# ASC 605-50: Revenue Recognition — Customer Payments and Incentives Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/605/50/) 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. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-10T00:45:04.790Z to 2026-09-10T00:45:37.679Z Record version: sha256:42bc7ac13ea5c1bffc8fb881aaf66f2d1442b98f2c8024cd3d328a39c81fb693 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-50: Revenue Recognition — Customer Payments and Incentives ### Machine-generated study aids ```json { "summary": "ASC 605-50 was the legacy guidance on a vendor's accounting for consideration given to a customer or a reseller of the vendor's products (cash, credits, coupons, slotting fees, rebates, and similar sales incentives), including whether such consideration is a reduction of revenue or an expense and when to recognize it. Every paragraph in the subtopic — Sections 05, 15, 25, 45, 50, 55, and 60 — has been superseded by ASU 2014-09 (Revenue from Contracts with Customers). No operative guidance remains here; the topic is retained only as a historical marker for entities referencing pre-ASC 606 literature.", "key_points": [ "Every paragraph of 605-50 (605-50-05-1 through 605-50-60-1) is marked 'Paragraph superseded by Accounting Standards Update No. 2014-09,' so the subtopic contains no effective guidance.", "Consideration payable to a customer — cash, credit, coupons, vouchers, and other sales incentives — is now addressed by ASC 606-10-32-25 through 32-27, which generally requires such amounts to reduce the transaction price unless paid for a distinct good or service.", "The old default presumption that vendor consideration to a reseller is a reduction of revenue (rather than a cost) and the related exceptions no longer exist as separate guidance; the 606 'distinct good or service' analysis replaces it.", "Costs of obtaining and fulfilling a contract that were formerly analyzed alongside incentives are now covered by ASC 340-40.", "Entities may still consult superseded 605-50 text only for periods before adoption of ASC 606 or for comparative-period reporting under the transition guidance in ASC 606-10-65-1." ], "categories": [ "Revenue", "Transition and effective dates", "Presentation" ], "audience_level": "intermediate", "student_note": "Do not cite 605-50 as live GAAP — it is entirely superseded; the exam answer for customer incentives, coupons, rebates, and slotting fees is ASC 606-10-32-25 through 32-27. The common mistake is assuming the old bright-line presumption (incentives reduce revenue unless an identifiable benefit plus fair value can be shown) still controls, when ASC 606 instead asks whether the payment is for a distinct good or service.", "related_topics": [ "606-10", "340-40", "605", "705-20", "606-10-65" ], "key_concepts": [ "consideration payable to a customer", "sales incentives", "reduction of revenue versus expense", "slotting fees and rebates", "reseller consideration", "superseded guidance" ] } ``` Source downloaded (UTC): 2026-09-10T00:45:04.790Z to 2026-09-10T00:45:04.790Z Record version: sha256:4b8c12dceaf0a894304d3335887a6f1ce53389116f3acdcebf00158ce87e72fb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-50-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/605/50/#00-status) SEC content: no ##### [605-50-00-1](https://asc.understandingaccounting.org/asc/605/50/#605-50-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:04.790Z to 2026-09-10T00:45:04.790Z Record version: sha256:aa4d7e603f3133c30d939d7e037b0ace576488d0bf09c1e6f5669ee88da72bce Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
BreakageSupersededAccounting Standards Update No. 2014-0905/28/2014
BuydownsSupersededAccounting Standards Update No. 2014-0905/28/2014
Cash ConsiderationSupersededAccounting Standards Update No. 2014-0905/28/2014
ConsiderationSupersededAccounting Standards Update No. 2014-0905/28/2014
Cooperative AdvertisingSupersededAccounting Standards Update No. 2014-0905/28/2014
CustomerSupersededAccounting Standards Update No. 2014-0905/28/2014
Reseller (2nd def.)SupersededAccounting Standards Update No. 2014-0905/28/2014
Slotting FeesSupersededAccounting Standards Update No. 2014-0905/28/2014
VendorSupersededAccounting Standards Update No. 2014-0905/28/2014
605-50-05-1SupersededAccounting Standards Update No. 2014-0905/28/2014
605-50-05-2SupersededAccounting Standards Update No. 2014-0905/28/2014
605-50-15-1 through 15-3
SupersededAccounting Standards Update No. 2014-0905/28/2014
605-50-25-1 through 25-18
SupersededAccounting Standards Update No. 2014-0905/28/2014
605-50-45-1 through 45-22
SupersededAccounting Standards Update No. 2014-0905/28/2014
605-50-45-19AmendedMaintenance Update 2020-18 (PDF)11/25/2020
605-50-50-1SupersededAccounting Standards Update No. 2014-0905/28/2014
605-50-55-1 through 55-127
SupersededAccounting Standards Update No. 2014-0905/28/2014
605-50-60-1SupersededAccounting Standards Update No. 2014-0905/28/2014
Source downloaded (UTC): 2026-09-10T00:45:07.107Z to 2026-09-10T00:45:07.107Z Record version: sha256:ea73a67dcd61d48d866422efac568d1fa29e6c7bbbb75b295b562f40650529ce Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-50-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/605/50/#05-overview-and-background) SEC content: no ##### [605-50-05-1](https://asc.understandingaccounting.org/asc/605/50/#605-50-05-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:07.107Z to 2026-09-10T00:45:07.107Z Record version: sha256:d4c88dc5e35a473acec88aad904c22ec9e0c8b439eec0e60ab8ba173c1928239 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-05-2](https://asc.understandingaccounting.org/asc/605/50/#605-50-05-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:07.107Z to 2026-09-10T00:45:07.107Z Record version: sha256:dd2b0bc0c1ac3abbe67dc15afadd35359df5a4a49b5f5f786c39fa5b859f45cd Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). Source downloaded (UTC): 2026-09-10T00:45:09.632Z to 2026-09-10T00:45:09.632Z Record version: sha256:999ef405ba9ba741d7009b49b01a01fbd7dabf4c1ebe705b79592ea7c7df584d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-50-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/605/50/#15-scope-and-scope-exceptions) SEC content: no ##### [605-50-15-1](https://asc.understandingaccounting.org/asc/605/50/#605-50-15-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:09.632Z to 2026-09-10T00:45:09.632Z Record version: sha256:d12029d54dd610fb2d8bdc8e79c491778642773134a09128555b94bc37de90a5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-15-2](https://asc.understandingaccounting.org/asc/605/50/#605-50-15-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:09.632Z to 2026-09-10T00:45:09.632Z Record version: sha256:c4189205a511a5f9b1970e1cf984b46cdbc6d975968c5a2ca53f624819be6c5d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-15-3](https://asc.understandingaccounting.org/asc/605/50/#605-50-15-3) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:09.632Z to 2026-09-10T00:45:09.632Z Record version: sha256:cfd0f578418b4e818a5b8208a800c28ceeb33047c0469d06d445a9893848b209 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). Source downloaded (UTC): 2026-09-10T00:45:13.437Z to 2026-09-10T00:45:13.437Z Record version: sha256:bf80daccfc71ebb0d1c9b1bcb06f8014d57392beb32471eb856fa5712af96202 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-50-20: 20 Glossary [Read section](https://asc.understandingaccounting.org/asc/605/50/#20-glossary) SEC content: no Source downloaded (UTC): 2026-09-10T00:45:17.533Z to 2026-09-10T00:45:17.533Z Record version: sha256:34e4ba42ec80e71837c7b04f11bf29790f520af6c1089964d8c1d9a1e38c4b25 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-50-25: 25 Recognition [Read section](https://asc.understandingaccounting.org/asc/605/50/#25-recognition) SEC content: no ##### [605-50-25-1](https://asc.understandingaccounting.org/asc/605/50/#605-50-25-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:17.533Z to 2026-09-10T00:45:17.533Z Record version: sha256:4ec193b19492bd07103cdfe1182c68a0ae9ce6b1d4d9fe1f9ad1dbb35fedce35 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-25-2](https://asc.understandingaccounting.org/asc/605/50/#605-50-25-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:17.533Z to 2026-09-10T00:45:17.533Z Record version: sha256:c2a3c9267d9d8a19abdb084ba2fc5d3bf02e1896e12b81437b02eb54d7cfe597 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-25-3](https://asc.understandingaccounting.org/asc/605/50/#605-50-25-3) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:17.533Z to 2026-09-10T00:45:17.533Z Record version: sha256:a91caf9b8ef4ada262e1218bf2b7badc7284c9c905e01508b8668524182202a3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-25-4](https://asc.understandingaccounting.org/asc/605/50/#605-50-25-4) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:17.533Z to 2026-09-10T00:45:17.533Z Record version: sha256:98303dcb86eaf485b4651b25bfdd8fc78459fe33abf90df87e8e1a771bccc079 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-25-5](https://asc.understandingaccounting.org/asc/605/50/#605-50-25-5) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:17.533Z to 2026-09-10T00:45:17.533Z Record version: sha256:94f0da4ec6165b246910696e7b975706b7bce67b4c21bdd8d76291579561733b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-25-6](https://asc.understandingaccounting.org/asc/605/50/#605-50-25-6) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:17.533Z to 2026-09-10T00:45:17.533Z Record version: sha256:555a9c9db77e92342d76434fe5b9e448994bd863a5cd0ccd380f70206a4fcda6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-25-7](https://asc.understandingaccounting.org/asc/605/50/#605-50-25-7) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:17.533Z to 2026-09-10T00:45:17.533Z Record version: sha256:24c33c455f3226ff6a28c2607fb89541074e52b26721956c1dcfa2c37752b869 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-25-8](https://asc.understandingaccounting.org/asc/605/50/#605-50-25-8) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:17.533Z to 2026-09-10T00:45:17.533Z Record version: sha256:398d2aefe8063a864f21f3d2e406b40d839e5762cb85ad5d7dd6b74ab7eb1606 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-25-9](https://asc.understandingaccounting.org/asc/605/50/#605-50-25-9) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:17.533Z to 2026-09-10T00:45:17.533Z Record version: sha256:a3f5bbd7a332b077ee01dcfbd94d7b62a4502d866ea60e42c2ea8f9448f7d3c6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-25-10](https://asc.understandingaccounting.org/asc/605/50/#605-50-25-10) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:17.533Z to 2026-09-10T00:45:17.533Z Record version: sha256:3fc33ab0f68e86d534311753a237cf278db99e6a9bb25551f23401d6fa5f3b97 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-25-11](https://asc.understandingaccounting.org/asc/605/50/#605-50-25-11) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:17.533Z to 2026-09-10T00:45:17.533Z Record version: sha256:7c03624e28852497ac2a7b867beaab197d9d5249dbee1f2b61d93275760e6b44 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-25-12](https://asc.understandingaccounting.org/asc/605/50/#605-50-25-12) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:17.533Z to 2026-09-10T00:45:17.533Z Record version: sha256:6e489c4c2bcd5d328d5ac3995ce1012b713815df5e865309e984ccc0d85f879f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-25-13](https://asc.understandingaccounting.org/asc/605/50/#605-50-25-13) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:17.533Z to 2026-09-10T00:45:17.533Z Record version: sha256:ea29537dacd1e184a2db4373537005569fddda35b5f7c139d5d31f75552a50ac Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-25-14](https://asc.understandingaccounting.org/asc/605/50/#605-50-25-14) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:17.533Z to 2026-09-10T00:45:17.533Z Record version: sha256:0b6c7452290ac6a3c2632882cbcfb18516cf6a0d9334445d388f492431ed550b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-25-15](https://asc.understandingaccounting.org/asc/605/50/#605-50-25-15) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:17.533Z to 2026-09-10T00:45:17.533Z Record version: sha256:033c080dfeb35b9a3953cffbd01125452ce4d304250b70c5f37ec21f0fd28c3b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-25-16](https://asc.understandingaccounting.org/asc/605/50/#605-50-25-16) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:17.533Z to 2026-09-10T00:45:17.533Z Record version: sha256:668ff68f21de90805710ed1b1ef62d85fe60500e1ae16620fe75a9b8c472bc81 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-25-17](https://asc.understandingaccounting.org/asc/605/50/#605-50-25-17) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:17.533Z to 2026-09-10T00:45:17.533Z Record version: sha256:9e170f1293b4cb4e935e040229ffca4ee05583eb1af2a0887bc8631863571bae Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-25-18](https://asc.understandingaccounting.org/asc/605/50/#605-50-25-18) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:17.533Z to 2026-09-10T00:45:17.533Z Record version: sha256:e4ae38f1cecb6436edbd96c6c412ce40489f6c8fe268f42aaf87b65a7160fac2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). Source downloaded (UTC): 2026-09-10T00:45:20.270Z to 2026-09-10T00:45:20.270Z Record version: sha256:2e72ca1179c1aefd95fa8a774ac19e63bd6cef19f0503ab5bbfb4cc60e97f4e1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-50-45: 45 Other Presentation Matters [Read section](https://asc.understandingaccounting.org/asc/605/50/#45-other-presentation-matters) SEC content: no ##### [605-50-45-1](https://asc.understandingaccounting.org/asc/605/50/#605-50-45-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:20.270Z to 2026-09-10T00:45:20.270Z Record version: sha256:497c0db7db1eb086e91e491bb4aa24918c715d63ade81826877fa288f0edcc4e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-45-2](https://asc.understandingaccounting.org/asc/605/50/#605-50-45-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:20.270Z to 2026-09-10T00:45:20.270Z Record version: sha256:bff5a918b04f4761f89ed218967d4aaa1f7cc6be91dc96a47770216593ada60c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-45-3](https://asc.understandingaccounting.org/asc/605/50/#605-50-45-3) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:20.270Z to 2026-09-10T00:45:20.270Z Record version: sha256:5c5b23def2ec87942db89edc1794cb46f55f47b51f9c33640b6a9b8709cf776a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-45-4](https://asc.understandingaccounting.org/asc/605/50/#605-50-45-4) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:20.270Z to 2026-09-10T00:45:20.270Z Record version: sha256:7e8110615dc28ee60ee85b52bb3478e33ae3c82780191343d71eed7a44dc07ac Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-45-5](https://asc.understandingaccounting.org/asc/605/50/#605-50-45-5) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:20.270Z to 2026-09-10T00:45:20.270Z Record version: sha256:e2b779358dfa5ab6dd61222c9c6de730ece88eaf14247a093a445b0200228893 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-45-6](https://asc.understandingaccounting.org/asc/605/50/#605-50-45-6) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:20.270Z to 2026-09-10T00:45:20.270Z Record version: sha256:f51c9ccf1c3f5cfe194540cffbefd777352f2ac7eb5b2dd0fbd054c014de64b5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-45-7](https://asc.understandingaccounting.org/asc/605/50/#605-50-45-7) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:20.270Z to 2026-09-10T00:45:20.270Z Record version: sha256:58c6aa4a3f406be19f444e232cd7492ed29fa8ef3e5cca9fe5630126c3da97f5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-45-8](https://asc.understandingaccounting.org/asc/605/50/#605-50-45-8) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:20.270Z to 2026-09-10T00:45:20.270Z Record version: sha256:0f95786acc70676a8f36f22e8892bfe8cc95f8ca9d61c2a06c8045e4c6fd3abf Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-45-9](https://asc.understandingaccounting.org/asc/605/50/#605-50-45-9) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:20.270Z to 2026-09-10T00:45:20.270Z Record version: sha256:862ef16cc70268e28134f1369b1d85eca48f028aeb0588146f1b704a43183ce5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-45-10](https://asc.understandingaccounting.org/asc/605/50/#605-50-45-10) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:20.270Z to 2026-09-10T00:45:20.270Z Record version: sha256:42235df44bf5e3c3a653e7e6b5cc2acf77e0630fb2c76ff6a61c9597727e8fc4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-45-11](https://asc.understandingaccounting.org/asc/605/50/#605-50-45-11) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:20.270Z to 2026-09-10T00:45:20.270Z Record version: sha256:85f0829952002c0118033de909f58b4cb9997716aa68c2322c61408bc179b136 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-45-12](https://asc.understandingaccounting.org/asc/605/50/#605-50-45-12) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:20.270Z to 2026-09-10T00:45:20.270Z Record version: sha256:51c21983756e52bf5b069a5adda6fbd7b4d51e1c22a5baa1f24f06253becacda Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-45-13](https://asc.understandingaccounting.org/asc/605/50/#605-50-45-13) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:20.270Z to 2026-09-10T00:45:20.270Z Record version: sha256:5d3afdff07d2a766a25a9569a5056d56c1845dd4b0369b5cbbe720c9b1e66ce5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-45-14](https://asc.understandingaccounting.org/asc/605/50/#605-50-45-14) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:20.270Z to 2026-09-10T00:45:20.270Z Record version: sha256:2218e872dedeac24003af225881d8bfec20202281c50313d07f4a9274cf7c7f2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-45-15](https://asc.understandingaccounting.org/asc/605/50/#605-50-45-15) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:20.270Z to 2026-09-10T00:45:20.270Z Record version: sha256:3391fab8bdcd6df913bfcb6881677adebb79f584c6aab7e13635b67cf5053f01 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-45-16](https://asc.understandingaccounting.org/asc/605/50/#605-50-45-16) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:20.270Z to 2026-09-10T00:45:20.270Z Record version: sha256:ce535d4b0906f5a8caa9acf6b9875067d8a7b648e56d91d3354af6058fe671f1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-45-17](https://asc.understandingaccounting.org/asc/605/50/#605-50-45-17) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:20.270Z to 2026-09-10T00:45:20.270Z Record version: sha256:757598b6b54f5f7997824be1481b0ed1a1dd52883cac91759d01f3fa1abf747a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-45-18](https://asc.understandingaccounting.org/asc/605/50/#605-50-45-18) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:20.270Z to 2026-09-10T00:45:20.270Z Record version: sha256:8c0abab471edf71a9be40a2114f2e0ed3fe734190d4e1b16c82582c53b5f0b16 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-45-19](https://asc.understandingaccounting.org/asc/605/50/#605-50-45-19) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:20.270Z to 2026-09-10T00:45:20.270Z Record version: sha256:1054e0880de569c6bedc3b217bf297e2c22949c8943e37f3a03423ecdbd6c0dc Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-45-20](https://asc.understandingaccounting.org/asc/605/50/#605-50-45-20) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:20.270Z to 2026-09-10T00:45:20.270Z Record version: sha256:8412ec61a8019cb23afeb75846c3d286d39dac6d99c0e5ea0f87b2f150d1ecce Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-45-21](https://asc.understandingaccounting.org/asc/605/50/#605-50-45-21) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:20.270Z to 2026-09-10T00:45:20.270Z Record version: sha256:29e66c100d0c2417384623e44c1a0ed01267a900624b0e4963612db588c51f44 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-45-22](https://asc.understandingaccounting.org/asc/605/50/#605-50-45-22) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:20.270Z to 2026-09-10T00:45:20.270Z Record version: sha256:3a52a521ec575fb02e3bf6a51a2977393cf660c7f9cb3f35c4991a9a5c126b0a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). Source downloaded (UTC): 2026-09-10T00:45:22.723Z to 2026-09-10T00:45:22.723Z Record version: sha256:373570789bacfa8e46989b5773fc2342a85cef4784ccd3ff25215684d6b6de79 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-50-50: 50 Disclosure [Read section](https://asc.understandingaccounting.org/asc/605/50/#50-disclosure) SEC content: no ##### [605-50-50-1](https://asc.understandingaccounting.org/asc/605/50/#605-50-50-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:22.723Z to 2026-09-10T00:45:22.723Z Record version: sha256:797355ad2ad0f68be7586e49c053bc2d66145939ea0e2d9076c80bbd8aa00932 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:df342236a1390f95102f7f6de343d028b7abb4a156d230357354cd653796411f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-50-55: 55 Implementation Guidance and Illustrations [Read section](https://asc.understandingaccounting.org/asc/605/50/#55-implementation-guidance-and-illustrations) SEC content: no ##### [605-50-55-1](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:854372b302a266ba54ba4e893356d112aceafba065faa15dd91adb9a6881ab28 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-2](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:d7ec35d4be9fcb7578d33cba836311506153553ce00f657805db4bbbd2e178ea Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-3](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-3) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:eb3d484b8b8b808d893516622207d2dc8d7c201fc527ab73c041a17b22fcf179 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-4](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-4) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:afb5242830efffbaf58088138272a5fa3df008832b917ea56115e424c7c487ff Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-5](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-5) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:4203db585ba39acd71d813d5e60a0e843141331d1d75a8954e0c2fe12c6ab870 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-6](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-6) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:d8f818b9d50697886cdc864380775a333dedfa55e3e117516c3d3c558b39c68f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-7](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-7) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:c02a658abfeeeed918f28c91fda0a79866853c3eb9fa474fc082c24f11fbedb4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-8](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-8) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:e685c9ec1657ae920b342ea5055e2bbf7d8e848cb02a47d6688cd272c3129f8f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-9](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-9) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:57da23e83f87a391516252abd1ffe73b547088131f25193ecc0376ed6d919028 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-10](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-10) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:717bc1f46fcda11c9e5a90ea07425d0158a5c3b197f1344b779704f0e5ffd5e3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-11](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-11) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:96f1ebfe49f93f73a8cbc2a53746b41bd85c7bb08a4d81739e5942b79e505a22 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-12](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-12) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:d7f680989cf3be2c1ac2da95ac0ab69ddae3db9df389bbd400f14d00fc03a87c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-13](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-13) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:d88fd70409697583c87d8c7d6c93ecbd305b4bc2dec14befc26f281ca363e7e6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-14](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-14) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:d0254c718c91dfb26bd19e161c7f221ec25d8d4bcba5344241676a2b6e8017e3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-15](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-15) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:c2e440ec0d33856ad35bb66c5acd402ed32967ea71dc429743bdb4c863fcda50 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-16](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-16) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:a5c7341e9984633b26d4880ed57028621fa13c9d1b4abfb228999966130b980b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-17](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-17) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:647d23a5df00ad41091832e6d762b859a50e0c9fc905090138772f772bd9b18f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-18](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-18) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:40816d12afc32820f107b3a7335c84a7bb134e63fd0632244e84423de1191bd3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-19](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-19) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:af80e3fd02f2ff3ae22071fd238b25edc27573f01abc1f0067527d063f30b130 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-20](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-20) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:b98bb068e7c635718e2e649781e9a92b349873fae11c1c0b5d543c96d20d8ff8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-21](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-21) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:f7bf3f1197cce5a33b0c8bbe9e2159456c64bdea683869aed47b735ab0b4e444 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-22](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-22) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:a7fbf0826e387560def9f4357819aeab939c3bae75b53dcdb3ccacab4fd52222 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-23](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-23) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:0ae7be2f129a72c7e52fbd75226ac0f476504276ffbe46350b0440222caa63ac Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-24](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-24) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:abb4685daaef55a573d02f90659111d99acdbdd2c50a63a660884eba44f5b9f1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-25](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-25) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:ffae2fa3cf10f89e5f61ce5ed719caaa2f805954f132c795258383c6a9c732f3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-26](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-26) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:a2bafc0978a205cee2b7daadaf4662b2eec3fbe16dc313fa094a0be32e9250c0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-27](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-27) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:34a46bb5b340d8ecb467d15dc68fc35f948f88e8ff7582f2cde847a32b17aeb1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-28](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-28) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:7bb87d591c1f4b023753f26aaf91771b5704616bc25586197f35f63b1f40e476 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-29](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-29) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:ae5221512a0e70df882bd92f1d908d01a2111201cbd66939e30285571e18d400 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-30](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-30) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:275f1fb970e39ec5749ee17ed6a9b5fd4c0693eded88c062a55903d9469afdbc Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-31](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-31) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:1a3ab6ff5dbe222c1206000332d4d373f54c8a7075599bdf027affd52fd940a1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-32](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-32) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:bffd962fa841d5140964ad8fbf10b41b2a4fd15f50b37ecc8620dfbf45959caa Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-33](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-33) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:9a767bbcc7ed6f136b46380f9e3ab18f9f3491b58be2c6b7ec7bcf12b8832d95 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-34](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-34) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:f26c633e880601ee39ccf72d0fb4bd634845686728f6034616581f142dbc374d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-35](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-35) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:e3865be8d703e487568b6579d5222cb528e4521ff0df28dd455fdac194020b2d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-36](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-36) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:cfd83f859c02278a7a7670fdb38ca5e56988bb6a9656947eacdbc87f4f6fbc20 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-37](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-37) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:a87db18efcfca4e8cbfb32ca0df563fe10327194dd73127494e529ff2517dd9f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-38](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-38) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:7cc1204bec9c893b4f393eef148ff3082800a1dc4bd9345e12f58aba78b93216 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-39](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-39) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:e4d679e1a1bf375c94fb0fca01a2b10f730394ab911fac09ca94b1f8799bb7f3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-40](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-40) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:67f3c0309ef86b020d84be9d29bf02f06f64c9843273b1bb194acd9a2fd60330 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-41](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-41) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:667a99d4030869ed481143305eb5296beb5fa091476cc50a0c921d3dedb551ee Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-42](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-42) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:9e6450ed9d2f3265c49fc667db7bedfe2951ba215acf23020a98d9532d5f9229 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-43](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-43) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:649b63d84198d380f9187bb945fd5e58f445231374f5db30a2dc3c7608ad8172 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-44](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-44) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:161f234a47bfc20e90eadcb73860afa7663812c54e1a701120d24a03a3bc14e8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-45](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-45) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:0d3a3bcfd3fec70ad0c76b42b643b471db0323e8b9e1ca3d9b3998d14f72257e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-46](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-46) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:629d20ca4ea492632b17c06738e9d9163556f0d8898e93f80300e7ad9b7547b7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-47](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-47) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:7405101b109d4dbf04ae88f81fb37d71823f07cd2af4cb1edb66e13d08d523a1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-48](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-48) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:f50d770b8d5b15bc754c686b32b8d0397a829f33f1715c27455d2670cb2c865d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-49](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-49) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:9d5e1a633cdeb4edb595f7e8f143a6c16cd081eb18742c25adb586960ae6a1a6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-50](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-50) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:1a6935f05b50c3f4003f8eb3f4613076228ee4f4a8dfc3c7221ad53645136697 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-51](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-51) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:922f8456e20986346ff01db8a137f1a41ab04df27d257936ad1a00567607fffb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-52](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-52) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:7f46bda12c8755e12f9270c8929fc9cbbfdf8de7d011fbed6f87fcef8e1d2145 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-53](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-53) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:a988870387972264b88111ea2a0e3eee636d59ca8af59cf05ba1e7bcf1b283cd Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-54](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-54) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:d61f92e56dd85398481a6df22399dd9b5e8def43e0f488b0784016236d7711ea Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-55](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-55) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:987c7ff1c34aa939a195d55eb2125c6f139ad629230b6b9e855ee4309ff04a71 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-56](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-56) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:9e1f11d6c850484761d6b87712367d8d0a1928e0053bf0b3020fc1699d0da91d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-57](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-57) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:7b3ba80f80d2cb9642f0e389847dbbf38f1e20b11c75d2b641e2bec1e25b5625 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-58](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-58) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:a4cd19b149cd88c375b578048296dc802bfd07c8b7b04b90f4d5f86376b94bdc Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-59](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-59) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:b6c44d0213d2ff2d7f6bc88be6e6eeffe2a298cf294d8915811829cfc526f91e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-60](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-60) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:5e0f9ad2a83bbef17f95da6888999eae62ef0740e9a152145eab4ceccb042545 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-61](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-61) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:3cd08c2aeb0ff1ec587faabeb88c3022f6d6f7748376f47eead68c70d0a13dbc Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-62](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-62) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:1097aab8b2b21e8456e96f9a9dafdeb5e1b8356cabff8c4ce037ba5345d3739b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-63](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-63) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:8f6da928ca6d1bfd1789a4647b7f560dfd3c9ecf30b24305ede537fdce007063 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-64](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-64) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:1fdb2eea1d7c49664c19bcd4e37c5b4c07f8e06589893465b761daf1b5f390bb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-65](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-65) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:1dfa51c146878e8c1cc29b86eabc73b0979d6cf40e1618d91ec141c30b18511d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-66](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-66) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:c65d5a36978b6246e4f13a48739a8c550e5ba9afd0b80a9962a3f511fa2cad5f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-67](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-67) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:a72704cbbf7bbb5e500794384bbcf10129b1110c0f51bc030011c53a9c6a16ce Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-68](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-68) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:bd9789bde12e5a25c252425dc160da411fd2d7fa27d460e8ab85241069a0d03c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-69](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-69) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:3f3ffe140f9ebbd5f7b8c36404048ee1ae2d2bf9d7b88b30506869f8e67db133 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-70](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-70) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:2002b0e862ce253de1e3cf2d15ede9dd78675e29aba499258869bd5110e2a6f6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-71](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-71) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:7352b2780fbfdf2e5cfb021851287746412f16a7a22100f5408b5f347f128c95 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-72](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-72) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:05e40a29eb0c6295ae9844bc0a50859c2cd246187c9621f8b7cbbb16240d37f2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-73](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-73) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:776c1d2f62593febbf06ac2b284695064932e6b6e7896ac4f2c7677503e9c7c3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-74](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-74) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:f9851393ae77ece172762e6b0240bf60ba2afbcbc42695b5497aa2fd3292e83d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-75](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-75) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:908e71431f4d9901b7e5acd70b42ebdb80367d8c52eb2d6b84ba240860fb3586 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-76](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-76) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:ad879ddd2cd79d28a8acdf170bc850706b2b678c937ab0e99a6d53e07dfca607 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-77](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-77) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:35f20e6dc16b9e6198dfe8d3a33c0b6725ce4f3d6ab2fe11f214a5cca95630f7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-78](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-78) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:202333597bcab5ebfed3ce81e22e06b8c427410686bab70e15858dd3a21f1fd0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-79](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-79) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:a8bdb548ad7a4202e5c0ad2749c8040469010ed10e3cad22e79f72f93140754b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-80](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-80) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:5b2cb00f1487f2864903c8007f3d1d7adb47eacb1d2353b798f1668082c4d32f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-81](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-81) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:37879a762d7a7714adfbacde30ee67ff2d5136bdef70f8b70e528e4f1a8475f0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-82](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-82) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:6c9c68984043e0de30307ebafd80d1c6cb74bf01e46f87d5b753056e38fba3e1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-83](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-83) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:6b9c3fbe57b4869246a4223cdc2f4a0d47d0e106552aad09426713df5b5c83a6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-84](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-84) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:0b61a9a7863e3bc87872ade7671930dfefcd4e596259d459977acfbeeaa5f7b4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-85](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-85) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:ecc88eb493b6c6d054c4e24fef970ca6130bad880d7fdad468b0f5d4daa1a0ec Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-86](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-86) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:aa6984b82baaae089b8ab591747d28b8de2573355bcb2ca04eb6a44be8d53b4b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-87](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-87) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:b65cc355fda2d607260b6ed9b71be369304f88aef29ed5add66ff1ba1be3420d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-88](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-88) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:3e43fe8feac2369f569dbcfcd1a2d6a5a839aa02123084d023dfa7b8a909d521 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-89](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-89) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:0e5fb5a63634907f3ba587aef67ba0c226645571697ecea2d205f102ba0328cb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-90](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-90) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:1a2319f9d53c0f36a0d8cdde03745a67303f3fdc546b317b5555a1d9f7568dca Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-91](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-91) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:edeb0fbd23c621fa3fb83cfb0d4e7ce069b07967f26c48a41144ea8cbeb72b70 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-92](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-92) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:01b4d5e2031a35e053277b2922e1410e2b8d09074abd325590f0cdec3c8d3fad Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-93](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-93) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:afb272d8ea4c4a4e845dc0c2255c0d0ebb820ae56f11691644f13bd72a39ee2c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-94](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-94) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:dd443a219554794491c988228a239d81dd069e52916a114b4797e03409c13ae3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-95](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-95) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:2dd9b1727576ba0391b816c46582048727156e0db741e77c8bc43519247ab7a4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-96](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-96) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:262cc99677306092b66614442267f53ebef1bc515fca8d844b2c36fbd65d7101 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-97](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-97) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:d48b11cd3dea2073771478953dc4c75b8500d4a617bc2ebc2a3e75145263962d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-98](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-98) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:6311daa341b66fd87b0a25f3c186d3d30d142171594f05776ca979dcd66cfdbc Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-99](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-99) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:aee3d8e3eccb5f489f3f48ff35efc760494818ac6192bd5163bc6596847c9d12 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-100](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-100) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:12aa61cf14316a329b93d0dfdaa3fa6780aced9cae3f973604a37ad97c3e5850 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-101](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-101) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:5d6c4112aa763741b162f1f521c03873372a6da22fc2df6a406fec60e8f3e61f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-102](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-102) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:3a7f16b7a09ebfd58bb9bb5c4ed9ca5f382bc6f44f67ca525bc5cd5e37e2165c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-103](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-103) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:fb3267e3f5bd013f8653c001a7ff20113fda3cd8895980deb3ccb662ba08e7c1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-104](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-104) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:253ee156923507c20f4e998bc6ced5c1009d7719a9cd80b930bad926897584a1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-105](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-105) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:ebbfc3165b86fbc2431370cf3bbc5b9b226e901d33d4d11689d4cf44060f2c1f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-106](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-106) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:c999b44e94bb2f37dfe34be0318c93ad0edc4dbf052ce0591311e34036226721 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-107](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-107) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:3d556323ae79b417b3ab6c21be598fb1c3bdac12895f5d1632c78a5b3adb5a31 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-108](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-108) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:eec2ffd030ccfb6cb4ca352f7b25cd3fd6dd93d963deb53ff91e6bb89545f2d1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-109](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-109) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:f2d3616a1c859caa78b18854730cdc254c0e141543fc8416adf91637ba85c61c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-110](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-110) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:13ba01e3bcda11cd5506f1481d40dbd3544150df7d5491b89768de2a70204663 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-111](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-111) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:00c05cb9a9bb7b350ada1f661f177575001677dac6dbcc9787fdba4da62240f9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-112](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-112) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:7f6db717c96213b1ce2aee7dbc6a23e1d43da70f0219e543b458230efb06c312 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-113](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-113) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:ed29510593a7f1acf250f8a23aabc50647ac9f57a9545d80c855cdb7a25d7e1d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-114](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-114) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:fd4697ba88cf7f337a56f95fa9241b45c11c27eb880720383ce5c6f37572f8ce Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-115](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-115) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:25cc677b9d35bf275ecd835e4acb4b9ba3a98f55974492be43d5e8657783d3bb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-116](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-116) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:49ec026bf94a72b9ec8b2833cab5ffcdcd4f22cbe0de0a2b18d7e70719f24a75 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-117](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-117) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:2ed94c5d5e209771ac706b0de7417e2793c55d548ea7cbe8452849f17b13eb63 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-118](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-118) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:48b860609e52baca0c047df44950e6f9744f8ea992d4c20d07343bf0c51ab8dd Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-119](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-119) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:35b00509acf2110c8684982b18340f81016219713c2198ad1346763ea2a76bf7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-120](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-120) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:431c2febcf724328f9f0d12064e7afa9f06a74d751fcbe34eb30d0e6054faac7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-121](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-121) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:02874cbc694c121479f57c6f5879b893725e7dd82f7d111269e600da6acef4e8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-122](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-122) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:d9e8914064d20d9b4cf20d5315e07dfc1f7d72dd1c190420c7dde9f000fad83b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-123](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-123) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:de6ee76bc80ff23a866097e9bcb1a0f6a7a3112e992790e1c5cbdd39a2b062a0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-124](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-124) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:4eca1f9de698a5c936ed1ae269fe255fb298e473dfb568e7f9c6afc0216e1796 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-125](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-125) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:a7a24180a37ccf13591b9de3440a65fdf59ae928f243f863f92e58ce4ce241d4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-126](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-126) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:be122ad941d12d008d23fae99cb21dd2aa439367193e8ad6c385d5d6e2b5b450 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-50-55-127](https://asc.understandingaccounting.org/asc/605/50/#605-50-55-127) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:25.540Z to 2026-09-10T00:45:25.540Z Record version: sha256:568f6955d025f0c265ce4ddfd1888a8be10e171ccc0619168b4c9e19be1553ef Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). Source downloaded (UTC): 2026-09-10T00:45:27.396Z to 2026-09-10T00:45:27.396Z Record version: sha256:b8095b0bc9700e789b154f04b8230d4114775e5c0e3029b6cd2df143fca9a424 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-50-60: 60 Relationships [Read section](https://asc.understandingaccounting.org/asc/605/50/#60-relationships) SEC content: no ##### [605-50-60-1](https://asc.understandingaccounting.org/asc/605/50/#605-50-60-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:27.396Z to 2026-09-10T00:45:27.396Z Record version: sha256:21b6d46aedefcc07bc5d810e45031b0cc5e25422d85341d53206135311822908 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). Source downloaded (UTC): 2026-09-10T00:45:31.043Z to 2026-09-10T00:45:31.043Z Record version: sha256:0484ac86124249c2e338b1d0b511a92960cde1cd883977407528c01e1d4c9840 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-50-S00: SEC 00 Status [Read section](https://asc.understandingaccounting.org/asc/605/50/#sec-00-status) SEC content: yes ##### [605-50-S00-1](https://asc.understandingaccounting.org/asc/605/50/#605-50-S00-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:31.043Z to 2026-09-10T00:45:31.043Z Record version: sha256:9cc8e22dffc208f1d71383e01355cfef1f3d178ccd9841ee997f7212d9a40556 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
605-50-S45-1SupersededAccounting Standards Update No. 2016-1105/02/2016
605-50-S99-1SupersededAccounting Standards Update No. 2016-1105/02/2016
Source downloaded (UTC): 2026-09-10T00:45:34.471Z to 2026-09-10T00:45:34.471Z Record version: sha256:e20f8cda44d12a01baf6740ac1068b7d16d8b78b35a9658cd35a5ebeedc01f2e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-50-S45: SEC 45 Other Presentation Matters [Read section](https://asc.understandingaccounting.org/asc/605/50/#sec-45-other-presentation-matters) SEC content: yes ##### [605-50-S45-1](https://asc.understandingaccounting.org/asc/605/50/#605-50-S45-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:34.471Z to 2026-09-10T00:45:34.471Z Record version: sha256:2aef96ac987490b57218e383a6a834aebcecc5a2aa02e9d142a34fb694fd5521 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-11](https://asc.understandingaccounting.org/updates/asu-2016-11/). Source downloaded (UTC): 2026-09-10T00:45:37.679Z to 2026-09-10T00:45:37.679Z Record version: sha256:3349289a6f4ba0b508f6d0fe09bf1b87e781704cc9671546c923defb57cb3370 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## 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) Pending content: no Source downloaded (UTC): 2026-09-10T00:45:37.679Z to 2026-09-10T00:45:37.679Z Record version: sha256:905ce66b0aff49478c85c8bdffbe87fda37b4d4d4cff88034c1eda7d38fd199f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-11](https://asc.understandingaccounting.org/updates/asu-2016-11/).