# ASC 605-912: Revenue Recognition — Contractors—Federal Government Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/605/912/) 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): 2026-09-10T00:46:26.835Z to 2026-09-10T00:46:41.738Z Record version: sha256:d032784ac202f8987365a14972ff3ef697d532cb23e7ac0ded76e04d89de06bb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-912: Revenue Recognition — Contractors—Federal Government ### Machine-generated study aids ```json { "summary": "ASC 605-912 was the legacy industry guidance on revenue recognition for contractors with the U.S. federal government, covering matters such as recognition of fees, contract terminations, renegotiation and price redetermination. Every paragraph in the subtopic (Sections 05, 15, 25, and 50) was superseded by ASU 2014-09, so the subtopic contains no remaining substantive guidance. Federal government contractors now apply ASC 606 (with related guidance in ASC 340-40) and, if applicable, the residual industry guidance in ASC 912.", "key_points": [ "All paragraphs of ASC 605-912 (605-912-05-1 through 05-5, 15-1, 25-1 through 25-38, and 50-1 through 50-2) were superseded by Accounting Standards Update No. 2014-09.", "Because the subtopic is fully superseded, it supplies no recognition, measurement, presentation, or disclosure requirements for current reporting periods.", "Revenue from contracts with the federal government is now accounted for under ASC 606, Revenue from Contracts with Customers, using the five-step model.", "Costs of obtaining and fulfilling federal contracts are addressed by ASC 340-40 rather than by legacy 605-912 guidance.", "The subtopic remains in the Codification only as a historical marker; entities that have not yet transitioned would look to the pre-ASU 2014-09 text in the archived Codification." ], "categories": [ "Revenue", "Industry-specific", "Transition and effective dates", "Recognition" ], "audience_level": "intermediate", "student_note": "Know that ASU 2014-09 wiped out the old industry-by-industry revenue rules, including this one for federal contractors—citing 605-912 as live authority is the classic error. Point instead to ASC 606 (and ASC 340-40 for contract costs), noting ASC 912 still holds non-revenue federal-contractor guidance.", "related_topics": [ "606", "340-40", "912", "605", "912-20", "912-235" ], "key_concepts": [ "superseded guidance", "federal government contractors", "revenue recognition", "transition to asc 606", "industry-specific revenue guidance", "contract with a customer" ] } ``` Source downloaded (UTC): 2026-09-10T00:46:26.835Z to 2026-09-10T00:46:26.835Z Record version: sha256:a1f1b33657222a66eea94636cf996a64f541197b57857d97c04a5e1bbcf8b61a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-912-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/605/912/#00-status) SEC content: no ##### [605-912-00-1](https://asc.understandingaccounting.org/asc/605/912/#605-912-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:46:26.835Z to 2026-09-10T00:46:26.835Z Record version: sha256:000bba11edf9e43fc78b8fb2c6ed1683070620bbc4167abc078e37590863e09c 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
Cost-Plus-Fixed-Fee ContractSupersededAccounting Standards Update No. 2014-0905/28/2014
912-605-05-1 through 05-5
SupersededAccounting Standards Update No. 2014-0905/28/2014
912-605-15-1SupersededAccounting Standards Update No. 2014-0905/28/2014
912-605-25-1 through 25-38
SupersededAccounting Standards Update No. 2014-0905/28/2014
912-605-50-1SupersededAccounting Standards Update No. 2014-0905/28/2014
912-605-50-2SupersededAccounting Standards Update No. 2014-0905/28/2014
Source downloaded (UTC): 2026-09-10T00:46:28.865Z to 2026-09-10T00:46:28.865Z Record version: sha256:ef7f5d7780110fa0ade86e43ffca2178dcccca7dfd51d081695d64967fbb6ac4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-912-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/605/912/#05-overview-and-background) SEC content: no ##### [605-912-05-1](https://asc.understandingaccounting.org/asc/605/912/#605-912-05-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:46:28.865Z to 2026-09-10T00:46:28.865Z Record version: sha256:728112cab75150a41e284fdf7d8e768fbfb221a60c5025f43ee5d6b1836e046e 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/). ##### [605-912-05-2](https://asc.understandingaccounting.org/asc/605/912/#605-912-05-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:46:28.865Z to 2026-09-10T00:46:28.865Z Record version: sha256:e29065f271691d3a7ccaa299f36555780680ed8764b82e2aea9ea113b0b6ff7b 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/). ##### [605-912-05-3](https://asc.understandingaccounting.org/asc/605/912/#605-912-05-3) Pending content: no Source downloaded (UTC): 2026-09-10T00:46:28.865Z to 2026-09-10T00:46:28.865Z Record version: sha256:3f1640928a099f3307b477b3f30c581c060af66968cf22fd46338ff195370393 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/). ##### [605-912-05-4](https://asc.understandingaccounting.org/asc/605/912/#605-912-05-4) Pending content: no Source downloaded (UTC): 2026-09-10T00:46:28.865Z to 2026-09-10T00:46:28.865Z Record version: sha256:ad42c0b643287ef4fb4dfc48a1d0909f749e00e962bf59729f2534dbfc037b7f 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/). ##### [605-912-05-5](https://asc.understandingaccounting.org/asc/605/912/#605-912-05-5) Pending content: no Source downloaded (UTC): 2026-09-10T00:46:28.865Z to 2026-09-10T00:46:28.865Z Record version: sha256:1a952a55e9375e06e26812e9d7b618fed13b7c60a07bc85ef2b31a6c1a89cf2e 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): 2026-09-10T00:46:32.370Z to 2026-09-10T00:46:32.370Z Record version: sha256:25b677798d418be18c43aa82a34f2a200127a2886abaea048ad45407092cb055 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-912-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/605/912/#15-scope-and-scope-exceptions) SEC content: no ##### [605-912-15-1](https://asc.understandingaccounting.org/asc/605/912/#605-912-15-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:46:32.370Z to 2026-09-10T00:46:32.370Z Record version: sha256:6149dd1cc3eb375813243ebc2f05ad30e167d65faa09180f38e13a3a25a5887e 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): 2026-09-10T00:46:34.174Z to 2026-09-10T00:46:34.174Z Record version: sha256:bf80daccfc71ebb0d1c9b1bcb06f8014d57392beb32471eb856fa5712af96202 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-912-20: 20 Glossary [Read section](https://asc.understandingaccounting.org/asc/605/912/#20-glossary) SEC content: no 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. 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[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/). Source downloaded (UTC): 2026-09-10T00:46:41.738Z to 2026-09-10T00:46:41.738Z Record version: sha256:169e46f80185f5b4bce6d26f716670ee514fb2338d78b62c323814ddf459e39a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-912-50: 50 Disclosure [Read section](https://asc.understandingaccounting.org/asc/605/912/#50-disclosure) SEC content: no ##### [605-912-50-1](https://asc.understandingaccounting.org/asc/605/912/#605-912-50-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:46:41.738Z to 2026-09-10T00:46:41.738Z Record version: sha256:21844fd871226e9a9c605e581b8ccdb258de5a62248a82cf2fa0dccdef84a846 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/). ##### [605-912-50-2](https://asc.understandingaccounting.org/asc/605/912/#605-912-50-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:46:41.738Z to 2026-09-10T00:46:41.738Z Record version: sha256:52386d6e2287f376a33bd7f8b95447cb60dd0aec9b5dedb2a053df90cd4962cc 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/).