# ASC 605-976: Revenue Recognition — Real Estate—Retail Land Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/605/976/) 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): 2026-09-10T00:53:06.353Z to 2026-09-10T00:53:21.715Z Record version: sha256:08287ad0454b9dec6c88e253cb690921d48f5005d5e136c92e90d1ebcca96f00 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-976: Revenue Recognition — Real Estate—Retail Land ### Machine-generated study aids ```json { "summary": "ASC 605-976 formerly contained the industry-specific revenue recognition guidance for retail land sales (sales of lots in subdivided developments, typically on installment contracts with refund/cancellation periods), including the percentage-of-completion and installment methods for such sales. Every paragraph in the subtopic — Sections 05, 15, 25, 30, 35, and 55 — was superseded by Accounting Standards Update No. 2014-09 (Revenue from Contracts with Customers).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"key_points": [ "All paragraphs of ASC 605-976, from 605-976-05-1 through 605-976-55-14, are marked 'Paragraph superseded by Accounting Standards Update No. 2014-09,' leaving no operative content in the subtopic.", "Because the entire subtopic was superseded, the legacy retail land sales criteria (such as the specific down-payment, refund-period, and receivable-collectibility tests that governed use of the accrual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. The common mistake is assuming real estate still has its own revenue recognition regime — it does not; apply ASC 606, or ASC 610-20 if the buyer is not a customer.", "related_topics": [ "606", "610-20", "976", "360-20", "340-40", "605" ], "key_concepts": [ "retail land sales", "superseded guidance", "revenue from contracts with customers", "installment method", "percentage-of-completion method", "real estate sales", "transition to asc 606" ] } ``` Source downloaded (UTC): 2026-09-10T00:53:06.353Z to 2026-09-10T00:53:06.353Z Record version: sha256:bd71c4d7d99a5be83edfbd2b6f38f6e69e204c4efba2f23ae426799643cd5186 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-976-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/605/976/#00-status) SEC content: no ##### [605-976-00-1](https://asc.understandingaccounting.org/asc/605/976/#605-976-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:06.353Z to 2026-09-10T00:53:06.353Z Record version: sha256:328a68763e651a6ab6ab280671ffa65999427365a7634cd26eb7acd3c90b74bf 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
Full Accrual MethodSupersededAccounting Standards Update No. 2014-0905/28/2014
976-605-05-1SupersededAccounting Standards Update No. 2014-0905/28/2014
976-605-15-1SupersededAccounting Standards Update No. 2014-0905/28/2014
976-605-25-1 through 25-12
SupersededAccounting Standards Update No. 2014-0905/28/2014
976-605-30-1 through 30-4
SupersededAccounting Standards Update No. 2014-0905/28/2014
976-605-35-1SupersededAccounting Standards Update No. 2014-0905/28/2014
976-605-55-1 through 55-14
SupersededAccounting Standards Update No. 2014-0905/28/2014
Source downloaded (UTC): 2026-09-10T00:53:08.329Z to 2026-09-10T00:53:08.329Z Record version: sha256:c1ebc7543e7aa8e1cc71adeca71b5768fd1dcc2876cc90dc211c045fc7df2633 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-976-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/605/976/#05-overview-and-background) SEC content: no ##### [605-976-05-1](https://asc.understandingaccounting.org/asc/605/976/#605-976-05-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:08.329Z to 2026-09-10T00:53:08.329Z Record version: sha256:6643a61891cd940e6d278f8ab849675c7ad61267c240da6250636ba733cf7196 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/). 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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). Source downloaded (UTC): 2026-09-10T00:53:13.755Z to 2026-09-10T00:53:13.755Z Record version: sha256:ef4cebbd68cad0b9e88cb785deeb4f6ac1a1080c9f91cc5bb23c43e6fd493dfc Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-976-25: 25 Recognition [Read section](https://asc.understandingaccounting.org/asc/605/976/#25-recognition) SEC content: no ##### [605-976-25-1](https://asc.understandingaccounting.org/asc/605/976/#605-976-25-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:13.755Z to 2026-09-10T00:53:13.755Z Record version: sha256:bedc390be4f1e828c0510c7012e0e65852bf1fdb1977161df70fbde9ad640c42 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/). ##### [605-976-25-2](https://asc.understandingaccounting.org/asc/605/976/#605-976-25-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:13.755Z to 2026-09-10T00:53:13.755Z Record version: sha256:9b03a9b65f550a34fdbdfb04cde488f6dc04c1e3441207e4d48f6edd39bcd187 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/). ##### [605-976-25-5](https://asc.understandingaccounting.org/asc/605/976/#605-976-25-5) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:13.755Z to 2026-09-10T00:53:13.755Z Record version: sha256:aea26ecfe114e0ec4171b0d4d58d9beeb184c3ce0ff0258cc34d11fe7f09dab5 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/). ##### [605-976-25-6](https://asc.understandingaccounting.org/asc/605/976/#605-976-25-6) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:13.755Z to 2026-09-10T00:53:13.755Z Record version: sha256:c057dea8272cf62bcc196b6af18cfe2132fab64336864905b0d4834240b63810 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/). ##### [605-976-25-7](https://asc.understandingaccounting.org/asc/605/976/#605-976-25-7) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:13.755Z to 2026-09-10T00:53:13.755Z Record version: sha256:90185598a362d03cccb72506d0595a41850f350bd03f6af433a42d07c6f9f1a5 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/). ##### [605-976-25-9](https://asc.understandingaccounting.org/asc/605/976/#605-976-25-9) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:13.755Z to 2026-09-10T00:53:13.755Z Record version: sha256:e992929ea349a977044390a85cb8554e222e2ca7c47f6298af7ce146c9bc5998 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/). ##### [605-976-25-10](https://asc.understandingaccounting.org/asc/605/976/#605-976-25-10) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:13.755Z to 2026-09-10T00:53:13.755Z Record version: sha256:b7bf6e89367431b67f5a3bd3d8225edd56fea4ab2383260f9383c6dca1bea5ac 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/). ##### [605-976-25-11](https://asc.understandingaccounting.org/asc/605/976/#605-976-25-11) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:13.755Z to 2026-09-10T00:53:13.755Z Record version: sha256:f58f975f6e03ee6f4006333dcd48b2f09ca2793cb35f7e2d27cd2fa4ebfda817 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/). ##### [605-976-25-12](https://asc.understandingaccounting.org/asc/605/976/#605-976-25-12) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:13.755Z to 2026-09-10T00:53:13.755Z Record version: sha256:41cd725a4b5f5de0078abba642438a2136f6da69278b4498bb397bd9e0439eea 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): 2026-09-10T00:53:16.659Z to 2026-09-10T00:53:16.659Z Record version: sha256:f3906cbc3216a937e7a5e39056cfdb32a66cfda1235fdf76b4e6f4fc9b066261 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-976-30: 30 Initial Measurement [Read section](https://asc.understandingaccounting.org/asc/605/976/#30-initial-measurement) SEC content: no ##### [605-976-30-1](https://asc.understandingaccounting.org/asc/605/976/#605-976-30-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:16.659Z to 2026-09-10T00:53:16.659Z Record version: sha256:e39c07bf81c786701afa6d14342c369b3a3484179eb06020a5dc0607f3380e93 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/). ##### [605-976-30-2](https://asc.understandingaccounting.org/asc/605/976/#605-976-30-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:16.659Z to 2026-09-10T00:53:16.659Z Record version: sha256:0750af539f5776fc81dc6fcffa90e14a9295bd219860769f4da3f353c83ed7b9 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/). ##### [605-976-30-3](https://asc.understandingaccounting.org/asc/605/976/#605-976-30-3) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:16.659Z to 2026-09-10T00:53:16.659Z Record version: sha256:b28ea4268cdc3172c48e8ba2c9aee9266e9ef06ff2f20bd898cd667de4d13235 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/). ##### [605-976-30-4](https://asc.understandingaccounting.org/asc/605/976/#605-976-30-4) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:16.659Z to 2026-09-10T00:53:16.659Z Record version: sha256:b46bea6ff2289df02835834bc6f37e3644f9d7627ff590dd8fe8acbe5b51bac4 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): 2026-09-10T00:53:19.495Z to 2026-09-10T00:53:19.495Z Record version: sha256:13ef5746403f2d17c4157517d4e0744b9d7972fbd365610ac80987ddda12c861 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-976-35: 35 Subsequent Measurement [Read section](https://asc.understandingaccounting.org/asc/605/976/#35-subsequent-measurement) SEC content: no ##### [605-976-35-1](https://asc.understandingaccounting.org/asc/605/976/#605-976-35-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:19.495Z to 2026-09-10T00:53:19.495Z Record version: sha256:ea6ba3b85edb9ee8f20fb0e71ba28e3194dfd423a1d8608cc4220098d6269ba6 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): 2026-09-10T00:53:21.715Z to 2026-09-10T00:53:21.715Z Record version: sha256:ac1d5c56a92241745b62a37309cff49e7241bcefd137310ff68b31138da04350 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-976-55: 55 Implementation Guidance and Illustrations [Read section](https://asc.understandingaccounting.org/asc/605/976/#55-implementation-guidance-and-illustrations) SEC content: no ##### [605-976-55-1](https://asc.understandingaccounting.org/asc/605/976/#605-976-55-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:21.715Z to 2026-09-10T00:53:21.715Z Record version: sha256:9bfee21e09a81300a68770d1a3626bbd06366e6f1607fbd0cdf98ed4bd9d2674 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/). ##### [605-976-55-2](https://asc.understandingaccounting.org/asc/605/976/#605-976-55-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:21.715Z to 2026-09-10T00:53:21.715Z Record version: sha256:bd1d6aaa202756b461c4ce98edeef053a493faa8b8e80047317359b396e1a98c 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/). ##### [605-976-55-3](https://asc.understandingaccounting.org/asc/605/976/#605-976-55-3) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:21.715Z to 2026-09-10T00:53:21.715Z Record version: sha256:2a8f7297338c88adc7330e9c4d9da70ad95f69139f845dae7be58dbc6b859b18 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/). ##### [605-976-55-4](https://asc.understandingaccounting.org/asc/605/976/#605-976-55-4) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:21.715Z to 2026-09-10T00:53:21.715Z Record version: sha256:f168ea291550a39b1c51d587966ceb3bb6f2454b554c8418a7dbd6e3dab8b66e 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/). ##### [605-976-55-5](https://asc.understandingaccounting.org/asc/605/976/#605-976-55-5) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:21.715Z to 2026-09-10T00:53:21.715Z Record version: sha256:e5e009c8e12e7bfed07de19e76cae144b7c1a2f8c195eb6714c2db78764e0b0b 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/). ##### [605-976-55-6](https://asc.understandingaccounting.org/asc/605/976/#605-976-55-6) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:21.715Z to 2026-09-10T00:53:21.715Z Record version: sha256:d4435b3d95a7d025aa3a27450788439f1f6fdf7954f7228addf44d01ae8fed64 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/). ##### [605-976-55-7](https://asc.understandingaccounting.org/asc/605/976/#605-976-55-7) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:21.715Z to 2026-09-10T00:53:21.715Z Record version: sha256:eda5dacad83cf93707a40de267575c69be9c68510025129a7baadd96d91b4c56 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/). ##### [605-976-55-8](https://asc.understandingaccounting.org/asc/605/976/#605-976-55-8) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:21.715Z to 2026-09-10T00:53:21.715Z Record version: sha256:3b85694ad8d30eec81cb43f9abce8d96907ef00ba57a6164031ab22242c8e3a3 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/). ##### [605-976-55-9](https://asc.understandingaccounting.org/asc/605/976/#605-976-55-9) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:21.715Z to 2026-09-10T00:53:21.715Z Record version: sha256:97dcc219f8612f196b6e50a350040fbdf9fad7390d1a4723317b79ef0edec067 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/). ##### [605-976-55-12](https://asc.understandingaccounting.org/asc/605/976/#605-976-55-12) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:21.715Z to 2026-09-10T00:53:21.715Z Record version: sha256:529da1ae9b57b58041d6c9156861bb34e0169467d17b479aa4e0eb7132b9da8b 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/). ##### [605-976-55-13](https://asc.understandingaccounting.org/asc/605/976/#605-976-55-13) Pending content: no Source downloaded (UTC): 2026-09-10T00:53:21.715Z to 2026-09-10T00:53:21.715Z Record version: sha256:522a3a4f1b7e5be0a88206ae0fb88140c63bf54e0ccd75d74c1d81a0196756d3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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