# ASC 605-20-S99: Revenue Recognition — Services — SEC 99 SEC Materials

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/605/20/#sec-99-sec-materials)

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): 2026-09-10T00:42:36.164Z to 2026-09-10T00:42:36.164Z

Record version: sha256:f02adeb75d0134970a6424cbced43e034f3ab9fb561b63161e0771486f9e1deb

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 605-20-S99: SEC 99 SEC Materials

[Read section](https://asc.understandingaccounting.org/asc/605/20/#sec-99-sec-materials)

SEC content: yes

##### [605-20-S99-1](https://asc.understandingaccounting.org/asc/605/20/#605-20-S99-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:42:36.164Z to 2026-09-10T00:42:36.164Z

Record version: sha256:c2c49157245d3fb84b2cc205f1a180159de7b776ad8a05eb14a1fb0bb6684c93

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[Paragraph superseded by Accounting Standards Update No. 2017-13](https://asc.understandingaccounting.org/updates/asu-2017-13/).

##### [605-20-S99-2](https://asc.understandingaccounting.org/asc/605/20/#605-20-S99-2)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:42:36.164Z to 2026-09-10T00:42:36.164Z

Record version: sha256:aafc87813751f805feeee232e5ba19038a02c2461907fc51e94dc6ea062d6e61

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2016-11](https://asc.understandingaccounting.org/updates/asu-2016-11/).