{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/605/35/#25-recognition","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. 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class=\"term\" title=\"Inflows or other enhancements of assets of an entity or settlements of its liabilities (or a combination of both) from delivering or producing goods, rendering services, or other activities that constitute the entity's ongoing major or central operations.\"><span>revenue</span></a> from contracts with <a href=\"/glossary/c/#customer\" class=\"term\" title=\"A party that has contracted with an entity to obtain goods or services that are an output of the entity's ordinary activities in exchange for consideration.\"><span>customers</span></a>, specifically paragraph <a href=\"/asc/606/10/#606-10-25-9\" class=\"xref\">606-10-25-9</a>. </span></span> </div> </div>","snippet":"Contracts shall be combined to determine the need for a provision for losses in accordance with paragraphs 605-35-25-45 through 25-49 only if they meet the criteria in Topic 606 on revenue from contracts with customers, 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2014-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cbd874cffa7ce2053ea2b01fe31f1890aa7f7c752155be34121a2739d5d1c9ac","downloaded_from":"2026-09-10T00:43:45.776Z","last_downloaded_at":"2026-09-10T00:43:45.776Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481218","source_sha256":"3b35c53556153d09ebbd58de85db156b892b44acf39c02a6460ec9b00b03c78f"}},{"citation":"605-35-25-42","para":"25-42","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-09</a>.</div> </div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:877f78a9f46fe653698836c886c5aaa1ae3b3209249ce4128c9c105821db4763","downloaded_from":"2026-09-10T00:43:45.776Z","last_downloaded_at":"2026-09-10T00:43:45.776Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481218","source_sha256":"3b35c53556153d09ebbd58de85db156b892b44acf39c02a6460ec9b00b03c78f"}},{"citation":"605-35-25-43","para":"25-43","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-09</a>.</div> </div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:42327b28255e055d4a2624626bb6201b039f9455fb19013c9ad277c2449ed2e4","downloaded_from":"2026-09-10T00:43:45.776Z","last_downloaded_at":"2026-09-10T00:43:45.776Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481218","source_sha256":"3b35c53556153d09ebbd58de85db156b892b44acf39c02a6460ec9b00b03c78f"}},{"citation":"605-35-25-44","para":"25-44","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-09</a>.</div> </div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:948386558ca083ef7d4e6d28d994051760fd9d4a5e27697c4852183a29a6136e","downloaded_from":"2026-09-10T00:43:45.776Z","last_downloaded_at":"2026-09-10T00:43:45.776Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481218","source_sha256":"3b35c53556153d09ebbd58de85db156b892b44acf39c02a6460ec9b00b03c78f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e866aa1ecd5c95f2eb78013f7831d9b1ce1a9fa944640c3b697e0f97c23b2a7","downloaded_from":"2026-09-10T00:43:45.776Z","last_downloaded_at":"2026-09-10T00:43:45.776Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481218","source_sha256":"3b35c53556153d09ebbd58de85db156b892b44acf39c02a6460ec9b00b03c78f"}},{"block":null,"heading":"Provisions for Losses on Contracts","paragraphs":[{"citation":"605-35-25-45","para":"25-45","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_8CAE4B0E-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For a contract on which a loss is anticipated, an entity shall recognize the entire anticipated loss as soon as the loss becomes evident.</span></span> </div> </div>","snippet":"For a contract on which a loss is anticipated, an entity shall recognize the entire anticipated loss as soon as the loss becomes evident.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd4551f04f671b772ff03ee564b5b72451983438fd1b2282ac59ef85fe209da9","downloaded_from":"2026-09-10T00:43:45.776Z","last_downloaded_at":"2026-09-10T00:43:45.776Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481218","source_sha256":"3b35c53556153d09ebbd58de85db156b892b44acf39c02a6460ec9b00b03c78f"}},{"citation":"605-35-25-46","para":"25-46","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_8CAE4C8B-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">When the current </span></span> <span class=\"sfragment\" id=\"sfr_8CAE4DDE-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">estimates of </span></span> <span class=\"sfragment\" id=\"sfr_8CAE4F44-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">the amount of consideration that an entity expects to receive in exchange for transferring promised goods or services to the <a href=\"/glossary/c/#customer\" class=\"term\" title=\"A party that has contracted with an entity to obtain goods or services that are an output of the entity's ordinary activities in exchange for consideration.\"><span>customer</span></a>, determined in accordance with Topic <a altsource=\"GUID-90450890-CA59-4C9A-A88C-D53D3DE3192F.ditamap\" class=\"ditamap\">606</a>, </span></span> <span class=\"sfragment\" id=\"sfr_8CAE50D0-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">and contract cost indicate a loss, a provision for the entire loss on the contract shall be made. Provisions for losses shall be made in the period in which they become evident. </span></span> </div> </div>","snippet":"When the current estimates of the amount of consideration that an entity expects to receive in exchange for transferring promised goods or services to the customer, determined in accordance with Topic 606, and contract c…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4baf512460dde1542fb0755d1f8c847f82e5aa1d5195ea98342d7b3e588b6db9","downloaded_from":"2026-09-10T00:43:45.776Z","last_downloaded_at":"2026-09-10T00:43:45.776Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481218","source_sha256":"3b35c53556153d09ebbd58de85db156b892b44acf39c02a6460ec9b00b03c78f"}},{"citation":"605-35-25-46A","para":"25-46A","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_8CAE5269-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For the purpose of determining the amount that an entity expects to receive in accordance with paragraph <a href=\"/asc/605/35/#605-35-25-46\" class=\"xref\">605-35-25-46</a>, the entity shall use the principles for determining the transaction price in paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/606/10/#606-10-32-2\" class=\"xref\">606-10-32-2 through 32-27</a></div> (except for the guidance in paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/606/10/#606-10-32-11\" class=\"xref\">606-10-32-11 through 32-13</a></div> on constraining estimates of variable consideration) and allocating the transaction price in paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/606/10/#606-10-32-28\" class=\"xref\">606-10-32-28 through 32-41</a></div>. In addition, the entity shall adjust that amount to reflect the effects of the customer's credit risk.</span></span> </div> </div>","snippet":"For the purpose of determining the amount that an entity expects to receive in accordance with paragraph 605-35-25-46, the entity shall use the principles for determining the transaction price in paragraphs 606-10-32-2 t…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d359bc9e2e5ddd6e1bd69b6f8beffa2a74f1aa8d51f0e89c9b8b659fc45df2be","downloaded_from":"2026-09-10T00:43:45.776Z","last_downloaded_at":"2026-09-10T00:43:45.776Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481218","source_sha256":"3b35c53556153d09ebbd58de85db156b892b44acf39c02a6460ec9b00b03c78f"}},{"citation":"605-35-25-47","para":"25-47","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_8CAE5421-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">If a group of contracts are combined based on the guidance in paragraph <a href=\"/asc/606/10/#606-10-25-9\" class=\"xref\">606-10-25-9</a>, they shall be treated as a unit in determining the necessity for a provision for a loss. </span></span> <span class=\"sfragment\" id=\"sfr_8CAE55A3-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">If contracts are not combined, the loss is determined at the contract level (see paragraph <a href=\"/asc/605/35/#605-35-25-45\" class=\"xref\">605-35-25-45</a>). As an accounting policy election, </span></span> <span class=\"sfragment\" id=\"sfr_8CAE56DA-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"> <a href=\"/glossary/p/#performance-obligation\" class=\"term\" title=\"A promise in a contract with a customer to transfer to the customer either: A good or service (or a bundle of goods or services) that is distinct A series of distinct goods or services that are substantially the same and that have the same pattern of transfer to the customer.\"><span>performance obligations</span></a> identified in accordance with paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/606/10/#606-10-25-14\" class=\"xref\">606-10-25-14 through 25-22</a></div></span></span> <span class=\"sfragment\" id=\"sfr_8CAE5860-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">may be considered separately in determining the need for a provision for a loss. </span></span> <span class=\"sfragment\" id=\"sfr_8CAE5999-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">That is, an entity can elect to determine provisions for losses at either the contract level (including contracts that are combined in accordance with the guidance in paragraph <a href=\"/asc/606/10/#606-10-25-9\" class=\"xref\">606-10-25-9</a>) or the performance obligation level. An entity shall apply this accounting policy election in the same manner for similar types of contracts.</span></span> </div> </div>","snippet":"If a group of contracts are combined based on the guidance in paragraph 606-10-25-9, they shall be treated as a unit in determining the necessity for a provision for a loss. If contracts are not combined, the loss is det…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c88d116415f2b280279cd6f3a38d235554a9955ca0b50de41fb54a4d3aee6518","downloaded_from":"2026-09-10T00:43:45.776Z","last_downloaded_at":"2026-09-10T00:43:45.776Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481218","source_sha256":"3b35c53556153d09ebbd58de85db156b892b44acf39c02a6460ec9b00b03c78f"}},{"citation":"605-35-25-48","para":"25-48","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_8CAE5AF0-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Losses on cost-type contracts may arise if, for example, a contract provides for guaranteed maximum reimbursable costs or target penalties. In recognizing losses for accounting purposes, the contractor's normal cost accounting methods shall be used in determining the total cost overrun on the contract, and losses shall include provisions for performance penalties. </span></span> </div> </div>","snippet":"Losses on cost-type contracts may arise if, for example, a contract provides for guaranteed maximum reimbursable costs or target penalties. In recognizing losses for accounting purposes, the contractor's normal cost acco…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b4970e84778d1d98a2dde19cc209add1fa4fcd343bc98c1b7964990df1eb826e","downloaded_from":"2026-09-10T00:43:45.776Z","last_downloaded_at":"2026-09-10T00:43:45.776Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481218","source_sha256":"3b35c53556153d09ebbd58de85db156b892b44acf39c02a6460ec9b00b03c78f"}},{"citation":"605-35-25-49","para":"25-49","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_8CAE5C57-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The costs used in arriving at the estimated loss on a contract shall include all costs of the type allocable to contracts under paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/340/40/#340-40-25-5\" class=\"xref\">340-40-25-5 through 25-8</a></div>. Other factors that should be considered in arriving at the projected loss on a contract include all of the following: </span></span> <ol class=\"ol-norm\"> <li class=\"li-norm\"><span class=\"linum\">a</span> <div class=\"p\"> <span class=\"sfragment\" id=\"sfr_8CAE5D90-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Variable consideration, (for example, target penalties and rewards and potential price redeterminations)</span></span> </div> </li> <li class=\"li-norm\"><span class=\"linum\">b</span> <div class=\"p\"> <span class=\"sfragment\" id=\"sfr_8CAE5EE2-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Nonreimbursable costs on cost-plus contracts </span></span> </div> </li> <li class=\"li-norm\"><span class=\"linum\">c</span> <div class=\"p\"> <span class=\"sfragment\" id=\"sfr_8CAE5FFB-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Change orders that meet the guidance to be accounted for as contract modifications in accordance with Topic <a altsource=\"GUID-90450890-CA59-4C9A-A88C-D53D3DE3192F.ditamap\" class=\"ditamap\">606</a> on revenue from contracts with customers, specifically paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/606/10/#606-10-25-10\" class=\"xref\">606-10-25-10 through 25-13</a></div>.</span></span> </div> </li> <li class=\"li-norm\"><span class=\"linum\">d</span> <div class=\"p\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Subparagraph superseded by Accounting Standards Update No. 2014-09</a>.</div> </li> </ol> </div> </div>","snippet":"The costs used in arriving at the estimated loss on a contract shall include all costs of the type allocable to contracts under paragraphs 340-40-25-5 through 25-8. Other factors that should be considered in arriving at …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ff665156342ca2f716fe6cee7e784e6507475c61794609bd5c743002dcf796d2","downloaded_from":"2026-09-10T00:43:45.776Z","last_downloaded_at":"2026-09-10T00:43:45.776Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481218","source_sha256":"3b35c53556153d09ebbd58de85db156b892b44acf39c02a6460ec9b00b03c78f"}},{"citation":"605-35-25-50","para":"25-50","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-09</a>.</div> </div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b24fefa3724978abbb279e9a89263959845e79065dbcaa07ceadd51f976eddd","downloaded_from":"2026-09-10T00:43:45.776Z","last_downloaded_at":"2026-09-10T00:43:45.776Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481218","source_sha256":"3b35c53556153d09ebbd58de85db156b892b44acf39c02a6460ec9b00b03c78f"}},{"citation":"605-35-25-51","para":"25-51","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-09</a>.</div> </div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a937e542e8bc1409f338e017f18acf780956f3e63441ee6b87473f553e09e833","downloaded_from":"2026-09-10T00:43:45.776Z","last_downloaded_at":"2026-09-10T00:43:45.776Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481218","source_sha256":"3b35c53556153d09ebbd58de85db156b892b44acf39c02a6460ec9b00b03c78f"}},{"citation":"605-35-25-52","para":"25-52","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-09</a>.</div> </div>","snippet":"Paragraph superseded by Accounting Standards Update No. 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