{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/605/15/#45-other-presentation-matters","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":"605-15","subtopic_title":"Products","section":{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-15-45-1","para":"45-1","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Paragraph superseded by Accounting Standards Update No. 2014-09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","snippet":"Paragraph superseded by Accounting Standards Update No.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:fdc47b609b844200e8a8f20e8a9c6283119a69be243a5246403e6c3b1f977adc","downloaded_from":"2026-09-10T00:41:46.325Z","last_downloaded_at":"2026-09-10T00:41:46.325Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481412","source_sha256":"04f9bcb51f7e6eb0b25d5df447e22e39657270bcadf6df84d142679fcda921e0"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ce7b1f105a358964b2a6007ee0e2543c00597e2336632d8d0a638958bac7abf","downloaded_from":"2026-09-10T00:41:46.325Z","last_downloaded_at":"2026-09-10T00:41:46.325Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481412","source_sha256":"04f9bcb51f7e6eb0b25d5df447e22e39657270bcadf6df84d142679fcda921e0"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e81ddfbb228503776bba340bffdf7af5c9d64c84650f07d14ff81256752db874","downloaded_from":"2026-09-10T00:41:46.325Z","last_downloaded_at":"2026-09-10T00:41:46.325Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481412","source_sha256":"04f9bcb51f7e6eb0b25d5df447e22e39657270bcadf6df84d142679fcda921e0"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e81ddfbb228503776bba340bffdf7af5c9d64c84650f07d14ff81256752db874","downloaded_from":"2026-09-10T00:41:46.325Z","last_downloaded_at":"2026-09-10T00:41:46.325Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481412","source_sha256":"04f9bcb51f7e6eb0b25d5df447e22e39657270bcadf6df84d142679fcda921e0"}}