# ASC 605-985-25: Revenue Recognition — Software — 25 Recognition Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/605/985/#25-recognition) Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:5af93c5a7733f45083129c7c06e27b35965bed1f13e0c86efbaa43b530519ae3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-985-25: 25 Recognition [Read section](https://asc.understandingaccounting.org/asc/605/985/#25-recognition) SEC content: no ##### [605-985-25-1](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:8ab0530819073501e8a263c58ea8d4d33c5d6eabb37a577c621501e0710fd153 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). #### Software Requiring Significant Production, Modification, or Customization ##### [605-985-25-2](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:11a6a8c16863c952c8b5af92c74bfa8f3050acc83b9ced5a623cdae06d36eb6b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. If an arrangement to deliver software or a software system, either alone or together with other products or services, requires significant production, modification, or customization of software, the entire arrangement shall be accounted for in conformity with Topic 606 on [revenue](https://asc.understandingaccounting.org/glossary/r/#revenue "Inflows or other enhancements of assets of an entity or settlements of its liabilities (or a combination of both) from delivering or producing goods, rendering services, or other activities that constitute the entity's ongoing major or central operations.") from [contracts](https://asc.understandingaccounting.org/glossary/c/#contract "An agreement between two or more parties that creates enforceable rights and obligations.") with [customers](https://asc.understandingaccounting.org/glossary/c/#customer "A party that has contracted with an entity to obtain goods or services that are an output of the entity's ordinary activities in exchange for consideration.") and Subtopic 605-35 on provision for losses on contracts. ##### [605-985-25-3](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-3) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:937e3aea8fa69715685f39bcb1c2bbe86d7a09568acabb3ada5ff644a05374a6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-4](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-4) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:af792ff865254efbae814d8d056ea7b84670a6e3e94ed450dd067927afa21057 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-5](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-5) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:b820f0d11259748b813c8f111e07290cc9f9b61ee2b03edf5968ea9507641766 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-6](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-6) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:083b20e7afe638240049bc8c8c4678da5533dd7e63909f30d0fdf48e4fbdc638 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). #### Determining the Need for a Provision for Loss on a Contract ##### [605-985-25-7](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-7) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:3b7e2ef8f25f5c7d60641a75f8778ed8d68c8438524a6242f8902e5eac9d06d8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. If it becomes [probable](https://asc.understandingaccounting.org/glossary/p/#probable "The future event or events are likely to occur.") that the amount of the [transaction price](https://asc.understandingaccounting.org/glossary/t/#transaction-price "The amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties.") allocated to an unsatisfied or partially unsatisfied [performance obligation](https://asc.understandingaccounting.org/glossary/p/#performance-obligation "A promise in a contract with a customer to transfer to the customer either: A good or service (or a bundle of goods or services) that is distinct A series of distinct goods or services that are substantially the same and that have the same pattern of transfer to the customer.") in accordance with Topic 606 on revenue from contracts with customers will result in a loss on that performance obligation, the loss shall be recognized pursuant to Topic 450. ##### [605-985-25-8](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-8) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:a7199482b0aa87e16e1953e38e4ad7530aa82848d24718171509fb81c320dcb6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-9](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-9) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:02c556f9a7cea96d5e11bc811cc0005c14a85bb0cef2ad581589f5debb70c211 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-10](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-10) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:050fe461ff11afe78f9186f64c858d4f536f31017598b0fdfafce1afeb533958 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-11](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-11) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:7b5c36129b77f9a1bd495b5275136c92778aacbeff70de80fc7154010a97b60b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-13](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-13) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:b8481532c544da705f8d22f8db4a832cf82df49cff0860b67b0463b8cfa8dbf9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-15](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-15) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:52f6594824dfcbe7977d5a8014104dfa8e0dcc486b6dffb8f90abe5e57054030 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-16](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-16) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:fe4ab98f96def5e19856432eb873201afe35693dd2c7cb849c0c3ec95dbfec1e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-17](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-17) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:d985d0f96424c21831cf5557cafc3d82f0bf9008c3f2ece2b8f518bf8351a8c4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-33](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-33) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:f8449819ceeb30665fc38a5df80d5ddabf86d4d58b171f246919b8000c30caf5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-34](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-34) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:0b0f29c53a0533cede33133be09bfc766276ae377f01e90a8b0239c3fb458226 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-35](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-35) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:3187a165f9734eeab378f3c46de759ede9a545c4ec4d8a5cd2dcc16fad989534 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-36](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-36) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:7ff93f2f357b9dcf27d71c731c48b71b4e4f4edc3de49813910abebd296a4338 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-37](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-37) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:d14574f2f68f87cdcbbd31f7187505085f38d959e4e6ade4a600debb2d009750 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-38](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-38) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:5b8a78131485419c732b2983a4ca1fea0136d499af43c8c015ff8aef476502c6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-39](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-39) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:4bca5988ad7690ef8d005d446c5eefbcde8429836e97d5def9da3bd6191e2cba Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-40](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-40) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:7db025b3395fa3cb5ad845c8cfa0058a527a6c827457456803537deccb09fef0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-41](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-41) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:63bf381cf9eada1bfc2f98ee633b09525f4dec209d7bea2c7d486f7752d6235d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-42](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-42) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:a2a8b160d82a9c189060b2e7296b378a54acf4c263a2ff7f273b010984d7317f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-43](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-43) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:1ab616b3b5388cc9fd66c8e787e8fc3b9dc7cba06c426ecdbf7171cf2764c905 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-44](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-44) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:1f69d77d2c3dd106fcde083aa8fd14dbc9b07978c6b253bd06f681db15205d1a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-45](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-45) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:75bab5fa7b9161426227d81d6160804dbb7a420dddf0d60dcf69b8255d2cb18c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-46](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-46) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:99772e4d5179f3d71558f56b89b3d753a735129f5f39e86b10388e4ef1728602 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-47](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-47) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:b3efd6713320ae3cca274c0fc8b2de733216dcf93267ad2dda708e9905f2a881 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-48](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-48) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:dcc6a39472b7e6d83afcfd2185442a6a6910715eb318d082b665675c8c842c98 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-49](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-49) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:6192c804b1de84d8b935c2b2baf1626e0b090cc14a10eb1c30656f4c0b5345ae Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-50](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-50) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:de2811be789e6671c3c6bfa3bab6c25587c4c77baf68e7fd124581c1c844306f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-51](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-51) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:a50b42cde9973174464d83f2ae7986b9cf4aebffecd2725fba9fe3449fbdd3fb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-52](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-52) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:b990b621a68cf6286542847b3d79f4aaaba6ca3eb0c4c19dd98adfb965635fe4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-53](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-53) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:6104a497585ff45c920c738238ef8f2c6a9e932856a9873a19e1edd8d6af5c7e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-54](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-54) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:9e1c6fce5cd4503058559a11da7a79efe26f69abe1f0356dd6fb1dcf115db78c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-55](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-55) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:c902f9415ac398e5dcbcb21252ba536d3f264c435abbfe0c1c0113078ceaf3aa Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-56](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-56) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:80ee2db88ef740b20db80aeb50bd5b64950168032ab74a831e7605552bfb0d16 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-57](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-57) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:04630ddd8226d82018fc087e17d8203a610ff24869ec412d6c9e99849b563f99 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-58](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-58) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:d334e32db48983062db9bf611da3803386ce33fb9573e53690d7d8e25e39bdf2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-59](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-59) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:1b3fcf28f955df422149b886150ffa5f4e5b55a49c9bb7710eed7d04d51d037c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-60](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-60) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:c9052175eda3caf356b682e45cdfc481367c8f2fafc666a57a8380ce93431606 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-61](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-61) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:f2c76d0d984a0701f07c2820b918e4a998256d52613e540655e9d1bef0d6dd22 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-62](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-62) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:6fc178a41dc6cd9ce77ad7b3fa5e049148ae01039e57730293b4947a9252cfb7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-63](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-63) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:77d5476550581eb76d18ed4770a833368cf6091bc5783dc10d53ab4ae7c4df7a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-63A](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-63A) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:80ef72e1a9392346f974572c77d6f76e4225904408dbbe57451224a555f467e2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-64](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-64) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:72a94e857fada7f85b7df4dce0d765999346326cb0038c3d76975994d1028469 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-65](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-65) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:fd31070c1b509d416f91d3326d801f6c806010210c17dd52657dc22aa432d40a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-66](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-66) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:28700f10d38aba0c35a25af223edece95312890d40e5fa2f5184a46d2f5f4de9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-67](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-67) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:7f20766ab08489a0a9bd4ab7147f7da59f2754090e8dee7aefb9265646027b70 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-68](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-68) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:686c56845b21cc9578eda62df641d3dea2ce57e3e0bf45f720d371f11a60580b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-69](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-69) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:720d3f53f21c3ab54cdfd0d0eb2bda81d26b99f100d2dd0063571f0fbef9e5bb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-70](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-70) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:3dff7340717c250f57bee96e7bfc3bd9439671d183e4c3ca72445d26df62957f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-71](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-71) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:50ac1c2c794e2f72af9f75fccebd6874284e44878979be219acf4c35478daaa8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-72](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-72) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:4d41d3c0dff8f39c0d3e03c551d0aa0d8530fdec1ffd9a471b6846ea0c43d5c8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-73](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-73) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:3a3999606795f8ee8091a7f55077354a880b44b5c96e9c447446dd1bef2a88cb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-74](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-74) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:2d4095a2b1a7bbfcd718106b5c5d642d84ba40faaaf46618dfd0526f8284660b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-75](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-75) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:2122f2125f91fcfa8b8081d76003fe10166910b054fbbd964093a8e38edb8dda Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-76](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-76) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:8f9832c11c3d99f66c797b4c186aeab6e5b89774de581086f90b18d88453107c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-77](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-77) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:87c7d259cf26146596db01448f737372ce6c3cebdbbe504be24f1691973b5596 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-78](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-78) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:fd2303db09907206a6eb279e9303a18a126235929673ca49f52b45c032ce098d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-79](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-79) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:d4cf94e245fd02b387a27407e07ec9f1181fd6414e1600ca0a3eaf417c3dfd6d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-80](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-80) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:c2582659cad2719e93d88ae43f9dd3601602764124bbc59b35c09bbf62ef915b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-81](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-81) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:46eaedec59fa10c70ae091880601b779286c03eaa800781f55d489f77cb5ec62 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-82](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-82) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:e056fe8ac04492cd31be477d3a5fbdd37f3e250b9888c1ea0d7cb72501e2e207 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-83](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-83) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:6ee17b88cc40112620e05693f6ce2eac5261e444e19400620cb9ff63e87bee98 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-84](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-84) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:b778dfbce32be087246a9c13210fdd1d081d3d4770911d930072b7e88bf1ec9a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-85](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-85) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:4bf2060f26b39f11757eb8bc364e2f373d2b1b2977681ca9736a0830fcb6c5b8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-86](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-86) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:0036227ac1d825c488066cac88531be80213f2baa3c5e91a4d4111db5bbb5011 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-87](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-87) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:94cca3cac58a0ec7f82f1cf4e2d3b331462a93b0a8482c6f64b8b321317c4429 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-88](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-88) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:952c939882ce6bb28d87e24c750afaa437780a6d1f5f79cfd97c35f2179759c7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-89](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-89) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:a7ded46498fc913c4dd9c31bc42b982d67bd16683634cd49178652d0a73b54e5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-90](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-90) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:9c890db100766f18c1748525c29f29f15149a7d8263a4da3fa31b4a41439ba29 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-91](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-91) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:95b21ca1f5d425de7b58ea0a1c8d87f6b180f371ad56d0780a63c204bbd3a5a4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-92](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-92) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:c62e30af2927501df4ef37ddf3ff3c97901df120b21e71ec93c87841bd9c1e12 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-93](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-93) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:3181476117528fc2ef30f9ad6c4bf5ae6351d3e78c29942e00472f1f5d94b071 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-94](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-94) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:e62b8273e0ce786b12a208707b6b7e14e69ce15566b86afda3a89ae214b9590f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-95](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-95) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:ec54d3d3651d2f5acde4883c21dd1d4409a059c1e05e1ecc68bea28768a0841c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-96](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-96) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:d557e09c7343632c4407dba987dbf7f6a785a5100983ca81124a2128d07fbc17 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-97](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-97) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:516866ac9eff1e4db9c6cef88b72e940323509dcd63d096be3142c38193b068f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-98](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-98) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:5ab85af8971b9a3ecb2de608ba48b430349d0a7547a62bdbd197269acd6f8cea Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-99](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-99) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:3fd114cab1e9c0e95c99a1ff25c84dfe18721b36581bd7cf60635a4e9e2bae56 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-100](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-100) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:aa98e03bedfd5609a7e70ab07402f1e023652caefa6e6959690d06064019ca92 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-101](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-101) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:c73ba0c3391ffe7d1d3994143669fbddbc5959809ed61748817b58dd4e09ceab Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-985-25-102](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-102) Pending content: no Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z Record version: sha256:37e661b1982b2a881be2869644496970b0dad36c3d6b5d53b1f7bffb99b8a3ff Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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