{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/605/985/","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":"605-985","topic":"605","title":"Software","area":"Revenue","paragraphs":356,"summary":"After ASU 2014-09 gutted nearly all of its content, ASC 605-985 survives only to address recognizing a provision for losses on contracts to deliver software or a software system (alone or with other products and services) that require significant production, modification, or customization of software. It expressly provides no revenue recognition guidance; revenue for such arrangements is accounted for under Topic 606, with the loss provision guidance in Subtopic 605-35. If it becomes probable that the transaction price allocated to an unsatisfied or partially unsatisfied performance obligation will produce a loss, that loss is recognized under Topic 450.","concepts":["software arrangements","significant production, modification, or customization","provision for losses on contracts","performance obligation","transaction price allocation","loss contingency","superseded legacy guidance"],"categories":["Revenue","Recognition","Contingencies and guarantees","Industry-specific"],"level":"intermediate","topic_title":"Revenue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":"605-985-00-1","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\" frame=\"all\" id=\"SL6752684-161610\"> <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\">Authorization Code</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Superseded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\"> <a href=\"/glossary/c/#contract\" class=\"term\" title=\"An agreement between two or more parties that creates enforceable rights and obligations.\"><span>Contract</span></a> </td> <td class=\"entry\">Added</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\">Core Software</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\"> <a href=\"/glossary/c/#customer\" class=\"term\" title=\"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.\"><span>Customer</span></a> </td> <td class=\"entry\">Amended</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\">Delivery</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\">Enhancement</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\">Fixed Fee</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\">Hosting Arrangement</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\"> <a href=\"/glossary/h/#hosting-arrangement\" class=\"term\" title=\"In connection with accessing and using software products, an arrangement in which the customer of the software does not currently have possession of the software; rather, the customer accesses and uses the software on an as-needed basis.\"><span>Hosting Arrangement</span></a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2018-15/\" class=\"xref\">Accounting Standards Update No. 2018-15</a> </td> <td class=\"entry\">08/29/2018</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Licensing</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\">Maintenance</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\">Milestone (1st def.)</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\">Off-the-Shelf Software</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\"> <a href=\"/glossary/p/#performance-obligation\" class=\"term\" title=\"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.\"><span>Performance Obligation</span></a> </td> <td class=\"entry\">Added</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\">Platform</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\">Platform-Transfer Right</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\">Postcontract Customer Support</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\"> <a href=\"/glossary/p/#probable\" class=\"term\" title=\"The future event or events are likely to occur.\"><span>Probable</span></a> (2nd def.)</td> <td class=\"entry\">Added</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\">Product Master</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\">Reseller</strong> (1st 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\"> <a href=\"/glossary/r/#revenue\" class=\"term\" title=\"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.\"><span>Revenue</span></a> </td> <td class=\"entry\">Added</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\">Site License</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\"> <a href=\"/glossary/t/#transaction-price\" class=\"term\" title=\"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.\"><span>Transaction Price</span></a> </td> <td class=\"entry\">Added</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> (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\">Upgrade Right</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\">User</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\">When-and-If-Available</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/605/985/#605-985-05-1\" class=\"xref\">985-605-05-1</a> </td> <td class=\"entry\">Amended</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/605/985/#605-985-05-2\" class=\"xref\">985-605-05-2</a> </td> <td class=\"entry\">Added</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/605/985/#605-985-05-3\" class=\"xref\">985-605-05-3</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/605/985/#605-985-05-4\" class=\"xref\">985-605-05-4</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/605/958/#605-958-15-3\" class=\"xref\">958-605-15-3</a> </td> <td class=\"entry\">Amended</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/605/985/#605-985-15-3\" class=\"xref\">985-605-15-3</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-14/\" class=\"xref\">Accounting Standards Update No. 2009-14</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/985/#605-985-15-4\" class=\"xref\">985-605-15-4</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/605/985/#605-985-15-4\" class=\"xref\">985-605-15-4</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-14/\" class=\"xref\">Accounting Standards Update No. 2009-14</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/985/#605-985-15-4A\" class=\"xref\">985-605-15-4A</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/605/985/#605-985-15-4A\" class=\"xref\">985-605-15-4A</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-14/\" class=\"xref\">Accounting Standards Update No. 2009-14</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/985/#605-985-25-1\" class=\"xref\">985-605-25-1</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/605/985/#605-985-25-2\" class=\"xref\">985-605-25-2</a> </td> <td class=\"entry\">Amended</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/605/985/#605-985-25-3\" class=\"xref\">985-605-25-3 through 25-6</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/605/985/#605-985-25-7\" class=\"xref\">985-605-25-7</a> </td> <td class=\"entry\">Amended</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/605/985/#605-985-25-8\" class=\"xref\">985-605-25-8 through 25-107</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/605/985/#605-985-25-10\" class=\"xref\">985-605-25-10</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-14/\" class=\"xref\">Accounting Standards Update No. 2009-14</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/985/#605-985-50-1\" class=\"xref\">985-605-50-1</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/605/985/#605-985-50-1\" class=\"xref\">985-605-50-1</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-14/\" class=\"xref\">Accounting Standards Update No. 2009-14</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <div class=\"xref-range displayInline\"><a href=\"/asc/605/985/#605-985-55-2\" class=\"xref\">985-605-55-2 through 55-119</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\"> <div class=\"xref-range displayInline\"><a href=\"/asc/605/985/#605-985-55-121\" class=\"xref\">985-605-55-121 through 55-236</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\"> <div class=\"xref-range displayInline\"><a href=\"/asc/605/985/#605-985-55-211\" class=\"xref\">985-605-55-211 through 55-236</a></div> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-14/\" class=\"xref\">Accounting Standards Update No. 2009-14</a> </td> <td class=\"entry\">10/07/2009</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/605/985/#605-985-65-1\" class=\"xref\">985-605-65-1</a> </td> <td class=\"entry\">Added</td> <td class=\"entry\"> <a href=\"/updates/asu-2009-14/\" class=\"xref\">Accounting Standards Update No. 2009-14</a> </td> <td class=\"entry\">10/07/2009</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nAuthorization Code | Superseded | Accounting Standards Update No. 2014-09 | 05/28/2014 |…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:59fce2ea5e363f14254f031e1aba15c0a936a86b7ee1b2e4104fd34576c688f9","downloaded_from":"2026-09-10T00:54:11.319Z","last_downloaded_at":"2026-09-10T00:54:11.319Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478381","source_sha256":"e59ad313c06aa915c813ad7cf544c8b794762977c8ec28333a9e9ce83aa3b266"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:562dee3f7dcac07c221ac7b8aebbc115e836be4b47a23724609e9e51d0b17040","downloaded_from":"2026-09-10T00:54:11.319Z","last_downloaded_at":"2026-09-10T00:54:11.319Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not 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class=\"sfragment\" id=\"sfr_4BF7CC2E-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">This Subtopic provides guidance on the recognition of a provision for losses when a contract to deliver software or a software system, either alone or together with other products and services, requires significant production, modification, or customization of software.</span></span></div></div>","snippet":"This Subtopic provides guidance on the recognition of a provision for losses when a contract to deliver software or a software system, either alone or together with other products and services, requires significant produ…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:342c63997a431c75bb5df6f97dc4512c1c6da1741d926bfdc755a85e95a5f016","downloaded_from":"2026-09-10T00:54:14.868Z","last_downloaded_at":"2026-09-10T00:54:14.868Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477423","source_sha256":"903ec9c10e1cb1f74e9700c13b71018a3066b4145c72c54e9374c8b5d17165af"}},{"citation":"605-985-05-2","para":"05-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_4BF7CD8A-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">This Subtopic does not provide any revenue recognition guidance.</span></span></div></div>","snippet":"This Subtopic does not provide any revenue recognition guidance.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f796418b539e3e990304f20c3333aa07a5dda621fb785b07a6c7fa927e6fe0c6","downloaded_from":"2026-09-10T00:54:14.868Z","last_downloaded_at":"2026-09-10T00:54:14.868Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477423","source_sha256":"903ec9c10e1cb1f74e9700c13b71018a3066b4145c72c54e9374c8b5d17165af"}},{"citation":"605-985-05-3","para":"05-3","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. 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established by retrieval timestamps","source_key":"1943274/2147477423","source_sha256":"903ec9c10e1cb1f74e9700c13b71018a3066b4145c72c54e9374c8b5d17165af"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9f1f86c67f7a9f892185d7ba0bdbbaa7213ce87ee4251fe5f00157a5e88a3954","downloaded_from":"2026-09-10T00:54:14.868Z","last_downloaded_at":"2026-09-10T00:54:14.868Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477423","source_sha256":"903ec9c10e1cb1f74e9700c13b71018a3066b4145c72c54e9374c8b5d17165af"}},{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Overall Guidance","paragraphs":[{"citation":"605-985-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section <a altsource=\"GUID-E9A65B11-09F4-4D95-A0B1-628BD4BC1F72.ditamap\" class=\"ditamap\">985-10-15</a>, with specific qualifications and exceptions noted below.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 985-10-15, with specific qualifications and exceptions noted below.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:18e27a995baccc991a635e3d70a37dca427feee1ac6a0d7cce8510afc5924f6b","downloaded_from":"2026-09-10T00:54:18.628Z","last_downloaded_at":"2026-09-10T00:54:18.628Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477900","source_sha256":"70ee22b04ee11a1a0e9bfb81958b85249b013f8f62840b286c49b16d533bbaa6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:37e9dcedf850dd5d5f361a602d669718e148264547df9cea5ad31d8b3f86b185","downloaded_from":"2026-09-10T00:54:18.628Z","last_downloaded_at":"2026-09-10T00:54:18.628Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477900","source_sha256":"70ee22b04ee11a1a0e9bfb81958b85249b013f8f62840b286c49b16d533bbaa6"}},{"block":null,"heading":"Entities","paragraphs":[{"citation":"605-985-15-2","para":"15-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">The guidance in this Subtopic applies to <span class=\"sfragment\" id=\"sfr_4C21AEC6-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">all entities. </span></span></div></div>","snippet":"The guidance in this Subtopic applies to all entities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:742c16accf485c78710821a8371ba017f75b0b0e3cca23c9928e9ee09d559338","downloaded_from":"2026-09-10T00:54:18.628Z","last_downloaded_at":"2026-09-10T00:54:18.628Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477900","source_sha256":"70ee22b04ee11a1a0e9bfb81958b85249b013f8f62840b286c49b16d533bbaa6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5f179f26bfa3e293bb11cdfaad0dc039b502216600144882cad8278f0d78bdda","downloaded_from":"2026-09-10T00:54:18.628Z","last_downloaded_at":"2026-09-10T00:54:18.628Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477900","source_sha256":"70ee22b04ee11a1a0e9bfb81958b85249b013f8f62840b286c49b16d533bbaa6"}},{"block":null,"heading":"Transactions","paragraphs":[{"citation":"605-985-15-3","para":"15-3","html":"<div class=\"asc-body\"><div class=\"norm-text\">The guidance in this Subtopic applies to the following transactions and activities:<ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Subparagraph superseded by Accounting Standards Update No. 2014-09</a>.</div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\"><a href=\"/updates/asu-2009-14/\" class=\"xref\">Subparagraph superseded by Accounting Standards Update No. 2009-14</a>.</div></li><li class=\"li-norm\"><span class=\"linum\">c</span><div class=\"p\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Subparagraph superseded by Accounting Standards Update No. 2014-09</a>.</div></li><li class=\"li-norm\"><span class=\"linum\">d</span><div class=\"p\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Subparagraph superseded by Accounting Standards Update No. 2014-09</a>.</div></li><li class=\"li-norm\"><span class=\"linum\">e</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_4C21B123-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Arrangements to deliver software or a software system, either alone or together with other products or services that require significant production, modification, or customization of software (see Topic <a altsource=\"GUID-90450890-CA59-4C9A-A88C-D53D3DE3192F.ditamap\" class=\"ditamap\">606</a> on revenue from contracts with customers and Subtopic <a altsource=\"GUID-4846AF45-7698-4389-92D3-2B24C0DC35F6.ditamap\" class=\"ditamap\">605-35</a> on provision for losses on contracts). </span></span></div></li></ol></div></div>","snippet":"The guidance in this Subtopic applies to the following transactions and activities:\n(a) Subparagraph superseded by Accounting Standards Update No. 2014-09.\n(b) Subparagraph superseded by Accounting Standards Update No. 2…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b5dd47846503aee36752fb748df6ea9cc789fd7abf142b2e5a1eb742bcf51a03","downloaded_from":"2026-09-10T00:54:18.628Z","last_downloaded_at":"2026-09-10T00:54:18.628Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477900","source_sha256":"70ee22b04ee11a1a0e9bfb81958b85249b013f8f62840b286c49b16d533bbaa6"}},{"citation":"605-985-15-4","para":"15-4","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:a8c75e0c587d320ee83316ebdbc1ddbc5d5bc0a838b293fd8f071b17d2a404a7","downloaded_from":"2026-09-10T00:54:18.628Z","last_downloaded_at":"2026-09-10T00:54:18.628Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477900","source_sha256":"70ee22b04ee11a1a0e9bfb81958b85249b013f8f62840b286c49b16d533bbaa6"}},{"citation":"605-985-15-4A","para":"15-4A","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":"sha256:0b89a249da3d5f6aaf5c675d8454ae2edb1bdda9ec0f7d7d082cd72f6c604236","downloaded_from":"2026-09-10T00:54:18.628Z","last_downloaded_at":"2026-09-10T00:54:18.628Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477900","source_sha256":"70ee22b04ee11a1a0e9bfb81958b85249b013f8f62840b286c49b16d533bbaa6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:249283accc6712c42ef4e4a0aea215c62f23f5309a61ab51eafa5c247419b361","downloaded_from":"2026-09-10T00:54:18.628Z","last_downloaded_at":"2026-09-10T00:54:18.628Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477900","source_sha256":"70ee22b04ee11a1a0e9bfb81958b85249b013f8f62840b286c49b16d533bbaa6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:365eb99272aac54a057d96f920e891935424f3eed265db9e614eb0c6aa2b6f85","downloaded_from":"2026-09-10T00:54:18.628Z","last_downloaded_at":"2026-09-10T00:54:18.628Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477900","source_sha256":"70ee22b04ee11a1a0e9bfb81958b85249b013f8f62840b286c49b16d533bbaa6"}},{"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":"2026-09-10T00:54:22.205Z","last_downloaded_at":"2026-09-10T00:54:22.205Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478827","source_sha256":"d445b48318013931d92013ed2e5d6fd9abb6454d0616a4b8866f2255ffe46f3a"}},{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-985-25-1","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":"sha256:8ab0530819073501e8a263c58ea8d4d33c5d6eabb37a577c621501e0710fd153","downloaded_from":"2026-09-10T00:54:25.745Z","last_downloaded_at":"2026-09-10T00:54:25.745Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477510","source_sha256":"89ed3aa1904d316a4c0baadb0334bfb4737d531b9d0f4970603f899537f3158a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:320ddddcdf6d0dae4b4e9effdcd8cf4b3809b27f41f7d1e13ea55c37f4e0eae1","downloaded_from":"2026-09-10T00:54:25.745Z","last_downloaded_at":"2026-09-10T00:54:25.745Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477510","source_sha256":"89ed3aa1904d316a4c0baadb0334bfb4737d531b9d0f4970603f899537f3158a"}},{"block":null,"heading":"Software Requiring Significant Production, Modification, or Customization","paragraphs":[{"citation":"605-985-25-2","para":"25-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_4CC5E476-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">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 <a altsource=\"GUID-90450890-CA59-4C9A-A88C-D53D3DE3192F.ditamap\" class=\"ditamap\">606</a> on <a href=\"/glossary/r/#revenue\" class=\"term\" title=\"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.\"><span>revenue</span></a> from <a href=\"/glossary/c/#contract\" class=\"term\" title=\"An agreement between two or more parties that creates enforceable rights and obligations.\"><span>contracts</span></a> with <a href=\"/glossary/c/#customer\" class=\"term\" title=\"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.\"><span>customers</span></a> and Subtopic <a altsource=\"GUID-4846AF45-7698-4389-92D3-2B24C0DC35F6.ditamap\" class=\"ditamap\">605-35</a> on provision for losses on contracts.</span></span></div></div>","snippet":"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 sh…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:11a6a8c16863c952c8b5af92c74bfa8f3050acc83b9ced5a623cdae06d36eb6b","downloaded_from":"2026-09-10T00:54:25.745Z","last_downloaded_at":"2026-09-10T00:54:25.745Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477510","source_sha256":"89ed3aa1904d316a4c0baadb0334bfb4737d531b9d0f4970603f899537f3158a"}},{"citation":"605-985-25-3","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":"sha256:937e3aea8fa69715685f39bcb1c2bbe86d7a09568acabb3ada5ff644a05374a6","downloaded_from":"2026-09-10T00:54:25.745Z","last_downloaded_at":"2026-09-10T00:54:25.745Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477510","source_sha256":"89ed3aa1904d316a4c0baadb0334bfb4737d531b9d0f4970603f899537f3158a"}},{"citation":"605-985-25-4","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:af792ff865254efbae814d8d056ea7b84670a6e3e94ed450dd067927afa21057","downloaded_from":"2026-09-10T00:54:25.745Z","last_downloaded_at":"2026-09-10T00:54:25.745Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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class=\"sfragment-source\">If it becomes <a href=\"/glossary/p/#probable\" class=\"term\" title=\"The future event or events are likely to occur.\"><span>probable</span></a> that the amount </span></span><span class=\"sfragment\" id=\"sfr_4CC5E78D-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">of the <a href=\"/glossary/t/#transaction-price\" class=\"term\" title=\"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.\"><span>transaction price</span></a> allocated to an unsatisfied or partially unsatisfied <a href=\"/glossary/p/#performance-obligation\" class=\"term\" title=\"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.\"><span>performance obligation</span></a> in accordance with Topic <a altsource=\"GUID-90450890-CA59-4C9A-A88C-D53D3DE3192F.ditamap\" class=\"ditamap\">606</a> on revenue from contracts with customers will result in a loss on that performance obligation, </span></span><span class=\"sfragment\" id=\"sfr_4CC5E8B5-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">the loss shall be recognized pursuant to Topic <a altsource=\"GUID-1271E23D-73B8-4EFD-8F2E-276D1D0ECC8F.ditamap\" class=\"ditamap\">450</a>. </span></span></div></div>","snippet":"If it becomes probable that the amount of the transaction price allocated to an unsatisfied or partially unsatisfied performance obligation in accordance with Topic 606 on revenue from contracts with customers will 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class=\"asc-body\"><div class=\"norm-text\">Paragraph superseded on 12/13/2011 after the end of the transition period stated in Accounting Standards Update No. 2009-14, <em class=\"ph i\">Software (Topic 985): Certain Revenue Arrangements That Include Software Elements</em>.</div></div>","snippet":"Paragraph superseded on 12/13/2011 after the end of the transition period stated in Accounting Standards Update No. 2009-14, Software (Topic 985): Certain Revenue Arrangements That Include Software Elements.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:860aa6cd01593b79918d6b4a601da34e6ba11f3f5e63f72fe6c79b3c40854039","downloaded_from":"2026-09-10T00:54:34.894Z","last_downloaded_at":"2026-09-10T00:54:34.894Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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customization of software. It expressly provides no revenue recognition guidance; revenue for such arrangements is accounted for under Topic 606, with the loss provision guidance in Subtopic 605-35. If it becomes probable that the transaction price allocated to an unsatisfied or partially unsatisfied performance obligation will produce a loss, that loss is recognized under Topic 450.","key_points":["The Subtopic's sole remaining purpose is guidance on recognizing a provision for losses on software contracts requiring significant production, modification, or customization of software (605-985-05-1).","The Subtopic does not provide any revenue recognition guidance (605-985-05-2); the legacy software revenue model was superseded by ASU 2014-09.","Scope is limited to arrangements to deliver software or a software system, alone or with other products or services, that require significant production, modification, or customization of software, and it applies to all entities (605-985-15-2; 605-985-15-3(e)).","When such significant production, modification, or customization exists, the entire arrangement is accounted for under Topic 606 and Subtopic 605-35 on provision for losses on contracts (605-985-25-2).","If it becomes probable that the transaction price allocated to an unsatisfied or partially unsatisfied performance obligation will result in a loss on that performance obligation, the loss is recognized pursuant to Topic 450 (605-985-25-7).","Scope otherwise follows Section 985-10-15 of the Overall Software Subtopic, subject to the qualifications above (605-985-15-1)."],"categories":["Revenue","Recognition","Contingencies and guarantees","Industry-specific"],"audience_level":"intermediate","student_note":"This is the hollowed-out shell of the old SOP 97-2 software revenue model (VSOE, multiple-element software arrangements) — nearly everything was superseded by ASU 2014-09. The common mistake is citing 605-985 for software revenue recognition; it now expressly gives none (605-985-05-2), and the only live rule is loss recognition on software contracts requiring significant production, modification, or customization.","related_topics":["606","605-35","985-20","985-605","450","340-40"],"key_concepts":["software arrangements","significant production, modification, or customization","provision for losses on contracts","performance obligation","transaction price allocation","loss contingency","superseded legacy guidance"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c55e84d23aa8e20a87e4ebc0992a23eecf57d858d8cfb0f7dc8600d4661a3e0f","downloaded_from":"2026-09-10T00:54:11.319Z","last_downloaded_at":"2026-09-10T00:54:34.894Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"605-10","title":"Overall","topic_title":"Revenue Recognition","score":0.849,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a90895b7b39e03215a634c84483c82cb91f18023c4ead7d045f9e02ff13b51a4","downloaded_from":"2026-09-10T00:41:05.306Z","last_downloaded_at":"2026-09-10T00:41:29.256Z","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":0.8392,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:69099f4525dd5388724575a26e992fcb6feaf04124d684e07947634d7815f068","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":"605-50","title":"Customer Payments and Incentives","topic_title":"Revenue Recognition","score":0.832,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b1490db59de5832655d113863db1fcf304664b397657ce8aeb32694d7b22ed8f","downloaded_from":"2026-09-10T00:45:04.790Z","last_downloaded_at":"2026-09-10T00:45:37.679Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"605-978","title":"Real Estate—Time-Sharing Activities","topic_title":"Revenue 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