# ASC 605-40-S99: Revenue Recognition — Gains and Losses — SEC 99 SEC Materials

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/605/40/#sec-99-sec-materials)

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## ASC 605-40-S99: SEC 99 SEC Materials

[Read section](https://asc.understandingaccounting.org/asc/605/40/#sec-99-sec-materials)

SEC content: yes

##### [605-40-S99-1](https://asc.understandingaccounting.org/asc/605/40/#605-40-S99-1)

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[Paragraph superseded by Accounting Standards Update No. 2010-22](https://asc.understandingaccounting.org/updates/asu-2010-22/).