# ASC 605-25-55: Revenue Recognition — Multiple-Element Arrangements — 55 Implementation Guidance and Illustrations Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/605/25/#55-implementation-guidance-and-illustrations) 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): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:c32f01ab34b3b3cd05a03660d076f9bd0fb0bb42e6f770523f1ce02e2235aa3a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-25-55: 55 Implementation Guidance and Illustrations [Read section](https://asc.understandingaccounting.org/asc/605/25/#55-implementation-guidance-and-illustrations) SEC content: no ##### [605-25-55-1](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:ba4e838b1f8693a1fbd2c2f1b18f7bd388f6cfd6fc9120194e1839641b637b3e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-2](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:4ad18cab61dbce52ac52539162513237f3b0906082a73c57a199d1fd638c0765 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-3](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-3) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:9ed3da8de6a329e5601ca314e2891ecfad05bc61b216949b660769b5f9a8f6e8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-36](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-36) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:dbb739d0c118ccc63d1e2837aee143ef3463e490c51abd45f6c4afe9770c0bcb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-37](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-37) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:68577071f0ee05fbcf9e8c58f393782939550d4e28e6b3acb0c4146bc68c70c9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-38](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-38) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:6633a51aa26a0a60306047ba5396fe9be019cf2699ad51967964dab1259731f1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-39](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-39) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:c702b0ca310c954146f4dfae39019648fa4411c9e821fc716c7ab509a047d545 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-40](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-40) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:e4328e166a438a066d5579a76f6346f1e7fe721ae95f447d07eece1b903c85c3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-41](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-41) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:12d75298a423245191c1bd0696857cbf1a59264cfdad9884c95fabaaa0d8c6f6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-42](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-42) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:739053a57f9553c75f15d745abe2956e58d54b0b79176822dcef98b2c7a6b8b0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-43](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-43) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:9ff775a33cc1789396e834e4461110062ce94c8a99ff8fb2db9ce383c4e82aff Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-44](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-44) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:ef50e5dd39e922fef738848d6a5969a9fe82125b7ef218ff4ac9007d2377da9a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-45](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-45) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:051ba836c4a9bdd0a43de2f3c6aa9fa46f71cea9996202175db948a6bbb74b59 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-46](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-46) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:813145d8ef44b6ce692c9b21819eb990645af0f8f679b26b111499e7d97518a2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-47](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-47) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:dd40716b6906778f52bcef587fa9bce802200b702b78738c672647d5eea844b4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-48](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-48) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:9f16d9bf58a86e9762161b453fb8108ef041a76be39921a8d315ac1f0ac43c43 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2009-13](https://asc.understandingaccounting.org/updates/asu-2009-13/). ##### [605-25-55-49](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-49) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:bf1aead5503a553184e797e77dbbd33f6aff7870866e1826f62f5bdca77a0895 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2009-13](https://asc.understandingaccounting.org/updates/asu-2009-13/). ##### [605-25-55-50](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-50) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:fce00ffc7b15cc8cdf24be962e2f8b762234e3b165ac72b8c40ef88f0a401f73 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2009-13](https://asc.understandingaccounting.org/updates/asu-2009-13/). ##### [605-25-55-51](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-51) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:24b3587e6dc29cc0dbb03f168251375f7d71601c107a4737a3074e58840019c5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-52](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-52) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:08752fad5946fe51e5a49114888c09c082b16d7eb1fea27ae88089d07742028f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-53](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-53) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:d1135f70751bad3e877c14eb50f979a4af0c7f5c6df13f112ec1bffc88279a43 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-54](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-54) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:6e8ffb1adfb5f14f6206fab52c4a528c13921a8fb1d47c11046bb9bb8139f855 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-55](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-55) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:60bbe2b40aa1a932da84e007d470147584e2da55798b258fce14eb331011cb6c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-56](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-56) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:1c5862d76a28a1ad64bafd5ace83a7605b3431eb38bb865c845425bd00347941 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-56A](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-56A) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:40a39167021cd8b56ba11b91876a3858b07c905edb3856314c5abba6fe163ba0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-56B](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-56B) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:9e19e5e74165369b9eee5d2dfa5c20c1e48a76db8860b650545e4ac29bcbf5aa Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-57](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-57) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:a192cd382c662f8857f2dba0f21ff83a8031a43d471ba56152ba9ec13ee732fe Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-58](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-58) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:85c5d9940817ac7bba4d28eb37ab7fcf96e30edb2ba8049677ef7104e847b6f1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-59](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-59) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:33bb214b414c5d55aa6992e33c5cdc37b1f8a804ed4e304677d8e36b731b07e3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-60](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-60) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:8b977af4e28f31546c93fc7a602dc32b376b768053062476a05fdd1061360529 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-61](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-61) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:7a5c69ff4701e3386c70d54928f2dc3c6b359d4506c7e9db29e5ed5c7e127c90 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-62](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-62) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:510a84c67af1aff27d9edb08c397c8208d315f6d426f1f02d1524ee635e981bc Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-63](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-63) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:abe6e3e281374ee2bf0419475b932db549eeaf8ad8576a0dd6c92dec3c69751d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-64](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-64) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:66df6cf2a3a6c2244d23531955129ed67ad4760cde15af769dce9003d136dbce Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-65](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-65) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:f4cad829e530081726975f64ecd4501565fb744e3314689cb39597c208a5e526 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-66](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-66) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:f01257f10423b9dab4fd08e5f4a3e18c0d114331cd70ec08f69d503d831eb115 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-67](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-67) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:bec81de5389ff26fec50e6b218054ef5c43f0260304fa4f5975765bc0c09ba56 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-68](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-68) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:68f133053415fa82b4424c181a29aa0e03617859018e6b98df85d512e88a599a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-69](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-69) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:b3ca1da2156bf6ac27d40e0dd9b9695ffd80c539ac836b823a1aba4d59223bc5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-70](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-70) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:9e474a2f11010b9b943a9ad1a3ee64d6767628a84c1317500ded6ff63d3fce50 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-71](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-71) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:4a25cd34217735155acb96db27db088ec9c037108dba5578346a423be0731823 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-72](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-72) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:025e9736bde2a8204075b90af972ea14805e91b2910210ad5bde99e534bab315 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-73](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-73) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:eac1fcc54646221a09a6e6bd833520517ca648751c4def5dcba90e5b7d3af2d8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-74](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-74) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:e9142df73dd48a25aaa406ccbb8b8f3360fbafe98447b6136ffbeda854b5cd1b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-75](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-75) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:55967d4496c9a1ca87cbf7f44e9e30a884db899b487bec6eb5c6248a93c94618 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-76](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-76) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:070a9049b026e64432acf66f497c075755122f4b2814065823a029de5981ee9f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-77](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-77) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:03344a136bd1a56d68b13f0d64c105dd3a9d0025fe75fe5e2162ef181d00ed28 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-78](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-78) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:f3068118b4701cf80da0fe419dda228d699a2cd44a9b826cb3fe91b605cce9fa Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-79](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-79) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:7de68249ccce4cfd595eea289a12ee917fa2b5580ad220ddcbd01456da5135db Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-80](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-80) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:827c6f45e4e08e872cc3ec7e00ae1c297aca0bbc19e497de3b3b7b3bf0d716a7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-81](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-81) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:3a011cc79a127d53ffbc740a2d1ce24cf0e6cd13e5dd77ab69804e64f870d0f2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-82](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-82) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:98782e5049bd730c40652085cb07d287a75096f99d0c97ee95ae4c117338273f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-83](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-83) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:162a27582bb9a196668483b39c189872464ed535289f707081982d6a2e38751e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-84](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-84) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:57a9a64067cd8c6b801f1caac913b8f80970e4bf34cf1e48ed450f4dd3f91b6b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-85](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-85) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:10b40d56b91c5885f476f52a799d3fcddd00890e355836ed4cc47c5728ace4e6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-86](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-86) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:d8262744652ae9b03cb10d5a08e31ac7b165a4fb431072026bf6f809a24918b3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-87](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-87) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:180491ffb26459e39a9f0db67a99998f648f55cca7d683b036ecc20f8775aa23 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-88](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-88) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:3c43c4a62bfbb7bc8fef87b21e271b004a9846d41eec2ba2ed99f856ae8dd163 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-89](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-89) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:0b01089bf317948a80f1d1e84bbd45a399f2ef942183044749d36d4e7ac235ba Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-90](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-90) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:adfd716227926727464abeee5b634b00ba84d5325222b9e8dd694d19be8e80c1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-91](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-91) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:c3080657a42b0fc528e5566c336cbb943e48708e3278f609039eb79b6cc8720c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-92](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-92) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:e7284c11bd1d84a0c5147d809e7a31bd7882ff4c49fd8bd6ecebf7e019a013d9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-93](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-93) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:be4068a3d6facb74a161fc3541b31394503fe678bc577c32c1fdd78d9ff69468 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).