# ASC 605-10: Revenue Recognition — Overall Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/605/10/) 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): 2026-09-10T00:41:05.306Z to 2026-09-10T00:41:29.256Z Record version: sha256:4aad63b6142e3a9c61ed102e2b584f32a27432fd0a93835159993206493750b6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-10: Revenue Recognition — Overall ### Machine-generated study aids ```json { "summary": "ASC 605-10 is the residual \"Overall\" subtopic of the legacy Revenue Recognition Topic; after ASU 2014-09 substantially all of its recognition guidance was superseded and replaced by Topic 606. What remains is a navigational shell: it states that no revenue recognition guidance is located in Topic 605, points to industry Subtopics that still govern revenue for contracts not with customers within Topic 606's scope, and directs users to the Subtopics containing guidance on provisions for losses on onerous contracts.", "key_points": [ "Per 605-10-05-3, there is no revenue recognition guidance in Topic 605; revenue from contracts with customers is accounted for under Topic 606.", "Revenue for contracts not with customers within Topic 606's scope remains in industry Subtopics listed in 605-10-05-3: 905-605 (agricultural cooperatives), 944-605 (insurance contracts), 954-605 (contributions from related fundraising entities and charity care), 958-605 (contributions), and 980-605 (alternative revenue programs).", "Provision-for-loss (onerous contract) guidance survives in 605-20 (separately priced extended warranty and product maintenance contracts) and 605-35 (construction-type and production-type contracts), per 605-10-05-2 and 605-10-05-4.", "605-10-05-4 also cross-references loss provision guidance in 985-605-25-7 (software), 944-605-35-7 (insurance), 912-20-45-5 (federal government contractors), 954-440-35-1 through 35-3 (continuing care retirement communities), 954-450-30-3 through 30-4 (prepaid health care services), and 980-350-35-3 (long-term power sales contracts).", "The scope of this Subtopic applies to all entities (605-10-15-1), but its substantive scope paragraphs 605-10-15-2 and 15-3 and all of Section 25 were superseded by ASU 2014-09." ], "categories": [ "Revenue", "Recognition", "Industry-specific", "Transition and effective dates" ], "audience_level": "introductory", "student_note": "Do not cite ASC 605-10 for revenue recognition rules — it is now an empty signpost pointing to Topic 606, to industry Subtopics for non-customer contracts, and to the surviving loss-provision guidance. The common mistake is assuming all of Topic 605 vanished; the provision-for-losses Subtopics 605-20 and 605-35 are still live GAAP.", "related_topics": [ "606", "605-20", "605-35", "958-605", "944-605", "980-605" ], "key_concepts": [ "superseded revenue guidance", "onerous contract", "provision for losses", "contracts not with customers", "industry-specific revenue guidance", "residual subtopic", "scope cross-references" ] } ``` Source downloaded (UTC): 2026-09-10T00:41:05.306Z to 2026-09-10T00:41:05.306Z Record version: sha256:afa2722f40f9fb918900aa6ccf67ac5a6882103c8a8857fdb9ead630ea5b16e8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-10-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/605/10/#00-status) SEC content: no ##### [605-10-00-1](https://asc.understandingaccounting.org/asc/605/10/#605-10-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:41:05.306Z to 2026-09-10T00:41:05.306Z Record version: sha256:2c46fd7c49352ab588c1a356144928d395bbb110344c750d7fbaf08849481b27 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
ContractAddedAccounting Standards Update No. 2014-0905/28/2014
CustomerAddedAccounting Standards Update No. 2014-0905/28/2014
Readily Convertible to CashSupersededAccounting Standards Update No. 2014-0905/28/2014
RevenueAddedAccounting Standards Update No. 2014-0905/28/2014
605-10-05-1SupersededAccounting Standards Update No. 2014-0905/28/2014
605-10-05-1AmendedAccounting Standards Update No. 2010-1704/28/2010
605-10-05-2 through 05-4
AddedAccounting Standards Update No. 2014-0905/28/2014
605-10-15-2SupersededAccounting Standards Update No. 2014-0905/28/2014
605-10-15-3SupersededAccounting Standards Update No. 2014-0905/28/2014
605-10-25-1 through 25-5
SupersededAccounting Standards Update No. 2014-0905/28/2014
605-10-25-2AAddedAccounting Standards Update No. 2010-1704/28/2010
605-10-60-1 through 60-2
SupersededAccounting Standards Update No. 2014-0905/28/2014
Source downloaded (UTC): 2026-09-10T00:41:08.310Z to 2026-09-10T00:41:08.310Z Record version: sha256:a75925f3ffc5b7c536742031ab7638d92562c9de79d4ceb15dd77e5f402973b7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-10-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/605/10/#05-overview-and-background) SEC content: no ##### [605-10-05-1](https://asc.understandingaccounting.org/asc/605/10/#605-10-05-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:41:08.310Z to 2026-09-10T00:41:08.310Z Record version: sha256:9b661893a231167b622fed96ad28db3f544b0086816957e519d3619f25442557 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/). ##### [605-10-05-2](https://asc.understandingaccounting.org/asc/605/10/#605-10-05-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:41:08.310Z to 2026-09-10T00:41:08.310Z Record version: sha256:e84bdf22acfea9a91b3c156ab068bcce6f9d12ffd977ad0c6e1f36027787e816 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following two Subtopics within this Topic provide guidance on provision for losses: 1. a 605-20, Revenue Recognition—Provision for Losses on Separately Priced Extended Warranty and Product Maintenance Contracts 2. b 605-35, Revenue Recognition—Provision for Losses on Construction-Type and Production-Type Contracts. ##### [605-10-05-3](https://asc.understandingaccounting.org/asc/605/10/#605-10-05-3) Pending content: no Source downloaded (UTC): 2026-09-10T00:41:08.310Z to 2026-09-10T00:41:08.310Z Record version: sha256:8cd6b2399fb133e9e0c53d21e84aa5d802fc2528ef8076368964408f8197beb3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. There is no [revenue](https://asc.understandingaccounting.org/glossary/r/#revenue "Inflows or other enhancements of assets of an entity or settlements of its liabilities (or a combination of both) from delivering or producing goods, rendering services, or other activities that constitute the entity's ongoing major or central operations.") recognition guidance located in this Topic. There is revenue guidance in the following industry Subtopics for [contracts](https://asc.understandingaccounting.org/glossary/c/#contract "An agreement between two or more parties that creates enforceable rights and obligations.") that are not with [customers](https://asc.understandingaccounting.org/glossary/c/#customer "A party that has contracted with an entity to obtain goods or services that are an output of the entity's ordinary activities in exchange for consideration.") within the scope of Topic 606 on revenue from contracts with customers. Revenue guidance is included in the following industry-specific Subtopics: 1. a 905-605, Agriculture—Revenue Recognition, for guidance on cooperatives 2. b 944-605, Financial Services—Insurance—Revenue Recognition, for guidance on insurance contracts 3. c 954-605, Health Care Entities—Revenue Recognition, for guidance on contributions from related fundraising entities and charity care 4. d 958-605, Not-for-Profit Entities—Revenue Recognition, for guidance on contributions 5. e 980-605, Regulated Operations—Revenue Recognition, for guidance on alternative revenue programs. ##### [605-10-05-4](https://asc.understandingaccounting.org/asc/605/10/#605-10-05-4) Pending content: no Source downloaded (UTC): 2026-09-10T00:41:08.310Z to 2026-09-10T00:41:08.310Z Record version: sha256:d071bffdf1aa034fd848bb9df6cb3dd238c8b22d4ae091a259674ec27d0853ac Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. This Topic also provides guidance and references for the recognition and measurement of a provision for losses for certain arrangements (that is, an onerous contract). The guidance on recognizing a provision for loss is located in the following Subtopics: 1. a 605-20, Revenue Recognition—Provision for Losses on Separately Priced Extended Warranty and Product Maintenance Contracts 2. b 605-35, Revenue Recognition—Provision for Losses on Construction-Type and Production-Type Contracts 3. c 985-605, Software—Revenue Recognition, specifically paragraph [985-605-25-7](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-7) 4. d 944-605, Financial Services—Insurance—Revenue Recognition, specifically paragraph [944-605-35-7](https://asc.understandingaccounting.org/asc/605/944/#605-944-35-7) 5. e 912-20, Contractors—Federal Government—Contract Costs, specifically paragraph [912-20-45-5](https://asc.understandingaccounting.org/asc/912/20/#912-20-45-5) 6. f 954-440, Health Care Entities—Commitments, specifically on continuing care retirement communities in paragraphs [954-440-35-1 through 35-3](https://asc.understandingaccounting.org/asc/440/954/#440-954-35-1) 7. g 954-450, Health Care Entities—Contingencies, specifically on prepaid health care services in paragraphs [954-450-30-3 through 30-4](https://asc.understandingaccounting.org/asc/450/954/#450-954-30-3) 8. h 980-350, Regulated Operations—Intangibles—Goodwill and Other, specifically on long-term power sales contracts in paragraph [980-350-35-3](https://asc.understandingaccounting.org/asc/350/980/#350-980-35-3). Source downloaded (UTC): 2026-09-10T00:41:10.069Z to 2026-09-10T00:41:10.069Z Record version: sha256:2dcd213f673ee61195356fe858850f4839ca569aa94b82a76a0a5e06b3fe169e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-10-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/605/10/#15-scope-and-scope-exceptions) SEC content: no #### Entities ##### [605-10-15-1](https://asc.understandingaccounting.org/asc/605/10/#605-10-15-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:41:10.069Z to 2026-09-10T00:41:10.069Z Record version: sha256:e700583fc88076d1ecdc3deb40b24ea09ee1ee16072f70a7cf1ee26808934034 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The guidance in this Subtopic applies to all entities. ##### [605-10-15-2](https://asc.understandingaccounting.org/asc/605/10/#605-10-15-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:41:10.069Z to 2026-09-10T00:41:10.069Z Record version: sha256:19cac8ca841f20cc3dda254102f6a61df412c8afce2ccf3c7cbc35e35517d10d 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/). ##### [605-10-15-3](https://asc.understandingaccounting.org/asc/605/10/#605-10-15-3) Pending content: no Source downloaded (UTC): 2026-09-10T00:41:10.069Z to 2026-09-10T00:41:10.069Z Record version: sha256:55ddb24d4bf76c780a0875e84dbde6f801f0f838673dee35d01d58420d19f740 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): 2026-09-10T00:41:16.214Z to 2026-09-10T00:41:16.214Z Record version: sha256:289e3848be3ded92aed4aa899c0443aa38fd2b934ed6ad2654b6869c13d51f7d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-10-25: 25 Recognition [Read section](https://asc.understandingaccounting.org/asc/605/10/#25-recognition) SEC content: no ##### [605-10-25-1](https://asc.understandingaccounting.org/asc/605/10/#605-10-25-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:41:16.214Z to 2026-09-10T00:41:16.214Z Record version: sha256:e3e04e3993f39739192f273ba3d653a9763c845d47501d84c62e51a1aca1d2dd 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/). ##### [605-10-25-2](https://asc.understandingaccounting.org/asc/605/10/#605-10-25-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:41:16.214Z to 2026-09-10T00:41:16.214Z Record version: sha256:ec8d4481890034c6415b9a2bbcdc452ee9f0fc42fac6374408bd273dc95c09f2 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/). ##### [605-10-25-2A](https://asc.understandingaccounting.org/asc/605/10/#605-10-25-2A) Pending content: no Source downloaded (UTC): 2026-09-10T00:41:16.214Z to 2026-09-10T00:41:16.214Z Record version: sha256:bbb326a562cebfc90b930bbe25725cb984c3fac2098d443f46281a18b9af77c5 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/). ##### [605-10-25-3](https://asc.understandingaccounting.org/asc/605/10/#605-10-25-3) Pending content: no Source downloaded (UTC): 2026-09-10T00:41:16.214Z to 2026-09-10T00:41:16.214Z Record version: sha256:d52d21711379f77296506826d4ec64c9c555309963c543f9a3029c98a1341323 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/). ##### [605-10-25-4](https://asc.understandingaccounting.org/asc/605/10/#605-10-25-4) Pending content: no Source downloaded (UTC): 2026-09-10T00:41:16.214Z to 2026-09-10T00:41:16.214Z Record version: sha256:0c33965f3d64e98a47bb38341666d56417a59793f3ee218925b302b451e8dda4 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/). ##### [605-10-25-5](https://asc.understandingaccounting.org/asc/605/10/#605-10-25-5) Pending content: no Source downloaded (UTC): 2026-09-10T00:41:16.214Z to 2026-09-10T00:41:16.214Z Record version: sha256:8dd0d04308acb281faa7bfc555070de8ab5747ae9bd21ce5740508107fab453d 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): 2026-09-10T00:41:19.400Z to 2026-09-10T00:41:19.400Z Record version: sha256:c8f623505de25396780791a9ce1a1434ec63929785b744a49bed3e2ce16fdaeb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-10-60: 60 Relationships [Read section](https://asc.understandingaccounting.org/asc/605/10/#60-relationships) SEC content: no ##### [605-10-60-1](https://asc.understandingaccounting.org/asc/605/10/#605-10-60-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:41:19.400Z to 2026-09-10T00:41:19.400Z Record version: sha256:cdb610a3943eebabb67b1febdc558ce513a61e6c9ce048b4cb4224bdfa5b01a9 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/). ##### [605-10-60-1A](https://asc.understandingaccounting.org/asc/605/10/#605-10-60-1A) Pending content: no Source downloaded (UTC): 2026-09-10T00:41:19.400Z to 2026-09-10T00:41:19.400Z Record version: sha256:4e54842c66ffe9c9985d6331d1e1a5166bd9ca2c5ffb81f991ce7349171b0003 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/). ##### [605-10-60-2](https://asc.understandingaccounting.org/asc/605/10/#605-10-60-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:41:19.400Z to 2026-09-10T00:41:19.400Z Record version: sha256:b32ae88e335b7fe7c8b1ead5af5921f2069e8d444a818879f648f6fa38aaf823 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): 2026-09-10T00:41:21.982Z to 2026-09-10T00:41:21.982Z Record version: sha256:6d44c08d31b456e7ceb82486fc365a11758b205d7a7eb69b7598746f2f7cef33 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-10-S00: SEC 00 Status [Read section](https://asc.understandingaccounting.org/asc/605/10/#sec-00-status) SEC content: yes ##### [605-10-S00-1](https://asc.understandingaccounting.org/asc/605/10/#605-10-S00-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:41:21.982Z to 2026-09-10T00:41:21.982Z Record version: sha256:231e38bd7fc485308fd0de446feae919a2cd3bb776826a6d4bacfb0f9af2db06 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
605-10-S25-1 through S25-4
SupersededAccounting Standards Update No. 2017-1411/22/2017
605-10-S50-1SupersededAccounting Standards Update No. 2017-1411/22/2017
605-10-S99-1SupersededAccounting Standards Update No. 2017-1411/22/2017
605-10-S99-1AmendedAccounting Standards Update No. 2015-1006/12/2015
605-10-S99-1AmendedAccounting Standards Update No. 2012-0308/27/2012
605-10-S99-1AmendedAccounting Standards Update No. 2009-0709/15/2009
605-10-S99-1AmendedAccounting Standards Update No. 2009-0308/24/2009
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/). Source downloaded (UTC): 2026-09-10T00:41:27.445Z to 2026-09-10T00:41:27.445Z Record version: sha256:73cb4608f346565f3d9771c0153299d9e87e6b0dc2cd5aa712d323050665a0b6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-10-S50: SEC 50 Disclosure [Read section](https://asc.understandingaccounting.org/asc/605/10/#sec-50-disclosure) SEC content: yes ##### [605-10-S50-1](https://asc.understandingaccounting.org/asc/605/10/#605-10-S50-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:41:27.445Z to 2026-09-10T00:41:27.445Z Record version: sha256:a9e28d8639279c0df6d7ccf91405909939f6263c25dcef4f49d7dde255fa7ef8 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/). Source downloaded (UTC): 2026-09-10T00:41:29.256Z to 2026-09-10T00:41:29.256Z Record version: sha256:64d699cc6bb6e59cbd80b6a5df5439637e7d6afe56f3b26e7f43ebc4c18f7914 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-10-S99: SEC 99 SEC Materials [Read section](https://asc.understandingaccounting.org/asc/605/10/#sec-99-sec-materials) SEC content: yes ##### [605-10-S99-1](https://asc.understandingaccounting.org/asc/605/10/#605-10-S99-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:41:29.256Z to 2026-09-10T00:41:29.256Z Record version: sha256:cb2830d2b42c2c8af84790f88717ec616de7a154d55d7846700b121356653920 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/).