{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/605/985/#50-disclosure","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":"605-985","subtopic_title":"Software","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-985-50-1","para":"50-1","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Paragraph superseded by Accounting Standards Update No. 2014-09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","snippet":"Paragraph superseded by Accounting Standards Update No.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:d72a5bf86c5bdb30a3b2d148682e9b56a222310be2f00f13f8234d7ab6a51b17","downloaded_from":"2026-09-10T00:54:29.122Z","last_downloaded_at":"2026-09-10T00:54:29.122Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478185","source_sha256":"4d49e94055b8a49b570a558d973e0eebfbba0ed7bc633557c9e2d05e35d1b7c6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ab663cd2d920478d3f3ed501e2cbbae0f414f6d3d8f61170bffd62149809e8d","downloaded_from":"2026-09-10T00:54:29.122Z","last_downloaded_at":"2026-09-10T00:54:29.122Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478185","source_sha256":"4d49e94055b8a49b570a558d973e0eebfbba0ed7bc633557c9e2d05e35d1b7c6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a8434e1fca8fbacfb25ce2ae251d27f2cfb48c69f4ffc6de8bd048ff90dc482","downloaded_from":"2026-09-10T00:54:29.122Z","last_downloaded_at":"2026-09-10T00:54:29.122Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478185","source_sha256":"4d49e94055b8a49b570a558d973e0eebfbba0ed7bc633557c9e2d05e35d1b7c6"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a8434e1fca8fbacfb25ce2ae251d27f2cfb48c69f4ffc6de8bd048ff90dc482","downloaded_from":"2026-09-10T00:54:29.122Z","last_downloaded_at":"2026-09-10T00:54:29.122Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478185","source_sha256":"4d49e94055b8a49b570a558d973e0eebfbba0ed7bc633557c9e2d05e35d1b7c6"}}