{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/605/10/#25-recognition","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"605","topic_title":"Revenue Recognition","subtopic":"605-10","subtopic_title":"Overall","section":{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-10-25-1","para":"25-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-09</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No.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:e3e04e3993f39739192f273ba3d653a9763c845d47501d84c62e51a1aca1d2dd","downloaded_from":"2026-09-10T00:41:16.214Z","last_downloaded_at":"2026-09-10T00:41:16.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481610","source_sha256":"001a4b6a416645166345c1e3622f2a24280f4d180ace47bb2c6e6dc7368b799a"}},{"citation":"605-10-25-2","para":"25-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-09</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No.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:ec8d4481890034c6415b9a2bbcdc452ee9f0fc42fac6374408bd273dc95c09f2","downloaded_from":"2026-09-10T00:41:16.214Z","last_downloaded_at":"2026-09-10T00:41:16.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481610","source_sha256":"001a4b6a416645166345c1e3622f2a24280f4d180ace47bb2c6e6dc7368b799a"}},{"citation":"605-10-25-2A","para":"25-2A","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-09</a>.</div></div>","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:bbb326a562cebfc90b930bbe25725cb984c3fac2098d443f46281a18b9af77c5","downloaded_from":"2026-09-10T00:41:16.214Z","last_downloaded_at":"2026-09-10T00:41:16.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481610","source_sha256":"001a4b6a416645166345c1e3622f2a24280f4d180ace47bb2c6e6dc7368b799a"}},{"citation":"605-10-25-3","para":"25-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-09</a>.</div></div>","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:d52d21711379f77296506826d4ec64c9c555309963c543f9a3029c98a1341323","downloaded_from":"2026-09-10T00:41:16.214Z","last_downloaded_at":"2026-09-10T00:41:16.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481610","source_sha256":"001a4b6a416645166345c1e3622f2a24280f4d180ace47bb2c6e6dc7368b799a"}},{"citation":"605-10-25-4","para":"25-4","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-09</a>.</div></div>","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":"sha256:0c33965f3d64e98a47bb38341666d56417a59793f3ee218925b302b451e8dda4","downloaded_from":"2026-09-10T00:41:16.214Z","last_downloaded_at":"2026-09-10T00:41:16.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481610","source_sha256":"001a4b6a416645166345c1e3622f2a24280f4d180ace47bb2c6e6dc7368b799a"}},{"citation":"605-10-25-5","para":"25-5","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-09</a>.</div></div>","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":"sha256:8dd0d04308acb281faa7bfc555070de8ab5747ae9bd21ce5740508107fab453d","downloaded_from":"2026-09-10T00:41:16.214Z","last_downloaded_at":"2026-09-10T00:41:16.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481610","source_sha256":"001a4b6a416645166345c1e3622f2a24280f4d180ace47bb2c6e6dc7368b799a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:94368a5779dd724ec58e21d6aaa20bfe1c9f41c0bd383a775cac04cc0716a143","downloaded_from":"2026-09-10T00:41:16.214Z","last_downloaded_at":"2026-09-10T00:41:16.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481610","source_sha256":"001a4b6a416645166345c1e3622f2a24280f4d180ace47bb2c6e6dc7368b799a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:289e3848be3ded92aed4aa899c0443aa38fd2b934ed6ad2654b6869c13d51f7d","downloaded_from":"2026-09-10T00:41:16.214Z","last_downloaded_at":"2026-09-10T00:41:16.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481610","source_sha256":"001a4b6a416645166345c1e3622f2a24280f4d180ace47bb2c6e6dc7368b799a"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:289e3848be3ded92aed4aa899c0443aa38fd2b934ed6ad2654b6869c13d51f7d","downloaded_from":"2026-09-10T00:41:16.214Z","last_downloaded_at":"2026-09-10T00:41:16.214Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481610","source_sha256":"001a4b6a416645166345c1e3622f2a24280f4d180ace47bb2c6e6dc7368b799a"}}