{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/605/50/#sec-00-status","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.","topic":"605","topic_title":"Revenue Recognition","subtopic":"605-50","subtopic_title":"Customer Payments and Incentives","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-50-S00-1","para":"S00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div><div class=\"norm-text\"><table class=\"asc-table\" id=\"SL82851979-210420\"><tr><td class=\"entry\"><strong class=\"ph b\">Paragraph</strong></td><td class=\"entry\"><strong class=\"ph b\">Action</strong></td><td 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\"><a href=\"/asc/605/50/#605-50-S45-1\" class=\"xref\">605-50-S45-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-11/\" class=\"xref\">Accounting Standards Update No. 2016-11</a></td><td class=\"entry\">05/02/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/605/50/#605-50-S99-1\" class=\"xref\">605-50-S99-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-11/\" class=\"xref\">Accounting Standards Update No. 2016-11</a></td><td class=\"entry\">05/02/2016</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n605-50-S45-1 | Superseded | Accounting Standards Update No. 2016-11 | 05/02/2016 |\n605-5…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9cc8e22dffc208f1d71383e01355cfef1f3d178ccd9841ee997f7212d9a40556","downloaded_from":"2026-09-10T00:45:31.043Z","last_downloaded_at":"2026-09-10T00:45:31.043Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479962","source_sha256":"5e4257859186475f041a6ab109f4a00c0da1a073c588ebbd38fd8d26b0aeb804"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3080801d0287300540cb49adb186d25db10074b5914e6b51ecedd913848d5aa5","downloaded_from":"2026-09-10T00:45:31.043Z","last_downloaded_at":"2026-09-10T00:45:31.043Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479962","source_sha256":"5e4257859186475f041a6ab109f4a00c0da1a073c588ebbd38fd8d26b0aeb804"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0484ac86124249c2e338b1d0b511a92960cde1cd883977407528c01e1d4c9840","downloaded_from":"2026-09-10T00:45:31.043Z","last_downloaded_at":"2026-09-10T00:45:31.043Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479962","source_sha256":"5e4257859186475f041a6ab109f4a00c0da1a073c588ebbd38fd8d26b0aeb804"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0484ac86124249c2e338b1d0b511a92960cde1cd883977407528c01e1d4c9840","downloaded_from":"2026-09-10T00:45:31.043Z","last_downloaded_at":"2026-09-10T00:45:31.043Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479962","source_sha256":"5e4257859186475f041a6ab109f4a00c0da1a073c588ebbd38fd8d26b0aeb804"}}