{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/605/910/#25-recognition","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"605","topic_title":"Revenue Recognition","subtopic":"605-910","subtopic_title":"Contractors—Construction","section":{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-910-25-1","para":"25-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-09</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd18b4fa2b43cd14f6c01b20e73ba7fed63344d0e37e2f6c75f5958d06f43e4a","downloaded_from":"2026-09-10T00:46:21.748Z","last_downloaded_at":"2026-09-10T00:46:21.748Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478802","source_sha256":"adbf2a898312e7e9b0613708fd2255f06e728bf658c07b705ebb1cf62d72cd92"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:082639f3f262eeda4ab06c5ebd88142a47a9ae82a13ddd633e89274915441d8f","downloaded_from":"2026-09-10T00:46:21.748Z","last_downloaded_at":"2026-09-10T00:46:21.748Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478802","source_sha256":"adbf2a898312e7e9b0613708fd2255f06e728bf658c07b705ebb1cf62d72cd92"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:35809b678dc6e6de3f08880c0a3ee6b7be20f56a11249d9c0fe72c3e36692476","downloaded_from":"2026-09-10T00:46:21.748Z","last_downloaded_at":"2026-09-10T00:46:21.748Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478802","source_sha256":"adbf2a898312e7e9b0613708fd2255f06e728bf658c07b705ebb1cf62d72cd92"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:35809b678dc6e6de3f08880c0a3ee6b7be20f56a11249d9c0fe72c3e36692476","downloaded_from":"2026-09-10T00:46:21.748Z","last_downloaded_at":"2026-09-10T00:46:21.748Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478802","source_sha256":"adbf2a898312e7e9b0613708fd2255f06e728bf658c07b705ebb1cf62d72cd92"}}