{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/605/20/#25-recognition","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":"605-20","subtopic_title":"Services","section":{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":"Separately Priced Extended Warranty and Product Maintenance Contracts","paragraphs":[{"citation":"605-20-25-1","para":"25-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <a href=\"/glossary/s/#separately-priced-contracts\" class=\"term\" title=\"An agreement under which the customer has the option to purchase an extended warranty or a product maintenance contract for an expressly stated amount separate from the price of the product.\"><span>Separately priced contracts</span></a> for <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> provide warranty protection or product services and the contract price of these contracts is not included in the original price of the product covered by the contracts.</div> </div>","snippet":"Separately priced contracts for extended warranty and product maintenance contracts provide warranty protection or product services and the contract price of these contracts is not included in the original price of the p…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:503df7bc98fed6759fb66e39f8ad5212464d5d1e6f78d02f7feee35454a5e4be","downloaded_from":"2026-09-10T00:42:21.141Z","last_downloaded_at":"2026-09-10T00:42:21.141Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481265","source_sha256":"00ec5097f89838a88f694223216a9f0ba1680198134c66b9047a010285eab5d0"}},{"citation":"605-20-25-2","para":"25-2","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:f6f6db7fdd0f95e071e59d1a228d36d6fec708d511affcfe2cc8cd66c6acbadd","downloaded_from":"2026-09-10T00:42:21.141Z","last_downloaded_at":"2026-09-10T00:42:21.141Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481265","source_sha256":"00ec5097f89838a88f694223216a9f0ba1680198134c66b9047a010285eab5d0"}},{"citation":"605-20-25-3","para":"25-3","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:bbab21efa63ff68f48bd5173782b80f049f403518c4ce500bf9e45e4b2439fae","downloaded_from":"2026-09-10T00:42:21.141Z","last_downloaded_at":"2026-09-10T00:42:21.141Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481265","source_sha256":"00ec5097f89838a88f694223216a9f0ba1680198134c66b9047a010285eab5d0"}},{"citation":"605-20-25-4","para":"25-4","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":"sha256:83355cbaa02c3ede7384af83955f0dc231bac3ea7cd4a84e2def9966f1784066","downloaded_from":"2026-09-10T00:42:21.141Z","last_downloaded_at":"2026-09-10T00:42:21.141Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481265","source_sha256":"00ec5097f89838a88f694223216a9f0ba1680198134c66b9047a010285eab5d0"}},{"citation":"605-20-25-5","para":"25-5","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":"sha256:6b44289ef48fddf7b6c682b77359ccf12928fccb254c8c6eade8973c9e9259c1","downloaded_from":"2026-09-10T00:42:21.141Z","last_downloaded_at":"2026-09-10T00:42:21.141Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481265","source_sha256":"00ec5097f89838a88f694223216a9f0ba1680198134c66b9047a010285eab5d0"}},{"citation":"605-20-25-6","para":"25-6","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_8836E9C2-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">A loss shall be recognized on extended warranty or product maintenance contracts if the sum of the expected costs of providing services under the contracts and any asset recognized for the incremental cost of obtaining a contract exceeds the related unearned revenue (<a href=\"/glossary/c/#contract-liability\" class=\"term\" title=\"An entity's obligation to transfer goods or services to a customer for which the entity has received consideration (or the amount is due) from the customer.\"><span>contract liability</span></a>). Extended warranty or product maintenance contracts shall be grouped in a consistent manner to determine if a loss exists. A loss shall be recognized first by charging </span></span> <span class=\"sfragment\" id=\"sfr_8836EB64-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">to expense any recognized asset for the incremental costs of obtaining a <a href=\"/glossary/c/#contract\" class=\"term\" title=\"An agreement between two or more parties that creates enforceable rights and obligations.\"><span>contract</span></a>, determined in accordance with the guidance in paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/340/40/#340-40-25-1\" class=\"xref\">340-40-25-1 through 25-4</a></div> for contracts within scope of Topic <a altsource=\"GUID-90450890-CA59-4C9A-A88C-D53D3DE3192F.ditamap\" class=\"ditamap\">606</a> on <a href=\"/glossary/r/#revenue\" class=\"term\" title=\"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.\"><span>revenue</span></a> from contracts with <a href=\"/glossary/c/#customer\" class=\"term\" title=\"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.\"><span>customers</span></a>. If the loss is greater than the recognized asset for the incremental costs of obtaining a contract, </span></span> <span class=\"sfragment\" id=\"sfr_8836ECEE-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">a liability shall be recognized for the excess.</span></span> </div> </div>","snippet":"A loss shall be recognized on extended warranty or product maintenance contracts if the sum of the expected costs of providing services under the contracts and any asset recognized for the incremental cost of obtaining a…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a8c1e9b08cc74f7e62ca35f587421ef3ad3c7129180887ef2722ec3a2ecddbd8","downloaded_from":"2026-09-10T00:42:21.141Z","last_downloaded_at":"2026-09-10T00:42:21.141Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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