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Paragraph Action Accounting Standards Update Date
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976-605-30-1 through 30-4
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976-605-35-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014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Every paragraph in the subtopic — Sections 05, 15, 25, 30, 35, and 55 — was superseded by Accounting Standards Update No. 2014-09 (Revenue from Contracts with Customers). The subtopic therefore contains no remaining operative guidance; retail land sales are now accounted for under ASC 606 (and ASC 610-20 for sales of nonfinancial assets to noncustomers).","key_points":["All paragraphs of ASC 605-976, from 605-976-05-1 through 605-976-55-14, are marked 'Paragraph superseded by Accounting Standards Update No. 2014-09,' leaving no operative content in the subtopic.","Because the entire subtopic was superseded, the legacy retail land sales criteria (such as the specific down-payment, refund-period, and receivable-collectibility tests that governed use of the accrual or percentage-of-completion method versus the installment or deposit method) no longer apply.","Revenue from contracts with customers involving retail land sales is now recognized under ASC 606 using the five-step model, including estimating variable consideration for cancellations and applying the transfer-of-control criteria.","Sales of real estate that are not contracts with customers are accounted for under ASC 610-20 on gains and losses from the derecognition of nonfinancial assets.","The subtopic remains in the Codification only as a historical marker; entities reporting periods before the ASC 606 effective date (or comparative periods presented under legacy GAAP) may still need to consult the superseded text."],"categories":["Revenue","Transition and effective dates","Industry-specific","Recognition"],"audience_level":"intermediate","student_note":"The only thing to know here is that this entire subtopic is dead letter: ASU 2014-09 wiped out the specialized retail land sales rules, so never cite 605-976 as current GAAP. 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