# ASC 605-25: Revenue Recognition — Multiple-Element Arrangements Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/605/25/) 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): 2026-09-10T00:42:38.143Z to 2026-09-10T00:43:01.961Z Record version: sha256:18b9eca251cb2301f3f35b4d2c1d86e256718ce529e91488d067607ae8fc6953 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-25: Revenue Recognition — Multiple-Element Arrangements ### Machine-generated study aids ```json { "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 Every paragraph of the subtopic has been superseded, principally by ASU 2014-09 (Revenue from Contracts with Customers), with a few earlier paragraphs superseded by ASU 2009-13.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.", "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"All sections of 605-25 (05, 15, 25, 30, 50, 55, and the 65 transition paragraph) consist solely of paragraphs marked 'superseded,' so the subtopic imposes no current requirements.", "ASU 2014-09 superseded the bulk of the subtopic, including scope (605-25-15-1 through 15-4), separation criteria (605-25-25-1 through 25-6), measurement/allocation (e.g.,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earlier multiple-deliverable amendments that introduced the selling-price hierarchy and eliminated the residual method) superseded 605-25-30-3, 30-8, 30-9 and 605-25-55-48 through 55-50.", "The transition paragraph 605-25-65-1 is itself superseded, confirming that no legacy transition relief remains in this subtopic.", "Multiple-element questions are now answered under ASC 606: identifying performance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" ] } ``` Source downloaded (UTC): 2026-09-10T00:42:38.143Z to 2026-09-10T00:42:38.143Z Record version: sha256:c8e0fbb8ff2c99bfa9d9abce6795c42801fcc791320169a75e1df1837afe2cd4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-25-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/605/25/#00-status) SEC content: no ##### [605-25-00-1](https://asc.understandingaccounting.org/asc/605/25/#605-25-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:38.143Z to 2026-09-10T00:42:38.143Z Record version: sha256:3f9353ee694d06b0faff455bd89ce0dbcd6e8aab78171087d8007cf430dae7d0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Fair ValueSupersededAccounting Standards Update No. 2014-0905/28/2014
Fair Value (3rd def.)AddedAccounting Standards Update No. 2012-0410/01/2012
Market ParticipantSupersededAccounting Standards Update No. 2014-0905/28/2014
Orderly TransactionSupersededAccounting Standards Update No. 2014-0905/28/2014
Related PartiesSupersededAccounting Standards Update No. 2014-0905/28/2014
605-25-05-1SupersededAccounting Standards Update No. 2014-0905/28/2014
605-25-05-1AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-05-2SupersededAccounting Standards Update No. 2014-0905/28/2014
605-25-05-2AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-15-1 through 15-4
SupersededAccounting Standards Update No. 2014-0905/28/2014
605-25-15-2AAmendedAccounting Standards Update No. 2010-1704/28/2010
605-25-15-3AAmendedAccounting Standards Update No. 2015-1006/12/2015
605-25-15-3AAmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-15-4AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-25-1 through 25-6
SupersededAccounting Standards Update No. 2014-0905/28/2014
605-25-25-2AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-25-5AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-25-6AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-30-1 through 30-7
SupersededAccounting Standards Update No. 2014-0905/28/2014
605-25-30-2AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-30-3SupersededAccounting Standards Update No. 2009-1310/07/2009
605-25-30-4AmendedAccounting Standards Update No. 2012-0410/01/2012
605-25-30-4AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-30-5AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-30-6AAddedAccounting Standards Update No. 2009-1310/07/2009
605-25-30-6BAddedAccounting Standards Update No. 2009-1310/07/2009
605-25-30-6CAddedAccounting Standards Update No. 2009-1310/07/2009
605-25-30-7AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-30-8SupersededAccounting Standards Update No. 2009-1310/07/2009
605-25-30-9SupersededAccounting Standards Update No. 2009-1310/07/2009
605-25-50-1SupersededAccounting Standards Update No. 2014-0905/28/2014
605-25-50-1AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-50-2SupersededAccounting Standards Update No. 2014-0905/28/2014
605-25-50-2AddedAccounting Standards Update No. 2009-1310/07/2009
605-25-55-1 through 55-47
SupersededAccounting Standards Update No. 2014-0905/28/2014
605-25-55-1AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-55-2AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-55-3AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-55-7AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-55-8AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-55-9AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-55-11AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-55-12AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-55-15AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-55-17AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-55-19AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-55-23 through 55-30
AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-55-32AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-55-34 through 55-47
AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-55-48SupersededAccounting Standards Update No. 2009-1310/07/2009
605-25-55-49SupersededAccounting Standards Update No. 2009-1310/07/2009
605-25-55-50SupersededAccounting Standards Update No. 2009-1310/07/2009
605-25-55-51 through 55-93
SupersededAccounting Standards Update No. 2014-0905/28/2014
605-25-55-51 through 55-56
AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-55-56AAddedAccounting Standards Update No. 2009-1310/07/2009
605-25-55-56BAddedAccounting Standards Update No. 2009-1310/07/2009
605-25-55-57 through 55-61
AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-55-68AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-55-69AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-55-73AmendedAccounting Standards Update No. 2009-1310/07/2009
605-25-55-75 through 55-93
AddedAccounting Standards Update No. 2009-1310/07/2009
605-25-65-1AddedAccounting Standards Update No. 2009-1310/07/2009
Source downloaded (UTC): 2026-09-10T00:42:40.294Z to 2026-09-10T00:42:40.294Z Record version: sha256:fd0a18092153c3048aba5a995ad73a0585fde921eb57ca1057201033b33c891d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-25-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/605/25/#05-overview-and-background) SEC content: no ##### [605-25-05-1](https://asc.understandingaccounting.org/asc/605/25/#605-25-05-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:40.294Z to 2026-09-10T00:42:40.294Z Record version: sha256:3529d0bc2c46ada4d3e47ed1e8d201c0452d32f23df4e0b4102e831f327e9c4c 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/). ##### [605-25-05-2](https://asc.understandingaccounting.org/asc/605/25/#605-25-05-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:40.294Z to 2026-09-10T00:42:40.294Z Record version: sha256:f3a9f56b990f62c837e8e401354b4cceb2450917a57778216c6069d7c000a835 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/). Source downloaded (UTC): 2026-09-10T00:42:43.717Z to 2026-09-10T00:42:43.717Z Record version: sha256:76bfa33640d66058a7ba9ef19d1e7f0c3c548075338e94a6078b12f087df5679 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-25-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/605/25/#15-scope-and-scope-exceptions) SEC content: no ##### [605-25-15-1](https://asc.understandingaccounting.org/asc/605/25/#605-25-15-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:43.717Z to 2026-09-10T00:42:43.717Z Record version: sha256:e61228a215403d39346daf9eec60f3c554b28150f08d331038efa80c9bd60790 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/). ##### [605-25-15-2](https://asc.understandingaccounting.org/asc/605/25/#605-25-15-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:43.717Z to 2026-09-10T00:42:43.717Z Record version: sha256:c92b841a7e23b2f94e385036d0f7a6874c53669abc23da6555db92a2bb7d4f22 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/). ##### [605-25-15-2A](https://asc.understandingaccounting.org/asc/605/25/#605-25-15-2A) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:43.717Z to 2026-09-10T00:42:43.717Z Record version: sha256:9762155a685285c358a132323946de29e1ddd3fe2d9cdbefd9e6761223406680 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/). ##### [605-25-15-3](https://asc.understandingaccounting.org/asc/605/25/#605-25-15-3) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:43.717Z to 2026-09-10T00:42:43.717Z Record version: sha256:e7247e73d31f107d6242fd4849fb834fc5a6ab6771bbc0cfe899319e54b000cf 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/). ##### [605-25-15-3A](https://asc.understandingaccounting.org/asc/605/25/#605-25-15-3A) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:43.717Z to 2026-09-10T00:42:43.717Z Record version: sha256:58436a097514000caa5d6c41deea5ddbf83e3068c3816b8170104f76324fcaeb 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/). ##### [605-25-15-4](https://asc.understandingaccounting.org/asc/605/25/#605-25-15-4) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:43.717Z to 2026-09-10T00:42:43.717Z Record version: sha256:41c0ed1d83e389701e1864e693b12cf584c1ef6671fc1650cd6100fccc15a6d9 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/). Source downloaded (UTC): 2026-09-10T00:42:45.572Z to 2026-09-10T00:42:45.572Z Record version: sha256:bf80daccfc71ebb0d1c9b1bcb06f8014d57392beb32471eb856fa5712af96202 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-25-20: 20 Glossary [Read section](https://asc.understandingaccounting.org/asc/605/25/#20-glossary) SEC content: no Source downloaded (UTC): 2026-09-10T00:42:48.811Z to 2026-09-10T00:42:48.811Z Record version: sha256:97d3c5182bc94104616cdb2aac60fe115604c52b7640a4ee85cf2adc30e677b6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-25-25: 25 Recognition [Read section](https://asc.understandingaccounting.org/asc/605/25/#25-recognition) SEC content: no ##### [605-25-25-1](https://asc.understandingaccounting.org/asc/605/25/#605-25-25-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:48.811Z to 2026-09-10T00:42:48.811Z Record version: sha256:dcfe67a34ee7da43bc3d5c72a0376867b7c65d291b1a86152627b001f82ff4d1 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/). ##### [605-25-25-2](https://asc.understandingaccounting.org/asc/605/25/#605-25-25-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:48.811Z to 2026-09-10T00:42:48.811Z Record version: sha256:0e4058c2bb54943a0e0d77a5832497d2791ba5418c7549ab30d7773410e89cdd 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/). ##### [605-25-25-3](https://asc.understandingaccounting.org/asc/605/25/#605-25-25-3) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:48.811Z to 2026-09-10T00:42:48.811Z Record version: sha256:bcd65cef4c4674ad1adf625b1118b20928d46072b0d604987466e9f88949a674 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/). ##### [605-25-25-4](https://asc.understandingaccounting.org/asc/605/25/#605-25-25-4) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:48.811Z to 2026-09-10T00:42:48.811Z Record version: sha256:6639b0c7c99c020814605603c4ff886b922f4b34617ffc1a9ba1653d7d536179 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/). ##### [605-25-25-5](https://asc.understandingaccounting.org/asc/605/25/#605-25-25-5) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:48.811Z to 2026-09-10T00:42:48.811Z Record version: sha256:d1c754312b0ce62e270caf446c2c594a5f4ab167e0948e672eae7c7ae555d22c 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/). ##### [605-25-25-6](https://asc.understandingaccounting.org/asc/605/25/#605-25-25-6) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:48.811Z to 2026-09-10T00:42:48.811Z Record version: sha256:e590bf4cac28587ca8acda30bdad376a16e77fd74e91653c2dad2b00a07d250a 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/). Source downloaded (UTC): 2026-09-10T00:42:52.369Z to 2026-09-10T00:42:52.369Z Record version: sha256:9264b2e499754ebdaebf061c9ef1e4065abb7cda01c4529c6651a0bf2ff0a69d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-25-30: 30 Initial Measurement [Read section](https://asc.understandingaccounting.org/asc/605/25/#30-initial-measurement) SEC content: no ##### [605-25-30-1](https://asc.understandingaccounting.org/asc/605/25/#605-25-30-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:52.369Z to 2026-09-10T00:42:52.369Z Record version: sha256:8503a21a77d58bae9af0b13447d42615d638ede06c783d80037ce673551c7ada 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/). ##### [605-25-30-2](https://asc.understandingaccounting.org/asc/605/25/#605-25-30-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:52.369Z to 2026-09-10T00:42:52.369Z Record version: sha256:c31a5fae4f21145a4baf7abc736b76c366cd6dd43eac75b826f148b391fdb147 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/). ##### [605-25-30-3](https://asc.understandingaccounting.org/asc/605/25/#605-25-30-3) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:52.369Z to 2026-09-10T00:42:52.369Z Record version: sha256:59297fb7d2ebffe217764441a24134ee5d11488a25a82854f048fae299486cf8 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/). ##### [605-25-30-4](https://asc.understandingaccounting.org/asc/605/25/#605-25-30-4) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:52.369Z to 2026-09-10T00:42:52.369Z Record version: sha256:12eedf36b061469b255adbe3d1c9a18fd642d155bba17ebea7aea837389b16c6 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/). ##### [605-25-30-5](https://asc.understandingaccounting.org/asc/605/25/#605-25-30-5) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:52.369Z to 2026-09-10T00:42:52.369Z Record version: sha256:7a8bed5e76f24a66e4728cdc3fa5714d63a951e028ba76b3ffc1197262841fd1 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/). ##### [605-25-30-6](https://asc.understandingaccounting.org/asc/605/25/#605-25-30-6) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:52.369Z to 2026-09-10T00:42:52.369Z Record version: sha256:1ef0a2c07e6b02c55f5b7edb16af78238e12cd7808de771d7cc0f38b9a2643d5 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/). ##### [605-25-30-6A](https://asc.understandingaccounting.org/asc/605/25/#605-25-30-6A) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:52.369Z to 2026-09-10T00:42:52.369Z Record version: sha256:1f5e8508dc9264aa752c79e62be8c5bd6c16947812d57be8ba9b3d66cb97e18e 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/). ##### [605-25-30-6B](https://asc.understandingaccounting.org/asc/605/25/#605-25-30-6B) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:52.369Z to 2026-09-10T00:42:52.369Z Record version: sha256:5444d9210f51fe2483e9a68b85d97f6c4a1093d99dfa4880c5fc2d6a32dd79d4 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/). ##### [605-25-30-6C](https://asc.understandingaccounting.org/asc/605/25/#605-25-30-6C) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:52.369Z to 2026-09-10T00:42:52.369Z Record version: sha256:c4cc2bed26db5f97fdac6fb21aabaa099d9197c02c0a282cd39050722db8cebb 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/). ##### [605-25-30-7](https://asc.understandingaccounting.org/asc/605/25/#605-25-30-7) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:52.369Z to 2026-09-10T00:42:52.369Z Record version: sha256:7d6f972babd60c21b1cbeea623e16c1ce4fd7edad5ae3c1319d31834a51fb42d 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/). ##### [605-25-30-8](https://asc.understandingaccounting.org/asc/605/25/#605-25-30-8) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:52.369Z to 2026-09-10T00:42:52.369Z Record version: sha256:223021f975301bb7cae88887d27eeff95cd6c7fea4de2f5178adf1bdc67ef09f 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/). ##### [605-25-30-9](https://asc.understandingaccounting.org/asc/605/25/#605-25-30-9) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:52.369Z to 2026-09-10T00:42:52.369Z Record version: sha256:ccecd9aad2b892b5d884cab2389f5d0b94f61c1e25d41627cbc34656f31ed5ce 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/). Source downloaded (UTC): 2026-09-10T00:42:55.294Z to 2026-09-10T00:42:55.294Z Record version: sha256:9757c9bbbf0902d6be72fcd1a154e00445a44161e22cb7c452115505eba3d3c0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-25-50: 50 Disclosure [Read section](https://asc.understandingaccounting.org/asc/605/25/#50-disclosure) SEC content: no ##### [605-25-50-1](https://asc.understandingaccounting.org/asc/605/25/#605-25-50-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:55.294Z to 2026-09-10T00:42:55.294Z Record version: sha256:d9d53aff013f40820e07446a7d5c9b37273c58e0b97cad8b0af1b6b74d52bdfa 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/). ##### [605-25-50-2](https://asc.understandingaccounting.org/asc/605/25/#605-25-50-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:55.294Z to 2026-09-10T00:42:55.294Z Record version: sha256:157614f62dec0204925e3db21132c9fdd135abcc08a221212adb989b56045d51 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/). 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. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-25-55-4](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-4) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:33a6b4f6c4aa07007116cd98c56daa3236cda5f92949c5185d4f2b8100a35614 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/). ##### [605-25-55-5](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-5) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:69d39dd5bbebe45f5255fad97cd39af5a0dfc9af89fb876bccf92cc471d32573 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/). ##### [605-25-55-6](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-6) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:50b07772bcd6116f69768c52086ba32226e83889de93e3e644ecf43dbf8f9b5a 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/). ##### [605-25-55-7](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-7) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:6ce939ddf1d1802a00948ad04d9c8b160869412726c9a26f5c12535df1025e1d 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/). ##### [605-25-55-8](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-8) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:89bfab922fe9c403398f8635f0d245598df78bbcd39b44b591b59b1f12349e0f 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/). ##### [605-25-55-9](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-9) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:06cc0880179b920070441b38a974ffab89841876f1158092cf3d0ca449f753ee 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/). ##### [605-25-55-10](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-10) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:fefaa20712883b6e372daa665828a316751a5eba5c9f14bf331a9024b1d1ad69 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/). ##### [605-25-55-11](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-11) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:343c36635c1d2e32f2e68c3dce0d49fef91ccf495a6d50333d93fc039e41194e 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/). ##### [605-25-55-12](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-12) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:ea3c42e87616d8ea7853a4e2449ab62f46fbb7b0d9dbff5833050841e413df6d 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/). ##### [605-25-55-13](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-13) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:03dc0ed45a8db7ace3499a02757f395585639154b14ef4f89a69c4050a92a43b 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/). ##### [605-25-55-14](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-14) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:6f814b41733f3c5a96efd71991775a60950ad4de82ef78f8395c49fa15a93c0e 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/). ##### [605-25-55-15](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-15) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:2d274cb452b8202861288d5e25f6f50affd2ae641c32172271ece778afa495d7 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/). ##### [605-25-55-16](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-16) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:3951c8cb1a89d52f47d595e309171e8fc61b1a67ba4fde829f78df1125c8b30f 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/). ##### [605-25-55-17](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-17) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:00e896fa66062154a00c01153920f3a465cdc9d6ef65f3366ffa406e8f00f7ab 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/). ##### [605-25-55-18](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-18) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:e13e7d6ac1ed2f408c5189a9424e7a8a41dbf7ede24f9a839fdf045f20f7cc19 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/). ##### [605-25-55-19](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-19) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:59cf58ddb2531af4bbc01de6f83ca455f3e05f084f242bf11923bdb7d26b38b4 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/). ##### [605-25-55-20](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-20) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:c1515d3be0c34b9b9d5cf153f76e76a0218cfc4652d08a7fde4ee1a5a0dfba0c 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/). ##### [605-25-55-21](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-21) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:4a98f87e36e2ad705376e5f14d8924deae6539fd2bcd50c7d92a7d4266383dd3 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/). ##### [605-25-55-22](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-22) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:2702a7e98229185eaf15fc68c3c5a0c61f5ebfd690b0b49f4f41d9141f422194 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/). ##### [605-25-55-23](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-23) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:47799a2da0b6842e0283fdc4c2d135a6cfe85b3ee75b9a1f9dac9e90a80eb12e 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/). ##### [605-25-55-24](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-24) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:a147d3f9aece84780732c9f937616010236ff61232ee79c262c6527070d4b06a 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/). ##### [605-25-55-25](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-25) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:2376cc0dad1dd7be69c7470dfb9ce16b4cba82adaf2480090d61675696b38b17 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/). ##### [605-25-55-26](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-26) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:fac3becd2526c44eb0e60bca296652819261eaf973f113ab8cb7c996258d4c45 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/). ##### [605-25-55-27](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-27) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:d4350d74af6f2a8d88b5bc0c20f636b17f0750a1fda5ff15afa7eab868194e89 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/). ##### [605-25-55-28](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-28) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:fe7142a71063a61de55ae86c9ee988fbec6391af47640f6c9ecc9704d5c1b35b 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/). ##### [605-25-55-29](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-29) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:20f29e1c67938c289019546899a54aa495cf8c0cfd8829d18bcaf0df035345bb 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/). ##### [605-25-55-30](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-30) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:7c126b2e2571ffc611eb1a59bd79ceddd77fa6bf159859b6f495bf15c399d02a 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/). ##### [605-25-55-31](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-31) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:387469230240baf6edc051c80a85e02710bb86e9af6b4554f4bc5e4cbdea485d 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/). ##### [605-25-55-32](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-32) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:2878a18c8cfbfb612a43f57acfcf619a9d53620b1785dda884bd340ae30b3268 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/). ##### [605-25-55-33](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-33) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:667fadd5f2684036d60be50b56e8ca96c286e34dff3203e34b793d9e3f60d294 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/). ##### [605-25-55-34](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-34) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:536b30fda374ed6bc4cf3d4e1a94d476c06907fddeeb6fb2a0369e188afa49ba 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/). ##### [605-25-55-35](https://asc.understandingaccounting.org/asc/605/25/#605-25-55-35) Pending content: no Source downloaded (UTC): 2026-09-10T00:42:58.410Z to 2026-09-10T00:42:58.410Z Record version: sha256:06c62147387b2e463cd1d6ae1af72445216b2102d723a3170235e170ea605420 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/). ##### [605-25-55-36](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/). 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