# ASC 605-912-25: Revenue Recognition — Contractors—Federal Government — 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/605/912/#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): 2026-09-10T00:46:37.957Z to 2026-09-10T00:46:37.957Z

Record version: sha256:ad80f8dc26d50416f57d0ccd42c3f3a6ed1e43ab82655677bbcd1f06e9c809d5

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 605-912-25: 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/605/912/#25-recognition)

SEC content: no

##### [605-912-25-1](https://asc.understandingaccounting.org/asc/605/912/#605-912-25-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:46:37.957Z to 2026-09-10T00:46:37.957Z

Record version: sha256:77066e34a75af1c1c1750c7b1d4fc4303147c6a128c6b510689d2d622020766a

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-912-25-2](https://asc.understandingaccounting.org/asc/605/912/#605-912-25-2)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:46:37.957Z to 2026-09-10T00:46:37.957Z

Record version: sha256:fc85b1d8a3a47734b129b9ac7a6ae7aee03f77a27676f05e643e65e35492cf5d

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-912-25-3](https://asc.understandingaccounting.org/asc/605/912/#605-912-25-3)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:46:37.957Z to 2026-09-10T00:46:37.957Z

Record version: sha256:53510c088319e8b2aae352cc25be313448760ac4d4c5953e2e69d5ddd19a7e6f

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/).

##### [605-912-25-4](https://asc.understandingaccounting.org/asc/605/912/#605-912-25-4)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:46:37.957Z to 2026-09-10T00:46:37.957Z

Record version: sha256:ff81c427df72234031c54a608b0f192beee03660a5eb01e7e48ddbf320a2db91

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/).

##### [605-912-25-5](https://asc.understandingaccounting.org/asc/605/912/#605-912-25-5)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:46:37.957Z to 2026-09-10T00:46:37.957Z

Record version: sha256:c817946d920c3f8205d855803d2de98d5d08e00d6841b1237640956f267829a9

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/).

##### [605-912-25-6](https://asc.understandingaccounting.org/asc/605/912/#605-912-25-6)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:46:37.957Z to 2026-09-10T00:46:37.957Z

Record version: sha256:291afa9336d8f93ce7c9a34ec11e41946005ccbd801b09b7444979ea893b4ffe

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/).

##### [605-912-25-7](https://asc.understandingaccounting.org/asc/605/912/#605-912-25-7)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:46:37.957Z to 2026-09-10T00:46:37.957Z

Record version: sha256:9b62693371f6ece85c2a51a547bd463ff4d1baf04f878162c7c15215a32395af

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/).

##### [605-912-25-8](https://asc.understandingaccounting.org/asc/605/912/#605-912-25-8)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:46:37.957Z to 2026-09-10T00:46:37.957Z

Record version: sha256:cd2255a70def167352da67043e70bc655bf900c97c53fc4aab6d65c52cf60861

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/).

##### [605-912-25-9](https://asc.understandingaccounting.org/asc/605/912/#605-912-25-9)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:46:37.957Z to 2026-09-10T00:46:37.957Z

Record version: sha256:b9d4c8ae17ece9130051163694ab389a51f24bbab3ef132dd457b1a96fa927d6

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/).

##### [605-912-25-10](https://asc.understandingaccounting.org/asc/605/912/#605-912-25-10)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:46:37.957Z to 2026-09-10T00:46:37.957Z

Record version: sha256:75fa0e53fee8cb4c00862035b04efe27c188c675fe3ce0256e721fb0b3ba772d

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/).

##### [605-912-25-11](https://asc.understandingaccounting.org/asc/605/912/#605-912-25-11)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:46:37.957Z to 2026-09-10T00:46:37.957Z

Record version: sha256:e9e0abb594b189aeb4ec8e696ea56fe90dbea6e3637b5bf597279e0b2279f2c3

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/).

##### [605-912-25-12](https://asc.understandingaccounting.org/asc/605/912/#605-912-25-12)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:46:37.957Z to 2026-09-10T00:46:37.957Z

Record version: sha256:53b9d1778425dcb491d1a85c6e9f4df3b1a8c4d9fd31108107828fdbfba1ad74

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/).

##### [605-912-25-13](https://asc.understandingaccounting.org/asc/605/912/#605-912-25-13)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:46:37.957Z to 2026-09-10T00:46:37.957Z

Record version: sha256:7d565b6fbd0c22bb7fe955962449aae90b77c8ffed5d085bc900442b419ad7be

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/).

##### [605-912-25-14](https://asc.understandingaccounting.org/asc/605/912/#605-912-25-14)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:46:37.957Z to 2026-09-10T00:46:37.957Z

Record version: sha256:01d38166fb33da6426dba12153855000003b0e0419b2de2a0c6dfcdd79451024

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/).

##### [605-912-25-15](https://asc.understandingaccounting.org/asc/605/912/#605-912-25-15)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:46:37.957Z to 2026-09-10T00:46:37.957Z

Record version: sha256:9a9531e3df75b5a22e7bc03579c91aa77c1bf32b0854158281844abea96fd16a

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/).

##### [605-912-25-16](https://asc.understandingaccounting.org/asc/605/912/#605-912-25-16)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:46:37.957Z to 2026-09-10T00:46:37.957Z

Record version: sha256:b9f580d166ef3004c1b092e2316bffa9cb73fd65c3f1f63d201600dfea12ac6d

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/).

##### [605-912-25-17](https://asc.understandingaccounting.org/asc/605/912/#605-912-25-17)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:46:37.957Z to 2026-09-10T00:46:37.957Z

Record version: sha256:c9f70ebc978eeff116af7de614ba1d03834f71314a08b8d509d92cbade200850

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/).

##### [605-912-25-18](https://asc.understandingaccounting.org/asc/605/912/#605-912-25-18)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:46:37.957Z to 2026-09-10T00:46:37.957Z

Record version: sha256:2d9e1b6cb458527621f60ab10d556c6816af7a3d6069280bf0e014669269bbf1

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/).

##### [605-912-25-19](https://asc.understandingaccounting.org/asc/605/912/#605-912-25-19)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:46:37.957Z to 2026-09-10T00:46:37.957Z

Record version: sha256:366277384912749254052663572d4c15a8a03bdd513298bdbf4efcdcad72bb58

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/).

##### [605-912-25-20](https://asc.understandingaccounting.org/asc/605/912/#605-912-25-20)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:46:37.957Z to 2026-09-10T00:46:37.957Z

Record version: sha256:26466b2a78c06104e496a4f6f35ed55364020ed8baa31c0c838d1d43f4ac2f7a

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/).

##### [605-912-25-21](https://asc.understandingaccounting.org/asc/605/912/#605-912-25-21)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:46:37.957Z to 2026-09-10T00:46:37.957Z

Record version: sha256:0ff53f8d152befd0ab2be648bb3f4daffe38d65edfd5553fdd877752b020034a

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/).

##### [605-912-25-22](https://asc.understandingaccounting.org/asc/605/912/#605-912-25-22)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:46:37.957Z to 2026-09-10T00:46:37.957Z

Record version: sha256:d9a029480e71ce964f435f0fc1f66a210204964ebb13959f34623d196301cc5b

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/).

##### [605-912-25-23](https://asc.understandingaccounting.org/asc/605/912/#605-912-25-23)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:46:37.957Z to 2026-09-10T00:46:37.957Z

Record version: sha256:dff9211b8fd14c0d79c540017b008e7ad8f0f4632ca6ecd36ed02273c4589a63

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/).

##### [605-912-25-24](https://asc.understandingaccounting.org/asc/605/912/#605-912-25-24)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:46:37.957Z to 2026-09-10T00:46:37.957Z

Record version: sha256:0774cec57b86b4b55acc3624f4bcc924cbf9abb0fc5ff01b8b894c94ee3642d0

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/).

##### [605-912-25-25](https://asc.understandingaccounting.org/asc/605/912/#605-912-25-25)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:46:37.957Z to 2026-09-10T00:46:37.957Z

Record version: sha256:29391a000f5cc60837eacc188f73745efa0d21da9efeb4b4079b596634ae5a1f

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/).

##### [605-912-25-26](https://asc.understandingaccounting.org/asc/605/912/#605-912-25-26)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:46:37.957Z to 2026-09-10T00:46:37.957Z

Record version: sha256:daa98ea3cff0995b80f8f87316146d8ba9b8118a20c48d5fc533b29b397e6f16

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/).

##### [605-912-25-27](https://asc.understandingaccounting.org/asc/605/912/#605-912-25-27)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:46:37.957Z to 2026-09-10T00:46:37.957Z

Record version: sha256:bb3999756ce42081ff9ead481a54827e6781c7bbdc403dce5e410281091fcd2c

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/).

##### [605-912-25-28](https://asc.understandingaccounting.org/asc/605/912/#605-912-25-28)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:46:37.957Z to 2026-09-10T00:46:37.957Z

Record version: sha256:809bd80b33b913e2a4c67d2ffdc66cab59f87c66accd01ef5db197ea31eeb464

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/).

##### [605-912-25-29](https://asc.understandingaccounting.org/asc/605/912/#605-912-25-29)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:46:37.957Z to 2026-09-10T00:46:37.957Z

Record version: sha256:ed07840d5a6a5ad7a4e86b04e120ba4b8e7e23d68fe20e53f4ccb04f2a8dbd8e

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/).

##### [605-912-25-30](https://asc.understandingaccounting.org/asc/605/912/#605-912-25-30)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:46:37.957Z to 2026-09-10T00:46:37.957Z

Record version: sha256:8401431b331e71c337671a543e4c460bd47771ce1e4eb15cab44c1c3fe6e40df

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/).

##### [605-912-25-31](https://asc.understandingaccounting.org/asc/605/912/#605-912-25-31)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:46:37.957Z to 2026-09-10T00:46:37.957Z

Record version: sha256:221b82c7dd078e97732c527ecea1f90760e7eaaf8db8ead261ae099ce501003c

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/).

##### [605-912-25-32](https://asc.understandingaccounting.org/asc/605/912/#605-912-25-32)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:46:37.957Z to 2026-09-10T00:46:37.957Z

Record version: sha256:ec6c1c8d8f1d49d0fed797422e164f4b0434824b043513bbdae6eba3634aff0f

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/).

##### [605-912-25-33](https://asc.understandingaccounting.org/asc/605/912/#605-912-25-33)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:46:37.957Z to 2026-09-10T00:46:37.957Z

Record version: sha256:821263642211d118a494fa0161c2624b56e36b136d276e00afa2d72c8a25b100

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/).

##### [605-912-25-34](https://asc.understandingaccounting.org/asc/605/912/#605-912-25-34)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:46:37.957Z to 2026-09-10T00:46:37.957Z

Record version: sha256:ca28de5b20859171ee953c359149f2334bc785da8f9c1b098a882f842976feb1

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/).

##### [605-912-25-35](https://asc.understandingaccounting.org/asc/605/912/#605-912-25-35)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:46:37.957Z to 2026-09-10T00:46:37.957Z

Record version: sha256:5efb3388fe2650ba27e22dfe32618ae14cb085c9e403639c0c8f1182b903c83f

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/).

##### [605-912-25-36](https://asc.understandingaccounting.org/asc/605/912/#605-912-25-36)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:46:37.957Z to 2026-09-10T00:46:37.957Z

Record version: sha256:ab4fb74a97e03ab76a02f7f452eb9aac8f8623c46fe1b5bc90a606cc3057ee51

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/).

##### [605-912-25-37](https://asc.understandingaccounting.org/asc/605/912/#605-912-25-37)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:46:37.957Z to 2026-09-10T00:46:37.957Z

Record version: sha256:fe4c3ddfe73d272841a3e3170260b2cd0cce0427ba136f63c0ba9128336d23db

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/).

##### [605-912-25-38](https://asc.understandingaccounting.org/asc/605/912/#605-912-25-38)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:46:37.957Z to 2026-09-10T00:46:37.957Z

Record version: sha256:fe399715b0cee7f0b6fe3faab50e8099acc9f98bd00be4525a9f21ca393e6e62

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/).
