# ASC 605-910: Revenue Recognition — Contractors—Construction Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/605/910/) 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): 2026-09-10T00:46:12.096Z to 2026-09-10T00:46:24.233Z Record version: sha256:cb635cbb52a4f93913549e4c193e8320c5403efac5947f9beafda7d833d4fb23 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-910: Revenue Recognition — Contractors—Construction ### Machine-generated study aids ```json { "summary": "ASC 605-910 was the construction-contractor revenue guidance nested in the legacy revenue recognition topic (ASC 605). Every substantive paragraph in Sections 05, 15, 25, and 50 was superseded by ASU 2014-09 (Revenue from Contracts with Customers), leaving the subtopic as an empty shell. Construction contractors now apply ASC 606 for revenue and ASC 340-40 for contract costs.", "key_points": [ "All content of this subtopic — 605-910-05-1, 15-1, 25-1, 50-1 and 50-2 — is marked 'Paragraph superseded by Accounting Standards Update No. 2014-09.'", "Because nothing operative remains, no recognition, scope, or disclosure rule may be drawn from ASC 605-910 for periods after ASU 2014-09 became effective.", "Revenue from construction-type contracts is now recognized under ASC 606, generally by measuring progress toward complete satisfaction of a performance obligation satisfied over time (606-10-25-27).", "Costs to obtain and fulfill construction contracts are addressed by ASC 340-40 rather than the superseded legacy contract-cost guidance.", "Remaining industry-specific construction guidance resides in ASC 910 (Contractors—Construction) outside the superseded revenue sections." ], "categories": [ "Revenue", "Industry-specific", "Transition and effective dates" ], "audience_level": "introductory", "student_note": "Cite this subtopic only for historical or comparative-period questions; the common mistake is quoting legacy percentage-of-completion rules from ASC 605-910 (or ASC 605-35) as if they were still authoritative. For current construction revenue answers, go to ASC 606 and ASC 340-40.", "related_topics": [ "606", "606-10", "340-40", "910", "605-35" ], "key_concepts": [ "superseded guidance", "construction-type contracts", "percentage-of-completion", "revenue from contracts with customers", "contract costs", "industry-specific revenue guidance", "transition to asc 606" ] } ``` Source downloaded (UTC): 2026-09-10T00:46:12.096Z to 2026-09-10T00:46:12.096Z Record version: sha256:f48d90a9faa6424040a94b25dfac5856687b5de6f7eb0953b2b489690b46d7e4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-910-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/605/910/#00-status) SEC content: no ##### [605-910-00-1](https://asc.understandingaccounting.org/asc/605/910/#605-910-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:46:12.096Z to 2026-09-10T00:46:12.096Z Record version: sha256:17ffa4b1eef715b8bc78b8f663fefadabee1fb27f707499184e06e38b6ffe3bb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.

Paragraph	Action	Accounting Standards Update	Date

910-605-05-1	Superseded	Accounting Standards Update No. 2014-09	05/28/2014
910-605-15-1	Superseded	Accounting Standards Update No. 2014-09	05/28/2014
910-605-25-1	Superseded	Accounting Standards Update No. 2014-09	05/28/2014
910-605-50-1	Superseded	Accounting Standards Update No. 2014-09	05/28/2014
910-605-50-2	Superseded	Accounting Standards Update No. 2014-09	05/28/2014

Source downloaded (UTC): 2026-09-10T00:46:16.197Z to 2026-09-10T00:46:16.197Z Record version: sha256:e474818d5888c7f9e64d85b6ed6f5ffff689963094edaaa902d934fa3203965a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-910-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/605/910/#05-overview-and-background) SEC content: no ##### [605-910-05-1](https://asc.understandingaccounting.org/asc/605/910/#605-910-05-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:46:16.197Z to 2026-09-10T00:46:16.197Z Record version: sha256:8a6c8ba36cd55d3cf5a8cad55bdbeb2d465e9ed78ed069235b9898dcf48a6d96 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): 2026-09-10T00:46:18.314Z to 2026-09-10T00:46:18.314Z Record version: sha256:e3c0e81cc297aba93bf463b381ce70665d7554d3bf8f5512f81c91a351e39d3d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-910-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/605/910/#15-scope-and-scope-exceptions) SEC content: no ##### [605-910-15-1](https://asc.understandingaccounting.org/asc/605/910/#605-910-15-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:46:18.314Z to 2026-09-10T00:46:18.314Z Record version: sha256:7b1f2264483d6b6196401ed9be2b5fd48a56b0303027c172b97df96c1e50bf42 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): 2026-09-10T00:46:21.748Z 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/). Source downloaded (UTC): 2026-09-10T00:46:24.233Z to 2026-09-10T00:46:24.233Z Record version: sha256:586d558d7abb2d056d83071db4d3ba27bdce58e2cf16ed904f8ffc86478a126f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-910-50: 50 Disclosure [Read section](https://asc.understandingaccounting.org/asc/605/910/#50-disclosure) SEC content: no ##### [605-910-50-1](https://asc.understandingaccounting.org/asc/605/910/#605-910-50-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:46:24.233Z to 2026-09-10T00:46:24.233Z Record version: sha256:241a498ff3f5c4e16e341d7d7748e2ae436c3557deb7368b56c2c16c6f80dcb9 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/). ##### [605-910-50-2](https://asc.understandingaccounting.org/asc/605/910/#605-910-50-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:46:24.233Z to 2026-09-10T00:46:24.233Z Record version: sha256:373b06898d53d7049b9238f715d722892f37c959086b986ac632bf2a9fbced7b 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/).