{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/605/10/#sec-99-sec-materials","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":"S99","label":"SEC 99 SEC Materials","anchor":"sec-99-sec-materials","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-10-S99-1","para":"S99-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2017-14/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2017-14</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2017-14.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cb2830d2b42c2c8af84790f88717ec616de7a154d55d7846700b121356653920","downloaded_from":"2026-09-10T00:41:29.256Z","last_downloaded_at":"2026-09-10T00:41:29.256Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479579","source_sha256":"bdbb7a766f046577102d40a67eecfc6490f496b7c2a7a87c6ffbd1ca9e8d3c04"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ba09a9d4f8b3a8dd8a69acf795cec03d340301419087fe1ebe8af9cf080e0c1","downloaded_from":"2026-09-10T00:41:29.256Z","last_downloaded_at":"2026-09-10T00:41:29.256Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479579","source_sha256":"bdbb7a766f046577102d40a67eecfc6490f496b7c2a7a87c6ffbd1ca9e8d3c04"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64d699cc6bb6e59cbd80b6a5df5439637e7d6afe56f3b26e7f43ebc4c18f7914","downloaded_from":"2026-09-10T00:41:29.256Z","last_downloaded_at":"2026-09-10T00:41:29.256Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479579","source_sha256":"bdbb7a766f046577102d40a67eecfc6490f496b7c2a7a87c6ffbd1ca9e8d3c04"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64d699cc6bb6e59cbd80b6a5df5439637e7d6afe56f3b26e7f43ebc4c18f7914","downloaded_from":"2026-09-10T00:41:29.256Z","last_downloaded_at":"2026-09-10T00:41:29.256Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479579","source_sha256":"bdbb7a766f046577102d40a67eecfc6490f496b7c2a7a87c6ffbd1ca9e8d3c04"}}