# ASC 605-910-25: Revenue Recognition — Contractors—Construction — 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/605/910/#25-recognition)

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): 2026-09-10T00:46:21.748Z to 2026-09-10T00:46:21.748Z

Record version: sha256:35809b678dc6e6de3f08880c0a3ee6b7be20f56a11249d9c0fe72c3e36692476

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 605-910-25: 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/605/910/#25-recognition)

SEC content: no

##### [605-910-25-1](https://asc.understandingaccounting.org/asc/605/910/#605-910-25-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:46:21.748Z to 2026-09-10T00:46:21.748Z

Record version: sha256:bd18b4fa2b43cd14f6c01b20e73ba7fed63344d0e37e2f6c75f5958d06f43e4a

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).