# ASC 605-985: Revenue Recognition — Software

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/605/985/)

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): 2026-09-10T00:54:11.319Z to 2026-09-10T00:54:34.894Z

Record version: sha256:4326346f5d1d4ced77be5a134777597b108285f424d3670c2c455eb7c2db543f

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 605-985: Revenue Recognition — Software

### Machine-generated study aids

```json
{
  "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.",
  "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  "The Subtopic does not provide any revenue recognition guidance (605-985-05-2); the legacy software revenue model was superseded by ASU 2014-09.",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"
  ]
}
```

Source downloaded (UTC): 2026-09-10T00:54:11.319Z to 2026-09-10T00:54:11.319Z

Record version: sha256:7a13fc2ef0b507fd21dbde1f9794aec1443ab75199c46f8fcaf24a98834c9580

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 605-985-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/605/985/#00-status)

SEC content: no

##### [605-985-00-1](https://asc.understandingaccounting.org/asc/605/985/#605-985-00-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:11.319Z to 2026-09-10T00:54:11.319Z

Record version: sha256:59fce2ea5e363f14254f031e1aba15c0a936a86b7ee1b2e4104fd34576c688f9

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


The following table identifies the changes made to this Subtopic.

<table class="asc-table" frame="all" id="SL6752684-161610"><tbody><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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/updates/asu-2009-14/" class="xref">Accounting Standards Update No. 2009-14</a></td><td class="entry">10/07/2009</td></tr></tbody></table>

Source downloaded (UTC): 2026-09-10T00:54:14.868Z to 2026-09-10T00:54:14.868Z

Record version: sha256:9f1f86c67f7a9f892185d7ba0bdbbaa7213ce87ee4251fe5f00157a5e88a3954

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 605-985-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/605/985/#05-overview-and-background)

SEC content: no

##### [605-985-05-1](https://asc.understandingaccounting.org/asc/605/985/#605-985-05-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:14.868Z to 2026-09-10T00:54:14.868Z

Record version: sha256:342c63997a431c75bb5df6f97dc4512c1c6da1741d926bfdc755a85e95a5f016

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


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.

##### [605-985-05-2](https://asc.understandingaccounting.org/asc/605/985/#605-985-05-2)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:14.868Z to 2026-09-10T00:54:14.868Z

Record version: sha256:f796418b539e3e990304f20c3333aa07a5dda621fb785b07a6c7fa927e6fe0c6

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


This Subtopic does not provide any revenue recognition guidance.

##### [605-985-05-3](https://asc.understandingaccounting.org/asc/605/985/#605-985-05-3)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:14.868Z to 2026-09-10T00:54:14.868Z

Record version: sha256:6e5a0d5747332c79310542862c22bee9f70992f6fb90c51b3124447c4e408786

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/).

##### [605-985-05-4](https://asc.understandingaccounting.org/asc/605/985/#605-985-05-4)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:14.868Z to 2026-09-10T00:54:14.868Z

Record version: sha256:b74616fd4314527429b59e318e990c58fba98972d1487313ff6d195986a366e1

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/).

Source downloaded (UTC): 2026-09-10T00:54:18.628Z to 2026-09-10T00:54:18.628Z

Record version: sha256:365eb99272aac54a057d96f920e891935424f3eed265db9e614eb0c6aa2b6f85

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 605-985-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/605/985/#15-scope-and-scope-exceptions)

SEC content: no

#### Overall Guidance

##### [605-985-15-1](https://asc.understandingaccounting.org/asc/605/985/#605-985-15-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:18.628Z to 2026-09-10T00:54:18.628Z

Record version: sha256:18e27a995baccc991a635e3d70a37dca427feee1ac6a0d7cce8510afc5924f6b

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


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.

#### Entities

##### [605-985-15-2](https://asc.understandingaccounting.org/asc/605/985/#605-985-15-2)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:18.628Z to 2026-09-10T00:54:18.628Z

Record version: sha256:742c16accf485c78710821a8371ba017f75b0b0e3cca23c9928e9ee09d559338

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


The guidance in this Subtopic applies to all entities.

#### Transactions

##### [605-985-15-3](https://asc.understandingaccounting.org/asc/605/985/#605-985-15-3)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:18.628Z to 2026-09-10T00:54:18.628Z

Record version: sha256:b5dd47846503aee36752fb748df6ea9cc789fd7abf142b2e5a1eb742bcf51a03

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


The guidance in this Subtopic applies to the following transactions and activities:

1.  a
    
    [Subparagraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).
    
2.  b
    
    [Subparagraph superseded by Accounting Standards Update No. 2009-14](https://asc.understandingaccounting.org/updates/asu-2009-14/).
    
3.  c
    
    [Subparagraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).
    
4.  d
    
    [Subparagraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).
    
5.  e
    
    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 606 on revenue from contracts with customers and Subtopic 605-35 on provision for losses on contracts).

##### [605-985-15-4](https://asc.understandingaccounting.org/asc/605/985/#605-985-15-4)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:18.628Z to 2026-09-10T00:54:18.628Z

Record version: sha256:a8c75e0c587d320ee83316ebdbc1ddbc5d5bc0a838b293fd8f071b17d2a404a7

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/).

##### [605-985-15-4A](https://asc.understandingaccounting.org/asc/605/985/#605-985-15-4A)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:18.628Z to 2026-09-10T00:54:18.628Z

Record version: sha256:0b89a249da3d5f6aaf5c675d8454ae2edb1bdda9ec0f7d7d082cd72f6c604236

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/).

Source downloaded (UTC): 2026-09-10T00:54:22.205Z to 2026-09-10T00:54:22.205Z

Record version: sha256:bf80daccfc71ebb0d1c9b1bcb06f8014d57392beb32471eb856fa5712af96202

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 605-985-20: 20 Glossary

[Read section](https://asc.understandingaccounting.org/asc/605/985/#20-glossary)

SEC content: no

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.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-985-25-12](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-12)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z

Record version: sha256:2db61b95801b71cbb841775d4ca61736410b1ab953a28ecbb0b28e6d559b017e

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/).

##### [605-985-25-13](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.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-985-25-14](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-14)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z

Record version: sha256:451d58f796ccb3a21c2d09707b9c9140c0eadeab7a6e428d7f5c7e0a3080cfff

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/).

##### [605-985-25-15](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.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-985-25-18](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-18)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z

Record version: sha256:82802e264474727166c73215e5fd0e4787705d36f9b25ad397388aa23de48e14

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/).

##### [605-985-25-19](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-19)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z

Record version: sha256:016ed11d5c0619251ce6de74fadb7217bec7e4837f96f18c3f0414ed8774e0ef

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/).

##### [605-985-25-20](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-20)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z

Record version: sha256:9a6bff4f5f264c3d189baba84e95bb1cb17027720d6cb897ba1a46cea92cee02

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/).

##### [605-985-25-21](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-21)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z

Record version: sha256:f1d5cc1dd20b712cacbbe5296ef68f3ffca458b52d9aa9f78fb49258ab05c4de

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/).

##### [605-985-25-22](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-22)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z

Record version: sha256:187c3226bc5ec1bfe67ff0f6ad1aa5324f46b45004d5f18bbd5e893932b9858a

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/).

##### [605-985-25-23](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-23)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z

Record version: sha256:386cf3ef07b01f3d94db85732b3b22bf28314d4119deaa76ddb0ac3ef10155cb

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/).

##### [605-985-25-24](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-24)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z

Record version: sha256:a788f0fde4727b7280e819724d528bb2e5485850347f7f2117a75a8c32c8872f

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/).

##### [605-985-25-25](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-25)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z

Record version: sha256:1f4024583fd6e2c88fd5a5b0c75eea3f6fd9dd64d56f0b5d676d71c34976ab5e

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/).

##### [605-985-25-26](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-26)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z

Record version: sha256:4dc5d49f3a16c6ccb5cc3b385d99571679e1bed5541f2c178af2e4fe04c4ed82

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/).

##### [605-985-25-27](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-27)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z

Record version: sha256:4daff658b6c7102a99f6fded5383413e47b11e8bda5aeeea330384699255dbdc

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/).

##### [605-985-25-28](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-28)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z

Record version: sha256:3201b8ffc8c7a9750e0abdc4987bfe09cce046212ae8da078c1b76e0a3c1b9b1

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/).

##### [605-985-25-29](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-29)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z

Record version: sha256:db5c43636a2a3a51f74602220ae3971e05bddaf77bd7a1e82a9173982fd128a5

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/).

##### [605-985-25-30](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-30)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z

Record version: sha256:a52eb973180008a241ca04ea0e69a5d4965236fb4adea720599e31feaaac9e57

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/).

##### [605-985-25-31](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-31)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z

Record version: sha256:50b25b7e1cf7f230e7f941c74d144db5c6bc4a2c7259eaced9dc24a6393f06ee

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/).

##### [605-985-25-32](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-32)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z

Record version: sha256:68715761a04d54d00e87369f19eec2fdf1470b2da77a63a89e09766a15b8b61c

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/).

##### [605-985-25-33](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.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-985-25-103](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-103)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z

Record version: sha256:503e3d64c25b461ef6b3cb70a57f5349a86ad8ced762ea94ccc3805dd2372e78

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/).

##### [605-985-25-104](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-104)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z

Record version: sha256:734e7e6b8565de8da767a6d9ff72cba6b8ee96284cdca7cad138ea8c8d93f240

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/).

##### [605-985-25-105](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-105)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z

Record version: sha256:67b7a69ab475ccf22cc5c7ace1c4bc813cc253ff6c97cdbd053c48ac15fc9272

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/).

##### [605-985-25-106](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-106)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z

Record version: sha256:e3c8db8500e442ed533dde7acd5c111500afdbc7cf3ed89418b23a92da2939bc

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/).

##### [605-985-25-107](https://asc.understandingaccounting.org/asc/605/985/#605-985-25-107)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:25.745Z to 2026-09-10T00:54:25.745Z

Record version: sha256:204131a4f1822e7361c8e48460483c4212e152b80c9f9aa4e27c40e5a49890dc

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/).

Source downloaded (UTC): 2026-09-10T00:54:29.122Z to 2026-09-10T00:54:29.122Z

Record version: sha256:6a8434e1fca8fbacfb25ce2ae251d27f2cfb48c69f4ffc6de8bd048ff90dc482

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 605-985-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/605/985/#50-disclosure)

SEC content: no

##### [605-985-50-1](https://asc.understandingaccounting.org/asc/605/985/#605-985-50-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:29.122Z to 2026-09-10T00:54:29.122Z

Record version: sha256:d72a5bf86c5bdb30a3b2d148682e9b56a222310be2f00f13f8234d7ab6a51b17

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/).

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:af04efc385e5a674ff7117eef96b3e3863f00ebb677fd4ba1a49fd21ce8e72d1

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 605-985-55: 55 Implementation Guidance and Illustrations

[Read section](https://asc.understandingaccounting.org/asc/605/985/#55-implementation-guidance-and-illustrations)

SEC content: no

##### [605-985-55-1](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:ecf4dc61802689d561994e94fc4d838b97dc5cff8ad52e4aac8cd834cccb6639

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph not used](https://asc.understandingaccounting.org/updates/page-1833002/).

##### [605-985-55-2](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-2)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:64afa85e0c047a85baff7a95fdefd3c2c951f429a3ef76de6de0fc0aa4aebef3

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/).

##### [605-985-55-3](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-3)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:1f42f803688920f359304d8ac2dac98cd6ecaa23d1406c20383d83b705d77077

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/).

##### [605-985-55-4](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-4)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:9baf019dbb6e8b510cb5dcb8a408b150a5181ec1f1ec9400771d9a7bcd598785

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/).

##### [605-985-55-5](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-5)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:187d7a8637d4f4178b12246c181aa54c01d4da8f6babc93e4ba2a387b05cddf4

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/).

##### [605-985-55-6](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-6)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:4d6f53d600f7ce687ec57c780b4b7734bf0b82911a5d4999378080fc1b9a00d0

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/).

##### [605-985-55-7](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-7)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:010605ebb294e0a889a9cb7251707aaaffa9befceec6222eccd4bcad05916a2f

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/).

##### [605-985-55-8](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-8)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:c79c031c4b7594bed414c0789f030bbc1355c6861bc216663f831175af8ff4e2

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/).

##### [605-985-55-9](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-9)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:698b2c6ed4479e418d19d115130b055a4c8d967a8069e78371659ce5f25bcf9c

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/).

##### [605-985-55-10](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-10)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:30203197e33d9c5a3026ccdd236a624c3c625cb28fd9c2712d28402781b68d58

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/).

##### [605-985-55-11](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-11)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:3b4bdaae69ad75ce5f8d1d4c739edbefa540106615b3424f9faa5ce13ef24786

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/).

##### [605-985-55-12](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-12)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:6b81d102e592aa8c4cc0fbf9872c7802e197945a4d0a63b0b3ce29bafd1f6b58

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/).

##### [605-985-55-13](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-13)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:c6490f83f52d01add419d2831e534f00b71a0142303937f9f4cd6845b5ef81e2

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/).

##### [605-985-55-14](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-14)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:cac3ee7bb2ce5087e5add674fdd7afd70106595cfbed84bbcc28fc0132d00593

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/).

##### [605-985-55-15](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-15)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:3b743463e575691d3c3e21b29932ef2cb2520ce6bf6b3588ff04385549fb79f6

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/).

##### [605-985-55-16](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-16)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:c4e69eebeb06dc2991ba234a699c35f83cc827555c4d1e52f2551092bd9445e4

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/).

##### [605-985-55-17](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-17)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:849a20c7e713b4dac01d8a4b43fc1ef536e4177b21fad27c25ed9174975b3941

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/).

##### [605-985-55-18](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-18)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:3f47679afb6c7a1c6e5b011fac3daa387b3131f0d67fa958f2f40cb6fd85a311

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/).

##### [605-985-55-19](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-19)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:4a97e8006a4360e4f70222ebbe5d77332db90346110a10aa45fd5dbfa703f5f0

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/).

##### [605-985-55-20](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-20)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:f2939f1c2ccea634f4af042e0d50c348e320f989b9f28b988789e442de44233f

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/).

##### [605-985-55-21](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-21)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:47b30d30f0b77ac4875060896aa5f8a227473f3cf62b47beecf3ed84b09fc237

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/).

##### [605-985-55-22](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-22)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:720c8e8a0a114c82d8ec1f86df99793fc9561c3cbdd4fe568a258a57549342a8

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/).

##### [605-985-55-23](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-23)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:56db415b0b075d90d645d0d27e87af9c10973bcba5bcc82b06f268bab45d34d8

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/).

##### [605-985-55-24](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-24)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:a40b704255a54e4e8f3fb945958f9b00ea1f2447710dd1ffffb0ca4e893cd02c

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/).

##### [605-985-55-25](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-25)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:5c4f1ebbd563ce5a03685673816ce9436d1bbe5b078e99c1a1e9074404380f28

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/).

##### [605-985-55-26](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-26)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:f97a8fe54f447c8e9fee26cbd3ec2b2b91794213b09c179e3d9c135e822ecd9e

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/).

##### [605-985-55-27](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-27)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:904e7e864b0ffac0873ac6f5a6b394e3d3a3a758277ce9bd5837462da2d4d2f5

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/).

##### [605-985-55-28](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-28)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:93d997e1e5a6b1302d27f70f5cc7acccc222cc1a9934b381dcb94798cecbf360

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/).

##### [605-985-55-29](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-29)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:5d57ca68dad564f15866e4ccde7a9c6c8b3fd576e0ae1bd8562484ecf9a0286a

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/).

##### [605-985-55-30](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-30)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:cfc29286a2be449c61de000d0b586b6e2cdaa8605c073eb193387ebcef4b0368

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/).

##### [605-985-55-31](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-31)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:531a3f3d333a981201edc35b8e2feaf35f1ba5e7225bab5651bf818495128e89

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/).

##### [605-985-55-32](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-32)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:08eb331b43e8f1506b9a6322af013d481e58a43d962dd8129ecab413b34743a5

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/).

##### [605-985-55-33](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-33)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:2761b4acd859cec6bcfdcffa4c25ca1f078cbd7c56214177e9ec2e3af45148f2

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/).

##### [605-985-55-34](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-34)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:e04bfc2199f2b97d3d42235b41f4dd54846a3bdbe521d876b2a4c6b480325cd5

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/).

##### [605-985-55-35](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-35)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:c0f31a6d8604e8a25d9d3418b7fc884d1c4ae0583d5dcf3ebfad9ecb5131441c

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/).

##### [605-985-55-36](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-36)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:0ef87280826e29d9a95fc79536b543c4b607e9e1fb59ae7232d09a9ab58c0d09

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/).

##### [605-985-55-37](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-37)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:ba527f469a19e0f56d6fa597d46bc89964fc22ad539d8e0997eadb21b25589b2

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/).

##### [605-985-55-38](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-38)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:72910e65351d8d29e4bf0c217e3e5446766209617fee6b07d61259b9022c57ab

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/).

##### [605-985-55-39](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-39)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:3b7d38e71b0d2f6fe74bfa1dd2d65e658e82130e857baaa0b9728e8cbb79c5a4

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/).

##### [605-985-55-40](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-40)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:be70ca94e4ae58da39f666765ecb4c548d0c94c14baef573fd2a48b3b6147f59

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/).

##### [605-985-55-41](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-41)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:6c3b7fd7d774d5171d9507c74b86439be91a842a433d1b1e464dcbe86fb1f37a

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/).

##### [605-985-55-42](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-42)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:9be9979d3ad06b5a9ed9d93b3af42356acd058141d867e1c0a01678a6ac2dcf2

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/).

##### [605-985-55-43](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-43)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:bda1397eb32f75cc5e2544631e225765f00f91bffbecc118cbe961b71a7dbc8b

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/).

##### [605-985-55-44](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-44)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:f910e62dc60fc4f688a7698ee720ea4bb1a7c934fbeb85b2397cccabb1e0b537

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/).

##### [605-985-55-45](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-45)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:50a6314dc6d81ab4031ae3424096f67a102c0d43454b294a2b8db6527fddbc7e

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/).

##### [605-985-55-46](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-46)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:89becefcec3144a1f80ea21d70501d2eec72350920afe1b2b03e988df5011fb0

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/).

##### [605-985-55-47](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-47)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:3662f6812fe78083913b58eedbcb587c7dba9a939fa1a63c0589e0b288c69af9

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/).

##### [605-985-55-48](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-48)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:872c902bfc757020296a2c58d719f06a7483302dd93bf33178571611b3a6de5c

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/).

##### [605-985-55-49](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-49)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:a47ad322e3ca87f55bde8acc31456d49e9d50fa7a686b1b48d9bd9ba9364e7b8

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/).

##### [605-985-55-50](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-50)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:2f04372ba54edb134c0889121bbca219d6a73b8bf2c5d580f41d23c52a9ae44a

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/).

##### [605-985-55-51](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-51)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:b8176bedcec045d40da63964e856f86d661eed932e47113b2b3b43dbad7f96c1

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/).

##### [605-985-55-52](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-52)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:cdf990955440b6975498155a1ed11d4b2dd63c4cc9d313c82d3c35a4d75f3766

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/).

##### [605-985-55-53](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-53)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:aca8378b7cbd43f3e011fe3e5767c5ce66c2eacf0ffc0fff94b34604ccbff73f

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/).

##### [605-985-55-54](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-54)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:b2f7869392901bf687bbe6f43e917e7fe6feca2f6f56359272e1fb8a68b0a594

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/).

##### [605-985-55-55](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-55)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:c495c465489518688413b949b918268502e0a6a5112f7409070f7ec1d4ef6514

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/).

##### [605-985-55-56](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-56)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:18b05911c346b3b15133b4c21bc412db190e28b0cb104470c344c17b15b5389f

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/).

##### [605-985-55-57](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-57)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:2aef4260de6705feaa1a5349a3b0c08b47ec7a35914dec5d8d913da10ee36087

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/).

##### [605-985-55-58](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-58)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:e156c41a934e3fc13e6ff3452c9aec1391bb8d44c33ffe63aece03f7ecce5910

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/).

##### [605-985-55-59](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-59)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:9de629d227a8f075b04d742aa3d2c87cc2f73721ebe8d894b55589e1b54decdc

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/).

##### [605-985-55-60](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-60)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:d159667020c1b43f4f56ca981204734d35101c6b2493992c947ff9301e4bb931

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/).

##### [605-985-55-61](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-61)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:8699581d337fa2d358b594620ff19ae4872865b0f03cc0703e530805fc321244

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/).

##### [605-985-55-62](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-62)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:323ef2d0d9dd9548dfee274e16e4af048b688873b72111a61c7dbdb9d06ce4fa

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/).

##### [605-985-55-63](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-63)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:e8205331b445cd619e79ea2fa53b3a204f2a3f050c65d201ff00c8a16467cbf9

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/).

##### [605-985-55-64](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-64)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:24c5787b98cbf52514649bee2c87dcec4dd997c9b081018aa49ca68cfd3503cd

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/).

##### [605-985-55-65](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-65)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:c9f2d9f12a282ba58caffeed6ac39010fb2eb6dc5a3426dcdb76985bfd45bb8b

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/).

##### [605-985-55-66](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-66)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:06b0c5bc414a1516731d4760340ac696b56762a8975bb442ded831b1546b6b06

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/).

##### [605-985-55-67](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-67)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:7d0967d438381d628753fe7cf382fac0b8f9e677f1e9b9351568a97e5baed145

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/).

##### [605-985-55-68](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-68)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:cc0f0e4b30f3db0db885317254aaa93b1dd5d599ceee79a2f9e9ebd74e9343a2

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/).

##### [605-985-55-69](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-69)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:544ffaa15a756b2278c9dfeaec30be6fc67e51ceb1f4534821cadbeb2f5df1bf

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/).

##### [605-985-55-70](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-70)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:c040a65722fce02ae0add82ff5d44a9a77ede74d9804dcff9c6289e613e59e1f

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/).

##### [605-985-55-71](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-71)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:a0e32af2051a6858b4cc2361063c7bbc7822eba7dd5a81cb8b52b88279c629d5

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/).

##### [605-985-55-72](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-72)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:c77c3eb25639383a7fd0f7103a6c9ecffbcc3ffe1661cf9e6061853f50aa2357

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/).

##### [605-985-55-73](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-73)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:cf0ea4a0afc9fbed87f8896887962263369f87f974aea43697229d18b576d333

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/).

##### [605-985-55-74](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-74)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:c683ab4bbb9349d3ff28c17cc57937bc7956188ef8f8da5df94fdb323873ade5

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/).

##### [605-985-55-75](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-75)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:0103e3da09132cacb4248140f88041acf21a3814ca516183e0bd7cba2ab431f9

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/).

##### [605-985-55-76](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-76)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:01421030a8a7f7d91c847de63cf8ba5031be300ae98acbefcbf6df18056fc57b

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/).

##### [605-985-55-77](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-77)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:18848a782a1d648b78a24e6a6557667b43f4a4b37d865f5581b67e301bb7e818

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/).

##### [605-985-55-78](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-78)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:f76009af9cea6e4287f54b2fa45e534889f31cb8878f823ddecfc463e12acfe3

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/).

##### [605-985-55-79](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-79)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:d021c3b11be9f1469eb55ec011521e84f1a6cce0012a6960edd4492d9231ee10

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/).

##### [605-985-55-80](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-80)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:7147af3dc5fdfb2575ee44afb555c3782b7dea490660551a461872cf9c4becd0

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/).

##### [605-985-55-81](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-81)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:5e060f3fba070f56dbbd6a0836b8f092dbb7e76d94fc639f8a40befad927b8a4

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/).

##### [605-985-55-82](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-82)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:67bd48fd81ef9f60726bbb26090a17ccb12f45f9d4985fc4a44123eabc78b1a3

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/).

##### [605-985-55-83](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-83)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:04a5fb86b93f6b1bed3d1a65f7158124daa6bd4be95b8ad328ef7afdcb8f3535

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/).

##### [605-985-55-84](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-84)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:bfb8f5790ad2bce3d9be89aee199d415ebf50ca20edbed2ec9ba13353eade37f

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/).

##### [605-985-55-85](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-85)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:4b015b137ebe2272375bad53afe0d5fa38fe2ba1721f6a6aa2945c67e328b5c7

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/).

##### [605-985-55-86](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-86)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:e06755eebd1bf7ebd98e439f3b2bfbd399acad6b06ba81578b922b5e39cb4267

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/).

##### [605-985-55-87](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-87)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:848eb509b5fb95d93ed672de7c7d24faa6b9ee93e6be9868d4b78a30a24d7e12

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/).

##### [605-985-55-88](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-88)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:c5d98daf0a61c65afb4509ba0ba4b8f82e49366326164477d37ad0818d17b9a1

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/).

##### [605-985-55-89](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-89)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:43dcf9346e85d4a929082bbcf1b8f1d291b38d550683d9bb20ce745694e01ecb

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/).

##### [605-985-55-90](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-90)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:a40255f1eb8c3483ff005aad405b7439ed1e1c0eab9710cdeee9f0740725378e

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/).

##### [605-985-55-91](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-91)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:e1b625a38b5b59d56de7b0a75f46ec890e50ffe526e97593237a8bc1f49aac3c

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/).

##### [605-985-55-92](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-92)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:0b3601f54092ca502fc4b07c7738a2759b6fdf642577a8715e14ef07ba300679

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/).

##### [605-985-55-93](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-93)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:51d500c2c3f16b7c29db21c7b894e35fb02cf52ed52e2d71146d82ae189f6fa8

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/).

##### [605-985-55-94](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-94)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:6e32980ce31406d6b1d5bb04aa792a2bbc88e6dddd40b98929733864ecfeaf3b

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/).

##### [605-985-55-95](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-95)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:21fefe6229dcd68f7d4500819a3da87ddae6ef1dec07bd9a70f29f9597e53479

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/).

##### [605-985-55-96](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-96)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:1754a9a85cad1cfae01b3e7e0cff4ee023ce610167d2e075176999cb13a5ba84

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/).

##### [605-985-55-97](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-97)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:c658e11298a6409258cef005ba662529a2c7160d62ef2799b0cb656295fc2117

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/).

##### [605-985-55-98](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-98)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:301dd8a5ddbd88d595635d48048da114a2a5083fa9f38fcfb44fdb150f11d348

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/).

##### [605-985-55-99](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-99)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:ef01f185cc0b76fdb278234bd4eb4902010e84effa358c6ff5b85c99b7aba15d

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/).

##### [605-985-55-100](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-100)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:06bd11defce63dd0a0bf584ff92fff22e14cbc103eb594ba0048376a47b9cc0c

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/).

##### [605-985-55-101](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-101)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:f7dd92d6d4e08853cf64fc31e7cf67cca93e4fb81f07a237e9435f14e8dd9ff4

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/).

##### [605-985-55-102](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-102)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:161da079f914a1a42dc4ad207f567111b26405985df33c5c497267cb2124ef8b

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/).

##### [605-985-55-103](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-103)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:62c39f034990256db18cb85ccbf304ebbf648c6bf37f4eb02904959cf531fb36

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/).

##### [605-985-55-104](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-104)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:611af0f470bcb668995e65e191f449fbeb81d2aeb306da67d6beafef7447d387

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/).

##### [605-985-55-105](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-105)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:7790deba5794699920b747c346445f975da48885c8749510a8bfca5e7c21b93b

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/).

##### [605-985-55-106](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-106)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:817fd3140c5bb1e651191962d55ff5a8fb031f9cdd55446e221fe8b445491d23

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/).

##### [605-985-55-107](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-107)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:54be27d54a72f7d729e9d4ad13cd53bc971d2368c5e2ebed83bdd2639dc946f2

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/).

##### [605-985-55-108](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-108)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:39d92c1f1e944b7b80a9a7d3d7913d394a642db6feec777f2d62aff6afb1cc9c

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/).

##### [605-985-55-109](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-109)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:39664465551f3e51fd7c06bc27f44d9430d1014cba04aa70ba20e81ef17ab4a1

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/).

##### [605-985-55-110](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-110)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:145dfe69e74700fbc0992e5c2d0db8aec6a9b767028e5092b49384ef76973dd7

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/).

##### [605-985-55-111](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-111)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:c025d57c0cd9636e25b98b9b2c2c7d9f42949fc8f398fd685916635b2ad38c49

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/).

##### [605-985-55-112](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-112)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:58b961145105c87c6366f8bd1905792e7094966c4d2ca2505ae337e179cd9ea3

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/).

##### [605-985-55-113](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-113)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:19bcd0b6647ae4ffdc0b8ebd221fd90224dbcca013b50726ed97903c7f8479b2

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/).

##### [605-985-55-114](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-114)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:396daaf9f3cbbce3b0e87b27213c17b12a568e54c77d9b63130047b7786a5542

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/).

##### [605-985-55-115](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-115)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:309eb641d522d982b049fece7594d732b0253cf969cfad25bce07b2a96546f2a

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/).

##### [605-985-55-116](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-116)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:4ab2114893612e6ad3e7e881eda0507127e596ec42ebd72364f910e8665ad9a3

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/).

##### [605-985-55-117](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-117)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:fb2439685abaeef5e97d2f1b69f51a6f49f4c12d5e23360d579ec16d7d0069c0

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/).

##### [605-985-55-118](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-118)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:500d792bb973307020846a49080cf43d84db0d02aadc27a9cc58237845c9fb53

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/).

##### [605-985-55-119](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-119)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:9dd920a7d73f7d637fcf5e61f0b0b2e6793671da2097705c1aa847e7f6c29a64

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/).

##### [605-985-55-120](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-120)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:deca3d7ee2705dde251f83d4e818a335b34fe4ebcacd733ba0bf8b10d30fcf0b

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph not used](https://asc.understandingaccounting.org/updates/page-1833002/).

##### [605-985-55-121](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-121)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:6d94ff3e31f934dbbeaf2c7efff42ab60ae7739b988ca797568f6baa5d2cff29

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/).

##### [605-985-55-122](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-122)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:481ae5402db244e0d03c79d037e533b49d1fb78f63e19a88ff0e269cf0dba890

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/).

##### [605-985-55-123](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-123)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:c5c9434b91f288a014d098c1d7d09c57cbc3e05470d136e1f244844d9d909f50

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/).

##### [605-985-55-124](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-124)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:725089686ba5bb79d641077b720fb0e81a17454de5aa537ac311eebd735fc6f6

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/).

##### [605-985-55-125](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-125)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:7e27c358baf57e1f3a55beb83e5229d0e7d546b4d93d9f6179b722460514b251

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/).

##### [605-985-55-126](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-126)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:c33e211889d006b2d88b4e083ba915c88c8062ad66d6e9b0d32226dc33df9e44

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/).

##### [605-985-55-127](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-127)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:857179622b10857063cd9f10303c2c90ae56920022c2f399526da8bcb5810126

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/).

##### [605-985-55-128](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-128)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:f010e98583e6f6844a9dcc8f552be1b46a9ed5e39f458753cab61fb818b19537

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/).

##### [605-985-55-129](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-129)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:8c7a6aceedf9e26270e74da530378d81dcd2db531be74454b3831c8f164fd79d

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/).

##### [605-985-55-130](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-130)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:a397a30d60a196ee046b1e3b18942b57eb72a8ce9e070d754ed4a3139caa527e

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/).

##### [605-985-55-131](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-131)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:5ee1e6a98ffecd91aa3ce8bfab5b2e79f3fca396bfbeec034c9ee2bd47c9d3b7

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/).

##### [605-985-55-132](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-132)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:0b9fd9436bef12b636d38396d90a59cbd7b5a0d2360154f0cff57291e2b853a0

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/).

##### [605-985-55-133](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-133)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:dcb505db08ee4913456d24d1c0df35a1bc30d20c18302c0326e2068ba6aba5dd

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/).

##### [605-985-55-134](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-134)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:9e93614e4dee9e880e786b47d70c0fca67a604d4d557da4cda95b7e9dab07e4d

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/).

##### [605-985-55-135](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-135)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:f093648785682b55c99bb8a06e7264604627e2bc0d4ba5a53914441067ff9275

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/).

##### [605-985-55-136](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-136)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:6fe1be6b27975ae8d531c808aca865f9533a402ce4d6b20eaa8df06c6d8cb955

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/).

##### [605-985-55-137](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-137)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:8658f1ae1741d1dc99eae0b1f86b20ccae612397477bf05f18c40ae13ad4b545

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/).

##### [605-985-55-138](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-138)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:78ef342dea21ab67b76ae031bc348b8571fab31fd96c119ff6dc97cfc85525cd

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/).

##### [605-985-55-139](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-139)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:06f5e5b3ef136f2b0a91c8bb3d57d2129094d5ba0113f4d6a6bebe9fd71fa395

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/).

##### [605-985-55-140](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-140)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:3bcb50de1c1dbaa69c11f2926e938962a6ad30aff2d83b6fa7ed2b9d9deec8a1

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/).

##### [605-985-55-141](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-141)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:8672bbbe8b1f680f1de35b07878320b063b1c142b1a8543566c347e4b68bf7ea

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/).

##### [605-985-55-142](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-142)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:5eb060de0ec7eb6f8e094160f5787362b9e891e65b1e4fbfd03f811683e5f4f8

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/).

##### [605-985-55-143](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-143)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:4d0b1b3cd9fda80982c0c601483d2a385ec23809acd39a6a09eb5c4b918b8973

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/).

##### [605-985-55-144](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-144)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:d0035ffa70fbfe7c4618918d59e72635a5b47ed9f631f38d567d74feb23c59e6

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/).

##### [605-985-55-145](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-145)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:d67249dcc5e71dee05f5541ebc34568481cd3872ead83ce6fe11cb468cd4caf2

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/).

##### [605-985-55-146](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-146)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:f9d5329041c11a513e7fca9d15bc7f725d96e3285e8ad3b944e1ae9751c6a342

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/).

##### [605-985-55-147](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-147)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:74e80461fe0e4c473d744de8f9c59ff293573af6d2d0def187d3a9ef077e7d32

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/).

##### [605-985-55-148](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-148)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:44a47f8c585532c342ca0dad914784a2c9b9bebd70f43d69c646349fc69cac84

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/).

##### [605-985-55-149](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-149)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:91070e31661f782c65ff39fa124b7caba9ddf8d252f5b1351741891d0f058a84

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/).

##### [605-985-55-150](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-150)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:1c6d5425415877b2fc06bfb956461eb471889ea9b82907e8394a3e261e96d26d

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/).

##### [605-985-55-151](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-151)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:70231600fc1b5c673ceadacec476284fcd4f0c4f98c409085232ddd72cf936c9

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/).

##### [605-985-55-152](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-152)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:b4898171fba027f521e3e1cf5f44ccfae0cc73c35a52885e192226340a294fc1

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/).

##### [605-985-55-153](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-153)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:7045b55527e7861be3825d19f3ebf9020f3d1557dde640bdc1520347d5fd08f4

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/).

##### [605-985-55-154](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-154)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:a8a6781a896a7adb1cbf1fe47e1049afa98858395dc779260641eaee1395cf22

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/).

##### [605-985-55-155](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-155)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:2b97e3d5a1e50430808b1901965302480207a5b176bae8f9736d529d53fd9a3d

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/).

##### [605-985-55-156](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-156)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:690080acea9f85285f4c8cba0f4acf49a45c96f4053d3494f2ed9f3314a9a225

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/).

##### [605-985-55-157](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-157)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:0c404aee66ea1e61e99dbf2c88ad5c1e87506e2c50440ea3379d7dc38c8325ee

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/).

##### [605-985-55-158](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-158)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:3d81413febd0cdb60643218e72c97dbe53ef8ac0b0238e73b2b010fdf78f0be4

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/).

##### [605-985-55-159](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-159)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:2a54ae8b7e2d966289a4e31200f2dcd156bfc9749b5abbc905c63a9b21061d7d

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/).

##### [605-985-55-160](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-160)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:0967ee28561c583fc0c682f7a1194d46ad3a2da55fe6153e72c91447c01842d1

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/).

##### [605-985-55-161](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-161)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:802815f492b216ac76afc6de085107c2258f81736b452102eae87f4df133efae

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/).

##### [605-985-55-162](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-162)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:f47cf560d50607312ee7461c33fc00757aaf3173c1207a24778c53b0724eb9dd

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/).

##### [605-985-55-163](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-163)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:71759706077201c002777caa0fd6e237ca164146ccc47e4bce5f74b56c0644da

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/).

##### [605-985-55-164](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-164)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:9c5bafcbd03f070be6876dce3709de594c3de6a314c52f705db38f0bd6cae443

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/).

##### [605-985-55-165](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-165)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:67a460a0e02c7be7e3384c76573ef4e7591d1daa0477c643862f21b118c42e9d

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/).

##### [605-985-55-166](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-166)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:156931d79be2e3aca14f9b655cc412bc0dd9da40bf3ac258662b249f08081908

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/).

##### [605-985-55-167](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-167)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:c8dd4bdf6dd2f9c730a9577e108d528c4dec1b8bd021a37878714b04600f31b2

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/).

##### [605-985-55-168](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-168)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:516d871bd093f403e9929c6ec88bf4c842bd5eeb666611ec1bb25ef340ec1d6c

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/).

##### [605-985-55-169](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-169)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:2f68ce59cded795c80afc7c073f9027e621a2b444654dc6050c218166d14a1b4

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/).

##### [605-985-55-170](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-170)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:a20759c0ab69a5064d44e7515dfd7a935b630cdfe6a3ff846b0c8b77a538c7e8

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/).

##### [605-985-55-171](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-171)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:a59392045d1b3c8ca3d45b802359c18844403a10dd012930d46d44f02eaf446d

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/).

##### [605-985-55-172](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-172)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:d54830778de251b4515fadfcb69394efd15d540d7bc382080f74b955de4d26c4

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/).

##### [605-985-55-173](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-173)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:ad2edacf297de541e223f5d7a77133ab696e8f4f1ed6f800af9fd402be779e94

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/).

##### [605-985-55-174](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-174)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:b38b806d0069c689c357c255f0bbfea6ce61663a31e33b51b53079075aee09d6

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/).

##### [605-985-55-175](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-175)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:9eaa433b60c27ec467b28dcfbcc6acf225a819e5d2169c22cd47b0205a08c58f

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/).

##### [605-985-55-176](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-176)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:3f31bd24322a5c8cc7bd1ac895a607be572a7ec9ae6ae4e48244e7a8f884e7bf

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/).

##### [605-985-55-177](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-177)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:5606c536a40994f3d28caabe02acad7136611159865798af6b8a7d6ce7f547cd

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/).

##### [605-985-55-178](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-178)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:a5ed43e26fd4c28b0dfca0466d714cc3a86d31542183497c186c729abbba341f

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/).

##### [605-985-55-179](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-179)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:815786516222b87615bd2b7652b304657d48ac92930ffd592b788f6f32ab6699

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/).

##### [605-985-55-180](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-180)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:30e49e2bfc27aefedfde9c51c4f4468784ac3fc55c6298039ac334b46940de1b

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/).

##### [605-985-55-181](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-181)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:90af3a565bec51688fea0998d1679ccb73701bd5a8a8b1c3e2d87496a76c2d49

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/).

##### [605-985-55-182](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-182)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:3e810c605f60c7c9c0b16355852c8262c7bd241d458765b922ee53a01b733a23

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/).

##### [605-985-55-183](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-183)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:d733b4fc65ad078a82efed6427971bd16ee3c522e2c996376a616ba3fb7df210

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/).

##### [605-985-55-184](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-184)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:6d85db9afd5c41bd33ebd0f6d0f602622eff2d531d20b8b587ba9d6e1223565b

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/).

##### [605-985-55-185](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-185)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:98cbe558a57eb5674678b66fa1ede8aabed84e1b90147b852adf097bdb8c6406

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/).

##### [605-985-55-186](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-186)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:4363926adfd0fc83eb7746a4a55fbb2a87237aa0986c8df50b0eaeaf9d604add

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/).

##### [605-985-55-187](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-187)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:504c088f974c559c566b23ec9fad215eb06e6f9d8255d426e830f2ffdfd300db

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/).

##### [605-985-55-188](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-188)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:eb27e82f513ab878749876b3348985f41c13770cd21719d8506796cd97ff960d

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/).

##### [605-985-55-189](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-189)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:8518fadc570a114606340835e2eca6685e2e7bced3fce79350b8c37f8341d63c

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/).

##### [605-985-55-190](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-190)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:e49897b6828de284c0977cb38f13d3d9b575edf3b820e42c4882dd828c77861f

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/).

##### [605-985-55-191](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-191)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:b360fb53d5fe8a704222fb7c259117b6a0c8d5fa1941ce13ea133cb4de356485

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/).

##### [605-985-55-192](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-192)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:22536ca294185fbb2e9a83185b98ce82787d0b3813dd46aedc0bb0cec4880189

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/).

##### [605-985-55-193](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-193)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:a4125105dae2a6a0a0d83493093d6750d81d54d0c7ccf90a990ec90a58730fc2

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/).

##### [605-985-55-194](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-194)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:488fcdae35a261b3093853513c7d76bdddfd65637e3c23065e124fb4a9784965

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/).

##### [605-985-55-195](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-195)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:0324934a6d1d401f86bafd9a3b53aa75ef9bd42a4038832d0faef354c3758d59

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/).

##### [605-985-55-196](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-196)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:6931443c7a52254119a71c310e52eed66cd29f328e1926036d97249428e652d0

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/).

##### [605-985-55-197](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-197)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:41a495dc22e5f88abf0cabfc64e8f75e33125c1098720bbb2fa763906a394678

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/).

##### [605-985-55-198](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-198)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:a2b52677eae27c99750db007fca81667dfa5265c483eca43d0ea21a5fb20ec41

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/).

##### [605-985-55-199](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-199)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:d021d345bd3ecf69fc052aa2d6788d794c6ea00c7b47b386ec4d2da9a9432800

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/).

##### [605-985-55-200](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-200)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:bff4da8a52ba6f095ad8d1dfe8bb3eae3376319d99eac91e3dc23fabd06173a0

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/).

##### [605-985-55-201](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-201)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:f56e8c29e4f0313ee413ad74c15983d60e334d1a67d62ce5e39be0778b9fac03

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/).

##### [605-985-55-202](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-202)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:ff884e69d40f1aca3108c279cff088711c80a631302af9068104668137e49500

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/).

##### [605-985-55-203](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-203)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:6aa94c26422979013d52ce72d780a73f5eaa7fc6ff0f4efba397d759e161c1e7

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/).

##### [605-985-55-204](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-204)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:8829678d7c0f11a4e7274f2940fc760a2ea7d5cded3c3ba8dead7481d5f2afd0

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/).

##### [605-985-55-205](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-205)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:8ce1d0ecf2a9ab1c9b020e1b5702c27685756348e6358c6814b0b0f8f528477a

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/).

##### [605-985-55-206](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-206)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:7efbe88bf8abbfdf5306891165d97485c80ce8c11bb53508fc3008289dd01d0b

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/).

##### [605-985-55-207](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-207)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:3432a055c811033208860e46f3a7d1034ed06ecd6bdb9b670b2bee0c633173a6

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/).

##### [605-985-55-208](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-208)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:ce87be51d4832077e826cbb465947c9d3aa6205f8d5f8781aadd1889823801ad

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/).

##### [605-985-55-209](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-209)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:e6e62c482cf08098964acc91c2e08cb234695bbdba259f134f49d134d2445b61

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/).

##### [605-985-55-210](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-210)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:5f4398ce7c217016edac0dcff68763360b37a5f3aebad7f00b65e63f60de89e0

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/).

##### [605-985-55-211](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-211)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:ca2ff63c58f2df0d44833a3898a79ba71929cd339aacb7f60f9cdb1663216ad9

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/).

##### [605-985-55-212](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-212)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:f44c9235dd377363ac485e70c33e0d92f93e346eda0e0240d5cb12b9c3412917

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/).

##### [605-985-55-213](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-213)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:14884af100b0d3d1e77e18b7c827e8d6d5c60984e3aa9efe227b37972b6084b1

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/).

##### [605-985-55-214](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-214)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:100fe6c373d0857be96f3b37b5fd0807070c33c8ee10b246bd5032becf2aa202

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/).

##### [605-985-55-215](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-215)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:a9b259c52b4072d848be60c840d7a33d842aa5cf893f0c5e1796dae84867c235

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/).

##### [605-985-55-216](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-216)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:94b059676bc265750f9a2fa5b84a0fdf79fc8ce72318153d733afe4b44cf8870

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/).

##### [605-985-55-217](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-217)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:3b8538d4ec82739f3291d0e5275ee79fa1b7bc1bd88b5130642646c426f0bcd7

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/).

##### [605-985-55-218](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-218)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:25405dd4ce49d7a54c5897ecb2ca655d4978202ce68e40ac8b2fae7e4561c17e

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/).

##### [605-985-55-219](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-219)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:6248baa22a267b06f6b7858816cec6a854b3a6271ba4a9a46771e0c6f16f3839

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/).

##### [605-985-55-220](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-220)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:9805ac66966a8bb4abf8c1b5720116a0f5dc4395d742c7dfe9c5b624e1055743

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/).

##### [605-985-55-221](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-221)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:338503baed54ab524d27142d67fe9d3043974606437d748919eb95b9c549ff3a

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/).

##### [605-985-55-222](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-222)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:137effb17a3d428db114091ab3f465f1fff465d9e34e5080277a8735f3d80c57

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/).

##### [605-985-55-223](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-223)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:e0f6b239f9e73f825ccca1954e1e1dd87240b5cf2eacd1d242d7e1b7403c998f

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/).

##### [605-985-55-224](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-224)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:0179b19052c265704914e1408ae7f5fb8fdc30aae0da3c410a4d7c0833d9e3dc

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/).

##### [605-985-55-225](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-225)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:f358894195877fa1c740dec5526d1059aebbc17db34e54fffe57f61019a707e6

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/).

##### [605-985-55-226](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-226)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:5dfcf861505397e9bcf8b46671de76c1545a5e3c03cf78dadb915dc90bf98694

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/).

##### [605-985-55-227](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-227)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:05e0daa809965d03120ecd79363628870820f771985274b37097ef099c9120ff

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/).

##### [605-985-55-228](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-228)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:2bf25ad787cb411ba5931df73910eb705dd118002fc62ca5c1466c976d9c094c

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/).

##### [605-985-55-229](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-229)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:43d8cf52f18105e59978fc071a038e832c567986be346b413b17f0b0449f2809

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/).

##### [605-985-55-230](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-230)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:98742db4f1a00df8b796bdd44e90ae7f1ce50507c20807582bd284c564d8aece

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/).

##### [605-985-55-231](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-231)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:e6ceac4b95b7118475f64e16d0a0e7d088b29d189262953deb74e9582f014559

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/).

##### [605-985-55-232](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-232)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:cf59c903cb605c688003643eddf399f62113a45c7b7e787a24c1c70b5e01692f

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/).

##### [605-985-55-233](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-233)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:8fed84c4f1fc8877aae62072b575add2ea76ff66556901bcd35b63860eef54fb

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/).

##### [605-985-55-234](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-234)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:ab518c596a997bd863e5af4e0bec48a0734664dcf8489459bba08b8ea7b48d4e

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/).

##### [605-985-55-235](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-235)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:f538fcfd67958da9a56d57fbc1637bddc3959620bf41f967b7ed5e687df788d2

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/).

##### [605-985-55-236](https://asc.understandingaccounting.org/asc/605/985/#605-985-55-236)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:31.728Z to 2026-09-10T00:54:31.728Z

Record version: sha256:8815818ead13d02c78921a0cf816d1acddf37553b3f53e38a289604a4ae89cb3

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/).

Source downloaded (UTC): 2026-09-10T00:54:34.894Z to 2026-09-10T00:54:34.894Z

Record version: sha256:23ed0b50165c70940ee9ba572c7e6b78a4aaa14bed6d7efe63ab66d6d3343f82

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 605-985-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/605/985/#65-transition-and-open-effective-date-information)

SEC content: no

##### [605-985-65-1](https://asc.understandingaccounting.org/asc/605/985/#605-985-65-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:54:34.894Z to 2026-09-10T00:54:34.894Z

Record version: sha256:860aa6cd01593b79918d6b4a601da34e6ba11f3f5e63f72fe6c79b3c40854039

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


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_.
