# ASC 605-45-55: Revenue Recognition — Principal Agent Considerations — 55 Implementation Guidance and Illustrations

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/605/45/#55-implementation-guidance-and-illustrations)

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## ASC 605-45-55: 55 Implementation Guidance and Illustrations

[Read section](https://asc.understandingaccounting.org/asc/605/45/#55-implementation-guidance-and-illustrations)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-45-55-38](https://asc.understandingaccounting.org/asc/605/45/#605-45-55-38)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-45-55-39](https://asc.understandingaccounting.org/asc/605/45/#605-45-55-39)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-45-55-40](https://asc.understandingaccounting.org/asc/605/45/#605-45-55-40)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-45-55-41](https://asc.understandingaccounting.org/asc/605/45/#605-45-55-41)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-45-55-42](https://asc.understandingaccounting.org/asc/605/45/#605-45-55-42)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-45-55-43](https://asc.understandingaccounting.org/asc/605/45/#605-45-55-43)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-45-55-44](https://asc.understandingaccounting.org/asc/605/45/#605-45-55-44)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-45-55-45](https://asc.understandingaccounting.org/asc/605/45/#605-45-55-45)

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