# ASC 605-15-25: Revenue Recognition — Products — 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/605/15/#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): 2026-09-10T00:41:44.359Z to 2026-09-10T00:41:44.359Z

Record version: sha256:258a544aaf3bcde3e5f1be527692672ace0fb80e0779ab1fd7986b40c95226a3

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 605-15-25: 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/605/15/#25-recognition)

SEC content: no

##### [605-15-25-1](https://asc.understandingaccounting.org/asc/605/15/#605-15-25-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:41:44.359Z to 2026-09-10T00:41:44.359Z

Record version: sha256:545d9f661363dec4c6e9a4b1cf2501089340acb923ae5c107d62fb82861d290a

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-15-25-2](https://asc.understandingaccounting.org/asc/605/15/#605-15-25-2)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:41:44.359Z to 2026-09-10T00:41:44.359Z

Record version: sha256:ea477796dade5b8137a40be95365af5b6f1320de38ac67c4dfbb84aef1dad0f9

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-15-25-3](https://asc.understandingaccounting.org/asc/605/15/#605-15-25-3)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:41:44.359Z to 2026-09-10T00:41:44.359Z

Record version: sha256:12cf7feae868f5a89777deed7a828d0c22471f2071e7fa18e090e66d5641a037

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/).

##### [605-15-25-4](https://asc.understandingaccounting.org/asc/605/15/#605-15-25-4)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:41:44.359Z to 2026-09-10T00:41:44.359Z

Record version: sha256:d23311b89a70dd7fcacbe23682452b314c22888d33857876a1fec74529250c93

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/).

##### [605-15-25-5](https://asc.understandingaccounting.org/asc/605/15/#605-15-25-5)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:41:44.359Z to 2026-09-10T00:41:44.359Z

Record version: sha256:bf0420003ce409ddb606a48ffd7735220a14874a81fb90f867d163d603346f64

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/).
