{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/605/25/","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.","number":"605-25","topic":"605","title":"Multiple-Element Arrangements","area":"Revenue","paragraphs":125,"summary":"ASC 605-25 was the legacy guidance on multiple-element (multiple-deliverable) revenue arrangements — how a vendor decided whether deliverables in one contract were separate units of accounting and how to allocate arrangement consideration among them. Every paragraph of the subtopic has been superseded, principally by ASU 2014-09 (Revenue from Contracts with Customers), with a few earlier paragraphs superseded by ASU 2009-13. There is therefore no operative guidance left in 605-25; entities apply ASC 606 (and ASC 340-40) instead.","concepts":["multiple-deliverable arrangements","unit of accounting","separation criteria","allocation of arrangement consideration","relative selling price method","vendor-specific objective evidence","superseded guidance","performance obligation"],"categories":["Revenue","Recognition","Transition and effective dates"],"level":"intermediate","topic_title":"Revenue Recognition","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-25-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div> <div class=\"norm-text\"> <table class=\"asc-table\" frame=\"all\" id=\"SL6754711-161547\"> <tr> <td class=\"entry\"> <strong class=\"ph b\">Paragraph</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Action</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Accounting Standards Update</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Date</strong> </td> </tr> <tr> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Fair Value</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Fair Value</strong> (3rd def.)</td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a> </td> <td class=\"entry\">10/01/2012</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Market Participant</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Orderly Transaction</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Related Parties</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/25/#605-25-05-1\" class=\"xref\">605-25-05-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/25/#605-25-05-1\" class=\"xref\">605-25-05-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-13/\" class=\"xref\">Accounting Standards Update No. 2009-13</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/25/#605-25-05-2\" class=\"xref\">605-25-05-2</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/25/#605-25-05-2\" class=\"xref\">605-25-05-2</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-13/\" class=\"xref\">Accounting Standards Update No. 2009-13</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/605/25/#605-25-15-1\" class=\"xref\">605-25-15-1 through 15-4</a></div> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/25/#605-25-15-2A\" class=\"xref\">605-25-15-2A</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2010-17/\" class=\"xref\">Accounting Standards Update No. 2010-17</a> </td> <td class=\"entry\">04/28/2010</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/25/#605-25-15-3A\" class=\"xref\">605-25-15-3A</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2015-10/\" class=\"xref\">Accounting Standards Update No. 2015-10</a> </td> <td class=\"entry\">06/12/2015</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/25/#605-25-15-3A\" class=\"xref\">605-25-15-3A</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-13/\" class=\"xref\">Accounting Standards Update No. 2009-13</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/25/#605-25-15-4\" class=\"xref\">605-25-15-4</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-13/\" class=\"xref\">Accounting Standards Update No. 2009-13</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/605/25/#605-25-25-1\" class=\"xref\">605-25-25-1 through 25-6</a></div> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/25/#605-25-25-2\" class=\"xref\">605-25-25-2</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-13/\" class=\"xref\">Accounting Standards Update No. 2009-13</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/25/#605-25-25-5\" class=\"xref\">605-25-25-5</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-13/\" class=\"xref\">Accounting Standards Update No. 2009-13</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/25/#605-25-25-6\" class=\"xref\">605-25-25-6</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-13/\" class=\"xref\">Accounting Standards Update No. 2009-13</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/605/25/#605-25-30-1\" class=\"xref\">605-25-30-1 through 30-7</a></div> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/25/#605-25-30-2\" class=\"xref\">605-25-30-2</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-13/\" class=\"xref\">Accounting Standards Update No. 2009-13</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/25/#605-25-30-3\" class=\"xref\">605-25-30-3</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-13/\" class=\"xref\">Accounting Standards Update No. 2009-13</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/25/#605-25-30-4\" class=\"xref\">605-25-30-4</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a> </td> <td class=\"entry\">10/01/2012</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/25/#605-25-30-4\" class=\"xref\">605-25-30-4</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-13/\" class=\"xref\">Accounting Standards Update No. 2009-13</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/25/#605-25-30-5\" class=\"xref\">605-25-30-5</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-13/\" class=\"xref\">Accounting Standards Update No. 2009-13</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/25/#605-25-30-6A\" class=\"xref\">605-25-30-6A</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-13/\" class=\"xref\">Accounting Standards Update No. 2009-13</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/25/#605-25-30-6B\" class=\"xref\">605-25-30-6B</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-13/\" class=\"xref\">Accounting Standards Update No. 2009-13</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/25/#605-25-30-6C\" class=\"xref\">605-25-30-6C</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-13/\" class=\"xref\">Accounting Standards Update No. 2009-13</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/25/#605-25-30-7\" class=\"xref\">605-25-30-7</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-13/\" class=\"xref\">Accounting Standards Update No. 2009-13</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/25/#605-25-30-8\" class=\"xref\">605-25-30-8</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-13/\" class=\"xref\">Accounting Standards Update No. 2009-13</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/25/#605-25-30-9\" class=\"xref\">605-25-30-9</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-13/\" class=\"xref\">Accounting Standards Update No. 2009-13</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/25/#605-25-50-1\" class=\"xref\">605-25-50-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/25/#605-25-50-1\" class=\"xref\">605-25-50-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-13/\" class=\"xref\">Accounting Standards Update No. 2009-13</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/25/#605-25-50-2\" class=\"xref\">605-25-50-2</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/25/#605-25-50-2\" class=\"xref\">605-25-50-2</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-13/\" class=\"xref\">Accounting Standards Update No. 2009-13</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/605/25/#605-25-55-1\" class=\"xref\">605-25-55-1 through 55-47</a></div> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/25/#605-25-55-1\" class=\"xref\">605-25-55-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-13/\" class=\"xref\">Accounting Standards Update No. 2009-13</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/25/#605-25-55-2\" class=\"xref\">605-25-55-2</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-13/\" class=\"xref\">Accounting Standards Update No. 2009-13</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/25/#605-25-55-3\" class=\"xref\">605-25-55-3</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-13/\" class=\"xref\">Accounting Standards Update No. 2009-13</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/25/#605-25-55-7\" class=\"xref\">605-25-55-7</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-13/\" class=\"xref\">Accounting Standards Update No. 2009-13</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/25/#605-25-55-8\" class=\"xref\">605-25-55-8</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-13/\" class=\"xref\">Accounting Standards Update No. 2009-13</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/25/#605-25-55-9\" class=\"xref\">605-25-55-9</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-13/\" class=\"xref\">Accounting Standards Update No. 2009-13</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/25/#605-25-55-11\" class=\"xref\">605-25-55-11</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-13/\" class=\"xref\">Accounting Standards Update No. 2009-13</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/25/#605-25-55-12\" class=\"xref\">605-25-55-12</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-13/\" class=\"xref\">Accounting Standards Update No. 2009-13</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/25/#605-25-55-15\" class=\"xref\">605-25-55-15</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-13/\" class=\"xref\">Accounting Standards Update No. 2009-13</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/25/#605-25-55-17\" class=\"xref\">605-25-55-17</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-13/\" class=\"xref\">Accounting Standards Update No. 2009-13</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/25/#605-25-55-19\" class=\"xref\">605-25-55-19</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-13/\" class=\"xref\">Accounting Standards Update No. 2009-13</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/605/25/#605-25-55-23\" class=\"xref\">605-25-55-23 through 55-30</a></div> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-13/\" class=\"xref\">Accounting Standards Update No. 2009-13</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/25/#605-25-55-32\" class=\"xref\">605-25-55-32</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-13/\" class=\"xref\">Accounting Standards Update No. 2009-13</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/605/25/#605-25-55-34\" class=\"xref\">605-25-55-34 through 55-47</a></div> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-13/\" class=\"xref\">Accounting Standards Update No. 2009-13</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/25/#605-25-55-48\" class=\"xref\">605-25-55-48</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-13/\" class=\"xref\">Accounting Standards Update No. 2009-13</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/25/#605-25-55-49\" class=\"xref\">605-25-55-49</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-13/\" class=\"xref\">Accounting Standards Update No. 2009-13</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/25/#605-25-55-50\" class=\"xref\">605-25-55-50</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-13/\" class=\"xref\">Accounting Standards Update No. 2009-13</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/605/25/#605-25-55-51\" class=\"xref\">605-25-55-51 through 55-93</a></div> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/605/25/#605-25-55-51\" class=\"xref\">605-25-55-51 through 55-56</a></div> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-13/\" class=\"xref\">Accounting Standards Update No. 2009-13</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/25/#605-25-55-56A\" class=\"xref\">605-25-55-56A</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-13/\" class=\"xref\">Accounting Standards Update No. 2009-13</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/25/#605-25-55-56B\" class=\"xref\">605-25-55-56B</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-13/\" class=\"xref\">Accounting Standards Update No. 2009-13</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/605/25/#605-25-55-57\" class=\"xref\">605-25-55-57 through 55-61</a></div> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-13/\" class=\"xref\">Accounting Standards Update No. 2009-13</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/25/#605-25-55-68\" class=\"xref\">605-25-55-68</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-13/\" class=\"xref\">Accounting Standards Update No. 2009-13</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/25/#605-25-55-69\" class=\"xref\">605-25-55-69</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-13/\" class=\"xref\">Accounting Standards Update No. 2009-13</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/25/#605-25-55-73\" class=\"xref\">605-25-55-73</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-13/\" class=\"xref\">Accounting Standards Update No. 2009-13</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/605/25/#605-25-55-75\" class=\"xref\">605-25-55-75 through 55-93</a></div> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-13/\" class=\"xref\">Accounting Standards Update No. 2009-13</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/25/#605-25-65-1\" class=\"xref\">605-25-65-1</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-13/\" class=\"xref\">Accounting Standards Update No. 2009-13</a> </td> <td class=\"entry\">10/07/2009</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nFair Value | Superseded | Accounting Standards Update No. 2014-09 | 05/28/2014 |\nFair 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Every paragraph of the subtopic has been superseded, principally by ASU 2014-09 (Revenue from Contracts with Customers), with a few earlier paragraphs superseded by ASU 2009-13. There is therefore no operative guidance left in 605-25; entities apply ASC 606 (and ASC 340-40) instead.","key_points":["All sections of 605-25 (05, 15, 25, 30, 50, 55, and the 65 transition paragraph) consist solely of paragraphs marked 'superseded,' so the subtopic imposes no current requirements.","ASU 2014-09 superseded the bulk of the subtopic, including scope (605-25-15-1 through 15-4), separation criteria (605-25-25-1 through 25-6), measurement/allocation (e.g., 605-25-30-1, 30-2, 30-4 through 30-7), disclosure (605-25-50-1 and 50-2), and implementation guidance and illustrations (605-25-55-1 through 55-93).","ASU 2009-13 (the earlier multiple-deliverable amendments that introduced the selling-price hierarchy and eliminated the residual method) superseded 605-25-30-3, 30-8, 30-9 and 605-25-55-48 through 55-50.","The transition paragraph 605-25-65-1 is itself superseded, confirming that no legacy transition relief remains in this subtopic.","Multiple-element questions are now answered under ASC 606: identifying performance obligations (606-10-25-14 through 25-22) and allocating the transaction price on a relative standalone selling price basis (606-10-32-28 et seq.).","Historical financial statements and comparative periods prepared before the ASC 606 adoption date may still reflect 605-25's unit-of-accounting and selling-price-hierarchy (VSOE, TPE, best estimate of selling price) model."],"categories":["Revenue","Recognition","Transition and effective dates"],"audience_level":"intermediate","student_note":"Know this subtopic as history: the legacy 'separate unit of accounting' and relative-selling-price allocation model was replaced by ASC 606's performance obligation and standalone selling price framework. The common mistake is citing 605-25 as live authority or assuming its separation criteria (e.g., standalone value, general right of return) still control — they do not.","related_topics":["606","340-40","605","985-605","808"],"key_concepts":["multiple-deliverable arrangements","unit of accounting","separation criteria","allocation of arrangement consideration","relative selling price method","vendor-specific objective evidence","superseded guidance","performance obligation"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5bf931ace49b0199ac625e764a60610e37dd653b60c0f58de0d9ef162d6c9971","downloaded_from":"2026-09-10T00:42:38.143Z","last_downloaded_at":"2026-09-10T00:43:01.961Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"605-978","title":"Real Estate—Time-Sharing Activities","topic_title":"Revenue Recognition","score":0.9003,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9af9f4fc815de805e44c3c2499eed82800227b3023f448a04fa06d0ed66c94e0","downloaded_from":"2026-09-10T00:53:24.836Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"605-970","title":"Real Estate—General","topic_title":"Revenue Recognition","score":0.8684,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a9480f678f9b30c80011660c0eaf35b598541320abba6b1801172823ba8304a","downloaded_from":"2026-09-10T00:51:52.240Z","last_downloaded_at":"2026-09-10T00:52:20.317Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"605-50","title":"Customer Payments and Incentives","topic_title":"Revenue 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