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The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
605-30-05-1SupersededAccounting Standards Update No. 2014-0905/28/2014
605-30-25-1SupersededAccounting Standards Update No. 2014-0905/28/2014
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Paragraph superseded by Accounting Standards Update No. 2014-09.
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Its substantive paragraphs — 605-30-05-1 (overview) and 605-30-25-1 (recognition) — were superseded by ASU 2014-09, so the subtopic is now an empty shell. Arrangements formerly analyzed here are accounted for under ASC 606 (or ASC 842 if the arrangement conveys a lease).","key_points":["605-30-05-1 (overview of rights-to-use arrangements) was superseded by ASU 2014-09 and carries no remaining guidance.","605-30-25-1 (recognition guidance for rights to use) was superseded by ASU 2014-09 and carries no remaining guidance.","Because all substantive content is superseded, ASC 605-30 imposes no current recognition, measurement, presentation, or disclosure requirements.","Revenue from transfers of a right to use is now evaluated under ASC 606's five-step model, including the licensing guidance in 606-10-55-54 through 55-65 where the right relates to intellectual property.","If a rights-to-use arrangement conveys the right to control the use of an identified asset for a period in exchange for consideration, ASC 842 governs instead of ASC 606 (see 606-10-15-2).","ASC 605 remains in the Codification only for historical reference and for entities that have not yet applied ASU 2014-09; effective dates and transition are in 606-10-65-1."],"categories":["Revenue","Recognition","Transition and effective dates","Leases"],"audience_level":"introductory","student_note":"This subtopic is a placeholder — every paragraph in it has been superseded by ASU 2014-09, so citing 605-30 as live authority is an error. 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