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Pending content is not necessarily effective.","topic":"605","topic_title":"Revenue Recognition","subtopic":"605-20","subtopic_title":"Services","section":{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-20-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic specifies the accounting for the provision for losses on separately priced <a href=\"/glossary/e/#extended-warranty\" class=\"term\" title=\"An agreement to provide warranty protection in addition to the scope of coverage of the manufacturer's original warranty, if any, or to extend the period of coverage provided by the manufacturer's original warranty.\"><span>extended warranty</span></a> and <a href=\"/glossary/p/#product-maintenance-contracts\" class=\"term\" title=\"An agreement to perform certain agreed-upon services to maintain a product for a specified period of time. The terms of the contract may take different forms, such as an agreement to periodically perform a particular service a specified number of times over a specified period of time, or an agreement to perform a particular service as the need arises over the term of the contract.\"><span>product maintenance contracts</span></a>.</div></div>","snippet":"This Subtopic specifies the accounting for the provision for losses on separately priced extended warranty and product maintenance contracts.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c0ab73cb8a6bc3fe7f5a361f15fe8bbd2d3de51b7f3e2d916bf2a084c63df2b","downloaded_from":"2026-09-10T00:42:12.336Z","last_downloaded_at":"2026-09-10T00:42:12.336Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481353","source_sha256":"2468f8053413a9f5e98ff2e0964171b9b94f881f2ea8e35278b2af40b360ca9a"}},{"citation":"605-20-05-2","para":"05-2","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Paragraph superseded by Accounting Standards Update No. 2014-09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","snippet":"Paragraph superseded by Accounting Standards Update No.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":"sha256:6d46850e8d95af3c287629756fd017ac680e426f3223efd30d72d5833d653948","downloaded_from":"2026-09-10T00:42:12.336Z","last_downloaded_at":"2026-09-10T00:42:12.336Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481353","source_sha256":"2468f8053413a9f5e98ff2e0964171b9b94f881f2ea8e35278b2af40b360ca9a"}},{"citation":"605-20-05-3","para":"05-3","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":"sha256:7803a426380907c636c800426570758b24d27c38d02b6f8a66616d5574ac71cb","downloaded_from":"2026-09-10T00:42:12.336Z","last_downloaded_at":"2026-09-10T00:42:12.336Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481353","source_sha256":"2468f8053413a9f5e98ff2e0964171b9b94f881f2ea8e35278b2af40b360ca9a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:873db3aa9da5e9e5ad8e00b10171d60b182d63276ff8af21b2b37741411fb787","downloaded_from":"2026-09-10T00:42:12.336Z","last_downloaded_at":"2026-09-10T00:42:12.336Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481353","source_sha256":"2468f8053413a9f5e98ff2e0964171b9b94f881f2ea8e35278b2af40b360ca9a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:33ae28d0138c71054963974d1a434d6dc22a49935c7c07825fe65a6184dce20d","downloaded_from":"2026-09-10T00:42:12.336Z","last_downloaded_at":"2026-09-10T00:42:12.336Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481353","source_sha256":"2468f8053413a9f5e98ff2e0964171b9b94f881f2ea8e35278b2af40b360ca9a"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:33ae28d0138c71054963974d1a434d6dc22a49935c7c07825fe65a6184dce20d","downloaded_from":"2026-09-10T00:42:12.336Z","last_downloaded_at":"2026-09-10T00:42:12.336Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481353","source_sha256":"2468f8053413a9f5e98ff2e0964171b9b94f881f2ea8e35278b2af40b360ca9a"}}