{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/605/50/#sec-99-sec-materials","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":"S99","label":"SEC 99 SEC Materials","anchor":"sec-99-sec-materials","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-50-S99-1","para":"S99-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-11/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-11</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-11.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:905ce66b0aff49478c85c8bdffbe87fda37b4d4d4cff88034c1eda7d38fd199f","downloaded_from":"2026-09-10T00:45:37.679Z","last_downloaded_at":"2026-09-10T00:45:37.679Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479909","source_sha256":"b698235a886ac9f836d510138b462455282461b5502f953bd081989be118a9f1"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae807bd0ad7a2384fc08c8804868a7adfbe4a05ce69b7484c8532da8c28dfde8","downloaded_from":"2026-09-10T00:45:37.679Z","last_downloaded_at":"2026-09-10T00:45:37.679Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479909","source_sha256":"b698235a886ac9f836d510138b462455282461b5502f953bd081989be118a9f1"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3349289a6f4ba0b508f6d0fe09bf1b87e781704cc9671546c923defb57cb3370","downloaded_from":"2026-09-10T00:45:37.679Z","last_downloaded_at":"2026-09-10T00:45:37.679Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479909","source_sha256":"b698235a886ac9f836d510138b462455282461b5502f953bd081989be118a9f1"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3349289a6f4ba0b508f6d0fe09bf1b87e781704cc9671546c923defb57cb3370","downloaded_from":"2026-09-10T00:45:37.679Z","last_downloaded_at":"2026-09-10T00:45:37.679Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479909","source_sha256":"b698235a886ac9f836d510138b462455282461b5502f953bd081989be118a9f1"}}