{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/605/978/","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.","number":"605-978","topic":"605","title":"Real Estate—Time-Sharing Activities","area":"Revenue","paragraphs":130,"summary":"ASC 605-978 formerly contained the specialized revenue recognition guidance for real estate time-sharing transactions (interval sales, vacation clubs), including profit recognition tests, buyer's commitment and continuing investment thresholds, relative sales value accounting, and reload/upgrade transactions. Every paragraph in every section of the subtopic was superseded by Accounting Standards Update No. 2014-09. Time-sharing revenue is now accounted for under ASC 606, with transfers of real estate outside a customer contract addressed in ASC 610-20.","concepts":["superseded guidance","time-sharing transactions","interval sales","relative sales value method","buyer's continuing investment","revenue from contracts with customers","real estate sales"],"categories":["Revenue","Recognition","Industry-specific","Transition and effective dates"],"level":"intermediate","topic_title":"Revenue Recognition","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-978-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div> <div class=\"norm-text\"> <table class=\"asc-table\" id=\"SL50392591-162023\"> <tr> <td class=\"entry\"> <strong class=\"ph b\">Paragraph</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Action</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Accounting Standards Update</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Date</strong> </td> </tr> <tr> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Affinity Program</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Amenities</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Assumption</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Continuing Investments</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Continuing Involvement</strong> (2nd def.)</td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Contract-for-Deed</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Exchange</strong> (2nd def.)</td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a> </td> <td class=\"entry\">03/14/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Fixed Time</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Full Accrual Method</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Incentive</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Independent Third Party</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Inducement</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Interval</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Mini-Vacation</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Other than Retail Land Sales</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Owners Association</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Percentage-of-Completion Method</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Phase</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Phase</strong> (2nd def.)</td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a> </td> <td class=\"entry\">03/14/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Planned Amenities</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Points</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Project</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Promised Amenities</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Recourse</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Relative Sales Value Method</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Reload</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Reload Transaction</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Reload Transaction</strong> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a> </td> <td class=\"entry\">03/14/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Rescission</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Right-to-Use</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Sales Value</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Sampler Program</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Tenancy-for-Years</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Time-Share</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Time-Sharing</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Time-Sharing</strong> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a> </td> <td class=\"entry\">03/14/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Time-Sharing Interest</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Time-Sharing Special-Purpose Entity</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Uncollectibility</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Undivided Interest</strong> (2nd def.)</td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a> </td> <td class=\"entry\">03/14/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Unit</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Upgrade</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Upgrade Transaction</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Vacation Club</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/978/#605-978-05-1\" class=\"xref\">978-605-05-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/978/#605-978-10-1\" class=\"xref\">978-605-10-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/978/#605-978-15-1\" class=\"xref\">978-605-15-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/605/978/#605-978-25-1\" class=\"xref\">978-605-25-1 through 25-21</a></div> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/978/#605-978-25-3\" class=\"xref\">978-605-25-3</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a> </td> <td class=\"entry\">03/14/2014</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/978/#605-978-25-12\" class=\"xref\">978-605-25-12</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a> </td> <td class=\"entry\">03/14/2014</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/605/978/#605-978-30-1\" class=\"xref\">978-605-30-1 through 30-10</a></div> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/978/#605-978-30-6\" class=\"xref\">978-605-30-6</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a> </td> <td class=\"entry\">03/14/2014</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/605/978/#605-978-55-1\" class=\"xref\">978-605-55-1 through 55-95</a></div> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/978/#605-978-55-16\" class=\"xref\">978-605-55-16</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a> </td> <td class=\"entry\">03/14/2014</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nAffinity Program | Superseded | Accounting Standards Update No. 2014-09 | 05/28/2014 |\nA…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d813871224e8a85b2f268e5d7a1676033abf98a34b0543f47c93b48cc53cd4b5","downloaded_from":"2026-09-10T00:53:24.836Z","last_downloaded_at":"2026-09-10T00:53:24.836Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479038","source_sha256":"e92e6e8ed672ea89a14dc7b0c399c7385dcc4f73245dc4fd6ef90c83856123dd"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e3d1871dfbacdaf7ef653553e8da63d8f36ea16caca8ab15077112706fd17a16","downloaded_from":"2026-09-10T00:53:24.836Z","last_downloaded_at":"2026-09-10T00:53:24.836Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479038","source_sha256":"e92e6e8ed672ea89a14dc7b0c399c7385dcc4f73245dc4fd6ef90c83856123dd"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:47005e0dfce456db14e891b97586dc584bc6437881da93ad484a0ba4a0ac655a","downloaded_from":"2026-09-10T00:53:24.836Z","last_downloaded_at":"2026-09-10T00:53:24.836Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479038","source_sha256":"e92e6e8ed672ea89a14dc7b0c399c7385dcc4f73245dc4fd6ef90c83856123dd"}},{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-978-05-1","para":"05-1","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":"sha256:6d3cd7df112931656a9f70655382b73061f9fe654fc9598c5381572f317de0d8","downloaded_from":"2026-09-10T00:53:27.085Z","last_downloaded_at":"2026-09-10T00:53:27.085Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478875","source_sha256":"3c00d245a5887d4abcda1fc2a26246c03daa86af2256dd169170fbb097e1b869"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a3e51144164f5208312cd21a4f6fc210e1066286830cafb0fda1d82c55da4096","downloaded_from":"2026-09-10T00:53:27.085Z","last_downloaded_at":"2026-09-10T00:53:27.085Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478875","source_sha256":"3c00d245a5887d4abcda1fc2a26246c03daa86af2256dd169170fbb097e1b869"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b2d6d319322d7c140af143b3342c0e6814fa4c64e256520edd009c2d164a1552","downloaded_from":"2026-09-10T00:53:27.085Z","last_downloaded_at":"2026-09-10T00:53:27.085Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478875","source_sha256":"3c00d245a5887d4abcda1fc2a26246c03daa86af2256dd169170fbb097e1b869"}},{"number":"10","label":"10 Objectives","anchor":"10-objectives","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-978-10-1","para":"10-1","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":"sha256:1ba0036b8e1535dd76bd3de4eeacf006c580eebd380018b39314d5e0bb950cbf","downloaded_from":"2026-09-10T00:53:29.444Z","last_downloaded_at":"2026-09-10T00:53:29.444Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477260","source_sha256":"7ff3ec02b160ab9142ac63d00cc5606ffeaae7ff5a5a852c16fa32a63eccccfc"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c5d8e0e41a9fb32fffcf8e5754f0745047dfd0c8cf2c3f25983fd93884962302","downloaded_from":"2026-09-10T00:53:29.444Z","last_downloaded_at":"2026-09-10T00:53:29.444Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477260","source_sha256":"7ff3ec02b160ab9142ac63d00cc5606ffeaae7ff5a5a852c16fa32a63eccccfc"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:84b410f07512b5ec31e3fb51fbc1084c62006ceca668bc257dfce6c5f9747345","downloaded_from":"2026-09-10T00:53:29.444Z","last_downloaded_at":"2026-09-10T00:53:29.444Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477260","source_sha256":"7ff3ec02b160ab9142ac63d00cc5606ffeaae7ff5a5a852c16fa32a63eccccfc"}},{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-978-15-1","para":"15-1","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:e226d3e18d8910c0a28a6803faacda3a5a1ba47e6393cde823147ed38dbf2c4a","downloaded_from":"2026-09-10T00:53:32.336Z","last_downloaded_at":"2026-09-10T00:53:32.336Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478194","source_sha256":"9e377a93815edab0d059901ccd724aeb6fdf5764297fc6e1c9058bf11fd96513"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d56a0feb1d14ae18af492f7184edea0b7aabe86688b3385fd0a58d8e8c3a6e8c","downloaded_from":"2026-09-10T00:53:32.336Z","last_downloaded_at":"2026-09-10T00:53:32.336Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478194","source_sha256":"9e377a93815edab0d059901ccd724aeb6fdf5764297fc6e1c9058bf11fd96513"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f669ea516c9f5d66204eaaf0690dc0945e737991e08fc6e3639e04c2820e7c8c","downloaded_from":"2026-09-10T00:53:32.336Z","last_downloaded_at":"2026-09-10T00:53:32.336Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478194","source_sha256":"9e377a93815edab0d059901ccd724aeb6fdf5764297fc6e1c9058bf11fd96513"}},{"number":"20","label":"20 Glossary","anchor":"20-glossary","is_sec":false,"groups":[],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bf80daccfc71ebb0d1c9b1bcb06f8014d57392beb32471eb856fa5712af96202","downloaded_from":"2026-09-10T00:53:34.691Z","last_downloaded_at":"2026-09-10T00:53:34.691Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477432","source_sha256":"7882d00c68a3a269f829d78e6d3a6bb1e4f13dae0b62e9fb208b3bcaaebd60a1"}},{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-978-25-1","para":"25-1","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":"sha256:5893890b3b9adfb4b5c6710d69da1ba3217ec0bdb680df5ffbc3d3514bb56e47","downloaded_from":"2026-09-10T00:53:37.225Z","last_downloaded_at":"2026-09-10T00:53:37.225Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477333","source_sha256":"e732d55ccaee40ae9ec1ac9e5f1a68cd28f7fb07f95ead657afa83fe6de4a4d8"}},{"citation":"605-978-25-2","para":"25-2","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:bc8fc2e461a8ca90d3e980c7d8c8c705652dca4e09b8d5d0bd522c744fa92729","downloaded_from":"2026-09-10T00:53:37.225Z","last_downloaded_at":"2026-09-10T00:53:37.225Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477333","source_sha256":"e732d55ccaee40ae9ec1ac9e5f1a68cd28f7fb07f95ead657afa83fe6de4a4d8"}},{"citation":"605-978-25-3","para":"25-3","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:fd6390f5c7fa6643f92f41a93ad693cee309472be2100c0fdb88b59cf98d6da0","downloaded_from":"2026-09-10T00:53:37.225Z","last_downloaded_at":"2026-09-10T00:53:37.225Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477333","source_sha256":"e732d55ccaee40ae9ec1ac9e5f1a68cd28f7fb07f95ead657afa83fe6de4a4d8"}},{"citation":"605-978-25-4","para":"25-4","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":"sha256:6fe30df74a8dc11cdc12a23a776ceb90efebb4021c643cac465af50a91add29d","downloaded_from":"2026-09-10T00:53:37.225Z","last_downloaded_at":"2026-09-10T00:53:37.225Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477333","source_sha256":"e732d55ccaee40ae9ec1ac9e5f1a68cd28f7fb07f95ead657afa83fe6de4a4d8"}},{"citation":"605-978-25-5","para":"25-5","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":"sha256:730349fa2b6859151690bfe3f054e881952b1ddd58d6cb1fea6de6c50d11964b","downloaded_from":"2026-09-10T00:53:37.225Z","last_downloaded_at":"2026-09-10T00:53:37.225Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477333","source_sha256":"e732d55ccaee40ae9ec1ac9e5f1a68cd28f7fb07f95ead657afa83fe6de4a4d8"}},{"citation":"605-978-25-6","para":"25-6","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":"sha256:7e1949013aba2fdd8fa233886ee987a6f50385f62ad322b1971f3e3b70ffc848","downloaded_from":"2026-09-10T00:53:37.225Z","last_downloaded_at":"2026-09-10T00:53:37.225Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477333","source_sha256":"e732d55ccaee40ae9ec1ac9e5f1a68cd28f7fb07f95ead657afa83fe6de4a4d8"}},{"citation":"605-978-25-7","para":"25-7","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:b880b3c7f1ce2b3a42e638f25bcee1d4f6eca0c59c81228a37af18557568dd99","downloaded_from":"2026-09-10T00:53:37.225Z","last_downloaded_at":"2026-09-10T00:53:37.225Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477333","source_sha256":"e732d55ccaee40ae9ec1ac9e5f1a68cd28f7fb07f95ead657afa83fe6de4a4d8"}},{"citation":"605-978-25-8","para":"25-8","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:b13b144db0a35bff1e6d5a83b752a4d9be0ea68c82caee4af5d982cdcbaf8fc9","downloaded_from":"2026-09-10T00:53:37.225Z","last_downloaded_at":"2026-09-10T00:53:37.225Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477333","source_sha256":"e732d55ccaee40ae9ec1ac9e5f1a68cd28f7fb07f95ead657afa83fe6de4a4d8"}},{"citation":"605-978-25-9","para":"25-9","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:a4522ba1637735228329eecb65207322f93c003b08a71be23349c4cd00252439","downloaded_from":"2026-09-10T00:53:37.225Z","last_downloaded_at":"2026-09-10T00:53:37.225Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477333","source_sha256":"e732d55ccaee40ae9ec1ac9e5f1a68cd28f7fb07f95ead657afa83fe6de4a4d8"}},{"citation":"605-978-25-10","para":"25-10","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":"sha256:145c610ae8c631fc413fc56d879d5b9084bb05ed67965aada6846fdf651a5a09","downloaded_from":"2026-09-10T00:53:37.225Z","last_downloaded_at":"2026-09-10T00:53:37.225Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477333","source_sha256":"e732d55ccaee40ae9ec1ac9e5f1a68cd28f7fb07f95ead657afa83fe6de4a4d8"}},{"citation":"605-978-25-11","para":"25-11","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:d3b35be8c74e7803354d70de8fb79771ea3f2bcfafcd79f4c9146f23277998e2","downloaded_from":"2026-09-10T00:53:37.225Z","last_downloaded_at":"2026-09-10T00:53:37.225Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477333","source_sha256":"e732d55ccaee40ae9ec1ac9e5f1a68cd28f7fb07f95ead657afa83fe6de4a4d8"}},{"citation":"605-978-25-12","para":"25-12","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":"sha256:39e4058adbb568aed85a631e21bfa56ebe01dca938a6c6d8d7570959c94d772f","downloaded_from":"2026-09-10T00:53:37.225Z","last_downloaded_at":"2026-09-10T00:53:37.225Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477333","source_sha256":"e732d55ccaee40ae9ec1ac9e5f1a68cd28f7fb07f95ead657afa83fe6de4a4d8"}},{"citation":"605-978-25-13","para":"25-13","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":"sha256:4ba3d3bea722aab82ace23949b0633e29d2953eb9d90bc18591844b73255680d","downloaded_from":"2026-09-10T00:53:37.225Z","last_downloaded_at":"2026-09-10T00:53:37.225Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477333","source_sha256":"e732d55ccaee40ae9ec1ac9e5f1a68cd28f7fb07f95ead657afa83fe6de4a4d8"}},{"citation":"605-978-25-14","para":"25-14","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:b1546a5d185c54203393ff378c8eabd9493d1dfbbf46cac2707eb5e214ea2648","downloaded_from":"2026-09-10T00:53:37.225Z","last_downloaded_at":"2026-09-10T00:53:37.225Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477333","source_sha256":"e732d55ccaee40ae9ec1ac9e5f1a68cd28f7fb07f95ead657afa83fe6de4a4d8"}},{"citation":"605-978-25-15","para":"25-15","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:d18fb5552d60ff281ee8a8d5fbf97c6e9aff497813c16a6582a371cda4666294","downloaded_from":"2026-09-10T00:53:37.225Z","last_downloaded_at":"2026-09-10T00:53:37.225Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477333","source_sha256":"e732d55ccaee40ae9ec1ac9e5f1a68cd28f7fb07f95ead657afa83fe6de4a4d8"}},{"citation":"605-978-25-16","para":"25-16","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":"sha256:1edcf7ad7f6a6fc92c9a10431a930c7a06fed071fa1184507f5fd725342d689b","downloaded_from":"2026-09-10T00:53:37.225Z","last_downloaded_at":"2026-09-10T00:53:37.225Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477333","source_sha256":"e732d55ccaee40ae9ec1ac9e5f1a68cd28f7fb07f95ead657afa83fe6de4a4d8"}},{"citation":"605-978-25-17","para":"25-17","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:eefe54f53a638043142219485a14cd4e9397ca0ee7d68030b345f3401f269423","downloaded_from":"2026-09-10T00:53:37.225Z","last_downloaded_at":"2026-09-10T00:53:37.225Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477333","source_sha256":"e732d55ccaee40ae9ec1ac9e5f1a68cd28f7fb07f95ead657afa83fe6de4a4d8"}},{"citation":"605-978-25-18","para":"25-18","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":"sha256:356d275fbbd6b7c42b7a028cfb1579c68058e913d55f2714a0df4612539a0063","downloaded_from":"2026-09-10T00:53:37.225Z","last_downloaded_at":"2026-09-10T00:53:37.225Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477333","source_sha256":"e732d55ccaee40ae9ec1ac9e5f1a68cd28f7fb07f95ead657afa83fe6de4a4d8"}},{"citation":"605-978-25-19","para":"25-19","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:dd04510c51ff1f4a6c2ce0ebcaad7093f31f31ed83ce84a91d183f3d01c8f318","downloaded_from":"2026-09-10T00:53:37.225Z","last_downloaded_at":"2026-09-10T00:53:37.225Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477333","source_sha256":"e732d55ccaee40ae9ec1ac9e5f1a68cd28f7fb07f95ead657afa83fe6de4a4d8"}},{"citation":"605-978-25-20","para":"25-20","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":"sha256:3af986345d9f338f0cdff6440f37501741c0df7007ba252c970dfa2e47ba603d","downloaded_from":"2026-09-10T00:53:37.225Z","last_downloaded_at":"2026-09-10T00:53:37.225Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477333","source_sha256":"e732d55ccaee40ae9ec1ac9e5f1a68cd28f7fb07f95ead657afa83fe6de4a4d8"}},{"citation":"605-978-25-21","para":"25-21","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:e98a5c86158eeea9882466232e0b869d76da1bcf2c12f21c36a90835d84f4de0","downloaded_from":"2026-09-10T00:53:37.225Z","last_downloaded_at":"2026-09-10T00:53:37.225Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477333","source_sha256":"e732d55ccaee40ae9ec1ac9e5f1a68cd28f7fb07f95ead657afa83fe6de4a4d8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c27c750e3b99f382e082d8a661052c356fd4315da48a317176eca8099a673f7","downloaded_from":"2026-09-10T00:53:37.225Z","last_downloaded_at":"2026-09-10T00:53:37.225Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477333","source_sha256":"e732d55ccaee40ae9ec1ac9e5f1a68cd28f7fb07f95ead657afa83fe6de4a4d8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:84f1e0183f6768c44a14b4dd6627ab64d27c9e2bab4c436fd70107a13cefbe0a","downloaded_from":"2026-09-10T00:53:37.225Z","last_downloaded_at":"2026-09-10T00:53:37.225Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477333","source_sha256":"e732d55ccaee40ae9ec1ac9e5f1a68cd28f7fb07f95ead657afa83fe6de4a4d8"}},{"number":"30","label":"30 Initial Measurement","anchor":"30-initial-measurement","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-978-30-1","para":"30-1","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:f126aba93a401873c913cd80fec10a93c0236127e39baf56e926d47517db11db","downloaded_from":"2026-09-10T00:53:40.488Z","last_downloaded_at":"2026-09-10T00:53:40.488Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479114","source_sha256":"dd21bf014eb2f5e2fbedd6b82db6194619012dc704d683988100645d6170d596"}},{"citation":"605-978-30-2","para":"30-2","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:b4b6e951e63f48d0f64507a8c3ae20f023108b3c510abd9481e89981f164f3ff","downloaded_from":"2026-09-10T00:53:40.488Z","last_downloaded_at":"2026-09-10T00:53:40.488Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479114","source_sha256":"dd21bf014eb2f5e2fbedd6b82db6194619012dc704d683988100645d6170d596"}},{"citation":"605-978-30-3","para":"30-3","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":"sha256:589e783758a2a05959e1ca8a061f10c7cd8b059b182122bb562cb6fe9ebe3f9d","downloaded_from":"2026-09-10T00:53:40.488Z","last_downloaded_at":"2026-09-10T00:53:40.488Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479114","source_sha256":"dd21bf014eb2f5e2fbedd6b82db6194619012dc704d683988100645d6170d596"}},{"citation":"605-978-30-4","para":"30-4","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":"sha256:5d1cbc713d43105dee972ae03ea3fe0ef928750055ae75b4a5d78c004efa5d36","downloaded_from":"2026-09-10T00:53:40.488Z","last_downloaded_at":"2026-09-10T00:53:40.488Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479114","source_sha256":"dd21bf014eb2f5e2fbedd6b82db6194619012dc704d683988100645d6170d596"}},{"citation":"605-978-30-5","para":"30-5","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:b46a525f7ba87c609309a45963a8a94f38d3b394ef7553e49cc6a634492c75c7","downloaded_from":"2026-09-10T00:53:40.488Z","last_downloaded_at":"2026-09-10T00:53:40.488Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479114","source_sha256":"dd21bf014eb2f5e2fbedd6b82db6194619012dc704d683988100645d6170d596"}},{"citation":"605-978-30-6","para":"30-6","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":"sha256:14828d4a3c23b491a899ccb1ced50704bc5bb655fe59ae0a0e9182f50719ecfb","downloaded_from":"2026-09-10T00:53:40.488Z","last_downloaded_at":"2026-09-10T00:53:40.488Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479114","source_sha256":"dd21bf014eb2f5e2fbedd6b82db6194619012dc704d683988100645d6170d596"}},{"citation":"605-978-30-7","para":"30-7","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":"sha256:137722e67c491bcf93ca24b0dfe645442ffa2b153416d9272083a1413c8accb9","downloaded_from":"2026-09-10T00:53:40.488Z","last_downloaded_at":"2026-09-10T00:53:40.488Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479114","source_sha256":"dd21bf014eb2f5e2fbedd6b82db6194619012dc704d683988100645d6170d596"}},{"citation":"605-978-30-8","para":"30-8","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":"sha256:131cf89485480f3ddc8316819930d51d48a05ecd7291be70aa6e88491bc65f75","downloaded_from":"2026-09-10T00:53:40.488Z","last_downloaded_at":"2026-09-10T00:53:40.488Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479114","source_sha256":"dd21bf014eb2f5e2fbedd6b82db6194619012dc704d683988100645d6170d596"}},{"citation":"605-978-30-9","para":"30-9","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:dea6be61cc9ada4e780e1774a778d0e837264eed66f046bdc0e3764b7bce06ce","downloaded_from":"2026-09-10T00:53:40.488Z","last_downloaded_at":"2026-09-10T00:53:40.488Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479114","source_sha256":"dd21bf014eb2f5e2fbedd6b82db6194619012dc704d683988100645d6170d596"}},{"citation":"605-978-30-10","para":"30-10","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:c9cebc223f676022eaa252e922cd9f6da1fd568cc5920768ebc7e43d47c62947","downloaded_from":"2026-09-10T00:53:40.488Z","last_downloaded_at":"2026-09-10T00:53:40.488Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479114","source_sha256":"dd21bf014eb2f5e2fbedd6b82db6194619012dc704d683988100645d6170d596"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a365c5516d6e56f5db54b89bd1c6ce2b99fd347358b5cabdf36e3a4b8328f70","downloaded_from":"2026-09-10T00:53:40.488Z","last_downloaded_at":"2026-09-10T00:53:40.488Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479114","source_sha256":"dd21bf014eb2f5e2fbedd6b82db6194619012dc704d683988100645d6170d596"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:289c74d46ad54c354521f4e23f2065b66b8faff8847ebdf0ce8ed7e32e2f574b","downloaded_from":"2026-09-10T00:53:40.488Z","last_downloaded_at":"2026-09-10T00:53:40.488Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479114","source_sha256":"dd21bf014eb2f5e2fbedd6b82db6194619012dc704d683988100645d6170d596"}},{"number":"55","label":"55 Implementation Guidance and Illustrations","anchor":"55-implementation-guidance-and-illustrations","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-978-55-1","para":"55-1","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:b76394494e4b673de4c14c36e7e330ab1cfd8c6320dbe7235766a8c85d42f1b9","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-2","para":"55-2","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":"sha256:38ea63625a5de9e0b1b27af6788ef73e76d03a935518d30d969b96db87dfd109","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-3","para":"55-3","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:f5773d3efd2fe2ec73d5326845044a6e054f944fbaefcd8ae751ac743dea3b0f","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-4","para":"55-4","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":"sha256:9abf9536d4e805f44423af8c90aa337ca21c3690829f385a85948a87598b20c7","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-5","para":"55-5","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":"sha256:2e05fbaa5ab242cad0ff8ec07142bb246baaf6ffb4c13b4816eae9177a2adad2","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-6","para":"55-6","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:b9f0441d5fa60fa3fed6917b573dee8e60f36fe10baaaed88ff8a02b80fcd4f0","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-7","para":"55-7","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":"sha256:3b4efcbff5bb4c5f3bbe20e4c00ab693952daa4d13e4acbcb5b728be68fdf742","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-8","para":"55-8","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:a527deb64de3af29849e15c5f1d34e6006435c23cae4a30dba0155f040ecfe28","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-9","para":"55-9","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":"sha256:7e4222d4d05e81f81e2ede222c55eaa30c535e8ab34d191ff0faa2001daf3029","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-10","para":"55-10","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":"sha256:10ac135343aefa03640a19e4bb1d9e30d890a4d9512f208c0043d5c990946855","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-11","para":"55-11","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":"sha256:1d5ce248a2fef856dda44a2fb703b612b91c1e5b05e478c5df756a0bdb32e572","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-12","para":"55-12","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:ce51ff17c43aed701c92d15ce4c92b164e3ec0994491340330a50721171f1ec7","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-13","para":"55-13","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":"sha256:0cfa62bb8cd9f1a14e2c5ef04656480bbe67a914f6bc595b4b1eb21ced754ed7","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-14","para":"55-14","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:ee9e6c08be8ad11104367609e3121cf041077be10f30185102a2a144f5be4637","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-15","para":"55-15","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:c22f4c68f3198ce919d409a77dd9c5c04d69e4ebff59776b5a6de1b28b69176e","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-16","para":"55-16","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":"sha256:63bd180e98bae5b10b12007ed1795a2cf0e324db710201bcdbfe3532ca045d8e","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-17","para":"55-17","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":"sha256:1711f3ab2926e68cf70977707e4ee18f7738cafc2c19a622b2625b8362b1b210","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-18","para":"55-18","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:bbced9b5577549ad39265613a8c08bf025b93db9bbc644725a0c30c697e9361b","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-19","para":"55-19","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:e0efd8bf4da72c9cb7159f1e364f481537c1a948f08cd3390036f9db52c6a715","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-20","para":"55-20","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:c77cb7f9e1b8a3c62890dc3723e527bd82a525dc507a4692f2ea639c7d99c853","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-21","para":"55-21","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":"sha256:6aa89cb3e52384c4f5ce602c46b2249d16314b1b68ee93dd2cae31f5a93ea40b","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-22","para":"55-22","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":"sha256:7a064778b5dd0ce643e6443312cabcf4dfddaaa42ba5b9ae6d9d39910db7c68f","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-23","para":"55-23","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:e31fef0eb5aa7a0a5144dfa2425fcbbf30d8e087d3c8d5f6b945e9dff5fbe1a6","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-24","para":"55-24","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":"sha256:602d84a12e5bbc918faa26b189ea1cebde6b557f0595b690aa66c4381335619e","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-25","para":"55-25","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":"sha256:2ae23f8f7138222d93a96ba7fb25e5ab89c0d999f6bd6e819de4ae2474ea8112","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-26","para":"55-26","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":"sha256:9be517993ca746771cbfedf4eb05f2b6db00aa3d3516d0bb7be3abb51c04e8e9","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-27","para":"55-27","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":"sha256:18168db783306e8c70c7f22bd40483a6d4bde32e7b9a84ec1028e5d793890310","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-28","para":"55-28","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":"sha256:9c7b558fe9d481bc3898cc5ee7377e9bdd2789ff024e6f051d53ba54def1632e","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-29","para":"55-29","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:f892f99f89c1c733f2c536d282f346205ef00c9ac56720bba40342263198e6f6","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-30","para":"55-30","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":"sha256:864a43ca70b8e3a972405ea9160e3cc74735f4efdde2dda615cb58114b3f7c94","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-31","para":"55-31","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":"sha256:3aada9383cafee55379e74cd9fa8504453f76d9ec9c5d207e83c00119470e855","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-32","para":"55-32","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":"sha256:46baad8c6ebdae154d1e44f6afa170437d704f2dea9120eb3359103672c1b361","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-33","para":"55-33","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":"sha256:0937264c454a16b139a45957be18949ee6c067f96b3ebfc57c0810f797ee35e6","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-34","para":"55-34","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:b9c09da6ae9e314c5a28b6a2cccc71526c990376a136d1172296c019c77b5ed4","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-35","para":"55-35","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":"sha256:6a193d2f59a01228314069e81dd41c063bb67176aee0f1bc7a64ac705ed26d35","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-36","para":"55-36","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":"sha256:37bf29595ea77553deed5637973f241c53f195ed709a0802717be407427deb72","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-37","para":"55-37","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":"sha256:8776f8f3b7c6e268e1a073430facec0a3e3bf629a3261bf14cce838452cad741","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-38","para":"55-38","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:cd3bbec5247f8533d10887db5bc64fbf526e62af9ffe224c8ac952f1d3cd3ef1","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-39","para":"55-39","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":"sha256:4ea20bf356ffbb1d4a1fd60ea8506b37e146f8193f9ae799df307cedf6413675","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-40","para":"55-40","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:b42f07b10c5652aa5f3945fa80ee9373019d989ed8e78f3951fc3b95024a4b09","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-41","para":"55-41","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:e2da0f69f2a0b0591f8e2d5c3eb9dd8f557562cad5dfb9fda149149cad802f85","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-42","para":"55-42","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:ff62156a2aa8a8457df87f536b933dee2383e121d4af89ce58a4af259a373b99","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-43","para":"55-43","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":"sha256:76a7e5f9f04d2a724bd9bb65ae63b4e8aebf95b5f552184797a56151c23943bb","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-44","para":"55-44","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":"sha256:25bdeeadaf4fec3e12d5c4b467be337dd56099e583e9cbd7f1a637518a507965","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-45","para":"55-45","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":"sha256:85debc634f7992b07d111413156e486d8679c5130caa14b1e8a5b7539b456103","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-46","para":"55-46","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":"sha256:6323bb6e7888f4665f9a7f844e945b639fcb30e7b1677b01c6752b5e88157a9c","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-47","para":"55-47","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":"sha256:53c9621470d8df70e12c2179b6bc24f7481c5a77cefdf51a2055cb6f97abe1ef","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-48","para":"55-48","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:eda058b745ff7ec5887e6902d979ef9177dee364d1d131bb9ac621ce0fbb1a3f","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-49","para":"55-49","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:d42d353dcedd5e8e3e5b584107722b84fcfd2f5e4508f595fd411794e923a716","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-50","para":"55-50","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":"sha256:2eb16b0ad2177d27dc65f3955420c9142df762f70400d484ca3bb158f1db84f1","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-51","para":"55-51","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:e811f328b1c18c78cc6182b898dba2c7c14386e6bdf0ff7f766cb7e9238bcc46","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-52","para":"55-52","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":"sha256:441fcd8655d93a9954c9520c96daf68b6b837c8da7937f17627cc806a593e727","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-53","para":"55-53","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:a75a4029ebed2dde1d06d991442420da948b5e795311b0762a6ec2c9cf28bdfe","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-54","para":"55-54","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":"sha256:6fe8d3617f54ecd7e03741abdb1b247c4d5548839a5d62149069068f5381babb","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-55","para":"55-55","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:d2b246d0be14703228d44af8737e0e76342b03d7818b0eabe9c4274197702959","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-56","para":"55-56","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:eda2503c1269ec3b069ca57a07b5e200c7124d76478cdb9b073e61a2ddc6d3e8","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-57","para":"55-57","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:aab1c7cac4f80f948faf80c933c00b46e01eaec40c5d81689b25b02911a7e2d3","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-58","para":"55-58","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":"sha256:750fb8fec9c3cf30c98a51c2583c3910ea6f240aa374a565a8763c53b1e18568","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-59","para":"55-59","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:ffd524fdeaeb2e5abca92908cfd11caee1d9b3c9daefebf88a70e45b10b555d4","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-60","para":"55-60","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":"sha256:5a674d288e23d773600552e2b797d52db59ab90851abc2948cea579b77d89849","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-61","para":"55-61","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":"sha256:11ee102aa86bba37f0ef2cc29713bd66002dfa47a699fb42b398429c2bad4e04","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-62","para":"55-62","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:fd21fa248d502691c9ea26d3a3878aa5a4526227d55ac5858aead2d4bddb19aa","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-63","para":"55-63","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:f79df5114285af9cce30e916a927ddcadef28e53b3c5f8e6b3a2f7bf0dd27ede","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-64","para":"55-64","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:bf7a8f8573db1828608effb8d97537b00293e0676ed1b10f14feddd05851add9","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-65","para":"55-65","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:e6f15a9acd680ab6578cb39ba4a248cc376ab4cde1dcd6f8cddde092dd9789ea","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-66","para":"55-66","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:c16dad890aa62f10c9cf41075d47a2ebd8eb279bef66b3582eefddb108656cb9","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-67","para":"55-67","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:fe2a8ec01e1c8cddd35272715cd406405156fc3ccae5e099a87064f89bcb5240","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-68","para":"55-68","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:f4175a86b0399d03e961f42d0498c81fb8fbd179d9d70ca89b1ed678796b2e59","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-69","para":"55-69","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":"sha256:99ee2f5245075397d6b455bf2b74258f5569830be860df5e911ccaf56bab5ac4","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-70","para":"55-70","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":"sha256:2cd0ea701e2f15f19aeee39d5171d348edbbc2d3604594193bfaf8613cbf557e","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-71","para":"55-71","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:fd767e3984bb648ac4aa3cca32bd5f76a0a560e77dfc18e149074e09502b3d24","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-72","para":"55-72","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":"sha256:2a4bd6aa8b89177dc0550afecda0f5250280b31d470265ce616f653eb04df5d4","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-73","para":"55-73","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:f18414cb3fd7b1c1b2b7eb85bf447b4cf1795a9f4ed48341c29622bf270a5df4","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-74","para":"55-74","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:d56d410227107c8e9a3e4552671ea2e4ece6714e4100aa24b2976c3fbe64464b","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-75","para":"55-75","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":"sha256:6ec09127797d8869dec6c30616fce097f5550cc1cbbcf35c12f6597e61b9a257","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-76","para":"55-76","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:fa67d83cd8be3608eeec53ee90b70af2eab83f935b5eea1323bc38308752ba3c","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-77","para":"55-77","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":"sha256:9bf8ad83f1dc544628b7b1a21a3ce53168c8741c25ac0c6a6c36093875b8f34b","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-78","para":"55-78","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":"sha256:8ebd569f49ba7be6fecd8cd71bca1175d38f0d098fd82ecc268770ede7d27dbd","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-79","para":"55-79","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":"sha256:1307f43b4280c3f0ca3ba5de06637c36e18f60244cab2d6f69cb42a896da06eb","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-80","para":"55-80","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:b1acc7a8c53859aba90e244508186aa3d2cae8faf0225b42646d0466e6cde5e0","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-81","para":"55-81","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:ec5582826549a261ce9dbb90565f7722ed8b6306282acf8cb68f4b219ee83ce1","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-82","para":"55-82","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":"sha256:268a3ec837429db0a1fac657e709e6ad2f585cbdf5243f75144e2b14564d5766","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-83","para":"55-83","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":"sha256:1269e14bdbc06f97e277c802f8bb1922b79c64ed2126c2c700321533334741c6","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-84","para":"55-84","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:c25d0d6d720d723f6f3fe60ad84cacf0b4815a52b47ed38fe619dc856b99c5d8","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-85","para":"55-85","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":"sha256:65f9780f4715138204ee57e72a168a57c68650dfc95c39f24bfaaac1106014f4","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-86","para":"55-86","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":"sha256:1163142bcc4f4ce1a3fd5c95dc419a7a066f1df646d3c4178fe51d814b238ab0","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-87","para":"55-87","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":"sha256:901ad5ec62e8a5f197f15466857b4ce16b141bc2d47498dfd727124b5f7106f1","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-88","para":"55-88","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:bc2004d7438b2181c6d01456997a2ab83e7ce353e8f3474f76635de1271225fb","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-89","para":"55-89","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":"sha256:076b83007048d722371359d6e6f17c4d7ff6c22fdcdf870afed7d5a8642a3b67","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-90","para":"55-90","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":"sha256:2e43c770a47b693619ca56a5a058597616ee5637ce6da2fa739854c04931321f","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-91","para":"55-91","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:a5701ebe174e1db04524597fc403724b18467c65810acca563c578cc66f041f1","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-92","para":"55-92","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":"sha256:238ff90753d0873fd3a68fd79e98cd2b8e3cff0a660fbe9022954655f2946865","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-93","para":"55-93","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":"sha256:87a1ee6683b4ffc4b190c5af15213e8b62a1751322a56ddffa235f75c757f681","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-94","para":"55-94","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":"sha256:79f5f9d2a49a5f01d9e9e5f0e979f8453af2cb65a7d7641878efe6c8f94b7298","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}},{"citation":"605-978-55-95","para":"55-95","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":"sha256:581b27e7f6b599b390ee33d55d2bfdd9f21a1aa32a3cae539e55ca55dfb5ac56","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b1e883495307cab19a60d8bca4a66406a09d28796bb4bde0981e0598795d3a33","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7061e5bdf1c2183be8a66d4e1b792445be842b0615ed5fe2c0c2b9030898be15","downloaded_from":"2026-09-10T00:53:43.671Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477342","source_sha256":"1bc4552d32cb50f3ed5fd4cbe6562ac8054871fffbdb78160d53fdcb74c4cf8d"}}],"enrichment":{"summary":"ASC 605-978 formerly contained the specialized revenue recognition guidance for real estate time-sharing transactions (interval sales, vacation clubs), including profit recognition tests, buyer's commitment and continuing investment thresholds, relative sales value accounting, and reload/upgrade transactions. Every paragraph in every section of the subtopic was superseded by Accounting Standards Update No. 2014-09. Time-sharing revenue is now accounted for under ASC 606, with transfers of real estate outside a customer contract addressed in ASC 610-20.","key_points":["All sections of 605-978 (05, 10, 15, 25, 30, and 55) were superseded by Accounting Standards Update No. 2014-09, so no operative guidance remains in this subtopic.","The former recognition guidance at 605-978-25-1 through 605-978-25-21 (buyer's commitment, continuing investment, percentage-of-completion, reload and upgrade transactions) is no longer authoritative.","The former measurement guidance at 605-978-30-1 through 605-978-30-10 (sales value, relative sales value method) is likewise superseded.","The extensive implementation guidance and illustrations at 605-978-55-1 through 605-978-55-95 were removed in their entirety.","Time-share interval and vacation-ownership sales are now evaluated under the contract-with-a-customer model in ASC 606 (see 606-10-25-1), with ASC 610-20 applying to transfers of nonfinancial assets to noncustomers."],"categories":["Revenue","Recognition","Industry-specific","Transition and effective dates"],"audience_level":"intermediate","student_note":"Cite this subtopic only to show that the legacy time-share revenue rules were eliminated by ASU 2014-09; the common mistake is still applying old tests such as adequacy of the buyer's down payment or percentage-of-completion profit recognition when ASC 606 (or ASC 610-20 for noncustomer transfers) now controls.","related_topics":["606","610-20","978","970","360","340-40"],"key_concepts":["superseded guidance","time-sharing transactions","interval sales","relative sales value method","buyer's continuing investment","revenue from contracts with customers","real estate sales"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd7fbd9181dbd0acc306290f7ceb6b80ceceb837f497880044f6fcde35a7732a","downloaded_from":"2026-09-10T00:53:24.836Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"605-970","title":"Real Estate—General","topic_title":"Revenue Recognition","score":0.9335,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a77dfbf445074184e4e89f3b2e995f3f5315f55d3bfd840ea02ffbc47717cb99","downloaded_from":"2026-09-10T00:51:52.240Z","last_downloaded_at":"2026-09-10T00:52:20.317Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"605-25","title":"Multiple-Element Arrangements","topic_title":"Revenue Recognition","score":0.9003,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b245a9159e21d2ce7bdfc51422d7334ec4961efdd3e1e6ae954f51320ef66f7","downloaded_from":"2026-09-10T00:42:38.143Z","last_downloaded_at":"2026-09-10T00:43:01.961Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"605-976","title":"Real Estate—Retail Land","topic_title":"Revenue Recognition","score":0.8952,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:302d8d4cda40975d5474a27843e7b2740afdeb3a18c99db8500a89235e471a6e","downloaded_from":"2026-09-10T00:53:06.353Z","last_downloaded_at":"2026-09-10T00:53:21.715Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"605-926","title":"Entertainment—Films","topic_title":"Revenue Recognition","score":0.8634,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:53c477fe0a2a0e76137daaf96256b72798b61d8dd59b39192eead0ab96eeb62a","downloaded_from":"2026-09-10T00:47:51.885Z","last_downloaded_at":"2026-09-10T00:48:09.300Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"605-45","title":"Principal Agent Considerations","topic_title":"Revenue Recognition","score":0.8513,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a0a8fca95c21f0c4c1d101fc7d051d1da91be7a165c2bd172d51d48ab2b6a43a","downloaded_from":"2026-09-10T00:44:32.941Z","last_downloaded_at":"2026-09-10T00:45:00.697Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"605-946","title":"Financial Services—Investment Companies","topic_title":"Revenue Recognition","score":0.8486,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:90d5b99966637325f2a075bdb5872a07d8fdcc4714e7f017bb73588a8c8b930d","downloaded_from":"2026-09-10T00:49:48.732Z","last_downloaded_at":"2026-09-10T00:50:00.714Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}],"prev":{"number":"605-976","title":"Real Estate—Retail Land","topic_title":"Revenue Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:39229fba170c0cf1126baac506a532099ea0c9a68717dcc73b5e52848984f05d","downloaded_from":"2026-09-10T00:53:06.353Z","last_downloaded_at":"2026-09-10T00:53:21.715Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"next":{"number":"605-980","title":"Regulated Operations","topic_title":"Revenue Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32f88fb233d6940479be6b0b25d7c136886316572c77305164401f1dbe184332","downloaded_from":"2026-09-10T00:53:45.930Z","last_downloaded_at":"2026-09-10T00:54:08.764Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df28332bbc71ffb5f63c5a5da6ec05092aa7745206c21f7b4f657273c018ae6a","downloaded_from":"2026-09-10T00:53:24.836Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}