{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/605/10/#60-relationships","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":"60","label":"60 Relationships","anchor":"60-relationships","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-10-60-1","para":"60-1","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Paragraph superseded by Accounting Standards Update No. 2014-09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","snippet":"Paragraph superseded by Accounting Standards Update No.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:cdb610a3943eebabb67b1febdc558ce513a61e6c9ce048b4cb4224bdfa5b01a9","downloaded_from":"2026-09-10T00:41:19.400Z","last_downloaded_at":"2026-09-10T00:41:19.400Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481582","source_sha256":"3e420a377ceb498ab5ebc58bf4ee23035c490b79013b4521c884ecec6a5f3e9a"}},{"citation":"605-10-60-1A","para":"60-1A","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Paragraph superseded by Accounting Standards Update No. 2014-09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","snippet":"Paragraph superseded by Accounting Standards Update No.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":"sha256:4e54842c66ffe9c9985d6331d1e1a5166bd9ca2c5ffb81f991ce7349171b0003","downloaded_from":"2026-09-10T00:41:19.400Z","last_downloaded_at":"2026-09-10T00:41:19.400Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481582","source_sha256":"3e420a377ceb498ab5ebc58bf4ee23035c490b79013b4521c884ecec6a5f3e9a"}},{"citation":"605-10-60-2","para":"60-2","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:b32ae88e335b7fe7c8b1ead5af5921f2069e8d444a818879f648f6fa38aaf823","downloaded_from":"2026-09-10T00:41:19.400Z","last_downloaded_at":"2026-09-10T00:41:19.400Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481582","source_sha256":"3e420a377ceb498ab5ebc58bf4ee23035c490b79013b4521c884ecec6a5f3e9a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4b5a6b2b5750510d56115c4e163d7c969f896cb8e14c37d9234c7e5a99f6065","downloaded_from":"2026-09-10T00:41:19.400Z","last_downloaded_at":"2026-09-10T00:41:19.400Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481582","source_sha256":"3e420a377ceb498ab5ebc58bf4ee23035c490b79013b4521c884ecec6a5f3e9a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8f623505de25396780791a9ce1a1434ec63929785b744a49bed3e2ce16fdaeb","downloaded_from":"2026-09-10T00:41:19.400Z","last_downloaded_at":"2026-09-10T00:41:19.400Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481582","source_sha256":"3e420a377ceb498ab5ebc58bf4ee23035c490b79013b4521c884ecec6a5f3e9a"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8f623505de25396780791a9ce1a1434ec63929785b744a49bed3e2ce16fdaeb","downloaded_from":"2026-09-10T00:41:19.400Z","last_downloaded_at":"2026-09-10T00:41:19.400Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481582","source_sha256":"3e420a377ceb498ab5ebc58bf4ee23035c490b79013b4521c884ecec6a5f3e9a"}}