{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/605/952/#45-other-presentation-matters","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":"605-952","subtopic_title":"Franchisors","section":{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-952-45-1","para":"45-1","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Paragraph superseded by Accounting Standards Update No. 2014-09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","snippet":"Paragraph superseded by Accounting Standards Update No.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":"sha256:32086ee7753781415fc71e5661ef8186cd42c70b895efcd3415c40057475b9ca","downloaded_from":"2026-09-10T00:50:35.079Z","last_downloaded_at":"2026-09-10T00:50:35.079Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478088","source_sha256":"6d39e79e038a0f016978cc430038a8194323c7c884399fb1c26de81f6490e5df"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:350e8689eafbb26f75af6198d05a6eb4dc65fd1a995f97c5ff13be3c6daf5110","downloaded_from":"2026-09-10T00:50:35.079Z","last_downloaded_at":"2026-09-10T00:50:35.079Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478088","source_sha256":"6d39e79e038a0f016978cc430038a8194323c7c884399fb1c26de81f6490e5df"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f3ffbe7468a00496c52d252c89252ea105baf8d00ec3f5ee592317412aa3d265","downloaded_from":"2026-09-10T00:50:35.079Z","last_downloaded_at":"2026-09-10T00:50:35.079Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478088","source_sha256":"6d39e79e038a0f016978cc430038a8194323c7c884399fb1c26de81f6490e5df"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f3ffbe7468a00496c52d252c89252ea105baf8d00ec3f5ee592317412aa3d265","downloaded_from":"2026-09-10T00:50:35.079Z","last_downloaded_at":"2026-09-10T00:50:35.079Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478088","source_sha256":"6d39e79e038a0f016978cc430038a8194323c7c884399fb1c26de81f6490e5df"}}