# ASC 605-50-S99: Revenue Recognition — Customer Payments and Incentives — SEC 99 SEC Materials

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/605/50/#sec-99-sec-materials)

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Source downloaded (UTC): 2026-09-10T00:45:37.679Z to 2026-09-10T00:45:37.679Z

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## ASC 605-50-S99: SEC 99 SEC Materials

[Read section](https://asc.understandingaccounting.org/asc/605/50/#sec-99-sec-materials)

SEC content: yes

##### [605-50-S99-1](https://asc.understandingaccounting.org/asc/605/50/#605-50-S99-1)

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[Paragraph superseded by Accounting Standards Update No. 2016-11](https://asc.understandingaccounting.org/updates/asu-2016-11/).