# ASC 605-970: Revenue Recognition — Real Estate—General Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/605/970/) 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): 2026-09-10T00:51:52.240Z to 2026-09-10T00:52:20.317Z Record version: sha256:a4120b51cd067b4734bd91cc7c17ad72532c0b4349374836dabcbcc90bfb76c5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-970: Revenue Recognition — Real Estate—General ### Machine-generated study aids ```json { "summary": "ASC 605-970 formerly provided the legacy revenue recognition guidance for real estate—general transactions (including profit recognition and measurement on real estate sales). Every paragraph in the subtopic — Sections 05, 15, 25, 30, 35, and 55 — was superseded by ASU 2014-09 (Revenue from Contracts with Customers).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05-11, 15-1 through 15-7, 25-1 through 25-7, 30-1 through 30-12, 35-1 through 35-8, and 55-1 through 55-20) were superseded by Accounting Standards Update No. 2014-09.", "Because the subtopic is fully superseded, it imposes no recognition, measurement, presentation, or disclosure requirements on current financial statements.", "Revenue from contracts with customers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with customers fall under ASC 610-20 (gains and losses from the derecognition of nonfinancial assets), not this superseded subtopic.", "The superseded text may still matter only for periods before an entity's adoption of ASU 2014-09 or for understanding transition adjustments."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 gaap" ] } ``` Source downloaded (UTC): 2026-09-10T00:51:52.240Z to 2026-09-10T00:51:52.240Z Record version: sha256:1393c4b26a9d2ead2f49a43ce798ebe1895399b6515ebc805f3257a3df7d64b1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-970-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/605/970/#00-status) SEC content: no ##### [605-970-00-1](https://asc.understandingaccounting.org/asc/605/970/#605-970-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:51:52.240Z to 2026-09-10T00:51:52.240Z Record version: sha256:784c50b8c9ecd98d6c6702c115de5a9b5af0c591150039da89aadcbc848293f0 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
AssumptionSupersededAccounting Standards Update No. 2014-0905/28/2014
Blind Pool or Partially Blind Pool PartnershipsSupersededAccounting Standards Update No. 2014-0905/28/2014
Flip TransactionsSupersededAccounting Standards Update No. 2014-0905/28/2014
General PartnershipSupersededAccounting Standards Update No. 2014-0905/28/2014
Investor NotesSupersededAccounting Standards Update No. 2014-0905/28/2014
Limited PartnershipSupersededAccounting Standards Update No. 2014-0905/28/2014
Ownership InterestsSupersededAccounting Standards Update No. 2014-0905/28/2014
Partnership NotesSupersededAccounting Standards Update No. 2014-0905/28/2014
Project CostsSupersededAccounting Standards Update No. 2014-0905/28/2014
Syndication ActivitiesSupersededAccounting Standards Update No. 2014-0905/28/2014
Syndication FeesSupersededAccounting Standards Update No. 2014-0905/28/2014
970-605-05-1 through 05-11
SupersededAccounting Standards Update No. 2014-0905/28/2014
970-605-15-1 through 15-7
SupersededAccounting Standards Update No. 2014-0905/28/2014
970-605-25-1 through 25-7
SupersededAccounting Standards Update No. 2014-0905/28/2014
970-605-30-1 through 30-12
SupersededAccounting Standards Update No. 2014-0905/28/2014
970-605-35-1 through 35-8
SupersededAccounting Standards Update No. 2014-0905/28/2014
970-605-55-1 through 55-20
SupersededAccounting Standards Update No. 2014-0905/28/2014
Source downloaded (UTC): 2026-09-10T00:51:55.513Z to 2026-09-10T00:51:55.513Z Record version: sha256:f7e00f4799ab7a0270a62059971117e84a10a64cb71030ddadcff5dfca75e027 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-970-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/605/970/#05-overview-and-background) SEC content: no ##### [605-970-05-1](https://asc.understandingaccounting.org/asc/605/970/#605-970-05-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:51:55.513Z to 2026-09-10T00:51:55.513Z Record version: sha256:6e955ef34efd6650fd350d9f2db75002e2858163ca2facb985ace82c720cff0c 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/). ### Real Estate Syndication ##### [605-970-05-2](https://asc.understandingaccounting.org/asc/605/970/#605-970-05-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:51:55.513Z to 2026-09-10T00:51:55.513Z Record version: sha256:3a7ae75463fd87d9e24d505cf6b6977942d1c9162f6fbde159b26078fee706f0 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/). ##### [605-970-05-3](https://asc.understandingaccounting.org/asc/605/970/#605-970-05-3) Pending content: no Source downloaded (UTC): 2026-09-10T00:51:55.513Z to 2026-09-10T00:51:55.513Z Record version: sha256:5fc761850672fcbd21e5a490783543c8c66d6b3e2542ab1189683ebac40d0147 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/). ##### [605-970-05-4](https://asc.understandingaccounting.org/asc/605/970/#605-970-05-4) Pending content: no Source downloaded (UTC): 2026-09-10T00:51:55.513Z to 2026-09-10T00:51:55.513Z Record version: sha256:7b570b4ad1de73f5482d2de76f467f070971977b4deeef5f0f6d113fc10a7ae6 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/). ##### [605-970-05-5](https://asc.understandingaccounting.org/asc/605/970/#605-970-05-5) Pending content: no Source downloaded (UTC): 2026-09-10T00:51:55.513Z to 2026-09-10T00:51:55.513Z Record version: sha256:87586ad65f7ce8c2f596c877b9a675fa22cc40943ce230f02380eda429bf77f1 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/). ##### [605-970-05-6](https://asc.understandingaccounting.org/asc/605/970/#605-970-05-6) Pending content: no Source downloaded (UTC): 2026-09-10T00:51:55.513Z to 2026-09-10T00:51:55.513Z Record version: sha256:7ca2e4e0db839485d8e91aa8df15187148ce1f97a746aa7add16bee21db6936a 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/). ##### [605-970-05-7](https://asc.understandingaccounting.org/asc/605/970/#605-970-05-7) Pending content: no Source downloaded (UTC): 2026-09-10T00:51:55.513Z to 2026-09-10T00:51:55.513Z Record version: sha256:a4b1501a02b7b7862d2dd12ce743947d088e72cf4a80ab55772c22a09ce2a279 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/). ##### [605-970-05-8](https://asc.understandingaccounting.org/asc/605/970/#605-970-05-8) Pending content: no Source downloaded (UTC): 2026-09-10T00:51:55.513Z to 2026-09-10T00:51:55.513Z Record version: sha256:0b80a9286f7cc5bc726a00f1120898b7fdb8fd30dd4d89814e7d917eec8ad84a 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/). ##### [605-970-05-9](https://asc.understandingaccounting.org/asc/605/970/#605-970-05-9) Pending content: no Source downloaded (UTC): 2026-09-10T00:51:55.513Z to 2026-09-10T00:51:55.513Z Record version: sha256:2af4a5de2b87dfdb7e44fb9acd913260011247af6ba13487dbbc75461715fc38 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/). ##### [605-970-05-10](https://asc.understandingaccounting.org/asc/605/970/#605-970-05-10) Pending content: no Source downloaded (UTC): 2026-09-10T00:51:55.513Z to 2026-09-10T00:51:55.513Z Record version: sha256:5bff4ec3a90b1e9d220c25d884330a0e212a9d45a1033673a6063c56a883d531 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/). ### Real Estate Project Costs ##### [605-970-05-11](https://asc.understandingaccounting.org/asc/605/970/#605-970-05-11) Pending content: no Source downloaded (UTC): 2026-09-10T00:51:55.513Z to 2026-09-10T00:51:55.513Z Record version: sha256:8b45ab39feb0554de309cc0ea9ef5440e424b60fc0207bd5a8ec35b359b56b5c 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): 2026-09-10T00:51:58.653Z to 2026-09-10T00:51:58.653Z Record version: sha256:e899029b37b838d228ed176b32440c26427fc0d71a7dce5fa44a3aa10f98c978 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-970-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/605/970/#15-scope-and-scope-exceptions) SEC content: no ##### [605-970-15-1](https://asc.understandingaccounting.org/asc/605/970/#605-970-15-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:51:58.653Z to 2026-09-10T00:51:58.653Z Record version: sha256:6020ea017e37b106ebea361af5183ee453753060aaa72900dca173a1b72e4152 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/). ### Real Estate Syndication ##### [605-970-15-2](https://asc.understandingaccounting.org/asc/605/970/#605-970-15-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:51:58.653Z to 2026-09-10T00:51:58.653Z Record version: sha256:46e27c40faa2432c0ce28bb499db7ee9c173553ae03eb889d4da7b49cd595da4 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/). ##### [605-970-15-3](https://asc.understandingaccounting.org/asc/605/970/#605-970-15-3) Pending content: no Source downloaded (UTC): 2026-09-10T00:51:58.653Z to 2026-09-10T00:51:58.653Z Record version: sha256:3b30f03b082c8ccf412ff5b9a2132ef4ae9fb3eb006a9c7e8ac9c7c2a357bc73 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/). ##### [605-970-15-4](https://asc.understandingaccounting.org/asc/605/970/#605-970-15-4) Pending content: no Source downloaded (UTC): 2026-09-10T00:51:58.653Z to 2026-09-10T00:51:58.653Z Record version: sha256:984a4af745c80de1995fcf011c1947dd0e69ca328c9f807625555eaa5f7cb6d4 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/). ##### [605-970-15-5](https://asc.understandingaccounting.org/asc/605/970/#605-970-15-5) Pending content: no Source downloaded (UTC): 2026-09-10T00:51:58.653Z to 2026-09-10T00:51:58.653Z Record version: sha256:30e0cc0558b725d32d5a12e9d6022502b4bee52fc19945c22f06a6cc41fa1b07 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/). ##### [605-970-15-6](https://asc.understandingaccounting.org/asc/605/970/#605-970-15-6) Pending content: no Source downloaded (UTC): 2026-09-10T00:51:58.653Z to 2026-09-10T00:51:58.653Z Record version: sha256:631c874fd321ee1636b8cf7c3070d872e56fbae8ae72690c8a443fa36288e887 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/). ### Real Estate Project Costs ##### [605-970-15-7](https://asc.understandingaccounting.org/asc/605/970/#605-970-15-7) Pending content: no Source downloaded (UTC): 2026-09-10T00:51:58.653Z to 2026-09-10T00:51:58.653Z Record version: sha256:a1eab36754033d33ed0b49a481d5fe7834c5f71629f35ca84a614070364bb33b 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): 2026-09-10T00:52:02.604Z to 2026-09-10T00:52:02.604Z Record version: sha256:bf80daccfc71ebb0d1c9b1bcb06f8014d57392beb32471eb856fa5712af96202 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-970-20: 20 Glossary [Read section](https://asc.understandingaccounting.org/asc/605/970/#20-glossary) SEC content: no Source downloaded (UTC): 2026-09-10T00:52:06.719Z to 2026-09-10T00:52:06.719Z Record version: sha256:7bcd7287c696c5607be3874b06a8752e5ae23eab0566cc45b3554becd665700c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-970-25: 25 Recognition [Read section](https://asc.understandingaccounting.org/asc/605/970/#25-recognition) SEC content: no ### Real Estate Project Costs ##### [605-970-25-1](https://asc.understandingaccounting.org/asc/605/970/#605-970-25-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:52:06.719Z to 2026-09-10T00:52:06.719Z Record version: sha256:2f94ae7ceb3922a66210f1d5ad3a299db3eecf5e21130173f609e3a3ddebfd10 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/). ##### [605-970-25-2](https://asc.understandingaccounting.org/asc/605/970/#605-970-25-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:52:06.719Z to 2026-09-10T00:52:06.719Z Record version: sha256:a466c948eb20507867be7b79761ea27d49c990efa594dbf28495d8a8655297a6 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/). ##### [605-970-25-3](https://asc.understandingaccounting.org/asc/605/970/#605-970-25-3) Pending content: no Source downloaded (UTC): 2026-09-10T00:52:06.719Z to 2026-09-10T00:52:06.719Z Record version: sha256:3fc49a52a20d97fa4503b9a1d139064254225967bc383028052fcd3783cf5fe9 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/). ##### [605-970-25-4](https://asc.understandingaccounting.org/asc/605/970/#605-970-25-4) Pending content: no Source downloaded (UTC): 2026-09-10T00:52:06.719Z to 2026-09-10T00:52:06.719Z Record version: sha256:2710cd39c90d7e25cc1d269843847df9b0ab0b3067c69be5e382680707b188d8 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/). ### Real Estate Syndication ##### [605-970-25-5](https://asc.understandingaccounting.org/asc/605/970/#605-970-25-5) Pending content: no Source downloaded (UTC): 2026-09-10T00:52:06.719Z to 2026-09-10T00:52:06.719Z Record version: sha256:01aaae41ec6729bbb2d1a9730025c1019fe9456de29355f44c37c01abd2e9be3 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/). ##### [605-970-25-6](https://asc.understandingaccounting.org/asc/605/970/#605-970-25-6) Pending content: no Source downloaded (UTC): 2026-09-10T00:52:06.719Z to 2026-09-10T00:52:06.719Z Record version: sha256:b52901993334e20030a0a8cf6de39696b1a975f4fb8a39904986800059054c7f 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/). ##### [605-970-25-7](https://asc.understandingaccounting.org/asc/605/970/#605-970-25-7) Pending content: no Source downloaded (UTC): 2026-09-10T00:52:06.719Z to 2026-09-10T00:52:06.719Z Record version: sha256:cf077479467e0ff268e62a6181e5beb21fb7e585fdf0cd6612b8b7593f99fc0e 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): 2026-09-10T00:52:10.494Z to 2026-09-10T00:52:10.494Z Record version: sha256:7d4070545d7a90860a59290386bd644f8fba409f6dd2e71f0f88312346bc0d55 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-970-30: 30 Initial Measurement [Read section](https://asc.understandingaccounting.org/asc/605/970/#30-initial-measurement) SEC content: no ### Real Estate Syndication ##### [605-970-30-1](https://asc.understandingaccounting.org/asc/605/970/#605-970-30-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:52:10.494Z to 2026-09-10T00:52:10.494Z Record version: sha256:5c00e14038e6e0a18201ce21e5d84100bfd00158891193fb17c9821539b2f93d 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/). ##### [605-970-30-2](https://asc.understandingaccounting.org/asc/605/970/#605-970-30-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:52:10.494Z to 2026-09-10T00:52:10.494Z Record version: sha256:9b45db809888a478b506d8efb750b56cbb94ce2b83d88ad7c2b7e9b549df8ce6 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/). ##### [605-970-30-3](https://asc.understandingaccounting.org/asc/605/970/#605-970-30-3) Pending content: no Source downloaded (UTC): 2026-09-10T00:52:10.494Z to 2026-09-10T00:52:10.494Z Record version: sha256:bc323d4c046738ce33b7738c7ddecbdfe837d698e55c7d58abe2a0923711c6c7 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/). ##### [605-970-30-4](https://asc.understandingaccounting.org/asc/605/970/#605-970-30-4) Pending content: no Source downloaded (UTC): 2026-09-10T00:52:10.494Z to 2026-09-10T00:52:10.494Z Record version: sha256:071bda3e2558de0359fe30d7319eef179d07f104d1badcc2563edf03213c8035 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/). ##### [605-970-30-5](https://asc.understandingaccounting.org/asc/605/970/#605-970-30-5) Pending content: no Source downloaded (UTC): 2026-09-10T00:52:10.494Z to 2026-09-10T00:52:10.494Z Record version: sha256:e5fe3b478e4588530950cad37096af218f3b0411cdc8834bdd514c0b23527389 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/). ##### [605-970-30-6](https://asc.understandingaccounting.org/asc/605/970/#605-970-30-6) Pending content: no Source downloaded (UTC): 2026-09-10T00:52:10.494Z to 2026-09-10T00:52:10.494Z Record version: sha256:324cb64f961421f6cadb3699901b490e09e615b41c50ea9c4025760bc9ad326d 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/). ##### [605-970-30-7](https://asc.understandingaccounting.org/asc/605/970/#605-970-30-7) Pending content: no Source downloaded (UTC): 2026-09-10T00:52:10.494Z to 2026-09-10T00:52:10.494Z Record version: sha256:7b519f83fd2074b1cbd04139201413e4e4c88175bef95dce2a907ba1af013f6b 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/). ##### [605-970-30-8](https://asc.understandingaccounting.org/asc/605/970/#605-970-30-8) Pending content: no Source downloaded (UTC): 2026-09-10T00:52:10.494Z to 2026-09-10T00:52:10.494Z Record version: sha256:56d3f325ae10bd832aeddde1f585525c84105d7b1e5bd0a2dc18212eb9f87345 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/). ##### [605-970-30-9](https://asc.understandingaccounting.org/asc/605/970/#605-970-30-9) Pending content: no Source downloaded (UTC): 2026-09-10T00:52:10.494Z to 2026-09-10T00:52:10.494Z Record version: sha256:6622c57566b5499a214d71442bbcbe2e824773d832d3831e85029a20c83a6a51 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/). ##### [605-970-30-10](https://asc.understandingaccounting.org/asc/605/970/#605-970-30-10) Pending content: no Source downloaded (UTC): 2026-09-10T00:52:10.494Z to 2026-09-10T00:52:10.494Z Record version: sha256:b733b9487ddf318a92d55a79a8b6c8a692bbd9d9d4eb239b1705b5248a77dc37 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/). ##### [605-970-30-11](https://asc.understandingaccounting.org/asc/605/970/#605-970-30-11) Pending content: no Source downloaded (UTC): 2026-09-10T00:52:10.494Z to 2026-09-10T00:52:10.494Z Record version: sha256:eabce49a00ed8ad2768d21b478b1a990298ea151cba2c6f548763da6386bcea5 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/). ##### [605-970-30-12](https://asc.understandingaccounting.org/asc/605/970/#605-970-30-12) Pending content: no Source downloaded (UTC): 2026-09-10T00:52:10.494Z to 2026-09-10T00:52:10.494Z Record version: sha256:d3c1097cfc1dfbb013b70c427d36f7c8a97e442f55f901cd415c33e2e09c2329 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): 2026-09-10T00:52:14.005Z to 2026-09-10T00:52:14.005Z Record version: sha256:22c1e6718d1490ad40548e9cdb748db3a27c435b2938eb8042a9e746baa2fe3b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-970-35: 35 Subsequent Measurement [Read section](https://asc.understandingaccounting.org/asc/605/970/#35-subsequent-measurement) SEC content: no ### Real Estate Syndication ##### [605-970-35-1](https://asc.understandingaccounting.org/asc/605/970/#605-970-35-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:52:14.005Z to 2026-09-10T00:52:14.005Z Record version: sha256:33ca92cb5946e2983f4e6444ff8d9c3868571cd198df50746300063a6bbacfa4 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/). ##### [605-970-35-2](https://asc.understandingaccounting.org/asc/605/970/#605-970-35-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:52:14.005Z to 2026-09-10T00:52:14.005Z Record version: sha256:b911f7284aed96ba1880c9cfee1524033cf135ca8b2472409d5d5d497cb805e1 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/). ##### [605-970-35-3](https://asc.understandingaccounting.org/asc/605/970/#605-970-35-3) Pending content: no Source downloaded (UTC): 2026-09-10T00:52:14.005Z to 2026-09-10T00:52:14.005Z Record version: sha256:7bdf07953a85f67dba0677624b6d8becdedb76969ad6962bb62727b3e443b85a 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/). ##### [605-970-35-4](https://asc.understandingaccounting.org/asc/605/970/#605-970-35-4) Pending content: no Source downloaded (UTC): 2026-09-10T00:52:14.005Z to 2026-09-10T00:52:14.005Z Record version: sha256:da908c70ad63568a3840e2437d6d02868910d61dead587f78438f71299868014 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/). ##### [605-970-35-5](https://asc.understandingaccounting.org/asc/605/970/#605-970-35-5) Pending content: no Source downloaded (UTC): 2026-09-10T00:52:14.005Z to 2026-09-10T00:52:14.005Z Record version: sha256:06bf2c0800608ae4f728eef78be07e34cf582f225b4d5403ea92c5f70f8d1245 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/). ##### [605-970-35-6](https://asc.understandingaccounting.org/asc/605/970/#605-970-35-6) Pending content: no Source downloaded (UTC): 2026-09-10T00:52:14.005Z to 2026-09-10T00:52:14.005Z Record version: sha256:0d287941630a3dda5d6cff35a2e5fe33527324379e27ec1f68e415f8c2c678ff 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/). ##### [605-970-35-7](https://asc.understandingaccounting.org/asc/605/970/#605-970-35-7) Pending content: no Source downloaded (UTC): 2026-09-10T00:52:14.005Z to 2026-09-10T00:52:14.005Z Record version: sha256:a3912d2ee0c20461af49db2594e8d9685f5882b08eef07ed9b73812dcbee474f 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/). ##### [605-970-35-8](https://asc.understandingaccounting.org/asc/605/970/#605-970-35-8) Pending content: no Source downloaded (UTC): 2026-09-10T00:52:14.005Z to 2026-09-10T00:52:14.005Z Record version: sha256:8de95846277e108eccf9b3cb79501fe169052df3a0aa451cdcc9cd9045cfd608 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): 2026-09-10T00:52:16.340Z to 2026-09-10T00:52:16.340Z Record version: sha256:d6ff8a40b2d94476274b22b05941214c0a5b376a8a6547fd78be8ef5dad63794 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-970-55: 55 Implementation Guidance and Illustrations [Read section](https://asc.understandingaccounting.org/asc/605/970/#55-implementation-guidance-and-illustrations) SEC content: no ### Real Estate Syndication ##### [605-970-55-1](https://asc.understandingaccounting.org/asc/605/970/#605-970-55-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:52:16.340Z to 2026-09-10T00:52:16.340Z Record version: sha256:68626204358f8d4db85af3119044e31beffff236a1e7d88b9621aee6040b9307 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/). ##### [605-970-55-2](https://asc.understandingaccounting.org/asc/605/970/#605-970-55-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:52:16.340Z to 2026-09-10T00:52:16.340Z Record version: sha256:5d4896d5b1342161258ed01675079fd2aea895970e9adf6b613683dff2c0018f 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/). ##### [605-970-55-3](https://asc.understandingaccounting.org/asc/605/970/#605-970-55-3) Pending content: no Source downloaded (UTC): 2026-09-10T00:52:16.340Z to 2026-09-10T00:52:16.340Z Record version: sha256:7c83118f99dcf93b40d70f0a09654f0c2f04b78a0fa32b4114bf44460af068df 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/). ##### [605-970-55-4](https://asc.understandingaccounting.org/asc/605/970/#605-970-55-4) Pending content: no Source downloaded (UTC): 2026-09-10T00:52:16.340Z to 2026-09-10T00:52:16.340Z Record version: sha256:35d2cf8df8992aeb9d89e564d560337c600fbd53dae29482768778bc238b1e44 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/). ##### [605-970-55-5](https://asc.understandingaccounting.org/asc/605/970/#605-970-55-5) Pending content: no Source downloaded (UTC): 2026-09-10T00:52:16.340Z to 2026-09-10T00:52:16.340Z Record version: sha256:dd55fb537e8222ecdcbb7c479b714c8dfa235196e25ccc1c4f870e0100ba8ec7 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/). ##### [605-970-55-6](https://asc.understandingaccounting.org/asc/605/970/#605-970-55-6) Pending content: no Source downloaded (UTC): 2026-09-10T00:52:16.340Z to 2026-09-10T00:52:16.340Z Record version: sha256:8e3c52271884548ab71782af11ca8b46c01c6a54cc859592204e895d852f1166 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/). ##### [605-970-55-7](https://asc.understandingaccounting.org/asc/605/970/#605-970-55-7) Pending content: no Source downloaded (UTC): 2026-09-10T00:52:16.340Z to 2026-09-10T00:52:16.340Z Record version: sha256:ade43e0862c2bf2c6f0ae5232b6442ba3097ba7b02f8a92fd1b219edb35a06d1 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/). ##### [605-970-55-8](https://asc.understandingaccounting.org/asc/605/970/#605-970-55-8) Pending content: no Source downloaded (UTC): 2026-09-10T00:52:16.340Z to 2026-09-10T00:52:16.340Z Record version: sha256:3088cbfdf4ad127bc8de3dc87d02531c061526054b37dd94d9fbd28507bbd9ed 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/). ##### [605-970-55-9](https://asc.understandingaccounting.org/asc/605/970/#605-970-55-9) Pending content: no Source downloaded (UTC): 2026-09-10T00:52:16.340Z to 2026-09-10T00:52:16.340Z Record version: sha256:1fae70648f098500baf78a0e341e84551678e76c1feba9681e7214656f28e463 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/). ##### [605-970-55-10](https://asc.understandingaccounting.org/asc/605/970/#605-970-55-10) Pending content: no Source downloaded (UTC): 2026-09-10T00:52:16.340Z to 2026-09-10T00:52:16.340Z Record version: sha256:fb1d0e6f071d518488124bddf6606a9970dfa73a750e61711bc52e0952647528 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/). ##### [605-970-55-11](https://asc.understandingaccounting.org/asc/605/970/#605-970-55-11) Pending content: no Source downloaded (UTC): 2026-09-10T00:52:16.340Z to 2026-09-10T00:52:16.340Z Record version: sha256:9093d633bb4437b827e3c2746ec6b2283ed0c56911e4d1040d51e92654a0706a 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/). ##### [605-970-55-12](https://asc.understandingaccounting.org/asc/605/970/#605-970-55-12) Pending content: no Source downloaded (UTC): 2026-09-10T00:52:16.340Z to 2026-09-10T00:52:16.340Z Record version: sha256:397b5d72387ad74a3d84eec095128e75d742bc376834310e5c27dac062f7e6f4 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/). ##### [605-970-55-13](https://asc.understandingaccounting.org/asc/605/970/#605-970-55-13) Pending content: no Source downloaded (UTC): 2026-09-10T00:52:16.340Z to 2026-09-10T00:52:16.340Z Record version: sha256:51e639a9aadd3c8fe9ad21cc2b10b43075b1765b04bfe64cf5009acdbb8e3f8f 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/). ##### [605-970-55-14](https://asc.understandingaccounting.org/asc/605/970/#605-970-55-14) Pending content: no Source downloaded (UTC): 2026-09-10T00:52:16.340Z to 2026-09-10T00:52:16.340Z Record version: sha256:6f007d5182d4108323c490e023e936f5aa82bb97ddfbf131b4594bbcdab21510 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/). ##### [605-970-55-15](https://asc.understandingaccounting.org/asc/605/970/#605-970-55-15) Pending content: no Source downloaded (UTC): 2026-09-10T00:52:16.340Z to 2026-09-10T00:52:16.340Z Record version: sha256:c499e05b9d64cfd8a651d639d0800bfdefb211f5d9631372a2bf7dde1f3c8b41 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/). ##### [605-970-55-16](https://asc.understandingaccounting.org/asc/605/970/#605-970-55-16) Pending content: no Source downloaded (UTC): 2026-09-10T00:52:16.340Z to 2026-09-10T00:52:16.340Z Record version: sha256:7f4f57858945ffe0b769d52b137f9b95b1a7a6f7278ae69e71ffae617330a447 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/). ##### [605-970-55-17](https://asc.understandingaccounting.org/asc/605/970/#605-970-55-17) Pending content: no Source downloaded (UTC): 2026-09-10T00:52:16.340Z to 2026-09-10T00:52:16.340Z Record version: sha256:73ed2fc18a00ccc492c923f2ef7e044f8364089a481d7dcb2860e9e568293030 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/). ##### [605-970-55-18](https://asc.understandingaccounting.org/asc/605/970/#605-970-55-18) Pending content: no Source downloaded (UTC): 2026-09-10T00:52:16.340Z to 2026-09-10T00:52:16.340Z Record version: sha256:cc29905b5d72b582407ac24aa0d05f1f3d3eeedab9e3dc522d5b91a7680dc582 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/). ##### [605-970-55-19](https://asc.understandingaccounting.org/asc/605/970/#605-970-55-19) Pending content: no Source downloaded (UTC): 2026-09-10T00:52:16.340Z to 2026-09-10T00:52:16.340Z Record version: sha256:c9358c11d9e894cc046f8d6dcc47956583428941753808b2f8e0d8905b7ff380 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/). ##### [605-970-55-20](https://asc.understandingaccounting.org/asc/605/970/#605-970-55-20) Pending content: no Source downloaded (UTC): 2026-09-10T00:52:16.340Z to 2026-09-10T00:52:16.340Z Record version: sha256:11002f26d79f5dc9b103facdd8bce24121e57fbc08b5c65a033d9fdbac62314f 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/).