{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/605/980/#35-subsequent-measurement","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.","topic":"605","topic_title":"Revenue Recognition","subtopic":"605-980","subtopic_title":"Regulated Operations","section":{"number":"35","label":"35 Subsequent Measurement","anchor":"35-subsequent-measurement","is_sec":false,"groups":[{"block":null,"heading":"Alternative Revenue Programs—Revenue Collected Subject to Refund","paragraphs":[{"citation":"605-980-35-1","para":"35-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_4766007B-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">If a provision for estimated refunds is required by the criteria in paragraph <a href=\"/asc/450/20/#450-20-25-2\" class=\"xref\">450-20-25-2</a>, it shall be adjusted subsequently if the estimate of the refund changes (see paragraph <a href=\"/asc/405/980/#405-980-25-1\" class=\"xref\">980-405-25-1(a)</a>). </span></span></div></div>","snippet":"If a provision for estimated refunds is required by the criteria in paragraph 450-20-25-2, it shall be adjusted subsequently if the estimate of the refund changes (see paragraph 980-405-25-1(a)).","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f93c3a9624dee2f995e131b5e708581e5178f83a6c98396f0dc8fa30686efd77","downloaded_from":"2026-09-10T00:54:00.780Z","last_downloaded_at":"2026-09-10T00:54:00.780Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477871","source_sha256":"a409051c89b52fdeec214d7a7d842200cca9a051b0dcee1e4b7af793a3118061"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:970ddd5369ce510d977d7fa1a4669c01889f70af269fb27a43801aa0c579c92f","downloaded_from":"2026-09-10T00:54:00.780Z","last_downloaded_at":"2026-09-10T00:54:00.780Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477871","source_sha256":"a409051c89b52fdeec214d7a7d842200cca9a051b0dcee1e4b7af793a3118061"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:357d93b49f61bac00ca624b9bd18e3408e9a1c193862aaf0735e51a217efa2cc","downloaded_from":"2026-09-10T00:54:00.780Z","last_downloaded_at":"2026-09-10T00:54:00.780Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477871","source_sha256":"a409051c89b52fdeec214d7a7d842200cca9a051b0dcee1e4b7af793a3118061"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:357d93b49f61bac00ca624b9bd18e3408e9a1c193862aaf0735e51a217efa2cc","downloaded_from":"2026-09-10T00:54:00.780Z","last_downloaded_at":"2026-09-10T00:54:00.780Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477871","source_sha256":"a409051c89b52fdeec214d7a7d842200cca9a051b0dcee1e4b7af793a3118061"}}