-10T00:38:55.858Z Record version: sha256:4ce2b2ab07186021cc6e3c0f90445ced38aa9ee7b1a24a37916c815388fa02d0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-35-2](https://asc.understandingaccounting.org/asc/505/50/#505-50-35-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:55.858Z to 2026-09-10T00:38:55.858Z Record version: sha256:6c86d87a0fbd4f4f7bb3fb3cfde8600d9568d01717932f3d8df4c29207afaf18 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-35-3](https://asc.understandingaccounting.org/asc/505/50/#505-50-35-3) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:55.858Z to 2026-09-10T00:38:55.858Z Record version: sha256:f14e1011fba932ef66aa57ea906a30c2b46031359feabbec08483e11ae6aafe2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-35-4](https://asc.understandingaccounting.org/asc/505/50/#505-50-35-4) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:55.858Z to 2026-09-10T00:38:55.858Z Record version: sha256:afd58f869dd78fbe2777d420cbb2a4fea1cf942b5cac4b5930412ab2bb511a63 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-35-5](https://asc.understandingaccounting.org/asc/505/50/#505-50-35-5) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:55.858Z to 2026-09-10T00:38:55.858Z Record version: sha256:218c980228a1c8c9c6e8b166ad58620963f05e554a8e2cf9688e0f17879241a1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-35-6](https://asc.understandingaccounting.org/asc/505/50/#505-50-35-6) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:55.858Z to 2026-09-10T00:38:55.858Z Record version: sha256:6f7a0893e287e77736b92749ae904e254b25f2643a8830f75936de55133d414f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-35-7](https://asc.understandingaccounting.org/asc/505/50/#505-50-35-7) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:55.858Z to 2026-09-10T00:38:55.858Z Record version: sha256:def958ec6c152afea3b004cabbf188cac4c2ccb6d6c1e0fb406848d77388ed19 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-35-8](https://asc.understandingaccounting.org/asc/505/50/#505-50-35-8) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:55.858Z to 2026-09-10T00:38:55.858Z Record version: sha256:444d971e32352fbae7eee011df6bfee849047f19ef3d26ae004636adfd2d8ff6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-35-9](https://asc.understandingaccounting.org/asc/505/50/#505-50-35-9) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:55.858Z to 2026-09-10T00:38:55.858Z Record version: sha256:2bfdcfd653ab14e1cadf5ef07f9f36c190f5b736d01c5f971f30a4e6baba7c5d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-35-10](https://asc.understandingaccounting.org/asc/505/50/#505-50-35-10) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:55.858Z to 2026-09-10T00:38:55.858Z Record version: sha256:52616ec55004da2a4aa64811f50d4a7aa92cd7cd2aff5b9e263909a4e19ba273 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-35-11](https://asc.understandingaccounting.org/asc/505/50/#505-50-35-11) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:55.858Z to 2026-09-10T00:38:55.858Z Record version: sha256:9b75d42865f33db809c25bfc35f516df82c443967590fd12f8b4fa98916c3ccf Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-35-12](https://asc.understandingaccounting.org/asc/505/50/#505-50-35-12) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:55.858Z to 2026-09-10T00:38:55.858Z Record version: sha256:1eb8463a444bcbac31c15b3b622e036205c027e51b1422e94fbb54de3aead692 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-35-13](https://asc.understandingaccounting.org/asc/505/50/#505-50-35-13) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:55.858Z to 2026-09-10T00:38:55.858Z Record version: sha256:7b12e97ce00ebbbf1abf113cb06977a3cf671da53c05f04c85774b6e375887cd Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [505-50-35-14](https://asc.understandingaccounting.org/asc/505/50/#505-50-35-14) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:55.858Z to 2026-09-10T00:38:55.858Z Record version: sha256:e60a83b2f359b773e33c33b7498ee6853648cacd66a60092d39a1af97857cd24 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [505-50-35-15](https://asc.understandingaccounting.org/asc/505/50/#505-50-35-15) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:55.858Z to 2026-09-10T00:38:55.858Z Record version: sha256:c36c35406221e960510b967c5dbaedf15950ee06e7344f61e2e783510964976e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [505-50-35-16](https://asc.understandingaccounting.org/asc/505/50/#505-50-35-16) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:55.858Z to 2026-09-10T00:38:55.858Z Record version: sha256:d1a09c4b5a8e2dd4db72098bbdc314c3ac6a3e7ca94683868de6f40ce59ab9fa Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). Source downloaded (UTC): 2026-09-10T00:38:58.678Z to 2026-09-10T00:38:58.678Z Record version: sha256:272f34b75892085b71ad1397b9f4d7238e3bb5441b266c82570d64a7998c1c06 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 505-50-45: 45 Other Presentation Matters [Read section](https://asc.understandingaccounting.org/asc/505/50/#45-other-presentation-matters) SEC content: no ##### [505-50-45-1](https://asc.understandingaccounting.org/asc/505/50/#505-50-45-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:58.678Z to 2026-09-10T00:38:58.678Z Record version: sha256:8c53f682424823062f8fdf4267a0188ea8fc81552d1b5ea3a605b585781986c3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). Source downloaded (UTC): 2026-09-10T00:39:02.431Z to 2026-09-10T00:39:02.431Z Record version: sha256:1cecaddaf31491b78db6079027d29c87daf1989e60da2ea4f8b295c498b0770a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 505-50-50: 50 Disclosure [Read section](https://asc.understandingaccounting.org/asc/505/50/#50-disclosure) SEC content: no ##### [505-50-50-1](https://asc.understandingaccounting.org/asc/505/50/#505-50-50-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:02.431Z to 2026-09-10T00:39:02.431Z Record version: sha256:b67c5c1b91698fa3edd8b89343fc0c29ba0428b85880f829aeab8252024ac383 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-50-2](https://asc.understandingaccounting.org/asc/505/50/#505-50-50-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:02.431Z to 2026-09-10T00:39:02.431Z Record version: sha256:a8c2425e1e7f5901b45b1b84ad12fbb872b4aaa9364b04243ee211e27c64c098 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). Source downloaded (UTC): 2026-09-10T00:39:04.335Z to 2026-09-10T00:39:04.335Z Record version: sha256:d187328815f640b1f275dc9d6980f503835d48388f86677695784b83d7ff2096 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 505-50-55: 55 Implementation Guidance and Illustrations [Read section](https://asc.understandingaccounting.org/asc/505/50/#55-implementation-guidance-and-illustrations) SEC content: no ##### [505-50-55-1](https://asc.understandingaccounting.org/asc/505/50/#505-50-55-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:04.335Z to 2026-09-10T00:39:04.335Z Record version: sha256:cf7413b946d391cb730694211e868329f644727123a88cd777f0628bcb919d01 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-55-2](https://asc.understandingaccounting.org/asc/505/50/#505-50-55-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:04.335Z to 2026-09-10T00:39:04.335Z Record version: sha256:e74f9cf09108e08d58cafdfd5ba8b7db718b95a6c647fc27e8c9553f19175e65 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-55-3](https://asc.understandingaccounting.org/asc/505/50/#505-50-55-3) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:04.335Z to 2026-09-10T00:39:04.335Z Record version: sha256:22582fb9000e76e95644c2a707d356d08a2ff0d06cf73d1bd763cb16bd8015a1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-55-4](https://asc.understandingaccounting.org/asc/505/50/#505-50-55-4) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:04.335Z to 2026-09-10T00:39:04.335Z Record version: sha256:263be10367446b39c02ade124c0a6e0cc069a27f9c5d142915c8ac190cf7a74c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-55-5](https://asc.understandingaccounting.org/asc/505/50/#505-50-55-5) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:04.335Z to 2026-09-10T00:39:04.335Z Record version: sha256:b260e85a3e4c976746bfd447a497effe475ec79f01a63a73aac95295a080fbc4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-55-6](https://asc.understandingaccounting.org/asc/505/50/#505-50-55-6) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:04.335Z to 2026-09-10T00:39:04.335Z Record version: sha256:40d9d8406bafd2ebcd76709ca2af49fc35db3d728cc9f51d9b13e4f81548a004 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-55-7](https://asc.understandingaccounting.org/asc/505/50/#505-50-55-7) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:04.335Z to 2026-09-10T00:39:04.335Z Record version: sha256:7d838a2331db2a66d6e49aa41ea5315f80683cf1bbee34a2b702a1017d9cc366 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-55-8](https://asc.understandingaccounting.org/asc/505/50/#505-50-55-8) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:04.335Z to 2026-09-10T00:39:04.335Z Record version: sha256:e5d2e02baa9432c9f431e81ae0282fd7616e4d98fa10399c66568c4b7a2cef46 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-55-9](https://asc.understandingaccounting.org/asc/505/50/#505-50-55-9) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:04.335Z to 2026-09-10T00:39:04.335Z Record version: sha256:33afe65681f29dfdcd7043a6de4c2aa1db17ee921d4188db7c02771021160ad3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-55-10](https://asc.understandingaccounting.org/asc/505/50/#505-50-55-10) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:04.335Z to 2026-09-10T00:39:04.335Z Record version: sha256:6949107c497addab605f9cdd1ffef226b167ead0675c6f2bae4a33b3c639e30a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-55-11](https://asc.understandingaccounting.org/asc/505/50/#505-50-55-11) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:04.335Z to 2026-09-10T00:39:04.335Z Record version: sha256:8482acd5524f3202122ad51dae12646682b895d316c38e992ef50542bdca1eb8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-55-12](https://asc.understandingaccounting.org/asc/505/50/#505-50-55-12) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:04.335Z to 2026-09-10T00:39:04.335Z Record version: sha256:446a99f4b4e2e6a73553318801da72de0f26eb79b0b9a22fef1cb4aea0505326 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-55-13](https://asc.understandingaccounting.org/asc/505/50/#505-50-55-13) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:04.335Z to 2026-09-10T00:39:04.335Z Record version: sha256:fbfc4b434614e14f62915c4df8876fcf238f19d930ef77265bb4978c4b064941 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-55-14](https://asc.understandingaccounting.org/asc/505/50/#505-50-55-14) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:04.335Z to 2026-09-10T00:39:04.335Z Record version: sha256:98f909d0cdaf766ec50ccc3ef76cc190981612766f7e31b5bf9aa95b6e9f8fa0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-55-15](https://asc.understandingaccounting.org/asc/505/50/#505-50-55-15) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:04.335Z to 2026-09-10T00:39:04.335Z Record version: sha256:bc545d60ec84c3cb6f07f500da74b489a0f903f14ba4d01a3d1d4ae0065477f8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-55-16](https://asc.understandingaccounting.org/asc/505/50/#505-50-55-16) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:04.335Z to 2026-09-10T00:39:04.335Z Record version: sha256:8de543c61c4572e172657674929ac5b193a5176fe5ab2ad49ad2703e98414839 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-55-17](https://asc.understandingaccounting.org/asc/505/50/#505-50-55-17) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:04.335Z to 2026-09-10T00:39:04.335Z Record version: sha256:3a4d546b51bbba408da0290cda1538a6780c790ffd8378d7f1686815b3c0bc60 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-55-18](https://asc.understandingaccounting.org/asc/505/50/#505-50-55-18) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:04.335Z to 2026-09-10T00:39:04.335Z Record version: sha256:a8a6a740689c908b700478fc8a921595846e3e4fefeaf52dc26a1c81d8a0a18d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-55-19](https://asc.understandingaccounting.org/asc/505/50/#505-50-55-19) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:04.335Z to 2026-09-10T00:39:04.335Z Record version: sha256:62d052bb91b41d462bd3c0f4b7686ef625edae6b12a9f42fcdda4773e52561f8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-55-20](https://asc.understandingaccounting.org/asc/505/50/#505-50-55-20) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:04.335Z to 2026-09-10T00:39:04.335Z Record version: sha256:704f739c21a8aa6ed738e3c35636185aa1be1b937393c88909d22996b568a7b4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-55-21](https://asc.understandingaccounting.org/asc/505/50/#505-50-55-21) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:04.335Z to 2026-09-10T00:39:04.335Z Record version: sha256:3202329dfbd23bf017b61015fa17225ae000d92403505dd8456fae6d04c9b445 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-55-22](https://asc.understandingaccounting.org/asc/505/50/#505-50-55-22) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:04.335Z to 2026-09-10T00:39:04.335Z Record version: sha256:8c7b232cf71b5664c4d89f152b41a4da8bd92c61d05ef1b713fdf0b4aa6d0c48 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-55-23](https://asc.understandingaccounting.org/asc/505/50/#505-50-55-23) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:04.335Z to 2026-09-10T00:39:04.335Z Record version: sha256:7de0843a4a9a55dd45c0e4d099a1ed53b295dd9c18b7fbd182a095343d079f5b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-55-24](https://asc.understandingaccounting.org/asc/505/50/#505-50-55-24) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:04.335Z to 2026-09-10T00:39:04.335Z Record version: sha256:35d021570395f99d445bd6c8f4b785d8911f263a82c655e16feb3b439f93aaaa Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-55-25](https://asc.understandingaccounting.org/asc/505/50/#505-50-55-25) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:04.335Z to 2026-09-10T00:39:04.335Z Record version: sha256:14efd9190bc8874d4eacf0b178f169db092bc95841595db999a1385f5b8f2423 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [505-50-55-26](https://asc.understandingaccounting.org/asc/505/50/#505-50-55-26) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:04.335Z to 2026-09-10T00:39:04.335Z Record version: sha256:229cf097bb9f7eb7b54897403b8ed2eab203c33934a4ca5ef485b18efdeb2254 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [505-50-55-27](https://asc.understandingaccounting.org/asc/505/50/#505-50-55-27) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:04.335Z to 2026-09-10T00:39:04.335Z Record version: sha256:f809f383527f70a9b45c24e6031c52adc6b837607a339a51a89d5ab96496399c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [505-50-55-28](https://asc.understandingaccounting.org/asc/505/50/#505-50-55-28) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:04.335Z to 2026-09-10T00:39:04.335Z Record version: sha256:0b4c994486968911f1f9f79d52245ba9335447d443509896a4fb88026e518564 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-55-29](https://asc.understandingaccounting.org/asc/505/50/#505-50-55-29) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:04.335Z to 2026-09-10T00:39:04.335Z Record version: sha256:059ed8a36e7589b10962767ecf7eee738cd8689c24ce16c576576c1b1d2683cb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-55-30](https://asc.understandingaccounting.org/asc/505/50/#505-50-55-30) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:04.335Z to 2026-09-10T00:39:04.335Z Record version: sha256:4fb1c4808924a8625c7d83c88687c1c5d35c4707df07d6dfc37c87e5baff1487 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-55-31](https://asc.understandingaccounting.org/asc/505/50/#505-50-55-31) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:04.335Z to 2026-09-10T00:39:04.335Z Record version: sha256:3aef0a624e77f9c8b914281d05cde470961449a0b7363d8acc20ad4a2b275a97 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-55-32](https://asc.understandingaccounting.org/asc/505/50/#505-50-55-32) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:04.335Z to 2026-09-10T00:39:04.335Z Record version: sha256:013f5ba7e3ecca06863ba81f44cf8764a22c494881e33e41a876d37713e07c72 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-55-33](https://asc.understandingaccounting.org/asc/505/50/#505-50-55-33) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:04.335Z to 2026-09-10T00:39:04.335Z Record version: sha256:c67d4ac20a9e308deea1ca9a314690dafffeb5024836f194c73474f67f4ddca7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-55-34](https://asc.understandingaccounting.org/asc/505/50/#505-50-55-34) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:04.335Z to 2026-09-10T00:39:04.335Z Record version: sha256:34ad349538e6ea50fcdc4dedc5c251335c4c9407ba07bb800c2ce9ed937cda55 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-55-35](https://asc.understandingaccounting.org/asc/505/50/#505-50-55-35) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:04.335Z to 2026-09-10T00:39:04.335Z Record version: sha256:d30451198b5b8d623e8fc1ecc74788282127920b9109a5eb268f8920465364ec Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-55-36](https://asc.understandingaccounting.org/asc/505/50/#505-50-55-36) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:04.335Z to 2026-09-10T00:39:04.335Z Record version: sha256:c8b9909f0f584f76a86bbb1654493de945211c634f111cdc72b8866bd48b2c0a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-55-37](https://asc.understandingaccounting.org/asc/505/50/#505-50-55-37) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:04.335Z to 2026-09-10T00:39:04.335Z Record version: sha256:3caff119b7e5d0261f81632f92d6fae4f42054dd8bdd88084f5c4163d84aacea Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-55-38](https://asc.understandingaccounting.org/asc/505/50/#505-50-55-38) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:04.335Z to 2026-09-10T00:39:04.335Z Record version: sha256:33272eeda14d29468ac4aa4f693c0c93de9817a0873bfc5ee95659170e9eacc3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-55-39](https://asc.understandingaccounting.org/asc/505/50/#505-50-55-39) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:04.335Z to 2026-09-10T00:39:04.335Z Record version: sha256:ee0a04248739c0c8330545d044e2af97f937684d2442621c34d1a5ce56e4276a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-55-40](https://asc.understandingaccounting.org/asc/505/50/#505-50-55-40) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:04.335Z to 2026-09-10T00:39:04.335Z Record version: sha256:66ee52cef5b642dc5fa4740ab615e0ccd0759f231f7b7ad048e28374ffb81368 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). Source downloaded (UTC): 2026-09-10T00:39:06.586Z to 2026-09-10T00:39:06.586Z Record version: sha256:2e0930db32bfd99349aca024d91de3a49d1728cc77f6081448e0fe8967cb0413 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 505-50-S00: SEC 00 Status [Read section](https://asc.understandingaccounting.org/asc/505/50/#sec-00-status) SEC content: yes ##### [505-50-S00-1](https://asc.understandingaccounting.org/asc/505/50/#505-50-S00-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:06.586Z to 2026-09-10T00:39:06.586Z Record version: sha256:a6c4e8277fcdcb85697b6d0561f85339f9ecdf31180af7821ce9cf16402d7694 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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
Source downloaded (UTC): 2026-09-10T00:39:08.732Z to 2026-09-10T00:39:08.732Z Record version: sha256:e1ba16fa2b17b5861b2b14d237ef0022df3da40cff8700b5c7073b85bafa8744 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 505-50-S25: SEC 25 Recognition [Read section](https://asc.understandingaccounting.org/asc/505/50/#sec-25-recognition) SEC content: yes ##### [505-50-S25-1](https://asc.understandingaccounting.org/asc/505/50/#505-50-S25-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:08.732Z to 2026-09-10T00:39:08.732Z Record version: sha256:75b68f9ca80f998401a7e13a4e795279dd026baa1cf3ac73d4ab0acd1d65a8af Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2023-03.](https://asc.understandingaccounting.org/updates/asu-2023-03/) ##### [505-50-S25-2](https://asc.understandingaccounting.org/asc/505/50/#505-50-S25-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:08.732Z to 2026-09-10T00:39:08.732Z Record version: sha256:71414285d8b7d9944194892770cc8151c5b7e0abbaa4a11f3677a12042ec046a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2023-03.](https://asc.understandingaccounting.org/updates/asu-2023-03/) ##### [505-50-S25-3](https://asc.understandingaccounting.org/asc/505/50/#505-50-S25-3) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:08.732Z to 2026-09-10T00:39:08.732Z Record version: sha256:db2341ddc40c0255fe169a2c974572710605100d846370a36fa67111d71597a9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2023-03.](https://asc.understandingaccounting.org/updates/asu-2023-03/) Source downloaded (UTC): 2026-09-10T00:39:12.879Z to 2026-09-10T00:39:12.879Z Record version: sha256:e762d7575f851c53f26a069ac7215001fa68b3e1b88812f0192939c217975783 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 505-50-S99: SEC 99 SEC Materials [Read section](https://asc.understandingaccounting.org/asc/505/50/#sec-99-sec-materials) SEC content: yes ##### [505-50-S99-1](https://asc.understandingaccounting.org/asc/505/50/#505-50-S99-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:12.879Z to 2026-09-10T00:39:12.879Z Record version: sha256:ab79622e24db686f57a659aa9aafe697b3d6429fc71a8d78561ce411ff67bbc9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2023-03.](https://asc.understandingaccounting.org/updates/asu-2023-03/) ##### [505-50-S99-2](https://asc.understandingaccounting.org/asc/505/50/#505-50-S99-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:39:12.879Z to 2026-09-10T00:39:12.879Z Record version: sha256:30c6fc92ef713fec5af5b0b62f57287f0e0cf4d6caebb7683a516baafe2697cb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2023-03.](https://asc.understandingaccounting.org/updates/asu-2023-03/)