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The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
Assumption Superseded Accounting Standards Update No. 2014-09 05/28/2014
Blind Pool or Partially Blind Pool Partnerships Superseded Accounting Standards Update No. 2014-09 05/28/2014
Flip Transactions Superseded Accounting Standards Update No. 2014-09 05/28/2014
General Partnership Superseded Accounting Standards Update No. 2014-09 05/28/2014
Investor Notes Superseded Accounting Standards Update No. 2014-09 05/28/2014
Limited Partnership Superseded Accounting Standards Update No. 2014-09 05/28/2014
Ownership Interests Superseded Accounting Standards Update No. 2014-09 05/28/2014
Partnership Notes Superseded Accounting Standards Update No. 2014-09 05/28/2014
Project Costs Superseded Accounting Standards Update No. 2014-09 05/28/2014
Syndication Activities Superseded Accounting Standards Update No. 2014-09 05/28/2014
Syndication Fees Superseded Accounting Standards Update No. 2014-09 05/28/2014
970-605-05-1 through 05-11
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
970-605-15-1 through 15-7
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
970-605-25-1 through 25-7
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
970-605-30-1 through 30-12
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
970-605-35-1 through 35-8
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
970-605-55-1 through 55-20
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
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Every paragraph in the subtopic — Sections 05, 15, 25, 30, 35, and 55 — was superseded by ASU 2014-09 (Revenue from Contracts with Customers). No substantive guidance remains; entities apply ASC 606 (and ASC 610-20 for sales of nonfinancial assets to noncustomers) instead.","key_points":["All paragraphs of ASC 605-970 (605-970-05-1 through 05-11, 15-1 through 15-7, 25-1 through 25-7, 30-1 through 30-12, 35-1 through 35-8, and 55-1 through 55-20) were superseded by Accounting Standards Update No. 2014-09.","Because the subtopic is fully superseded, it imposes no recognition, measurement, presentation, or disclosure requirements on current financial statements.","Revenue from contracts with customers involving real estate is now accounted for under ASC 606; the subtopic remains in the Codification only as a historical marker.","Sales or transfers of real estate that are not contracts with customers fall under ASC 610-20 (gains and losses from the derecognition of nonfinancial assets), not this superseded subtopic.","The superseded text may still matter only for periods before an entity's adoption of ASU 2014-09 or for understanding transition adjustments."],"categories":["Revenue","Transition and effective dates","Industry-specific","Derecognition"],"audience_level":"introductory","student_note":"Don't cite ASC 605-970 as live authority — it is an empty shell of superseded paragraphs; the common error is treating legacy real estate revenue rules (e.g., percentage-of-completion or deposit methods) as still governing rather than applying ASC 606 or ASC 610-20.","related_topics":["606","610-20","978","970","360-20","340-40"],"key_concepts":["superseded guidance","real estate sales","revenue recognition","transition to asc 606","legacy 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