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The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
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605-15-05-1 through 05-7
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
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605-15-25-1 through 25-5
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The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
605-15-S25-1 Superseded Accounting Standards Update No. 2017-14 11/22/2017
605-15-S25-2 Superseded Accounting Standards Update No. 2017-14 11/22/2017
605-15-S45-1 Superseded Accounting Standards Update No. 2017-14 11/22/2017
605-15-S50-1 Superseded Accounting Standards Update No. 2017-14 11/22/2017
605-15-S50-2 Superseded Accounting Standards Update No. 2017-14 11/22/2017
605-15-S99-1 through S99-3
 Superseded Accounting Standards Update No. 2017-14 11/22/2017
605-15-S99-1 Amended Accounting Standards Update No. 2009-07 09/15/2009
605-15-S99-2 Amended Accounting Standards Update No. 2012-03 08/27/2012
605-15-S99-2 Amended Accounting Standards Update No. 2009-03 08/24/2009
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Every paragraph in the subtopic — background, scope, recognition, and presentation — has been superseded by ASU 2014-09, which replaced it with the revenue model in ASC 606. As a result, the subtopic contains no operative guidance today and exists only as a historical marker.","key_points":["All of Sections 05, 15, 25, and 45 of ASC 605-15 are superseded by Accounting Standards Update No. 2014-09 (see 605-15-05-1 through 05-7, 15-1 through 15-4, 25-1 through 25-5, and 45-1).","Because no paragraph remains operative, ASC 605-15 imposes no recognition, measurement, or presentation requirements for product sales.","Revenue from sales of products, including arrangements with a right of return, is now accounted for under ASC 606, with returns treated as variable consideration and a refund liability.","Costs of obtaining or fulfilling a contract formerly addressed alongside legacy revenue guidance are now in ASC 340-40.","Entities that have adopted ASU 2014-09 must not apply the superseded 605-15 criteria (such as the former reasonable-estimate-of-returns conditions) to recognize product revenue."],"categories":["Revenue","Transition and effective dates","Recognition"],"audience_level":"intermediate","student_note":"This subtopic is a shell: its only content is the notation that ASU 2014-09 superseded it, so any exam question about product sales or rights of return should be answered under ASC 606. The common mistake is citing the old 605-15 \"reasonable estimate of returns\" conditions instead of ASC 606's variable consideration and refund liability model.","related_topics":["606","606-10","340-40","605-10","845"],"key_concepts":["superseded guidance","sales with a right of return","product revenue recognition","revenue from contracts with customers","variable consideration","refund liability"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5d89aa603ee464cff09577126f297fdf98744e150d2986248dd1086fef8aa402","downloaded_from":"2026-09-10T00:41:31.329Z","last_downloaded_at":"2026-09-10T00:42:07.607Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"605-50","title":"Customer Payments and Incentives","topic_title":"Revenue 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