# ASC 605-10-S25: Revenue Recognition — Overall — SEC 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/605/10/#sec-25-recognition)

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): 2026-09-10T00:41:25.137Z to 2026-09-10T00:41:25.137Z

Record version: sha256:003fcc8eae297e8de00e8334b2f47b3f84da4850e382c10f1fe75792b5a62f5f

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 605-10-S25: SEC 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/605/10/#sec-25-recognition)

SEC content: yes

##### [605-10-S25-1](https://asc.understandingaccounting.org/asc/605/10/#605-10-S25-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:41:25.137Z to 2026-09-10T00:41:25.137Z

Record version: sha256:8c12687252ca81ba9329a051ca9fe58da6f17cba2555b9b613df5dfe719f5902

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2017-14](https://asc.understandingaccounting.org/updates/asu-2017-14/).

##### [605-10-S25-2](https://asc.understandingaccounting.org/asc/605/10/#605-10-S25-2)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:41:25.137Z to 2026-09-10T00:41:25.137Z

Record version: sha256:0e4c97044600ac55bae7b9529af857745645180b0ad4dc352792dc0e5a2b47ce

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2017-14](https://asc.understandingaccounting.org/updates/asu-2017-14/).

##### [605-10-S25-3](https://asc.understandingaccounting.org/asc/605/10/#605-10-S25-3)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:41:25.137Z to 2026-09-10T00:41:25.137Z

Record version: sha256:9c1acff6f0875e04e1fdcb7394cf52df7157cdf943035cbc6f66cbce9ed4507a

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2017-14](https://asc.understandingaccounting.org/updates/asu-2017-14/).

##### [605-10-S25-4](https://asc.understandingaccounting.org/asc/605/10/#605-10-S25-4)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:41:25.137Z to 2026-09-10T00:41:25.137Z

Record version: sha256:16273471a4ed0d709f5bbbb00374c6433021307d0944123d510df3c614466953

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2017-14](https://asc.understandingaccounting.org/updates/asu-2017-14/).
