{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/605/45/","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. Pending content is not necessarily effective.","number":"605-45","topic":"605","title":"Principal Agent Considerations","area":"Revenue","paragraphs":84,"summary":"ASC 605-45 formerly governed whether a company reports revenue gross (as a principal) or net (as an agent), including guidance on shipping and handling costs and reimbursed out-of-pocket expenses. Every paragraph in the subtopic (Sections 05, 15, 45, 50, and 55) has been superseded by ASU No. 2014-09, so the subtopic contains no operative guidance. 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class=\"entry\"> <strong class=\"ph b\">Accounting Standards Update</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Date</strong> </td> </tr> <tr> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Handling Costs</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Shipping Costs</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/605/45/#605-45-05-1\" class=\"xref\">605-45-05-1 through 05-3</a></div> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/605/45/#605-45-15-1\" class=\"xref\">605-45-15-1 through 15-5</a></div> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/605/45/#605-45-45-1\" class=\"xref\">605-45-45-1 through 45-23</a></div> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/605/45/#605-45-50-1\" class=\"xref\">605-45-50-1 through 50-4</a></div> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/605/45/#605-45-55-1\" class=\"xref\">605-45-55-1 through 55-45</a></div> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nHandling Costs | Superseded | Accounting Standards Update No. 2014-09 | 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Every paragraph in the subtopic (Sections 05, 15, 45, 50, and 55) has been superseded by ASU No. 2014-09, so the subtopic contains no operative guidance. Gross-versus-net presentation is now determined under the principal-versus-agent (control) guidance in ASC 606-10-55-36 through 55-40.","key_points":["All paragraphs of ASC 605-45 — including 605-45-05-1 through 05-3, 15-1 through 15-5, 45-1 through 45-23, 50-1 through 50-4, and 55-1 through 55-45 — were superseded by Accounting Standards Update No. 2014-09.","Because no operative text remains, ASC 605-45 cannot be cited as authoritative support for gross versus net revenue presentation.","The subject matter it addressed (reporting revenue gross as a principal versus net as an agent) is now covered by the control-based principal-versus-agent guidance in ASC 606-10-55-36 through 55-40.","Legacy indicator-based analysis (e.g., primary obligor, inventory risk, latitude in establishing price) survives only as nonauthoritative background; ASC 606 replaced the indicator list and reframed the analysis around who controls the specified good or service before transfer.","The subtopic remains in the Codification as a shell so that pre-adoption financial statements and cross-references can be traced, and for entities applying legacy GAAP in comparative periods."],"categories":["Revenue","Presentation","Transition and effective dates"],"audience_level":"introductory","student_note":"Know this subtopic mainly as a signpost: the gross-versus-net question is real and exam-tested, but the answer now comes from ASC 606-10-55-36 through 55-40's control test, not from 605-45's old indicators. The common mistake is quoting legacy factors like \"primary obligor\" or \"inventory risk\" as if they were still authoritative rules rather than mere indicators of control.","related_topics":["606-10","605","340-40","705-20"],"key_concepts":["principal versus agent","gross versus net revenue presentation","superseded guidance","control of specified good or service","shipping and handling costs","reimbursed out-of-pocket expenses"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:287768d142f8ab7a0982df59151889a780632337147ff7ac38659c73e740d3db","downloaded_from":"2026-09-10T00:44:32.941Z","last_downloaded_at":"2026-09-10T00:45:00.697Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"605-50","title":"Customer Payments and Incentives","topic_title":"Revenue 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