# ASC 605-20-S50: Revenue Recognition — Services — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/605/20/#sec-50-disclosure)

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): 2026-09-10T00:42:32.154Z to 2026-09-10T00:42:32.154Z

Record version: sha256:07c727d3632f7cd0b2e3b35c14a9dd8a1f1d6d3200f5de9384533ab5e18b31db

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 605-20-S50: SEC 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/605/20/#sec-50-disclosure)

SEC content: yes

##### [605-20-S50-1](https://asc.understandingaccounting.org/asc/605/20/#605-20-S50-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:42:32.154Z to 2026-09-10T00:42:32.154Z

Record version: sha256:0c9e11c534900274b52fd97fd05377682e7ce8e380f7c4b21a16d8d56819421c

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2017-13](https://asc.understandingaccounting.org/updates/asu-2017-13/).
