{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/605/","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","number":"605","title":"Revenue Recognition","area":"Revenue","group":null,"subtopics":[{"number":"605-10","topic":"605","title":"Overall","area":"Revenue","paragraphs":24,"summary":"ASC 605-10 is the residual \"Overall\" subtopic of the legacy Revenue Recognition Topic; after ASU 2014-09 substantially all of its recognition guidance was superseded and replaced by Topic 606. What remains is a navigational shell: it states that no revenue recognition guidance is located in Topic 605, points to industry Subtopics that still govern revenue for contracts not with customers within Topic 606's scope, and directs users to the Subtopics containing guidance on provisions for losses on onerous contracts.","concepts":["superseded revenue guidance","onerous contract","provision for losses","contracts not with customers","industry-specific revenue guidance","residual subtopic","scope cross-references"],"categories":["Revenue","Recognition","Industry-specific","Transition and effective dates"],"level":"introductory","topic_title":"Revenue Recognition","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-10-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
Contract Added Accounting Standards Update No. 2014-09 05/28/2014
Customer Added Accounting Standards Update No. 2014-09 05/28/2014
Readily Convertible to Cash Superseded Accounting Standards Update No. 2014-09 05/28/2014
Revenue Added Accounting Standards Update No. 2014-09 05/28/2014
605-10-05-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
605-10-05-1 Amended Accounting Standards Update No. 2010-17 04/28/2010
605-10-05-2 through 05-4
 Added Accounting Standards Update No. 2014-09 05/28/2014
605-10-15-2 Superseded Accounting Standards Update No. 2014-09 05/28/2014
605-10-15-3 Superseded Accounting Standards Update No. 2014-09 05/28/2014
605-10-25-1 through 25-5
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
605-10-25-2A Added Accounting Standards Update No. 2010-17 04/28/2010
605-10-60-1 through 60-2
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
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The following two Subtopics within this Topic provide guidance on provision for losses:
  1. a
    605-20, Revenue Recognition—Provision for Losses on Separately Priced Extended Warranty and Product Maintenance Contracts
  2. b
    605-35, Revenue Recognition—Provision for Losses on Construction-Type and Production-Type Contracts.
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There is no revenue recognition guidance located in this Topic. There is revenue guidance in the following industry Subtopics for contracts that are not with customers within the scope of Topic 606 on revenue from contracts with customers. Revenue guidance is included in the following industry-specific Subtopics:
  1. a
    905-605, Agriculture—Revenue Recognition, for guidance on cooperatives
  2. b
    944-605, Financial Services—Insurance—Revenue Recognition, for guidance on insurance contracts
  3. c
    954-605, Health Care Entities—Revenue Recognition, for guidance on contributions from related fundraising entities and charity care
  4. d
    958-605, Not-for-Profit Entities—Revenue Recognition, for guidance on contributions
  5. e
    980-605, Regulated Operations—Revenue Recognition, for guidance on alternative revenue programs.
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This Topic also provides guidance and references for the recognition and measurement of a provision for losses for certain arrangements (that is, an onerous contract). The guidance on recognizing a provision for loss is located in the following Subtopics:
  1. a
    605-20, Revenue Recognition—Provision for Losses on Separately Priced Extended Warranty and Product Maintenance Contracts
  2. b
    605-35, Revenue Recognition—Provision for Losses on Construction-Type and Production-Type Contracts
  3. c
    985-605, Software—Revenue Recognition, specifically paragraph 985-605-25-7
  4. d
    944-605, Financial Services—Insurance—Revenue Recognition, specifically paragraph 944-605-35-7
  5. e
    912-20, Contractors—Federal Government—Contract Costs, specifically paragraph 912-20-45-5
  6. f
    954-440, Health Care Entities—Commitments, specifically on continuing care retirement communities in paragraphs
    954-440-35-1 through 35-3
  7. g
    954-450, Health Care Entities—Contingencies, specifically on prepaid health care services in paragraphs
    954-450-30-3 through 30-4
  8. h
    980-350, Regulated Operations—Intangibles—Goodwill and Other, specifically on long-term power sales contracts in paragraph 980-350-35-3.
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The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
605-10-S25-1 through S25-4
 Superseded Accounting Standards Update No. 2017-14 11/22/2017
605-10-S50-1 Superseded Accounting Standards Update No. 2017-14 11/22/2017
605-10-S99-1 Superseded Accounting Standards Update No. 2017-14 11/22/2017
605-10-S99-1 Amended Accounting Standards Update No. 2015-10 06/12/2015
605-10-S99-1 Amended Accounting Standards Update No. 2012-03 08/27/2012
605-10-S99-1 Amended Accounting Standards Update No. 2009-07 09/15/2009
605-10-S99-1 Amended Accounting Standards Update No. 2009-03 08/24/2009
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Every paragraph in the subtopic — background, scope, recognition, and presentation — has been superseded by ASU 2014-09, which replaced it with the revenue model in ASC 606. As a result, the subtopic contains no operative guidance today and exists only as a historical marker.","key_points":["All of Sections 05, 15, 25, and 45 of ASC 605-15 are superseded by Accounting Standards Update No. 2014-09 (see 605-15-05-1 through 05-7, 15-1 through 15-4, 25-1 through 25-5, and 45-1).","Because no paragraph remains operative, ASC 605-15 imposes no recognition, measurement, or presentation requirements for product sales.","Revenue from sales of products, including arrangements with a right of return, is now accounted for under ASC 606, with returns treated as variable consideration and a refund liability.","Costs of obtaining or fulfilling a contract formerly addressed alongside legacy revenue guidance are now in ASC 340-40.","Entities that have adopted ASU 2014-09 must not apply the superseded 605-15 criteria (such as the former reasonable-estimate-of-returns conditions) to recognize product revenue."],"categories":["Revenue","Transition and effective dates","Recognition"],"audience_level":"intermediate","student_note":"This subtopic is a shell: its only content is the notation that ASU 2014-09 superseded it, so any exam question about product sales or rights of return should be answered under ASC 606. The common mistake is citing the old 605-15 \"reasonable estimate of returns\" conditions instead of ASC 606's variable consideration and refund liability model.","related_topics":["606","606-10","340-40","605-10","845"],"key_concepts":["superseded guidance","sales with a right of return","product revenue recognition","revenue from contracts with customers","variable consideration","refund liability"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5d89aa603ee464cff09577126f297fdf98744e150d2986248dd1086fef8aa402","downloaded_from":"2026-09-10T00:41:31.329Z","last_downloaded_at":"2026-09-10T00:42:07.607Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"605-50","title":"Customer Payments and Incentives","topic_title":"Revenue 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Recognition","score":0.8744,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c5b3f5f0ce17f849bf68e3ac8e901263d4cc7dd35689d13d01c9db5ae3df7a89","downloaded_from":"2026-09-10T00:44:32.941Z","last_downloaded_at":"2026-09-10T00:45:00.697Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"225-10","title":"Overall","topic_title":"Income Statement","score":0.8659,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f5a0fd6703a8cc4f01a1915399b1b21793f4e661f7527d74223833f62933cea3","downloaded_from":"2026-09-09T23:07:39.903Z","last_downloaded_at":"2026-09-09T23:08:13.742Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"605-946","title":"Financial Services—Investment Companies","topic_title":"Revenue Recognition","score":0.85,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5bd0419de006981cc1fe9f56334867e43173d19d74165e3454c2696ddf2d3f34","downloaded_from":"2026-09-10T00:49:48.732Z","last_downloaded_at":"2026-09-10T00:50:00.714Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"605-970","title":"Real Estate—General","topic_title":"Revenue 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timestamps"}},{"number":"605-20","topic":"605","title":"Services","area":"Revenue","paragraphs":33,"summary":"After ASU 2014-09 gutted most of legacy Topic 605, ASC 605-20 survives only as the guidance on recognizing a loss (onerous-contract provision) on separately priced extended warranty and product maintenance contracts. A separately priced contract is one whose price is not included in the original price of the covered product. If expected costs of providing the services plus any capitalized incremental cost of obtaining the contract exceed the related unearned revenue (contract liability), a loss must be recognized.","concepts":["separately priced extended warranty","product maintenance contract","onerous contract loss","unearned revenue","contract liability","incremental costs of obtaining a contract","product warranty","contract grouping"],"categories":["Revenue","Recognition","Contingencies and guarantees","Subsequent measurement"],"level":"intermediate","topic_title":"Revenue Recognition","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-20-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
Contract Added Accounting Standards Update No. 2014-09 05/28/2014
Contract Liability Added Accounting Standards Update No. 2014-09 05/28/2014
Customer Added Accounting Standards Update No. 2014-09 05/28/2014
Retrospective Insurance Arrangements Superseded Accounting Standards Update No. 2014-09 05/28/2014
Revenue Added Accounting Standards Update No. 2014-09 05/28/2014
605-20-05-1 Amended Accounting Standards Update No. 2014-09 05/28/2014
605-20-05-2 Superseded Accounting Standards Update No. 2014-09 05/28/2014
605-20-05-3 Superseded Accounting Standards Update No. 2014-09 05/28/2014
605-20-15-2 Amended Accounting Standards Update No. 2014-09 05/28/2014
605-20-15-3 Amended Accounting Standards Update No. 2014-09 05/28/2014
605-20-25-1 Amended Accounting Standards Update No. 2014-09 05/28/2014
605-20-25-2 through 25-5
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
605-20-25-6 Amended Accounting Standards Update No. 2014-09 05/28/2014
605-20-25-7 through 25-19
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
605-20-50-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nContract | Added | Accounting Standards Update No. 2014-09 | 05/28/2014 |\nContract Liabi…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a8e4518431d7e9a6eaba3987a5993706cbe24a2cb30b5a9f83ab5f4b790ed9d7","downloaded_from":"2026-09-10T00:42:09.507Z","last_downloaded_at":"2026-09-10T00:42:09.507Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481383","source_sha256":"4bc550c9d5460797ead73d3aae916f367ed3ef8703c16f4bcc9e213ac553a0b1"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c44204dccf878c0cdd9af0e50dd856ad7847f9eaa343486365e456b123d4b106","downloaded_from":"2026-09-10T00:42:09.507Z","last_downloaded_at":"2026-09-10T00:42:09.507Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481383","source_sha256":"4bc550c9d5460797ead73d3aae916f367ed3ef8703c16f4bcc9e213ac553a0b1"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ca605906028bfa4c85204a9004506ccabbb563172b79e5a9213f21dd21d3949","downloaded_from":"2026-09-10T00:42:09.507Z","last_downloaded_at":"2026-09-10T00:42:09.507Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481383","source_sha256":"4bc550c9d5460797ead73d3aae916f367ed3ef8703c16f4bcc9e213ac553a0b1"}},{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-20-05-1","para":"05-1","html":"
This Subtopic specifies the accounting for the provision for losses on separately priced extended warranty and product maintenance contracts.
","snippet":"This Subtopic specifies the accounting for the provision for losses on separately priced extended warranty and product maintenance contracts.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c0ab73cb8a6bc3fe7f5a361f15fe8bbd2d3de51b7f3e2d916bf2a084c63df2b","downloaded_from":"2026-09-10T00:42:12.336Z","last_downloaded_at":"2026-09-10T00:42:12.336Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481353","source_sha256":"2468f8053413a9f5e98ff2e0964171b9b94f881f2ea8e35278b2af40b360ca9a"}},{"citation":"605-20-05-2","para":"05-2","html":"
Paragraph superseded by Accounting Standards Update No. 2014-09.
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Paragraph superseded by Accounting Standards Update No. 2014-09.
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The guidance in this Subtopic applies to all entities.
","snippet":"The guidance in this Subtopic applies to all entities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5d811c4595002327c3bfc6877ceadafe094a3b59babd16ce877fd5e5181d19d2","downloaded_from":"2026-09-10T00:42:15.672Z","last_downloaded_at":"2026-09-10T00:42:15.672Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481325","source_sha256":"6f6c82404b64168dc592d86dfb25c7bc81f11e3caa2382dc003b716267e5cb19"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f51ddc974646d47152c907a4d462e7ccab491fed65c18b611bc7951c69422849","downloaded_from":"2026-09-10T00:42:15.672Z","last_downloaded_at":"2026-09-10T00:42:15.672Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481325","source_sha256":"6f6c82404b64168dc592d86dfb25c7bc81f11e3caa2382dc003b716267e5cb19"}},{"block":null,"heading":"Transactions","paragraphs":[{"citation":"605-20-15-2","para":"15-2","html":"
The guidance in this Subtopic applies to the following service activities and arrangements:
  1. a
    Separately priced extended warranty and product maintenance contracts.
  2. b
    Subparagraph superseded by Accounting Standards Update No. 2014-09.
  3. c
    Subparagraph superseded by Accounting Standards Update No. 2014-09.
  4. d
    Subparagraph superseded by Accounting Standards Update No. 2014-09.
  5. e
    Subparagraph superseded by Accounting Standards Update No. 2014-09.
","snippet":"The guidance in this Subtopic applies to the following service activities and arrangements:\n(a) Separately priced extended warranty and product maintenance contracts.\n(b) Subparagraph superseded by Accounting Standards U…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f912adde641246fb6f8d1c2da1f17cd6d3896d7902ee48d0d2981f23c65121ce","downloaded_from":"2026-09-10T00:42:15.672Z","last_downloaded_at":"2026-09-10T00:42:15.672Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481325","source_sha256":"6f6c82404b64168dc592d86dfb25c7bc81f11e3caa2382dc003b716267e5cb19"}},{"citation":"605-20-15-3","para":"15-3","html":"
The guidance in this Subtopic does not apply to the following service activities and arrangements:
  1. a
    Guarantees accounted for as derivatives in accordance with Section 815-10-15
  2. b
    Product warranties, except extended warranty or product maintenance contracts. See paragraph 605-20-25-6.
  3. c
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A loss shall be recognized on extended warranty or product maintenance contracts if the sum of the expected costs of providing services under the contracts and any asset recognized for the incremental cost of obtaining a contract exceeds the related unearned revenue (contract liability). Extended warranty or product maintenance contracts shall be grouped in a consistent manner to determine if a loss exists. A loss shall be recognized first by charging to expense any recognized asset for the incremental costs of obtaining a contract, determined in accordance with the guidance in paragraphs
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The following table identifies the changes made to this Subtopic.
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605-20-S99-2SupersededAccounting Standards Update No. 2016-1105/02/2016
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A separately priced contract is one whose price is not included in the original price of the covered product. If expected costs of providing the services plus any capitalized incremental cost of obtaining the contract exceed the related unearned revenue (contract liability), a loss must be recognized.","key_points":["The Subtopic applies to all entities but now covers only separately priced extended warranty and product maintenance contracts (605-20-15-1; 605-20-15-2(a)).","It does not apply to guarantees accounted for as derivatives under Section 815-10-15, to ordinary product warranties (other than extended warranty/maintenance contracts), or to financial guarantee insurance contracts under Topic 944 (605-20-15-3).","A contract is 'separately priced' when the contract price for warranty protection or product services is not included in the original price of the covered product (605-20-25-1).","A loss is recognized when expected costs of providing services plus any asset recognized for incremental costs of obtaining the contract exceed the related unearned revenue (contract liability) (605-20-25-6).","Contracts must be grouped in a consistent manner to determine whether a loss exists (605-20-25-6).","The loss is charged first against any recognized asset for incremental costs of obtaining a contract (determined under 340-40-25-1 through 25-4), and only the excess is recognized as a liability (605-20-25-6).","Revenue recognition for these contracts is now governed by Topic 606; 605-20's revenue and disclosure paragraphs were superseded by ASU 2014-09 (605-20-25-2 through 25-5; 605-20-50-1)."],"categories":["Revenue","Recognition","Contingencies and guarantees","Subsequent measurement"],"audience_level":"intermediate","student_note":"Remember that 605-20 is a remnant: revenue on extended warranties is recognized under Topic 606, and only the loss/onerous-contract rule stays here. The common mistake is applying it to ordinary (assurance-type) product warranties bundled into the product price — those go to Topic 460/606, not 605-20.","related_topics":["606","340-40","460","815-10","944"],"key_concepts":["separately priced extended warranty","product maintenance contract","onerous contract loss","unearned revenue","contract liability","incremental costs of obtaining a contract","product warranty","contract grouping"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:892a77d01f0d443e5373277f53bd5392806243dbccf3a319ae2359b0e39ed94d","downloaded_from":"2026-09-10T00:42:09.507Z","last_downloaded_at":"2026-09-10T00:42:36.164Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"605-10","title":"Overall","topic_title":"Revenue 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Paragraph Action Accounting Standards Update Date
Fair Value Superseded Accounting Standards Update No. 2014-09 05/28/2014
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Market Participant Superseded Accounting Standards Update No. 2014-09 05/28/2014
Orderly Transaction Superseded Accounting Standards Update No. 2014-09 05/28/2014
Related Parties Superseded Accounting Standards Update No. 2014-09 05/28/2014
605-25-05-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
605-25-05-1 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-05-2 Superseded Accounting Standards Update No. 2014-09 05/28/2014
605-25-05-2 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-15-1 through 15-4
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
605-25-15-2A Amended Accounting Standards Update No. 2010-17 04/28/2010
605-25-15-3A Amended Accounting Standards Update No. 2015-10 06/12/2015
605-25-15-3A Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-15-4 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-25-1 through 25-6
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605-25-25-2 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-25-5 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-25-6 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-30-1 through 30-7
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605-25-30-2 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-30-3 Superseded Accounting Standards Update No. 2009-13 10/07/2009
605-25-30-4 Amended Accounting Standards Update No. 2012-04 10/01/2012
605-25-30-4 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-30-5 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-30-6A Added Accounting Standards Update No. 2009-13 10/07/2009
605-25-30-6B Added Accounting Standards Update No. 2009-13 10/07/2009
605-25-30-6C Added Accounting Standards Update No. 2009-13 10/07/2009
605-25-30-7 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-30-8 Superseded Accounting Standards Update No. 2009-13 10/07/2009
605-25-30-9 Superseded Accounting Standards Update No. 2009-13 10/07/2009
605-25-50-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
605-25-50-1 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-50-2 Superseded Accounting Standards Update No. 2014-09 05/28/2014
605-25-50-2 Added Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-1 through 55-47
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
605-25-55-1 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-2 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-3 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-7 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-8 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-9 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-11 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-12 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-15 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-17 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-19 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-23 through 55-30
 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-32 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-34 through 55-47
 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-48 Superseded Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-49 Superseded Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-50 Superseded Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-51 through 55-93
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
605-25-55-51 through 55-56
 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-56A Added Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-56B Added Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-57 through 55-61
 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-68 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-69 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-73 Amended Accounting Standards Update No. 2009-13 10/07/2009
605-25-55-75 through 55-93
 Added Accounting Standards Update No. 2009-13 10/07/2009
605-25-65-1 Added Accounting Standards Update No. 2009-13 10/07/2009
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The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
Milestone (2nd def.) Superseded Accounting Standards Update No. 2014-09 05/28/2014
Milestone Added Accounting Standards Update No. 2010-17 04/28/2010
605-28-05-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
605-28-05-1 Added Accounting Standards Update No. 2010-17 04/28/2010
605-28-15-1 through 15-4
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 Added Accounting Standards Update No. 2010-17 04/28/2010
605-28-25-1 through 25-3
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605-28-50-2 Superseded Accounting Standards Update No. 2014-09 05/28/2014
605-28-50-2 Added Accounting Standards Update No. 2010-17 04/28/2010
605-28-65-1 Added Accounting Standards Update No. 2010-17 04/28/2010
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Use","area":"Revenue","paragraphs":3,"summary":"ASC 605-30 was the legacy revenue recognition guidance for \"Rights to Use\" arrangements (transfers of rights to use property rather than sales of the property itself). Its substantive paragraphs — 605-30-05-1 (overview) and 605-30-25-1 (recognition) — were superseded by ASU 2014-09, so the subtopic is now an empty shell. Arrangements formerly analyzed here are accounted for under ASC 606 (or ASC 842 if the arrangement conveys a lease).","concepts":["rights to use","superseded guidance","legacy revenue recognition","licensing","five-step revenue model","scope exclusion for leases"],"categories":["Revenue","Recognition","Transition and effective dates","Leases"],"level":"introductory","topic_title":"Revenue Recognition","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-30-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
605-30-05-1SupersededAccounting Standards Update No. 2014-0905/28/2014
605-30-25-1SupersededAccounting Standards Update No. 2014-0905/28/2014
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Paragraph superseded by Accounting Standards Update No. 2014-09.
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Its substantive paragraphs — 605-30-05-1 (overview) and 605-30-25-1 (recognition) — were superseded by ASU 2014-09, so the subtopic is now an empty shell. Arrangements formerly analyzed here are accounted for under ASC 606 (or ASC 842 if the arrangement conveys a lease).","key_points":["605-30-05-1 (overview of rights-to-use arrangements) was superseded by ASU 2014-09 and carries no remaining guidance.","605-30-25-1 (recognition guidance for rights to use) was superseded by ASU 2014-09 and carries no remaining guidance.","Because all substantive content is superseded, ASC 605-30 imposes no current recognition, measurement, presentation, or disclosure requirements.","Revenue from transfers of a right to use is now evaluated under ASC 606's five-step model, including the licensing guidance in 606-10-55-54 through 55-65 where the right relates to intellectual property.","If a rights-to-use arrangement conveys the right to control the use of an identified asset for a period in exchange for consideration, ASC 842 governs instead of ASC 606 (see 606-10-15-2).","ASC 605 remains in the Codification only for historical reference and for entities that have not yet applied ASU 2014-09; effective dates and transition are in 606-10-65-1."],"categories":["Revenue","Recognition","Transition and effective dates","Leases"],"audience_level":"introductory","student_note":"This subtopic is a placeholder — every paragraph in it has been superseded by ASU 2014-09, so citing 605-30 as live authority is an error. The common misunderstanding is assuming rights-to-use arrangements still have their own special model; today they fall under ASC 606 (licenses of IP) or ASC 842 (leases).","related_topics":["606-10","842","605-10","340-40","928","920"],"key_concepts":["rights to use","superseded guidance","legacy revenue recognition","licensing","five-step revenue model","scope exclusion for leases"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:738d948de726f2a3a65efd9af231a974fb461a6e959d633208ef3df74b8f8c1b","downloaded_from":"2026-09-10T00:43:25.666Z","last_downloaded_at":"2026-09-10T00:43:32.660Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"605-928","title":"Entertainment—Music","topic_title":"Revenue 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Its core rule is that when current estimates of the consideration expected (measured under Topic 606's transaction price principles, without the variable consideration constraint, and adjusted for customer credit risk) fall below estimated contract costs, the entire anticipated loss is recognized immediately in the period it becomes evident. The subtopic also specifies whether the loss is measured at the contract, combined-contract, or performance obligation level, and how the provision is presented in the income statement and balance sheet.","concepts":["provision for anticipated contract loss","construction-type and production-type contracts","customer specifications","contract combination","performance obligation level policy election","transaction price without variable consideration constraint","customer credit risk adjustment","onerous contract presentation"],"categories":["Revenue","Recognition","Presentation","Contingencies and guarantees"],"level":"intermediate","topic_title":"Revenue Recognition","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-35-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
Contract Added Accounting Standards Update No. 2014-09 05/28/2014
Customer Added Accounting Standards Update No. 2014-09 05/28/2014
Performance Obligation Added Accounting Standards Update No. 2014-09 05/28/2014
Profit Center Superseded Accounting Standards Update No. 2014-09 05/28/2014
Revenue Added Accounting Standards Update No. 2014-09 05/28/2014
605-35-05-1 Amended Accounting Standards Update No. 2014-09 05/28/2014
605-35-05-2 through 05-13
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
605-35-15-2 Amended Accounting Standards Update No. 2014-09 05/28/2014
605-35-15-3 Amended Accounting Standards Update No. 2014-09 05/28/2014
605-35-15-6 Amended Accounting Standards Update No. 2014-09 05/28/2014
605-35-25-1 through 25-6
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
605-35-25-7 Amended Accounting Standards Update No. 2014-09 05/28/2014
605-35-25-8 Superseded Accounting Standards Update No. 2014-09 05/28/2014
605-35-25-9 Superseded Accounting Standards Update No. 2014-09 05/28/2014
605-35-25-10 Amended Accounting Standards Update No. 2014-09 05/28/2014
605-35-25-11 through 25-44
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
605-35-25-45 Amended Accounting Standards Update No. 2014-09 05/28/2014
605-35-25-46 Amended Accounting Standards Update No. 2014-09 05/28/2014
605-35-25-46A Added Accounting Standards Update No. 2014-09 05/28/2014
605-35-25-47 Amended Accounting Standards Update No. 2016-20 12/21/2016
605-35-25-47 through 25-49
 Amended Accounting Standards Update No. 2014-09 05/28/2014
605-35-25-50 through 25-99
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
605-35-45-3 through 45-5
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
605-35-50-1 through 50-11
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
605-35-55-1 through 55-10
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
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The guidance in this Subtopic applies to all contractors.
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The guidance in this Subtopic applies to:
  1. a
    The performance of contracts for which specifications are provided by the customer for the construction of facilities or the production of goods or the provision of related services. However, it applies to separate contracts to provide services essential to the construction or production of tangible property, such as design, engineering, procurement, and construction management (see paragraph 605-35-15-3 for examples). Contracts covered by this Subtopic are binding agreements between buyers and sellers in which the seller agrees, for compensation, to perform a service to the buyer's specifications. Specifications imposed on the buyer by a third party (for example, a government or regulatory agency or a financial institution) or by conditions in the marketplace are deemed to be buyer's specifications.
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Contracts covered by this Subtopic include, but are not limited to, the following:
  1. a
    Contracts in the construction industry, such as those of general building, heavy earth moving, dredging, demolition, design-build contractors, and specialty contractors (for example, mechanical, electrical, or paving). In general the type of contract here under consideration is for construction of a specific project. While such contracts are generally carried on at the job site, this Subtopic also would be applicable in appropriate cases to the manufacturing or building of special items on a contract basis in a contractor's own plant.
  2. b
    Contracts to design and build ships and transport vessels.
  3. c
    Contracts to design, develop, manufacture, or modify complex aerospace or electronic equipment to a buyer's specification or to provide services related to the performance of such contracts.
  4. d
    Contracts for construction consulting service, such as under agency contracts or construction management agreements.
  5. e
    Contracts for services performed by architects, engineers, or architectural or engineering design firms.
  6. f
    Arrangements to deliver software or a software system, either alone or together with other products or services, requiring significant production, modification, or customization of software.
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Contracts covered by this Subtopic may be classified into four broad types based on methods of pricing:
  1. a
    A fixed-price contract is an agreement to perform all acts under the contract for a stated price.
  2. b
    A cost-type (including cost-plus) contract is an agreement to perform under a contract for a price determined on the basis of a defined relationship to the costs to be incurred, for example, the costs of all acts required plus a fee, which may be a fixed amount or a fixed percentage of the costs incurred.
  3. c
    A time-and-material contract is an agreement to perform all acts required under the contract for a price based on fixed hourly rates for some measure of the labor hours required (for example, direct labor hours) and the cost of materials.
  4. d
    A unit-price contract is an agreement to perform all acts required under the contract for a specified price for each unit of output.
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Each of the various types of contracts may have incentive, penalty, or other provisions that modify their basic pricing terms. The glossary definitions for each of the contract types listed in the preceding paragraph contain greater detail about the pricing features.
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Contracts not covered by this Subtopic include, but are not limited to, the following:
  1. a
    Sales by a manufacturer of goods produced in a standard manufacturing operation, even if produced to buyers' specifications, and sold in the ordinary course of business through the manufacturer's regular marketing channels, if such sales are normally recognized as the sale of goods and if their costs are accounted for in accordance with generally accepted principles of inventory costing.
  2. b
    Sales or supply contracts to provide goods from inventory or from homogeneous continuing production over a period of time.
  3. c
    Contracts included in a program and accounted for under the program method of accounting. For accounting purposes, a program consists of a specified number of units of a basic product expected to be produced over a long period in a continuing production effort under a series of existing and anticipated contracts.
  4. d
    Service contracts of health clubs, correspondence schools, and similar consumer-oriented entities that provide their services to their clients over an extended period.
  5. e
    Magazine subscriptions.
  6. f
    Contracts of not-for-profit entities (NFPs) to provide benefits to their members over a period of time in return for membership dues.
  7. g
    Contracts for which other Topics in the Codification provide special methods of accounting, such as leases.
  8. h
    Cost-plus-fixed-fee government contracts, which are discussed in Topic 912, other types of cost-plus-fee contracts, or contracts such as those for products or services customarily billed as shipped or rendered.
  9. i
    Federal government contracts within the scope of that Topic.
  10. j
    Service transactions between a seller and a purchaser in which, for a mutually agreed price, the seller performs, agrees to perform at a later date, or agrees to maintain readiness to perform an act or acts, including permitting others to use entity resources that do not alone produce a tangible commodity or product as the principal intended result (for example, services, not plans, are usually the principal intended result in a transaction between an architect and the customer of an architect).
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When the current estimates of the amount of consideration that an entity expects to receive in exchange for transferring promised goods or services to the customer, determined in accordance with Topic 606, and contract cost indicate a loss, a provision for the entire loss on the contract shall be made. Provisions for losses shall be made in the period in which they become evident.
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For the purpose of determining the amount that an entity expects to receive in accordance with paragraph 605-35-25-46, the entity shall use the principles for determining the transaction price in paragraphs
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If a group of contracts are combined based on the guidance in paragraph 606-10-25-9, they shall be treated as a unit in determining the necessity for a provision for a loss. If contracts are not combined, the loss is determined at the contract level (see paragraph 605-35-25-45). As an accounting policy election, performance obligations identified in accordance with paragraphs
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Losses on cost-type contracts may arise if, for example, a contract provides for guaranteed maximum reimbursable costs or target penalties. In recognizing losses for accounting purposes, the contractor's normal cost accounting methods shall be used in determining the total cost overrun on the contract, and losses shall include provisions for performance penalties.
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The costs used in arriving at the estimated loss on a contract shall include all costs of the type allocable to contracts under paragraphs
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  1. a
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  2. b
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  3. c
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  4. d
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Its core rule is that when current estimates of the consideration expected (measured under Topic 606's transaction price principles, without the variable consideration constraint, and adjusted for customer credit risk) fall below estimated contract costs, the entire anticipated loss is recognized immediately in the period it becomes evident. The subtopic also specifies whether the loss is measured at the contract, combined-contract, or performance obligation level, and how the provision is presented in the income statement and balance sheet.","key_points":["Scope covers all contractors performing contracts for which specifications are provided by the customer — construction, ships, aerospace/electronic equipment, construction consulting, architectural/engineering services, and software arrangements requiring significant production, modification, or customization (605-35-15-1 through 15-3); third-party or marketplace-imposed specifications count as buyer's specifications.","Excluded are standard manufactured goods sold through regular channels, supply contracts from inventory or continuing production, program-method contracts, consumer service contracts, magazine subscriptions, NFP membership arrangements, leases and other topics with special methods, and federal/cost-plus-fixed-fee government contracts under Topic 912 (605-35-15-6).","The entire anticipated loss on a contract must be recognized as soon as the loss becomes evident — that is, in the period the estimated consideration less estimated contract cost indicates a loss (605-35-25-45; 605-35-25-46).","The expected consideration is measured using Topic 606's transaction price determination and allocation guidance in 606-10-32-2 through 32-27 and 32-28 through 32-41, but excluding the constraint on variable consideration in 606-10-32-11 through 32-13, and is adjusted for the effects of the customer's credit risk (605-35-25-46A).","Contracts are combined for loss purposes only if they meet the criteria in 606-10-25-9 (605-35-25-7); otherwise the loss is measured at the contract level, and an entity may make an accounting policy election, applied consistently to similar contracts, to measure loss provisions at the performance obligation level instead (605-35-25-47).","Estimated loss costs include all costs allocable to contracts under 340-40-25-5 through 25-8, plus consideration of variable consideration such as target penalties and rewards and price redeterminations, nonreimbursable costs on cost-plus contracts, and change orders accounted for as modifications under 606-10-25-10 through 25-13 (605-35-25-49); cost-type contracts can generate losses through guaranteed maximum reimbursable costs or performance penalties (605-35-25-48).","Presentation: the provision is reported as additional contract cost (a component of cost in computing gross profit), not as a reduction of contract revenue, and is not shown separately unless material or unusual/infrequent (605-35-45-1); significant loss provisions are shown as a current liability on a classified balance sheet unless deducted from related accumulated costs (605-35-45-2)."],"categories":["Revenue","Recognition","Presentation","Contingencies and guarantees"],"audience_level":"intermediate","student_note":"Students often assume ASC 605-35 was wholly wiped out by ASC 606 — in fact it is the one piece of legacy construction-contract guidance that lives on, providing the only U.S. GAAP onerous-contract rule for these contracts (ASC 606 itself has none). The trap is measurement: you use Topic 606's transaction price mechanics but deliberately ignore the variable consideration constraint and add a credit-risk adjustment, and the loss is measured at the contract level unless you elect the performance obligation level.","related_topics":["606-10","340-40","912","985-605","450-20"],"key_concepts":["provision for anticipated contract loss","construction-type and production-type contracts","customer specifications","contract combination","performance obligation level policy election","transaction price without variable consideration constraint","customer credit risk adjustment","onerous contract 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Shipping Costs Superseded Accounting Standards Update No. 2014-09 05/28/2014
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The following table identifies the changes made to this Subtopic.
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Every paragraph in the subtopic (Sections 05, 15, 45, 50, and 55) has been superseded by ASU No. 2014-09, so the subtopic contains no operative guidance. 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The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
Breakage Superseded Accounting Standards Update No. 2014-09 05/28/2014
Buydowns Superseded Accounting Standards Update No. 2014-09 05/28/2014
Cash Consideration Superseded Accounting Standards Update No. 2014-09 05/28/2014
Consideration Superseded Accounting Standards Update No. 2014-09 05/28/2014
Cooperative Advertising Superseded Accounting Standards Update No. 2014-09 05/28/2014
Customer Superseded Accounting Standards Update No. 2014-09 05/28/2014
Reseller (2nd def.) Superseded Accounting Standards Update No. 2014-09 05/28/2014
Slotting Fees Superseded Accounting Standards Update No. 2014-09 05/28/2014
Vendor Superseded Accounting Standards Update No. 2014-09 05/28/2014
605-50-05-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
605-50-05-2 Superseded Accounting Standards Update No. 2014-09 05/28/2014
605-50-15-1 through 15-3
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
605-50-25-1 through 25-18
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
605-50-45-1 through 45-22
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
605-50-45-19 Amended Maintenance Update 2020-18 (PDF) 11/25/2020
605-50-50-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
605-50-55-1 through 55-127
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
605-50-60-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
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Every paragraph in the subtopic — Sections 05, 15, 25, 45, 50, 55, and 60 — has been superseded by ASU 2014-09 (Revenue from Contracts with Customers). No operative guidance remains here; the topic is retained only as a historical marker for entities referencing pre-ASC 606 literature.","key_points":["Every paragraph of 605-50 (605-50-05-1 through 605-50-60-1) is marked 'Paragraph superseded by Accounting Standards Update No. 2014-09,' so the subtopic contains no effective guidance.","Consideration payable to a customer — cash, credit, coupons, vouchers, and other sales incentives — is now addressed by ASC 606-10-32-25 through 32-27, which generally requires such amounts to reduce the transaction price unless paid for a distinct good or service.","The old default presumption that vendor consideration to a reseller is a reduction of revenue (rather than a cost) and the related exceptions no longer exist as separate guidance; the 606 'distinct good or service' analysis replaces it.","Costs of obtaining and fulfilling a contract that were formerly analyzed alongside incentives are now covered by ASC 340-40.","Entities may still consult superseded 605-50 text only for periods before adoption of ASC 606 or for comparative-period reporting under the transition guidance in ASC 606-10-65-1."],"categories":["Revenue","Transition and effective dates","Presentation"],"audience_level":"intermediate","student_note":"Do not cite 605-50 as live GAAP — it is entirely superseded; the exam answer for customer incentives, coupons, rebates, and slotting fees is ASC 606-10-32-25 through 32-27. 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Recognition","score":0.9033,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d797ed69dfd01095fef9e555309c5514d8cc109753e03796bb0c0b04f3627f6a","downloaded_from":"2026-09-10T00:41:31.329Z","last_downloaded_at":"2026-09-10T00:42:07.607Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"505-50","title":"Equity-Based Payments to Non-Employees","topic_title":"Equity","score":0.8773,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:94b62fd8fa328d3eb84697f57eb4c40ea1ea8fe37bbb40362a6875b2e7649eea","downloaded_from":"2026-09-10T00:38:34.178Z","last_downloaded_at":"2026-09-10T00:39:12.879Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not 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established by retrieval timestamps"}},{"number":"605-905","topic":"605","title":"Agriculture","area":"Revenue","paragraphs":19,"summary":"ASC 605-905 provides industry-specific revenue recognition guidance for agricultural entities, with separate General and Cooperatives Subsections. It requires government income replacement and subsidy payments (deficiency, disaster, and other program payments) to be recorded as additional income when the amount of and right to receive the payment can be reasonably determined (605-905-25-1). For agricultural cooperatives it describes accepted methods of allocating overall, departmental, and functional losses among patrons, equities, and unallocated retained earnings, and distinguishes patronage from nonpatronage earnings (605-905-45-1). Most of the customer-revenue paragraphs were superseded by ASU 2014-09.","concepts":["agricultural cooperative","patronage earnings","nonpatronage earnings","deficiency payments","disaster payments","government subsidy income","loss allocation to patrons","functional and departmental accounting"],"categories":["Revenue","Industry-specific","Recognition","Presentation"],"level":"intermediate","topic_title":"Revenue Recognition","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-905-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
Agricultural Cooperative Added Accounting Standards Update No. 2014-06 03/14/2014
Cooperatives Superseded Accounting Standards Update No. 2014-06 03/14/2014
Member of an Agricultural Cooperative Added Accounting Standards Update No. 2014-06 03/14/2014
Nonmember of an Agricultural Cooperative Added Accounting Standards Update No. 2014-06 03/14/2014
Patrons Amended Accounting Standards Update No. 2014-06 03/14/2014
905-605-05-1 Amended Accounting Standards Update No. 2014-09 05/28/2014
905-605-05-1 Amended Accounting Standards Update No. 2014-06 03/14/2014
905-605-05-3 Amended Accounting Standards Update No. 2014-06 03/14/2014
905-605-05-4 Superseded Accounting Standards Update No. 2014-09 05/28/2014
905-605-05-4 Amended Accounting Standards Update No. 2014-06 03/14/2014
905-605-15-2 Amended Accounting Standards Update No. 2014-06 03/14/2014
905-605-15-3 Superseded Accounting Standards Update No. 2014-09 05/28/2014
905-605-15-3 Amended Accounting Standards Update No. 2014-06 03/14/2014
905-605-25-2 Amended Accounting Standards Update No. 2014-06 03/14/2014
905-605-25-5 Superseded Accounting Standards Update No. 2014-09 05/28/2014
905-605-25-5 Amended Accounting Standards Update No. 2014-06 03/14/2014
905-605-25-7 through 25-9
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
905-605-45-1 Amended Accounting Standards Update No. 2014-09 05/28/2014
905-605-45-1 Amended Accounting Standards Update No. 2014-06 03/14/2014
905-605-45-2 Superseded Accounting Standards Update No. 2014-09 05/28/2014
","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nAgricultural Cooperative | Added | Accounting Standards Update No. 2014-06 | 03/14/2014 …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7ad6d4bb687bc82ca373bd043da519f95cbd56399ab23097883bceaef957dd5a","downloaded_from":"2026-09-10T00:45:40.215Z","last_downloaded_at":"2026-09-10T00:45:40.215Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477921","source_sha256":"32b44cbb19cdd16a8f9384430caa7896637c27337992a6de03eee06d5e39ac12"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a44011710620d232c3cf92b6e0738e56c474ebe4f5f9c9893d5cb57254e0364","downloaded_from":"2026-09-10T00:45:40.215Z","last_downloaded_at":"2026-09-10T00:45:40.215Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477921","source_sha256":"32b44cbb19cdd16a8f9384430caa7896637c27337992a6de03eee06d5e39ac12"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:479cb3eff2e6b486e8261db8751b56ec6af843e81eb7c367e0babfe549208f6d","downloaded_from":"2026-09-10T00:45:40.215Z","last_downloaded_at":"2026-09-10T00:45:40.215Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477921","source_sha256":"32b44cbb19cdd16a8f9384430caa7896637c27337992a6de03eee06d5e39ac12"}},{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-905-05-1","para":"05-1","html":"
This Subtopic addresses revenue recognition for entities in the agricultural industry. The guidance for accounting by different entities is presented in the following two Subsections:
  1. a
    General
  2. b
    Cooperatives
  3. c
    Subparagraph superseded by Accounting Standards Update No. 2014-09.
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The General Subsections provide guidance for all entities in the agricultural industry.
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The Cooperative Subsections address revenue recognition for cooperatives in the agricultural industry.
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Paragraph superseded by Accounting Standards Update No. 2014-09.
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The Cooperatives Subsections follow the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see the Cooperatives Subsection of Section 905-10-15.
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Income replacement and subsidy programs are designed to bring income from commodities to certain predetermined levels and include:
  1. a
    Deficiency payments, which are subsidy payments resulting from low prices for designated commodities.
  2. b
    Disaster payments, which may be made to producers when disasters prevent planting or reduce yields on crops.
  3. c
    Other programs, which are available to producers to encourage production, provide indemnity for certain types of losses, and reimburse producers for withholding land from production.
All of the above payments, while different in nature, constitute additional income and should be recorded when the amount of and right to receive the payment can be reasonably determined.
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A cooperative may incur an overall loss in a given year. The disposition of losses may be made based on bylaws or the board of directors' action. Agricultural cooperatives use a number of different methods for disposing of an overall loss, including the following:
  1. a
    Allocating the loss to patrons on the basis of current patronage. The loss may offset the patrons' equities, future patronage allocations, or future cash contributions.
  2. b
    Allocating the loss to all equities without considering current patronage. However, patrons with substantial equities and decreasing patronage may be treated inequitably if this method is used.
  3. c
    Charging the loss to unallocated retained earnings. This method is equitable when the loss is attributable to nonpatronage business.
  4. d
    Offsetting the loss against amounts available for patronage allocation in subsequent years before making any such allocation to patrons. This method may be acceptable if the patrons are substantially the same from year to year.
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Cooperatives operating on a functional or departmental basis may have net earnings from one function or department and operating losses from another. It is a common practice for losses from one function or department to be absorbed by profits from another function or department before earnings to patrons are allocated. Some cooperatives distribute departmental earnings to patrons and charge departmental losses to unallocated retained earnings.
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To allocate earnings to patrons equitably, cooperatives usually account for revenues and costs by function (supply or marketing) or departments within the function. Expenses common to one or more functions or departments shall be allocated on a reasonable and consistent basis. In addition, one department of a cooperative may handle several commodities, and departmental revenues and expenses may have to be allocated among them. Cooperatives may incur a loss in one department or function and realize earnings in another. Methods of accounting for these departmental and functional losses include the following:
  1. a
    Offsetting the losses of unprofitable departments against profitable ones, and allocating the remaining profit to the patrons of the profitable departments by using the allocation method adopted by the cooperative.
  2. b
    Recovering the loss from the patrons of that department or function on the basis of bylaw provisions or a marketing agreement.
  3. c
    Subtracting the loss from net nonpatronage income. Offsetting patronage losses against nonpatronage income may not eliminate the income tax due on the nonpatronage income of a nonexempt cooperative.
  4. d
    Charging the loss to unallocated retained earnings, and allocating income from profitable departments or functions to patrons on the basis of the cooperative's allocation methods.
  5. e
    Offsetting the losses against patronage allocation for subsequent years before making departmental and functional allocations to patrons.
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As indicated in paragraph 905-505-45-1, the earnings of agricultural cooperatives are classified as either patronage or nonpatronage. The excess of revenues over costs resulting from transactions for or with patrons is patronage source earnings. As indicated in that paragraph, nonpatronage earnings result from transactions other than those with or for patrons. Examples are nonpatronage income from investments in securities, rental income from nonpatronage activities, and income recognized on sales or earned on purchases made on a nonpatronage basis.
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It requires government income replacement and subsidy payments (deficiency, disaster, and other program payments) to be recorded as additional income when the amount of and right to receive the payment can be reasonably determined (605-905-25-1). For agricultural cooperatives it describes accepted methods of allocating overall, departmental, and functional losses among patrons, equities, and unallocated retained earnings, and distinguishes patronage from nonpatronage earnings (605-905-45-1). Most of the customer-revenue paragraphs were superseded by ASU 2014-09.","key_points":["Deficiency payments, disaster payments, and other government production/indemnity/land-withholding programs all constitute additional income and are recorded when the amount of and right to receive the payment can be reasonably determined (605-905-25-1).","An overall cooperative loss may be disposed of by allocating it to patrons on current patronage, allocating it to all equities, charging it to unallocated retained earnings (equitable when the loss relates to nonpatronage business), or offsetting it against future amounts available for patronage allocation (605-905-25-2).","Cooperatives account for revenues and costs by function (supply or marketing) or by department, and expenses common to more than one function or department shall be allocated on a reasonable and consistent basis (605-905-25-4).","Departmental or functional losses may be offset against profitable departments, recovered from that department's patrons under bylaws or a marketing agreement, subtracted from net nonpatronage income, charged to unallocated retained earnings, or offset against subsequent-year patronage allocations (605-905-25-4).","Offsetting patronage losses against nonpatronage income may not eliminate income tax due on the nonpatronage income of a nonexempt cooperative (605-905-25-4(c)).","Cooperative earnings are classified as patronage source earnings (excess of revenues over costs from transactions for or with patrons) or nonpatronage earnings such as investment income, nonpatronage rental income, and nonpatronage sales/purchases (605-905-45-1; 905-505-45-1).","Scope follows the General and Cooperatives Subsections of Section 905-10-15; numerous paragraphs in Sections 05, 15, 25, and 45 were superseded by ASU 2014-09 (605-905-25-5 through 25-9; 605-905-45-2)."],"categories":["Revenue","Industry-specific","Recognition","Presentation"],"audience_level":"intermediate","student_note":"Most of this Subtopic's customer-contract revenue guidance was superseded by ASU 2014-09, so what survives is essentially government program income recognition and cooperative patronage/loss allocation mechanics — students often mistakenly apply ASC 606 to farm subsidy payments, which are not revenue from contracts with customers.","related_topics":["905-10","905-505","606-10","905-330","905-405"],"key_concepts":["agricultural cooperative","patronage earnings","nonpatronage earnings","deficiency payments","disaster payments","government subsidy income","loss allocation to patrons","functional and departmental 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timestamps"}},{"number":"905-10","title":"Overall","topic_title":"Agriculture","score":0.8271,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eafb60436ec47694217cce130f949648d9de9af02c946740cfef8429f8522916","downloaded_from":"2026-09-10T02:08:37.690Z","last_downloaded_at":"2026-09-10T02:08:46.650Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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Every paragraph in Sections 05, 15, and 25 has been superseded by Accounting Standards Update No. 2014-09, so the subtopic contains no operative guidance. Airline revenue is now accounted for under ASC 606 (with airline-specific implementation guidance in ASC 606-10-55 and Subtopic 908-606).","concepts":["superseded guidance","airline revenue recognition","passenger ticket sales","frequent flyer program","material right","five-step revenue model","industry-specific revenue guidance"],"categories":["Revenue","Industry-specific","Transition and effective dates","Recognition"],"level":"intermediate","topic_title":"Revenue Recognition","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-908-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
Air Cargo Superseded Accounting Standards Update No. 2014-09 05/28/2014
Airbill Superseded Accounting Standards Update No. 2014-09 05/28/2014
Fare Superseded Accounting Standards Update No. 2014-09 05/28/2014
Lifted Flight Coupon Superseded Accounting Standards Update No. 2014-09 05/28/2014
On-Line Lifts Superseded Accounting Standards Update No. 2014-09 05/28/2014
On-Line Sale and Off-Line Sale Superseded Accounting Standards Update No. 2014-09 05/28/2014
Revenue Passenger Mile Superseded Accounting Standards Update No. 2014-09 05/28/2014
908-605-05-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
908-605-05-2 Superseded Accounting Standards Update No. 2014-09 05/28/2014
908-605-15-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
908-605-25-1 through 25-10
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
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Paragraph superseded by Accounting Standards Update No. 2014-09.
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Every paragraph in Sections 05, 15, and 25 has been superseded by Accounting Standards Update No. 2014-09, so the subtopic contains no operative guidance. Airline revenue is now accounted for under ASC 606 (with airline-specific implementation guidance in ASC 606-10-55 and Subtopic 908-606).","key_points":["Every paragraph of this subtopic — 605-908-05-1 through 05-2, 605-908-15-1, and 605-908-25-1 through 25-10 — is marked 'Paragraph superseded by Accounting Standards Update No. 2014-09.'","Because the Overview/Background (Section 05), Scope (Section 15), and Recognition (Section 25) sections are all superseded, the subtopic imposes no current recognition or measurement requirements.","ASU 2014-09 replaced legacy industry-specific revenue guidance, including airline guidance, with the single five-step model in Topic 606 (see 606-10-05-3 through 05-4).","Under the current model an airline identifies the contract and performance obligations (e.g., the flight and any material right such as frequent flyer mileage credits) and recognizes revenue when each performance obligation is satisfied (606-10-25-1, 606-10-25-23).","Historical financial statements or comparative periods presented before the ASU 2014-09 transition date may still reflect the superseded guidance, so students should check the effective-date and transition provisions in Topic 606.","Airline-specific costs of obtaining or fulfilling contracts are addressed by Subtopic 340-40 rather than this superseded subtopic."],"categories":["Revenue","Industry-specific","Transition and effective dates","Recognition"],"audience_level":"intermediate","student_note":"This subtopic is a shell — it exists only as a pointer showing that airline-specific revenue rules were eliminated by ASU 2014-09; the common mistake is citing legacy frequent flyer or ticket-breakage guidance that no longer exists. For any current airline revenue question, go straight to Topic 606 (and 908-606) instead.","related_topics":["606","908-606","340-40","605","606-10-55","908"],"key_concepts":["superseded guidance","airline revenue recognition","passenger ticket sales","frequent flyer program","material right","five-step revenue model","industry-specific revenue guidance"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0436a7b8a2d52a5d83bce77b692f722c878f3a580e44269a1c78c80c21827beb","downloaded_from":"2026-09-10T00:46:02.215Z","last_downloaded_at":"2026-09-10T00:46:09.968Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"605-946","title":"Financial Services—Investment Companies","topic_title":"Revenue 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Every remaining paragraph in this subtopic (05-1, 15-1, 25-1) was superseded by ASU 2014-10, which eliminated the concept of a \"development stage entity\" from U.S. GAAP. As a result, there is no separate revenue guidance for such entities; they apply the same revenue recognition standards as any other entity.","concepts":["development stage entity","superseded guidance","revenue recognition","inception-to-date information","start-up enterprise"],"categories":["Revenue","Recognition","Transition and effective dates","Financial statement presentation"],"level":"introductory","topic_title":"Revenue Recognition","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-915-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
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915-605-05-1SupersededAccounting Standards Update No. 2014-1006/10/2014
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Every remaining paragraph in this subtopic (05-1, 15-1, 25-1) was superseded by ASU 2014-10, which eliminated the concept of a \"development stage entity\" from U.S. GAAP. As a result, there is no separate revenue guidance for such entities; they apply the same revenue recognition standards as any other entity.","key_points":["605-915-05-1, 605-915-15-1, and 605-915-25-1 were all superseded by Accounting Standards Update No. 2014-10, leaving the subtopic with no operative guidance.","ASU 2014-10 removed the definition of and the incremental reporting requirements for development stage entities from the Codification, including the inception-to-date and other special presentation requirements formerly in Topic 915.","Because the special guidance is superseded, an entity in the development stage recognizes revenue under the general revenue model (now ASC 606) on the same basis as any other entity.","Nothing in this subtopic currently establishes recognition, scope, or overview rules; treat 605-915 as an empty shell retained only for cross-reference history."],"categories":["Revenue","Recognition","Transition and effective dates","Financial statement presentation"],"audience_level":"introductory","student_note":"Useful mainly as a research trap: a citation to 605-915 (or Topic 915 generally) is stale because ASU 2014-10 eliminated development stage entity accounting. The common misunderstanding is thinking start-up or pre-revenue companies get special revenue rules or deferral privileges — they do not; apply ASC 606 like everyone else.","related_topics":["915","606","605","810","275"],"key_concepts":["development stage entity","superseded guidance","revenue recognition","inception-to-date information","start-up enterprise"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1ad2640420c28acd550d064979d6bd52938edd8d6c99e0780942d5f82332066","downloaded_from":"2026-09-10T00:46:43.825Z","last_downloaded_at":"2026-09-10T00:46:55.082Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"225-915","title":"Development Stage Entities","topic_title":"Income 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Statements","score":0.8638,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1dac018d4e4af88ed39c696dfe3ca25305caa742fefad15e5ca2045f618ad7cc","downloaded_from":"2026-09-09T23:15:05.293Z","last_downloaded_at":"2026-09-09T23:15:17.796Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"230-915","title":"Development Stage Entities","topic_title":"Statement of Cash Flows","score":0.8474,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:310c1e1a1259e1cc0c2e1df5e6c0e22b8fa3a3b5c3bd261e6f1068c90c699468","downloaded_from":"2026-09-09T23:12:12.874Z","last_downloaded_at":"2026-09-09T23:12:23.520Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"210-915","title":"Development Stage Entities","topic_title":"Balance Sheet","score":0.8453,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c72f018240c1d1535b78e376c64ea4c98ced344a19e54be78baadf2d6b418d8e","downloaded_from":"2026-09-09T22:59:54.936Z","last_downloaded_at":"2026-09-09T23:00:06.175Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"915-10","title":"Overall","topic_title":"Development Stage Entities","score":0.845,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b0fb4890d989a6eaf0f4caaa32581c4f2e6e5f581a06a10156504abb8e70dfd8","downloaded_from":"2026-09-10T02:10:30.408Z","last_downloaded_at":"2026-09-10T02:10:38.852Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"205-915","title":"Development Stage Entities","topic_title":"Presentation of Financial Statements","score":0.8428,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a7a7b24f17f802a97c1bfcdecc5426711107283a05c0d208cbe6702b47846102","downloaded_from":"2026-09-09T22:54:43.054Z","last_downloaded_at":"2026-09-09T22:54:51.555Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}],"prev":{"number":"605-912","title":"Contractors—Federal Government","topic_title":"Revenue Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9fd535a28bf5b483a70174cbf5fd4312edfb0fcf77a312d3a8ae85a65881ac2f","downloaded_from":"2026-09-10T00:46:26.835Z","last_downloaded_at":"2026-09-10T00:46:41.738Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"next":{"number":"605-920","title":"Entertainment—Broadcasters","topic_title":"Revenue Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3513e35066da237d83be0e988327cd8b02e4ee5c832d5e2f9cc6174fac0bb358","downloaded_from":"2026-09-10T00:46:59.084Z","last_downloaded_at":"2026-09-10T00:47:08.048Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b53266615722e72def5de11481c3bc32e84cac456ddbbf632757a8ad118748c","downloaded_from":"2026-09-10T00:46:43.825Z","last_downloaded_at":"2026-09-10T00:46:55.082Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"605-920","topic":"605","title":"Entertainment—Broadcasters","area":"Revenue","paragraphs":3,"summary":"ASC 605-920 formerly provided industry-specific revenue recognition guidance for broadcasters (entertainment industry), including recognition of barter and license/advertising revenue. All of its substantive paragraphs (605-920-05-1 and 605-920-25-1) were superseded by ASU 2014-09, so the subtopic is now an empty shell. Broadcaster revenue is instead accounted for under the general revenue model in ASC 606, with related industry guidance in ASC 926.","concepts":["superseded guidance","broadcaster revenue","industry-specific revenue recognition","barter transactions","program license rights","revenue from contracts with customers"],"categories":["Revenue","Industry-specific","Transition and effective dates","Recognition"],"level":"intermediate","topic_title":"Revenue Recognition","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-920-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
BarterSupersededAccounting Standards Update No. 2014-0905/28/2014
920-605-05-1SupersededAccounting Standards Update No. 2014-0905/28/2014
920-605-25-1SupersededAccounting Standards Update No. 2014-0905/28/2014
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Paragraph superseded by Accounting Standards Update No. 2014-09.
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All of its substantive paragraphs (605-920-05-1 and 605-920-25-1) were superseded by ASU 2014-09, so the subtopic is now an empty shell. Broadcaster revenue is instead accounted for under the general revenue model in ASC 606, with related industry guidance in ASC 926.","key_points":["Both remaining paragraphs of this subtopic, 605-920-05-1 (Overview and Background) and 605-920-25-1 (Recognition), state 'Paragraph superseded by Accounting Standards Update No. 2014-09.'","Because ASU 2014-09 superseded the content, ASC 605-920 contains no operative recognition guidance for broadcasters.","Entities in the broadcasting industry apply the five-step model in ASC 606 (Revenue from Contracts with Customers) rather than legacy ASC 605 industry rules.","Remaining broadcaster-specific guidance, such as accounting for program license rights and film costs, resides in ASC 920 and ASC 926 outside the revenue Topic.","The superseded status must be read together with the transition and effective date guidance accompanying ASU 2014-09."],"categories":["Revenue","Industry-specific","Transition and effective dates","Recognition"],"audience_level":"intermediate","student_note":"This subtopic is a historical marker: the only thing to know is that broadcaster revenue guidance in ASC 605 was wiped out by ASU 2014-09 and replaced by ASC 606. A common mistake is citing legacy 605-920 rules (for example, on barter advertising) as current GAAP when they no longer exist.","related_topics":["606","920","926","340-40","605"],"key_concepts":["superseded guidance","broadcaster revenue","industry-specific revenue recognition","barter transactions","program license rights","revenue from contracts with customers"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4592e76c7dbf427ce162c68a1f0fda9519a3c3cc2633844673986b79b7a96ca1","downloaded_from":"2026-09-10T00:46:59.084Z","last_downloaded_at":"2026-09-10T00:47:08.048Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"605-922","title":"Entertainment—Cable Television","topic_title":"Revenue Recognition","score":0.927,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:28bbb9c76d18770342da711e31fbc65b315d69a69a3c8ebbc5fdaa839be79f67","downloaded_from":"2026-09-10T00:47:12.125Z","last_downloaded_at":"2026-09-10T00:47:25.083Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"605-928","title":"Entertainment—Music","topic_title":"Revenue Recognition","score":0.9225,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:903689571b344fae47f2bf2d349b16285f819188eb4dce568f319cff529124af","downloaded_from":"2026-09-10T00:48:12.626Z","last_downloaded_at":"2026-09-10T00:48:29.629Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"310-920","title":"Entertainment—Broadcasters","topic_title":"Receivables","score":0.8919,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cac59a447930c1cf33f0d520bf2d32985448b97bd9e0e2f3d7767896a7d72f27","downloaded_from":"2026-09-09T23:28:48.719Z","last_downloaded_at":"2026-09-09T23:28:53.444Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"605-926","title":"Entertainment—Films","topic_title":"Revenue Recognition","score":0.8749,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b3bfd523eb69df30e8a3a5342e8c04aa623239d5c84abd1b0a93a2b6f4a5ea80","downloaded_from":"2026-09-10T00:47:51.885Z","last_downloaded_at":"2026-09-10T00:48:09.300Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"845-920","title":"Entertainment—Broadcasters","topic_title":"Nonmonetary 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established by retrieval timestamps"}}],"prev":{"number":"605-915","title":"Development Stage Entities","topic_title":"Revenue Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:99551bd405ead7cacc3f2c9c2eea333a714958239ce69a7c7cdce861b1a66733","downloaded_from":"2026-09-10T00:46:43.825Z","last_downloaded_at":"2026-09-10T00:46:55.082Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"next":{"number":"605-922","title":"Entertainment—Cable Television","topic_title":"Revenue 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Television","area":"Revenue","paragraphs":7,"summary":"ASC 605-922 formerly contained industry-specific revenue recognition guidance for cable television entities (e.g., accounting for installation and hookup revenue and initial subscriber fees). Every paragraph in the subtopic — scope, background, and recognition — was superseded by ASU 2014-09, the revenue recognition standard. Cable television revenue is now accounted for under ASC 606, with related industry guidance in ASC 922 and contract cost guidance in ASC 340-40.","concepts":["superseded guidance","cable television revenue","installation and hookup fees","subscriber contracts","industry-specific revenue recognition","transition to asc 606"],"categories":["Revenue","Industry-specific","Transition and effective dates","Recognition"],"level":"intermediate","topic_title":"Revenue Recognition","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-922-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
Direct Selling Costs Superseded Accounting Standards Update No. 2014-09 05/28/2014
Prematurity Period Superseded Accounting Standards Update No. 2014-09 05/28/2014
Subscriber-Related Costs Superseded Accounting Standards Update No. 2014-09 05/28/2014
922-605-05-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
922-605-15-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
922-605-25-1 through 25-4
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
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The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
Base Jackpot Superseded Accounting Standards Update No. 2014-09 05/28/2014
Slot Machine Superseded Accounting Standards Update No. 2014-09 05/28/2014
Win Superseded Accounting Standards Update No. 2014-09 05/28/2014
924-605-05-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
924-605-15-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
924-605-25-1 through 25-3
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
924-605-25-2 Amended Accounting Standards Update No. 2010-16 04/26/2010
924-605-45-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
924-605-45-2 Superseded Accounting Standards Update No. 2014-09 05/28/2014
924-605-55-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
924-605-55-1 Added Accounting Standards Update No. 2010-16 04/26/2010
924-605-55-2 Superseded Accounting Standards Update No. 2014-09 05/28/2014
924-605-55-2 Added Accounting Standards Update No. 2010-16 04/26/2010
924-605-65-1 Added Accounting Standards Update No. 2010-16 04/26/2010
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Every substantive paragraph has been superseded by ASU 2014-09, so the subtopic carries no remaining guidance. Casino revenue is now accounted for under ASC 606, with any surviving industry considerations in ASC 924 and ASC 606-10-55.","key_points":["All recognition, presentation, implementation, and scope paragraphs of this subtopic (605-924-05-1, 15-1, 25-1 through 25-3, 45-1, 45-2, 55-1, 55-2) were superseded by Accounting Standards Update No. 2014-09.","605-924-50-1 is designated 'Paragraph not used,' so the subtopic contains no disclosure requirements.","The transition paragraph 605-924-65-1 was superseded on 06/18/2012 after the end of the transition period stated in ASU 2010-16, Entertainment—Casinos (Topic 924): Accruals for Casino Jackpot Liabilities.","Because nothing remains in force, casino gaming revenue is recognized under Topic 606's five-step model rather than legacy Topic 605 industry guidance.","ASU 2010-16 addressed when a casino may accrue a liability for base jackpots; that guidance, as amended, resides in Topic 924 rather than in this superseded revenue subtopic."],"categories":["Revenue","Industry-specific","Transition and effective dates"],"audience_level":"intermediate","student_note":"This subtopic is a shell—citing it as live authority is the classic mistake; ASU 2014-09 wiped out the legacy casino revenue rules. 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Every paragraph in the subtopic — scope, recognition, disclosure, and implementation guidance — was superseded by ASU 2014-09 (the revenue standard). Film revenue is now accounted for under ASC 606, with related industry guidance retained in ASC 926-605 and other 926 subtopics.","concepts":["superseded guidance","film licensing revenue","industry-specific revenue recognition","transition to asc 606","license of intellectual property","sales- or usage-based royalties","entertainment—films"],"categories":["Revenue","Industry-specific","Transition and effective dates","Recognition"],"level":"introductory","topic_title":"Revenue Recognition","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-926-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
Cross-Collateralized Superseded Accounting Standards Update No. 2014-09 05/28/2014
Distributor (1st def.) Superseded Accounting Standards Update No. 2014-09 05/28/2014
Films Superseded Accounting Standards Update No. 2014-09 05/28/2014
Market (1st def.) Superseded Accounting Standards Update No. 2014-09 05/28/2014
Nonrefundable Minimum Guarantee Superseded Accounting Standards Update No. 2014-09 05/28/2014
Participation Costs Superseded Accounting Standards Update No. 2014-09 05/28/2014
Producer Superseded Accounting Standards Update No. 2014-09 05/28/2014
Revenue Superseded Accounting Standards Update No. 2014-09 05/28/2014
Significant Changes Superseded Accounting Standards Update No. 2014-09 05/28/2014
Street Date Superseded Accounting Standards Update No. 2014-09 05/28/2014
Territory Superseded Accounting Standards Update No. 2014-09 05/28/2014
926-605-05-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
926-605-15-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
926-605-25-1 through 25-31
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
926-605-25-16 Amended Accounting Standards Update No. 2011-04 05/12/2011
926-605-50-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
926-605-55-1 through 55-13
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
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Every paragraph in the subtopic — scope, recognition, initial measurement, and relationships sections — was superseded by ASU 2014-09 (Revenue from Contracts with Customers). Entities now account for music-industry revenue under ASC 606 and, for licensing arrangements, ASC 606-10-55-54 through 55-65, with residual industry guidance in ASC 928.","concepts":["superseded guidance","music industry revenue","licenses of intellectual property","sales- or usage-based royalties","record masters","industry-specific revenue guidance"],"categories":["Revenue","Industry-specific","Transition and effective dates","Recognition"],"level":"intermediate","topic_title":"Revenue Recognition","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-928-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
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Minimum Guarantee Superseded Accounting Standards Update No. 2014-09 05/28/2014
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928-605-15-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
928-605-25-1 through 25-3
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
928-605-30-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
928-605-60-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
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Every paragraph in the subtopic — scope, recognition, initial measurement, and relationships sections — was superseded by ASU 2014-09 (Revenue from Contracts with Customers). 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Every substantive paragraph in the subtopic (05-1, 15-1, 25-2, and 50-1) was superseded by ASU 2014-09, so the subtopic now contains no operative guidance. Oil and gas revenue is instead accounted for under ASC 606, with industry-specific application guidance in ASC 932-606.","concepts":["superseded guidance","legacy revenue recognition","oil and gas revenue","extractive activities","industry-specific revenue guidance"],"categories":["Revenue","Industry-specific","Transition and effective dates","Recognition"],"level":"intermediate","topic_title":"Revenue Recognition","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-932-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
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932-605-05-1SupersededAccounting Standards Update No. 2014-0905/28/2014
932-605-15-1SupersededAccounting Standards Update No. 2014-0905/28/2014
932-605-25-2SupersededAccounting Standards Update No. 2014-0905/28/2014
932-605-50-1SupersededAccounting Standards Update No. 2014-0905/28/2014
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Paragraph Action Accounting Standards Update Date
Half-Turn Superseded Accounting Standards Update No. 2014-09 05/28/2014
Round-Turn Superseded Accounting Standards Update No. 2014-09 05/28/2014
940-605-05-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
940-605-15-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
940-605-25-1 through 25-4
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
940-605-30-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
940-605-30-2 Superseded Accounting Standards Update No. 2014-09 05/28/2014
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Short-duration premiums are earned over the contract (or risk) period in proportion to insurance protection provided; long-duration premiums are recognized when due from policyholders; universal life-type contract revenue is limited to amounts assessed against policyholders, with front-end fees deferred as unearned revenue. Reinsurance sections address prepaid reinsurance premiums, deferral and amortization of retroactive reinsurance gains, and the open year versus periodic method for foreign reinsurance.","concepts":["premium revenue recognition","short-duration and long-duration contracts","universal life-type contracts","unearned revenue and front-end fees","deferred profit liability","retroactive reinsurance deferred gain","open year method","financial guarantee unearned premium revenue"],"categories":["Revenue","Industry-specific","Recognition","Subsequent measurement"],"level":"advanced","topic_title":"Revenue Recognition","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-944-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
Acquisition Costs Amended Accounting Standards Update No. 2010-26 10/13/2010
Contract Period Amended Accounting Standards Update No. 2016-19 12/14/2016
Liability for Future Policy Benefits Added Accounting Standards Update No. 2018-12 08/15/2018
Net Premiums Amended Accounting Standards Update No. 2018-12 08/15/2018
Reinsurance Receivable Superseded Accounting Standards Update No. 2016-19 12/14/2016
Reinsurance Recoverable Added Accounting Standards Update No. 2016-19 12/14/2016
944-605-05-1 Amended Accounting Standards Update No. 2016-19 12/14/2016
944-605-05-7 Amended Accounting Standards Update No. 2009-02 07/01/2009
944-605-05-8 Amended Accounting Standards Update No. 2009-02 07/01/2009
944-605-25-8 Superseded Accounting Standards Update No. 2018-12 08/15/2018
944-605-25-11 Superseded Accounting Standards Update No. 2018-12 08/15/2018
944-605-25-21 Amended Accounting Standards Update No. 2016-01 01/05/2016
944-605-25-22 Amended Accounting Standards Update No. 2016-19 12/14/2016
944-605-25-23 Amended Accounting Standards Update No. 2016-19 12/14/2016
944-605-25-24 Amended Accounting Standards Update No. 2009-02 07/01/2009
944-605-30-1 Amended Accounting Standards Update No. 2018-12 08/15/2018
944-605-30-2 Amended Accounting Standards Update No. 2018-12 08/15/2018
944-605-30-2A Added Accounting Standards Update No. 2018-12 08/15/2018
944-605-35-1 Amended Accounting Standards Update No. 2018-12 08/15/2018
944-605-35-1A Amended Accounting Standards Update No. 2018-12 08/15/2018
944-605-35-1B Added Accounting Standards Update No. 2018-12 08/15/2018
944-605-35-1C Added Accounting Standards Update No. 2018-12 08/15/2018
944-605-35-8 Amended Accounting Standards Update No. 2012-04 10/01/2012
944-605-35-9 Amended Accounting Standards Update No. 2012-04 10/01/2012
944-605-35-12 Amended Accounting Standards Update No. 2016-19 12/14/2016
944-605-45-1 Amended Maintenance Update 2016-11 (PDF) 06/27/2016
944-605-55-1 Amended Accounting Standards Update No. 2016-19 12/14/2016
944-605-55-11 Amended Accounting Standards Update No. 2016-19 12/14/2016
944-605-55-12 Amended Accounting Standards Update No. 2016-19 12/14/2016
944-605-55-14 Amended Accounting Standards Update No. 2016-19 12/14/2016
944-605-55-15 Amended Accounting Standards Update No. 2016-19 12/14/2016
","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nAcquisition Costs | Amended | Accounting Standards Update No. 2010-26 | 10/13/2010 |\nCon…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d445bea788215f2ba5efa2b1b065a79cd4e40cb7eb5e92addd62f3126b11e79d","downloaded_from":"2026-09-10T00:49:17.918Z","last_downloaded_at":"2026-09-10T00:49:17.918Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479020","source_sha256":"412ae7a991b49c1ba4ba1575d4706408bf835a7631294fc98ba93dbefac1a2a2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6609ca0b7fa27bff998c79d67abafa2ba675b65481bab38c3c31321fb48f7ab8","downloaded_from":"2026-09-10T00:49:17.918Z","last_downloaded_at":"2026-09-10T00:49:17.918Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479020","source_sha256":"412ae7a991b49c1ba4ba1575d4706408bf835a7631294fc98ba93dbefac1a2a2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:168222492945bd3aed0a8e5ebc4500bb73d4f6003fc9f39366b9974590341363","downloaded_from":"2026-09-10T00:49:17.918Z","last_downloaded_at":"2026-09-10T00:49:17.918Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479020","source_sha256":"412ae7a991b49c1ba4ba1575d4706408bf835a7631294fc98ba93dbefac1a2a2"}},{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-944-05-1","para":"05-1","html":"
This Subtopic provides guidance to insurance entities on accounting for and financial reporting of revenue from insurance contracts. The guidance in this Subtopic is presented in the following five Subsections:
  1. a
    General
  2. b
    Short-Duration Contracts
  3. c
    Long-Duration Contracts
  4. d
    Reinsurance Contracts
  5. e
    Financial Guarantee Insurance Contracts.
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The Short-Duration Contracts Subsections of this Subtopic provide guidance to insurance entities on accounting for and financial reporting of revenue from short-duration insurance contracts.
","snippet":"The Short-Duration Contracts Subsections of this Subtopic provide guidance to insurance entities on accounting for and financial reporting of revenue from short-duration insurance contracts.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9ab5cbf35c62d24acb405f16518debe13d40a43995b1d0c9ad1aa3a1375ab396","downloaded_from":"2026-09-10T00:49:20.979Z","last_downloaded_at":"2026-09-10T00:49:20.979Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478037","source_sha256":"dade6f8c1f0e7ac45da4a241c383f321989d092aa8eaaa741efe9ec690c77d02"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8599c39efd5751f52e83611882db07ebb37104ea9f6018f7d766ad5e1e8fafc","downloaded_from":"2026-09-10T00:49:20.979Z","last_downloaded_at":"2026-09-10T00:49:20.979Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478037","source_sha256":"dade6f8c1f0e7ac45da4a241c383f321989d092aa8eaaa741efe9ec690c77d02"}},{"block":"Long-Duration Contracts","heading":null,"paragraphs":[{"citation":"605-944-05-3","para":"05-3","html":"
The Long-Duration Contracts Subsections of this Subtopic provide guidance to insurance entities on accounting for and financial reporting of revenue from long-duration insurance contracts.
","snippet":"The Long-Duration Contracts Subsections of this Subtopic provide guidance to insurance entities on accounting for and financial reporting of revenue from long-duration insurance contracts.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1df6022ce4af4ff8ac7fcbc2250ce2bc6e4771e04af0da551cf294959f0a63c8","downloaded_from":"2026-09-10T00:49:20.979Z","last_downloaded_at":"2026-09-10T00:49:20.979Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478037","source_sha256":"dade6f8c1f0e7ac45da4a241c383f321989d092aa8eaaa741efe9ec690c77d02"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:02c531a707c188756e5931366b5ff711ba059ecae053916f71da500443c3e67f","downloaded_from":"2026-09-10T00:49:20.979Z","last_downloaded_at":"2026-09-10T00:49:20.979Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478037","source_sha256":"dade6f8c1f0e7ac45da4a241c383f321989d092aa8eaaa741efe9ec690c77d02"}},{"block":"Reinsurance Contracts","heading":null,"paragraphs":[{"citation":"605-944-05-4","para":"05-4","html":"
The Reinsurance Contracts Subsections of this Subtopic provide guidance to insurance entities on accounting for and financial reporting of revenue from reinsurance contracts.
","snippet":"The Reinsurance Contracts Subsections of this Subtopic provide guidance to insurance entities on accounting for and financial reporting of revenue from reinsurance contracts.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5abff7a765088f2419ad6049522a15e5c416a073b8988f94674f205571bbfd9f","downloaded_from":"2026-09-10T00:49:20.979Z","last_downloaded_at":"2026-09-10T00:49:20.979Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478037","source_sha256":"dade6f8c1f0e7ac45da4a241c383f321989d092aa8eaaa741efe9ec690c77d02"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0d876c237a44c323357d7e277f5daef643fc4013fc39e507d5c7f103ed366a57","downloaded_from":"2026-09-10T00:49:20.979Z","last_downloaded_at":"2026-09-10T00:49:20.979Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478037","source_sha256":"dade6f8c1f0e7ac45da4a241c383f321989d092aa8eaaa741efe9ec690c77d02"}},{"block":"Reinsurance Contracts","heading":"All Reinsurance Contracts","paragraphs":[{"citation":"605-944-05-5","para":"05-5","html":"
Reinsurers assuming business from domestic entities historically have had sufficient information to monitor and account for contract results. In contrast, some reinsurers assuming business from foreign entities do not receive such information, because in some foreign jurisdictions, insurance entities' accounting and reporting practices concerning periodic recognition of revenue and incurred claims are substantially different from U.S. practices. Therefore, reinsurers assuming business from foreign ceding entities cannot always obtain sufficient information to periodically estimate earned premiums for the business assumed from the foreign ceding entities.
","snippet":"Reinsurers assuming business from domestic entities historically have had sufficient information to monitor and account for contract results. In contrast, some reinsurers assuming business from foreign entities do not re…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:59a3f7d2a166603b55fe274c46f38815b496f707c7d6816de003b5f553ebe367","downloaded_from":"2026-09-10T00:49:20.979Z","last_downloaded_at":"2026-09-10T00:49:20.979Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478037","source_sha256":"dade6f8c1f0e7ac45da4a241c383f321989d092aa8eaaa741efe9ec690c77d02"}},{"citation":"605-944-05-6","para":"05-6","html":"
A significant amount of reinsurance is transacted through syndicates organized by Lloyd's of London. Lloyd's syndicates report the amounts of premiums, claims, and expenses recorded in an underwriting account for a particular year to the assuming entities that participate in the syndicates. The syndicates generally keep accounts open for three years. Traditionally, three years have been necessary to report substantially all premiums associated with an underwriting year and to report most related claims, although claims may remain unsettled after the account is closed. A Lloyd's syndicate typically closes an underwriting account by reinsuring outstanding claims on that account with a syndicate for the next underwriting year. The ceding syndicate pays the assuming syndicate an amount based on the unearned premiums and outstanding claims in the underwriting account at the date of the assumption and distributes the remaining balance to its participants.
","snippet":"A significant amount of reinsurance is transacted through syndicates organized by Lloyd's of London. Lloyd's syndicates report the amounts of premiums, claims, and expenses recorded in an underwriting account for a parti…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a0ced4cdab21a3e513a6fbbbc466a53c0559b13e9a463ad676bc5bd23951bad0","downloaded_from":"2026-09-10T00:49:20.979Z","last_downloaded_at":"2026-09-10T00:49:20.979Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478037","source_sha256":"dade6f8c1f0e7ac45da4a241c383f321989d092aa8eaaa741efe9ec690c77d02"}},{"citation":"605-944-05-7","para":"05-7","html":"
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The Financial Guarantee Insurance Contracts Subsections of this Subtopic provide guidance to insurance entities on accounting for and financial reporting of revenue from financial guarantee insurance contracts.
","snippet":"The Financial Guarantee Insurance Contracts Subsections of this Subtopic provide guidance to insurance entities on accounting for and financial reporting of revenue from financial guarantee insurance contracts.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b9dea77382c6b6fb8ae2bc7cbfb66b1bf1be0d5505ef43d7ff33a25c51e28934","downloaded_from":"2026-09-10T00:49:20.979Z","last_downloaded_at":"2026-09-10T00:49:20.979Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478037","source_sha256":"dade6f8c1f0e7ac45da4a241c383f321989d092aa8eaaa741efe9ec690c77d02"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f9087987446f7e58f0327f663510334880be1a6cea45c09654cf516faf29fe73","downloaded_from":"2026-09-10T00:49:20.979Z","last_downloaded_at":"2026-09-10T00:49:20.979Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478037","source_sha256":"dade6f8c1f0e7ac45da4a241c383f321989d092aa8eaaa741efe9ec690c77d02"}},{"block":"Financial Guarantee Insurance Contracts","heading":"Early Retirement and Replacement of an Insured Financial Obligation","paragraphs":[{"citation":"605-944-05-10","para":"05-10","html":"
In some cases, the issuer of an insured financial obligation will retire an insured financial obligation before its maturity and replace it with a new financial obligation. That situation, referred to as a refunding, often occurs when interest rates decrease and the insured financial obligation is replaced with a new financial obligation at a lower interest rate.
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This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 944-10-15, with specific entity exceptions noted below.
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The guidance in this Subtopic does not apply to mortgage guaranty insurance entities.
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The Short-Duration Contracts Subsections of this Subtopic follow the same Scope and Scope Exceptions as outlined in the General Subsection of this Section, with specific instrument exceptions noted below.
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The guidance in the Short-Duration Contracts Subsections of this Subtopic applies only to short-duration contracts. See the Short-Duration Contracts Subsection of Section 944-20-15 for a discussion of what constitutes a short-duration contract.
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The Long-Duration Contracts Subsections of this Subtopic follow the same Scope and Scope Exceptions as outlined in the General Subsection of this Section, with specific instrument exceptions noted below.
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The guidance in the Long-Duration Contracts Subsections of this Subtopic applies only to long-duration contracts. See the Long-Duration Contracts Subsection of Section 944-20-15 for a discussion of what constitutes a long-duration contract.
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The Reinsurance Contracts Subsections of this Subtopic follow the same Scope and Scope Exceptions as outlined in the General Subsection of this Section, with specific instrument exceptions noted below.
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The guidance in the Reinsurance Contracts Subsections of this Subtopic applies only to reinsurance contracts. See the Reinsurance Contracts Subsection of Section 944-20-15 for a discussion of what constitutes a reinsurance contract.
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The guidance in the Financial Guarantee Insurance Contracts Subsections of this Subtopic applies only to financial guarantee insurance contracts (which include financial guarantee reinsurance contracts).
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Premiums from short-duration contracts shall be recognized as revenue over the period of the contract in proportion to the amount of insurance protection provided. For those few types of contracts for which the period of risk differs significantly from the contract period, premiums shall be recognized as revenue over the period of risk in proportion to the amount of insurance protection provided. That generally results in premiums being recognized as revenue evenly over the contract period (or the period of risk, if different), except for those few cases in which the amount of insurance protection declines according to a predetermined schedule.
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If premiums are subject to adjustment (for example, retrospectively rated or other experience-rated insurance contracts for which the premium is determined after the period of the contract based on claim experience or reporting-form contracts for which the premium is adjusted after the period of the contract based on the value of insured property), premium revenue shall be recognized as follows:
  1. a
    If the ultimate premium is reasonably estimable, the estimated ultimate premium shall be recognized as revenue over the period of the contract. The estimated ultimate premium shall be revised to reflect current experience.
  2. b
    If the ultimate premium cannot be reasonably estimated, the cost recovery method or the deposit method may be used until the ultimate premium becomes reasonably estimable.
","snippet":"If premiums are subject to adjustment (for example, retrospectively rated or other experience-rated insurance contracts for which the premium is determined after the period of the contract based on claim experience or re…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:48e687da323e3ba237e32b0eaaec5c9cb9b3f8d33e180c26436260bac59f4f3a","downloaded_from":"2026-09-10T00:49:29.001Z","last_downloaded_at":"2026-09-10T00:49:29.001Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478384","source_sha256":"cbbfe327219e21d0daaa60eefd9a2d58fe188c91ff6ab9d622d26776e42ce541"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d0cc6e504b274557f9dad81122ef8b1ff8f0be7cefc85350f869a6b2ef40d82f","downloaded_from":"2026-09-10T00:49:29.001Z","last_downloaded_at":"2026-09-10T00:49:29.001Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478384","source_sha256":"cbbfe327219e21d0daaa60eefd9a2d58fe188c91ff6ab9d622d26776e42ce541"}},{"block":"Long-Duration Contracts","heading":"Traditional Long-Duration Contracts","paragraphs":[{"citation":"605-944-25-3","para":"25-3","html":"
Because no single function or service is predominant over the periods of most types of long-duration contracts, premiums shall be recognized as revenue over the premium-paying periods of the contracts when due from policyholders. This includes premiums from whole-life contracts, guaranteed renewable term life contracts, title insurance contracts, and participating life insurance contracts that meet the criteria in paragraph 944-20-15-3.
","snippet":"Because no single function or service is predominant over the periods of most types of long-duration contracts, premiums shall be recognized as revenue over the premium-paying periods of the contracts when due from polic…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c24d261e5fcee9fec70bbdd4653e0c3b3a640d2583faf9987d5c81649d9a41c","downloaded_from":"2026-09-10T00:49:29.001Z","last_downloaded_at":"2026-09-10T00:49:29.001Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478384","source_sha256":"cbbfe327219e21d0daaa60eefd9a2d58fe188c91ff6ab9d622d26776e42ce541"}},{"citation":"605-944-25-4","para":"25-4","html":"
Premium revenue from long-duration contracts generally exceeds expected policy benefits in the early years of the contracts and it is necessary to accrue, as premium revenue is recognized, a liability for costs that are expected to be paid in the later years of the contracts. See Subtopic 944-40 for specific guidance.
","snippet":"Premium revenue from long-duration contracts generally exceeds expected policy benefits in the early years of the contracts and it is necessary to accrue, as premium revenue is recognized, a liability for costs that are …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:affa815e71a2731dcbbeca8ed42070d3836052ced7b5bbdb9fd2500efcd2d3c5","downloaded_from":"2026-09-10T00:49:29.001Z","last_downloaded_at":"2026-09-10T00:49:29.001Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478384","source_sha256":"cbbfe327219e21d0daaa60eefd9a2d58fe188c91ff6ab9d622d26776e42ce541"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f71513e6ef211fe56f8328d119d264b194dfdf592e1a47cac6261cd1161de2d1","downloaded_from":"2026-09-10T00:49:29.001Z","last_downloaded_at":"2026-09-10T00:49:29.001Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478384","source_sha256":"cbbfe327219e21d0daaa60eefd9a2d58fe188c91ff6ab9d622d26776e42ce541"}},{"block":"Long-Duration Contracts","heading":"Limited-Payment Contracts","paragraphs":[{"citation":"605-944-25-4A","para":"25-4A","html":"
Because the collection of premium under a limited-payment contract does not represent the completion of an earnings process, any gross premium received in excess of the net premium shall be deferred.
","snippet":"Because the collection of premium under a limited-payment contract does not represent the completion of an earnings process, any gross premium received in excess of the net premium shall be deferred.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:22f0d1eac4c24e3e6ac2aaba8ef030d0ea57308fb9d2abcf060908bea9f70eb3","downloaded_from":"2026-09-10T00:49:29.001Z","last_downloaded_at":"2026-09-10T00:49:29.001Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478384","source_sha256":"cbbfe327219e21d0daaa60eefd9a2d58fe188c91ff6ab9d622d26776e42ce541"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eb7e967a967806dd32124ff434f8f4c7783828d632e5f216de609a4697c9594b","downloaded_from":"2026-09-10T00:49:29.001Z","last_downloaded_at":"2026-09-10T00:49:29.001Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478384","source_sha256":"cbbfe327219e21d0daaa60eefd9a2d58fe188c91ff6ab9d622d26776e42ce541"}},{"block":"Long-Duration Contracts","heading":"Universal Life-Type Contracts","paragraphs":[{"citation":"605-944-25-5","para":"25-5","html":"
Premiums collected on universal life-type contracts shall not be reported as revenue in the statement of earnings of the insurance entity. Revenue from those contracts shall represent amounts assessed against policyholders and shall be reported in the period that the amounts are assessed unless evidence indicates that the amounts are designed to compensate the insurer for services to be provided over more than one period.
","snippet":"Premiums collected on universal life-type contracts shall not be reported as revenue in the statement of earnings of the insurance entity. Revenue from those contracts shall represent amounts assessed against policyholde…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:378b58ffac739f89dc1bbfe76454e091c06889bd0ddfdf625c81b523867c5d7d","downloaded_from":"2026-09-10T00:49:29.001Z","last_downloaded_at":"2026-09-10T00:49:29.001Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478384","source_sha256":"cbbfe327219e21d0daaa60eefd9a2d58fe188c91ff6ab9d622d26776e42ce541"}},{"citation":"605-944-25-6","para":"25-6","html":"
Amounts assessed that represent compensation to the insurance entity for services to be provided in future periods are not earned in the period assessed. Such amounts shall be recognized as unearned revenue.
","snippet":"Amounts assessed that represent compensation to the insurance entity for services to be provided in future periods are not earned in the period assessed. Such amounts shall be recognized as unearned revenue.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:423da51c60cb343ed4696e0b344eb36fd3c055893f6081c99aa074c57719c963","downloaded_from":"2026-09-10T00:49:29.001Z","last_downloaded_at":"2026-09-10T00:49:29.001Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478384","source_sha256":"cbbfe327219e21d0daaa60eefd9a2d58fe188c91ff6ab9d622d26776e42ce541"}},{"citation":"605-944-25-7","para":"25-7","html":"
Amounts that are assessed against the policyholder balance as consideration for origination of the contract, often referred to as initiation or front-end fees, shall be recognized as unearned revenues.
","snippet":"Amounts that are assessed against the policyholder balance as consideration for origination of the contract, often referred to as initiation or front-end fees, shall be recognized as unearned revenues.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f2312909ddcbf90bda1d6abc0bf12270671bec8fc1a70426576cff5bf6b95265","downloaded_from":"2026-09-10T00:49:29.001Z","last_downloaded_at":"2026-09-10T00:49:29.001Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478384","source_sha256":"cbbfe327219e21d0daaa60eefd9a2d58fe188c91ff6ab9d622d26776e42ce541"}},{"citation":"605-944-25-8","para":"25-8","html":"
Paragraph superseded by Accounting Standards Update No. 2018-12.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-12.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a58799a06c43320e7239f97577bf48a595dba6c7ab20eea7ed1332703979360","downloaded_from":"2026-09-10T00:49:29.001Z","last_downloaded_at":"2026-09-10T00:49:29.001Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478384","source_sha256":"cbbfe327219e21d0daaa60eefd9a2d58fe188c91ff6ab9d622d26776e42ce541"}},{"citation":"605-944-25-9","para":"25-9","html":"
An insurance entity shall not record a liability for unearned revenue if the purpose is an attempt to inappropriately level the contract's gross profit over the life of the contract or the accrual would serve to produce a level gross profit from the mortality benefit over the life of the contract.
","snippet":"An insurance entity shall not record a liability for unearned revenue if the purpose is an attempt to inappropriately level the contract's gross profit over the life of the contract or the accrual would serve to produce …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75a5113b9d9eaf0871462c3c6c48b2c6e389c074240e7ad77d69938f18ca65fb","downloaded_from":"2026-09-10T00:49:29.001Z","last_downloaded_at":"2026-09-10T00:49:29.001Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478384","source_sha256":"cbbfe327219e21d0daaa60eefd9a2d58fe188c91ff6ab9d622d26776e42ce541"}},{"citation":"605-944-25-10","para":"25-10","html":"
This Subtopic does not limit the accrual of unearned revenue for insurance benefit features of universal life-type contracts to situations where profits are expected to be followed by losses; that is, the facts and circumstances of each situation must be considered in determining the need for accruing unearned revenue.
","snippet":"This Subtopic does not limit the accrual of unearned revenue for insurance benefit features of universal life-type contracts to situations where profits are expected to be followed by losses; that is, the facts and circu…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c16c9aa60b74d039410fffeb8f5c008c8ca7b8e1cc22540c58b68f744061adc0","downloaded_from":"2026-09-10T00:49:29.001Z","last_downloaded_at":"2026-09-10T00:49:29.001Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478384","source_sha256":"cbbfe327219e21d0daaa60eefd9a2d58fe188c91ff6ab9d622d26776e42ce541"}},{"citation":"605-944-25-11","para":"25-11","html":"
Paragraph superseded by Accounting Standards Update No. 2018-12.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-12.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4dad90b903f2b7f75ac4a8feb36b08da0439445e66f87223969f4c79d1d3cb00","downloaded_from":"2026-09-10T00:49:29.001Z","last_downloaded_at":"2026-09-10T00:49:29.001Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478384","source_sha256":"cbbfe327219e21d0daaa60eefd9a2d58fe188c91ff6ab9d622d26776e42ce541"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4dcebbe429e907e6dc68698282d5c180136aca6044acf321126b6b69cce2bfc6","downloaded_from":"2026-09-10T00:49:29.001Z","last_downloaded_at":"2026-09-10T00:49:29.001Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478384","source_sha256":"cbbfe327219e21d0daaa60eefd9a2d58fe188c91ff6ab9d622d26776e42ce541"}},{"block":"Long-Duration Contracts","heading":"Title Insurance Contracts","paragraphs":[{"citation":"605-944-25-12","para":"25-12","html":"
Except as noted in the next sentence, premiums from title insurance contracts shall be considered due from policyholders and, accordingly, recognized as revenue on the effective date of the insurance contract because most of the services associated with the contract have been rendered by that time. However, the binder date is appropriate if the insurance entity is legally or contractually entitled to the premium on the binder date.
","snippet":"Except as noted in the next sentence, premiums from title insurance contracts shall be considered due from policyholders and, accordingly, recognized as revenue on the effective date of the insurance contract because mos…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e6a4c151c8d24c7dfc7adcfbb56ebe5a4505cbc61c13e8fa66a028577c743499","downloaded_from":"2026-09-10T00:49:29.001Z","last_downloaded_at":"2026-09-10T00:49:29.001Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478384","source_sha256":"cbbfe327219e21d0daaa60eefd9a2d58fe188c91ff6ab9d622d26776e42ce541"}},{"citation":"605-944-25-13","para":"25-13","html":"
If reasonably estimable, premium revenue and costs relating to title insurance contracts issued by agents shall be recognized when the agents are legally or contractually entitled to the premiums, using estimates based on past experience and other sources. If not reasonably estimable, premium revenue and costs shall be recognized when agents report the issuance of title insurance contracts.
","snippet":"If reasonably estimable, premium revenue and costs relating to title insurance contracts issued by agents shall be recognized when the agents are legally or contractually entitled to the premiums, using estimates based o…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:934f1350caf5ede6d21c01b72fb31f34b5a98dc9fc915f074cc98d4cd536b22d","downloaded_from":"2026-09-10T00:49:29.001Z","last_downloaded_at":"2026-09-10T00:49:29.001Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478384","source_sha256":"cbbfe327219e21d0daaa60eefd9a2d58fe188c91ff6ab9d622d26776e42ce541"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a4b274753e11d862911246654aa951c8c78b41538debe04fc8418af014565c50","downloaded_from":"2026-09-10T00:49:29.001Z","last_downloaded_at":"2026-09-10T00:49:29.001Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478384","source_sha256":"cbbfe327219e21d0daaa60eefd9a2d58fe188c91ff6ab9d622d26776e42ce541"}},{"block":"Long-Duration Contracts","heading":"Retrospective and Contingent Commission Arrangements","paragraphs":[{"citation":"605-944-25-14","para":"25-14","html":"
If retrospective commission or experience refund arrangements exist under experience-rated insurance contracts, a separate liability shall be accrued for those amounts. Income in any period shall not include any amounts that are expected to be paid to agents or others in the form of experience refunds or additional commissions. Contingent commissions receivable or payable shall be accrued over the period in which related income is recognized.
","snippet":"If retrospective commission or experience refund arrangements exist under experience-rated insurance contracts, a separate liability shall be accrued for those amounts. Income in any period shall not include any amounts …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c578400e08042250a5f0448ca871a80f5be2f9308e7094c9166300ce7083365","downloaded_from":"2026-09-10T00:49:29.001Z","last_downloaded_at":"2026-09-10T00:49:29.001Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478384","source_sha256":"cbbfe327219e21d0daaa60eefd9a2d58fe188c91ff6ab9d622d26776e42ce541"}},{"citation":"605-944-25-15","para":"25-15","html":"
Paragraph not used.
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The periodic method and open year method are not interchangeable in the same circumstances. The periodic method and open year method are not alternative accounting principles as discussed in Topic 250. Rather, one or the other is to be used depending on the circumstances. As such, changes between these methods are not accounting changes. In addition, changes from the periodic method to the open year method would be seldom.
","snippet":"The periodic method and open year method are not interchangeable in the same circumstances. The periodic method and open year method are not alternative accounting principles as discussed in Topic 250. Rather, one or the…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:18ff76886be11b87bb17f0b3757d83ded26683fb894475b6776052f2368a89ea","downloaded_from":"2026-09-10T00:49:29.001Z","last_downloaded_at":"2026-09-10T00:49:29.001Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478384","source_sha256":"cbbfe327219e21d0daaa60eefd9a2d58fe188c91ff6ab9d622d26776e42ce541"}},{"citation":"605-944-25-17","para":"25-17","html":"
The periodic method of accounting for reinsurance provides for current recognition of profits and losses. Premiums are recognized as revenue over the policy term, and claims, including an estimate of claims incurred but not reported, are recognized as they occur. The periodic method shall be used to account for foreign reinsurance except in the circumstance described in the following paragraph. Only if reasonable estimates cannot be made currently, for the reason discussed in the following paragraph, shall the open year method be used.
","snippet":"The periodic method of accounting for reinsurance provides for current recognition of profits and losses. Premiums are recognized as revenue over the policy term, and claims, including an estimate of claims incurred but …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:22cfefae41ea538ba7063cd15bc603f923cb841fccfe0a6ae4cf5e680e64ca92","downloaded_from":"2026-09-10T00:49:29.001Z","last_downloaded_at":"2026-09-10T00:49:29.001Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478384","source_sha256":"cbbfe327219e21d0daaa60eefd9a2d58fe188c91ff6ab9d622d26776e42ce541"}},{"citation":"605-944-25-18","para":"25-18","html":"
If, due to local revenue recognition policies, the foreign ceding entity cannot provide the information required by the assuming entity to estimate both the ultimate premiums and the appropriate periods of recognition in accordance with U.S. generally accepted accounting principles (GAAP), then the open year method shall be used. If the foreign ceding entity maintains supplementary records that are sufficient to reasonably estimate earned premiums currently, then the U.S. assuming entity shall obtain the necessary information and use the periodic method to account for the foreign reinsurance. The presence of uncertainties that may be inherent in estimating earned premiums is not an acceptable basis for using the open year method.
","snippet":"If, due to local revenue recognition policies, the foreign ceding entity cannot provide the information required by the assuming entity to estimate both the ultimate premiums and the appropriate periods of recognition in…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8b368d294a9ae238edc197f029b62873d8129a5b9ba270366fc586b7c68a234","downloaded_from":"2026-09-10T00:49:29.001Z","last_downloaded_at":"2026-09-10T00:49:29.001Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478384","source_sha256":"cbbfe327219e21d0daaa60eefd9a2d58fe188c91ff6ab9d622d26776e42ce541"}},{"citation":"605-944-25-19","para":"25-19","html":"
Under the open year method, premiums, claims, commissions, and related direct taxes shall not be reported currently as income; instead, paragraph 944-605-35-5 requires that they be included in the open underwriting balance to which they pertain. The underwriting balances shall be aggregated and each underwriting balance shall be kept open until, as discussed in paragraph 944-605-35-6, sufficient information becomes available to record a reasonable estimate of earned premiums.
","snippet":"Under the open year method, premiums, claims, commissions, and related direct taxes shall not be reported currently as income; instead, paragraph 944-605-35-5 requires that they be included in the open underwriting balan…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c598b0cbf4d6f1703a9b5b1d3be177b8816ab757ea6dc6aeac91ae8d5a9b2dbc","downloaded_from":"2026-09-10T00:49:29.001Z","last_downloaded_at":"2026-09-10T00:49:29.001Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478384","source_sha256":"cbbfe327219e21d0daaa60eefd9a2d58fe188c91ff6ab9d622d26776e42ce541"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9687abcfaa28b26cd4784f3d79cec93f51e32ea9a38051e18834dc5fde0cc044","downloaded_from":"2026-09-10T00:49:29.001Z","last_downloaded_at":"2026-09-10T00:49:29.001Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478384","source_sha256":"cbbfe327219e21d0daaa60eefd9a2d58fe188c91ff6ab9d622d26776e42ce541"}},{"block":"Reinsurance Contracts","heading":"Reinsurance of Short-Duration Contracts","paragraphs":[{"citation":"605-944-25-20","para":"25-20","html":"
Amounts paid for prospective reinsurance of short-duration contracts that meet the conditions for reinsurance accounting shall be reported as prepaid reinsurance premiums.
","snippet":"Amounts paid for prospective reinsurance of short-duration contracts that meet the conditions for reinsurance accounting shall be reported as prepaid reinsurance premiums.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6676dcc1948adee9836b90efa818d9bcd23d17b289c2b6b729f2a23d00cb500f","downloaded_from":"2026-09-10T00:49:29.001Z","last_downloaded_at":"2026-09-10T00:49:29.001Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478384","source_sha256":"cbbfe327219e21d0daaa60eefd9a2d58fe188c91ff6ab9d622d26776e42ce541"}},{"citation":"605-944-25-21","para":"25-21","html":"
If practicable, prospective and retroactive provisions included within a single contract shall be accounted for separately. The Reinsurance Contracts Subsections of this Subtopic do not require any specific method for allocating reinsurance premiums to the prospective and retroactive portions of a contract. However, separate accounting for the prospective and retroactive portions of a contract may take place only when an allocation is practicable. Practicability requires a reasonable basis for allocating the reinsurance premiums to the risks covered by the prospective and retroactive portions of the contract, considering all amounts paid or deemed to have been paid regardless of the timing of payment. If separate accounting for prospective and retroactive provisions included within a single contract is impracticable, the contract shall be accounted for as a retroactive contract provided the conditions for reinsurance accounting are met. Impracticable is used to mean that the prospective and retroactive provisions cannot be accounted for separately without incurring excessive costs. Practicability is a dynamic concept: what is practicable for one entity might not be for another; what is not practicable in one year might be in another.
","snippet":"If practicable, prospective and retroactive provisions included within a single contract shall be accounted for separately. The Reinsurance Contracts Subsections of this Subtopic do not require any specific method for al…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:374a6789ae0efbef6b80e678f69037e8a8914aaa37f1c62f11e523585a750c6c","downloaded_from":"2026-09-10T00:49:29.001Z","last_downloaded_at":"2026-09-10T00:49:29.001Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478384","source_sha256":"cbbfe327219e21d0daaa60eefd9a2d58fe188c91ff6ab9d622d26776e42ce541"}},{"citation":"605-944-25-22","para":"25-22","html":"
Amounts paid for retroactive reinsurance of short-duration contracts that meets the conditions for reinsurance accounting shall be reported as reinsurance recoverables to the extent those amounts do not exceed the recorded liabilities relating to the underlying reinsured contracts. If the recorded liabilities exceed the amounts paid, reinsurance recoverables shall be increased to reflect the difference and the resulting gain deferred.
","snippet":"Amounts paid for retroactive reinsurance of short-duration contracts that meets the conditions for reinsurance accounting shall be reported as reinsurance recoverables to the extent those amounts do not exceed the record…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:711e59e6bddfdc2961b3f8d614f8ea7ddcf63fc645f02a72b3b1dec98cc58321","downloaded_from":"2026-09-10T00:49:29.001Z","last_downloaded_at":"2026-09-10T00:49:29.001Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478384","source_sha256":"cbbfe327219e21d0daaa60eefd9a2d58fe188c91ff6ab9d622d26776e42ce541"}},{"citation":"605-944-25-23","para":"25-23","html":"
If the amounts paid for retroactive reinsurance for short-duration contracts exceed the recorded liabilities relating to the underlying reinsured short-duration contracts, the ceding entity shall increase the related liabilities or reduce the reinsurance recoverable or both at the time the reinsurance contract is entered into, so that the excess is charged to earnings.
","snippet":"If the amounts paid for retroactive reinsurance for short-duration contracts exceed the recorded liabilities relating to the underlying reinsured short-duration contracts, the ceding entity shall increase the related lia…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:26f0e15d0547385c66010c78b4842ed72a9fc1f813a0e5bc0f8e83973fb749fd","downloaded_from":"2026-09-10T00:49:29.001Z","last_downloaded_at":"2026-09-10T00:49:29.001Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478384","source_sha256":"cbbfe327219e21d0daaa60eefd9a2d58fe188c91ff6ab9d622d26776e42ce541"}},{"citation":"605-944-25-24","para":"25-24","html":"
Paragraph not used.
","snippet":"Paragraph not used.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:62d79949e4a81a5670f5e98d60d539fea3e4f9c84211fee789b64ef0f2a60084","downloaded_from":"2026-09-10T00:49:29.001Z","last_downloaded_at":"2026-09-10T00:49:29.001Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478384","source_sha256":"cbbfe327219e21d0daaa60eefd9a2d58fe188c91ff6ab9d622d26776e42ce541"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:36b38d787b6bce61783d90d8cc99b6c3e4688173c0b2a554a472752e9b2e51ae","downloaded_from":"2026-09-10T00:49:29.001Z","last_downloaded_at":"2026-09-10T00:49:29.001Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478384","source_sha256":"cbbfe327219e21d0daaa60eefd9a2d58fe188c91ff6ab9d622d26776e42ce541"}},{"block":"Financial Guarantee Insurance Contracts","heading":null,"paragraphs":[{"citation":"605-944-25-25","para":"25-25","html":"
An insurance entity shall recognize a liability for the unearned premium revenue at the inception of a financial guarantee insurance contract. The unearned premium revenue represents the insurance entity's stand-ready obligation under a financial guarantee insurance contract at initial recognition.
","snippet":"An insurance entity shall recognize a liability for the unearned premium revenue at the inception of a financial guarantee insurance contract. The unearned premium revenue represents the insurance entity's stand-ready ob…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:27b7d013d8d0c8b2f055c8e2862d9d5f3613fbb83ad8fc5f4c82efc092e625f6","downloaded_from":"2026-09-10T00:49:29.001Z","last_downloaded_at":"2026-09-10T00:49:29.001Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478384","source_sha256":"cbbfe327219e21d0daaa60eefd9a2d58fe188c91ff6ab9d622d26776e42ce541"}},{"citation":"605-944-25-26","para":"25-26","html":"
An insurance entity shall recognize the premium from a financial guarantee insurance contract as revenue over the period of the contract in proportion to the amount of insurance protection provided with a corresponding adjustment (decrease) in the unearned premium revenue.
","snippet":"An insurance entity shall recognize the premium from a financial guarantee insurance contract as revenue over the period of the contract in proportion to the amount of insurance protection provided with a corresponding a…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:add511fcb941f4d6414edf9de9d962427c1e125b0f4ac98cf16edc01206cbe94","downloaded_from":"2026-09-10T00:49:29.001Z","last_downloaded_at":"2026-09-10T00:49:29.001Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478384","source_sha256":"cbbfe327219e21d0daaa60eefd9a2d58fe188c91ff6ab9d622d26776e42ce541"}},{"citation":"605-944-25-27","para":"25-27","html":"
The amount of insurance protection provided is assumed to be a function of the insured principal amount outstanding. Therefore, the proportionate share of premium revenue to be recognized in a given reporting period shall be a constant rate calculated based on the relationship between the following:
  1. a
    The insured principal amount outstanding in a given reporting period
  2. b
    The sum of each of the insured principal amounts outstanding for all periods.
","snippet":"The amount of insurance protection provided is assumed to be a function of the insured principal amount outstanding. Therefore, the proportionate share of premium revenue to be recognized in a given reporting period shal…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:05dab8dcee8b8a8885f64e8d5f49db43ac0d659831516d0a28cb47854a20e960","downloaded_from":"2026-09-10T00:49:29.001Z","last_downloaded_at":"2026-09-10T00:49:29.001Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478384","source_sha256":"cbbfe327219e21d0daaa60eefd9a2d58fe188c91ff6ab9d622d26776e42ce541"}},{"citation":"605-944-25-28","para":"25-28","html":"
Accordingly, the premium revenue for each reporting period shall be determined by multiplying the insured principal amount outstanding for that period by the ratio of (a) to (b):
  1. a
    The total present value of the premium due or expected to be collected over the period of the contract
  2. b
    The sum of all insured principal amounts outstanding during each reporting period over the period of the contract (either contract period or expected period).
Example 2 (see paragraph 944-605-55-17) illustrates the application of this guidance.
","snippet":"Accordingly, the premium revenue for each reporting period shall be determined by multiplying the insured principal amount outstanding for that period by the ratio of (a) to (b):\n(a) The total present value of the premiu…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:63d944fd30aaa713e5967dd4daf96c4bf7f6f1914e48425041bdedae02dbb5ee","downloaded_from":"2026-09-10T00:49:29.001Z","last_downloaded_at":"2026-09-10T00:49:29.001Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478384","source_sha256":"cbbfe327219e21d0daaa60eefd9a2d58fe188c91ff6ab9d622d26776e42ce541"}},{"citation":"605-944-25-29","para":"25-29","html":"
If an insured financial obligation accretes to the principal amount over its life and has a single principal payment at maturity, the sum of all insured accreted principal amounts outstanding during each reporting period shall be used as the denominator of the ratio and the insured principal amount outstanding is the accreted principal amount outstanding. Example 3 (see paragraph 944-605-55-19) illustrates the application of this guidance.
","snippet":"If an insured financial obligation accretes to the principal amount over its life and has a single principal payment at maturity, the sum of all insured accreted principal amounts outstanding during each reporting period…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5dbb9e847665d7e9d51f026744e33ac78b8d818d12f8d83204e3d9e52677b053","downloaded_from":"2026-09-10T00:49:29.001Z","last_downloaded_at":"2026-09-10T00:49:29.001Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478384","source_sha256":"cbbfe327219e21d0daaa60eefd9a2d58fe188c91ff6ab9d622d26776e42ce541"}},{"citation":"605-944-25-30","para":"25-30","html":"
The guidance in the following paragraph applies if both of the following conditions exist:
  1. a
    An expected period is used as discussed in paragraph 944-310-30-3
  2. b
    The expected period changes due to changes in prepayment assumptions.
","snippet":"The guidance in the following paragraph applies if both of the following conditions exist:\n(a) An expected period is used as discussed in paragraph 944-310-30-3\n(b) The expected period changes due to changes in prepaymen…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b0510727f9bd14e3000f947b93828b9e493f5b84b69dfa9a3574116d0198b1aa","downloaded_from":"2026-09-10T00:49:29.001Z","last_downloaded_at":"2026-09-10T00:49:29.001Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478384","source_sha256":"cbbfe327219e21d0daaa60eefd9a2d58fe188c91ff6ab9d622d26776e42ce541"}},{"citation":"605-944-25-31","para":"25-31","html":"
If the conditions in the preceding paragraph are met, the insurance entity shall recalculate the constant rate based on the new prepayment assumptions (and current risk-free rate) and apply that new constant rate to the principal amounts outstanding for the remaining expected period of the contract. Example 1 in Section 944-310-55 (see paragraph 944-310-55-1) illustrates the application of this guidance.
","snippet":"If the conditions in the preceding paragraph are met, the insurance entity shall recalculate the constant rate based on the new prepayment assumptions (and current risk-free rate) and apply that new constant rate to the …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a9263683ba5d28307386f7600a02fa5ca8eb98d98b18aeae695f3685942fd96","downloaded_from":"2026-09-10T00:49:29.001Z","last_downloaded_at":"2026-09-10T00:49:29.001Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478384","source_sha256":"cbbfe327219e21d0daaa60eefd9a2d58fe188c91ff6ab9d622d26776e42ce541"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:feb3f032fbdb13f39c3da9fa0452ffa1d686d7db7453d2540ac9e7b848719705","downloaded_from":"2026-09-10T00:49:29.001Z","last_downloaded_at":"2026-09-10T00:49:29.001Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478384","source_sha256":"cbbfe327219e21d0daaa60eefd9a2d58fe188c91ff6ab9d622d26776e42ce541"}},{"block":"Financial Guarantee Insurance Contracts","heading":"Early Retirement and Replacement of an Insured Financial Obligation","paragraphs":[{"citation":"605-944-25-32","para":"25-32","html":"
In a refunding, the financial guarantee insurance contract on the retired financial obligation is extinguished—that is, the financial guarantee insurance contract must be extinguished to be considered a refunding for purposes of this paragraph. The insurance entity shall immediately recognize any nonrefundable unearned premium revenue related to that contract as premium revenue and any associated acquisition costs previously deferred under Subtopic 944-30 as an expense.
","snippet":"In a refunding, the financial guarantee insurance contract on the retired financial obligation is extinguished—that is, the financial guarantee insurance contract must be extinguished to be considered a refunding for pur…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5028a619127f54fe68ba1260aa4a7017af11bf19c37b53fb26ca5c8b652b1559","downloaded_from":"2026-09-10T00:49:29.001Z","last_downloaded_at":"2026-09-10T00:49:29.001Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478384","source_sha256":"cbbfe327219e21d0daaa60eefd9a2d58fe188c91ff6ab9d622d26776e42ce541"}},{"citation":"605-944-25-33","para":"25-33","html":"
If the insurance entity insures the new financial obligation, the insurance entity shall recognize the unearned premium revenue on the new financial obligation that is commensurate with the premium it would charge to insure a similar financial obligation in a separate (standalone) transaction. If that premium differs from the premium actually charged, the difference shall be recognized in current earnings. Example 4 (see paragraph 944-605-55-22) illustrates the application of this guidance.
","snippet":"If the insurance entity insures the new financial obligation, the insurance entity shall recognize the unearned premium revenue on the new financial obligation that is commensurate with the premium it would charge to ins…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:22ec964b33d0eeeb5c5846ebfa0ec7c410ef4daef4bc77ed7c9f33a65e81b7f9","downloaded_from":"2026-09-10T00:49:29.001Z","last_downloaded_at":"2026-09-10T00:49:29.001Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478384","source_sha256":"cbbfe327219e21d0daaa60eefd9a2d58fe188c91ff6ab9d622d26776e42ce541"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:40899a61e6a7ee1d705993d9b7089c3c313f79f398c6c76cf9d578eb5c623a75","downloaded_from":"2026-09-10T00:49:29.001Z","last_downloaded_at":"2026-09-10T00:49:29.001Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478384","source_sha256":"cbbfe327219e21d0daaa60eefd9a2d58fe188c91ff6ab9d622d26776e42ce541"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2edc9c88c4103363ea15e8617fcff8050644bad4c10bcd2a65db7331bc7c1aef","downloaded_from":"2026-09-10T00:49:29.001Z","last_downloaded_at":"2026-09-10T00:49:29.001Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478384","source_sha256":"cbbfe327219e21d0daaa60eefd9a2d58fe188c91ff6ab9d622d26776e42ce541"}},{"number":"30","label":"30 Initial Measurement","anchor":"30-initial-measurement","is_sec":false,"groups":[{"block":"Long-Duration Contracts","heading":"Universal Life-Type Contracts with Death or Other Insurance Benefit Features","paragraphs":[{"citation":"605-944-30-1","para":"30-1","html":"
A liability for unearned revenue to be recognized under paragraphs
944-605-25-5 through 25-7
and
944-605-25-9 through 25-10
shall be measured initially as the portion of such assessments that compensates the insurance entity for benefits to be provided in future periods.
","snippet":"A liability for unearned revenue to be recognized under paragraphs 944-605-25-5 through 25-7 and 944-605-25-9 through 25-10 shall be measured initially as the portion of such assessments that compensates the insurance en…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a552d9407514c3f9fb305c21dc64c4d4dfbd27bffd943cd31b3950ce9281cb96","downloaded_from":"2026-09-10T00:49:31.248Z","last_downloaded_at":"2026-09-10T00:49:31.248Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477897","source_sha256":"ca496db8410a12fc67cf79ddfe8b13ad4733abc788847cba37156b4d6dfb893d"}},{"citation":"605-944-30-2","para":"30-2","html":"
For contracts in which assessments are collected over a period significantly shorter than the period for which the contract is subject to mortality and morbidity risks, the assessment would be considered a front-end fee and accounted for under paragraphs
944-605-25-6 through 25-7
. The amounts amortized into income shall be considered assessments for purposes of this paragraph.
","snippet":"For contracts in which assessments are collected over a period significantly shorter than the period for which the contract is subject to mortality and morbidity risks, the assessment would be considered a front-end fee …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f426a3d19c85bb56d5d99db1f522fa5b4ecc80e69e97384939d43a5796afd9a8","downloaded_from":"2026-09-10T00:49:31.248Z","last_downloaded_at":"2026-09-10T00:49:31.248Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477897","source_sha256":"ca496db8410a12fc67cf79ddfe8b13ad4733abc788847cba37156b4d6dfb893d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c1dab17568736d2ff9ff64bf58cc5d914dc16e9c4aefc22e7059590be423065f","downloaded_from":"2026-09-10T00:49:31.248Z","last_downloaded_at":"2026-09-10T00:49:31.248Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477897","source_sha256":"ca496db8410a12fc67cf79ddfe8b13ad4733abc788847cba37156b4d6dfb893d"}},{"block":"Long-Duration Contracts","heading":"Limited-Payment Contracts","paragraphs":[{"citation":"605-944-30-2A","para":"30-2A","html":"
Assumptions used in measuring any gross premium deferred in accordance with paragraph 944-605-25-4A (that is, the deferred profit liability) shall be consistent with those used in estimating the liability for future policy benefits as described in paragraph 944-40-30-7.
","snippet":"Assumptions used in measuring any gross premium deferred in accordance with paragraph 944-605-25-4A (that is, the deferred profit liability) shall be consistent with those used in estimating the liability for future poli…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d0ca2a06422ba60ac6ecf32012b283ec65c1eea0bb003a60bd742de89ae9a305","downloaded_from":"2026-09-10T00:49:31.248Z","last_downloaded_at":"2026-09-10T00:49:31.248Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477897","source_sha256":"ca496db8410a12fc67cf79ddfe8b13ad4733abc788847cba37156b4d6dfb893d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e0fcecdff6cb18379ea74724d0cbc5976600b07d029c8602502da310cc1f0d06","downloaded_from":"2026-09-10T00:49:31.248Z","last_downloaded_at":"2026-09-10T00:49:31.248Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477897","source_sha256":"ca496db8410a12fc67cf79ddfe8b13ad4733abc788847cba37156b4d6dfb893d"}},{"block":"Long-Duration Contracts","heading":"Retrospective and Contingent Commission Arrangements","paragraphs":[{"citation":"605-944-30-3","para":"30-3","html":"
The liability recognized under paragraph 944-605-25-14 shall be based on experience and the provisions of the contract.
","snippet":"The liability recognized under paragraph 944-605-25-14 shall be based on experience and the provisions of the contract.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1af4e8deb97c13fcbf4ad88e07b1cfa5489ce128fed0e94112c2ee21ecd260a9","downloaded_from":"2026-09-10T00:49:31.248Z","last_downloaded_at":"2026-09-10T00:49:31.248Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477897","source_sha256":"ca496db8410a12fc67cf79ddfe8b13ad4733abc788847cba37156b4d6dfb893d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d9abbd08f4ec58473a280a31da339d826785b8472b5c2c0dc470607103fb30c","downloaded_from":"2026-09-10T00:49:31.248Z","last_downloaded_at":"2026-09-10T00:49:31.248Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477897","source_sha256":"ca496db8410a12fc67cf79ddfe8b13ad4733abc788847cba37156b4d6dfb893d"}},{"block":"Reinsurance Contracts","heading":"Reinsurance of Long-Duration Contracts","paragraphs":[{"citation":"605-944-30-4","para":"30-4","html":"
The difference, if any, between amounts paid for a reinsurance contract and the amount of the liabilities for policy benefits relating to the underlying reinsured contracts is part of the estimated cost to be amortized.
","snippet":"The difference, if any, between amounts paid for a reinsurance contract and the amount of the liabilities for policy benefits relating to the underlying reinsured contracts is part of the estimated cost to be amortized.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8c22e960f6abaf59552d481411c9e7fd542f748182d37781b019cf6fec4cb1f","downloaded_from":"2026-09-10T00:49:31.248Z","last_downloaded_at":"2026-09-10T00:49:31.248Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477897","source_sha256":"ca496db8410a12fc67cf79ddfe8b13ad4733abc788847cba37156b4d6dfb893d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a19e4e96e5223ca726fa1bdd7b02924bcad36e9d515cc0e2a6630f96ebb5b5d5","downloaded_from":"2026-09-10T00:49:31.248Z","last_downloaded_at":"2026-09-10T00:49:31.248Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477897","source_sha256":"ca496db8410a12fc67cf79ddfe8b13ad4733abc788847cba37156b4d6dfb893d"}},{"block":"Financial Guarantee Insurance Contracts","heading":null,"paragraphs":[{"citation":"605-944-30-5","para":"30-5","html":"
Initial measurement of the unearned premium revenue recognized under paragraph 944-605-25-25 shall be equal to the present value of either of the following:
  1. a
    If the criteria in paragraph 944-310-30-3 are met and used, the premiums expected to be collected over the period of the financial guarantee insurance contract
  2. b
    If the criteria in paragraph 944-310-30-3 are not met, the premiums due.
","snippet":"Initial measurement of the unearned premium revenue recognized under paragraph 944-605-25-25 shall be equal to the present value of either of the following:\n(a) If the criteria in paragraph 944-310-30-3 are met and used,…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dc7378f2f1c7500919f0387dc399db521f6e3b70223ca3abd42d00dd71a5c9c3","downloaded_from":"2026-09-10T00:49:31.248Z","last_downloaded_at":"2026-09-10T00:49:31.248Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477897","source_sha256":"ca496db8410a12fc67cf79ddfe8b13ad4733abc788847cba37156b4d6dfb893d"}},{"citation":"605-944-30-6","para":"30-6","html":"
If the premium is a single premium received at the inception of the financial guarantee insurance contract, the insurance entity shall initially measure the unearned premium revenue at the amount received.
","snippet":"If the premium is a single premium received at the inception of the financial guarantee insurance contract, the insurance entity shall initially measure the unearned premium revenue at the amount received.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:22abafa39eba86d812a3f275e01cc7235bdf2899cb78fb0df55d40daa746fdea","downloaded_from":"2026-09-10T00:49:31.248Z","last_downloaded_at":"2026-09-10T00:49:31.248Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477897","source_sha256":"ca496db8410a12fc67cf79ddfe8b13ad4733abc788847cba37156b4d6dfb893d"}},{"citation":"605-944-30-7","para":"30-7","html":"
If the premiums are received as payments over the period of the financial guarantee insurance contract, the insurance entity shall initially measure the unearned premium revenue at an amount equal to the present value of the premiums due or expected to be collected over the period of the financial guarantee insurance contract. Example 1 (see paragraph 944-605-55-16) illustrates the application of this paragraph. Paragraph 944-310-30-2 provides guidance on the discount rate and the period used.
","snippet":"If the premiums are received as payments over the period of the financial guarantee insurance contract, the insurance entity shall initially measure the unearned premium revenue at an amount equal to the present value of…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:03bfb861cdba49bf3611724bca3b766e01e1e4740af45831d497973689d92556","downloaded_from":"2026-09-10T00:49:31.248Z","last_downloaded_at":"2026-09-10T00:49:31.248Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477897","source_sha256":"ca496db8410a12fc67cf79ddfe8b13ad4733abc788847cba37156b4d6dfb893d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2fc4465c19b229130328fd146421434b8b6000d7ad0b97b8cc54f008ca21f66b","downloaded_from":"2026-09-10T00:49:31.248Z","last_downloaded_at":"2026-09-10T00:49:31.248Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477897","source_sha256":"ca496db8410a12fc67cf79ddfe8b13ad4733abc788847cba37156b4d6dfb893d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8a97ae5f311f8862343e661b2174b453795d4532f35cace46d75592de9466c19","downloaded_from":"2026-09-10T00:49:31.248Z","last_downloaded_at":"2026-09-10T00:49:31.248Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477897","source_sha256":"ca496db8410a12fc67cf79ddfe8b13ad4733abc788847cba37156b4d6dfb893d"}},{"number":"35","label":"35 Subsequent Measurement","anchor":"35-subsequent-measurement","is_sec":false,"groups":[{"block":"Long-Duration Contracts","heading":"Limited-Payment Contracts","paragraphs":[{"citation":"605-944-35-1","para":"35-1","html":"
Any gross premium deferred in accordance with paragraph 944-605-25-4A(that is, the deferred profit liability) shall be recognized in income in a constant relationship with insurance in force (if accounting for life insurance contracts) or with the amount of expected future benefit payments (if accounting for annuity contracts).
","snippet":"Any gross premium deferred in accordance with paragraph 944-605-25-4A(that is, the deferred profit liability) shall be recognized in income in a constant relationship with insurance in force (if accounting for life insur…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d926a2d2ffd677ceddb33ecd75824695a36903df4b9a86efd4ca4bac0f744a0a","downloaded_from":"2026-09-10T00:49:33.589Z","last_downloaded_at":"2026-09-10T00:49:33.589Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477947","source_sha256":"f9de828c8ecc8e3a8295d46c819f93f9c597a6d4d88ef97fa10adb4b5d254737"}},{"citation":"605-944-35-1A","para":"35-1A","html":"
The deferred profit liability shall be amortized in relation to the discounted amount of the insurance in force or expected future benefit payments, discounted as described in paragraph 944-40-30-9, and interest shall accrue to the unamortized balance. The use of interest in the amortization is consistent with the determination of the deferred profit using discounting.
","snippet":"The deferred profit liability shall be amortized in relation to the discounted amount of the insurance in force or expected future benefit payments, discounted as described in paragraph 944-40-30-9, and interest shall ac…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:86990d44b3783648a19c8a949246085403ecbc9143a4073501435206661ce647","downloaded_from":"2026-09-10T00:49:33.589Z","last_downloaded_at":"2026-09-10T00:49:33.589Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477947","source_sha256":"f9de828c8ecc8e3a8295d46c819f93f9c597a6d4d88ef97fa10adb4b5d254737"}},{"citation":"605-944-35-1B","para":"35-1B","html":"
Assumptions shall be updated in subsequent accounting periods to determine changes in the deferred profit liability, contemporaneously with the updating of assumptions for the corresponding liability for future policy benefits (see paragraph 944-40-35-5). Cash flow assumptions shall be reviewed—and if there is a change, updated—on an annual basis, at the same time every year. Cash flow assumptions shall be updated in interim reporting periods if evidence suggests that earlier cash flow assumptions should be revised. The interest accretion rate shall remain the original discount rate used at contract issue date.
","snippet":"Assumptions shall be updated in subsequent accounting periods to determine changes in the deferred profit liability, contemporaneously with the updating of assumptions for the corresponding liability for future policy be…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8f8625e1e3c5634e989aedabd38017faca02ed31076cd930a9f3d075652b1eaa","downloaded_from":"2026-09-10T00:49:33.589Z","last_downloaded_at":"2026-09-10T00:49:33.589Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477947","source_sha256":"f9de828c8ecc8e3a8295d46c819f93f9c597a6d4d88ef97fa10adb4b5d254737"}},{"citation":"605-944-35-1C","para":"35-1C","html":"
A related charge or credit to net income for the current reporting period as a result of updating cash flow assumptions at the level of aggregation at which reserves are calculated shall be determined as follows:
  1. a
    Cash flow assumptions used to calculate the deferred profit liability at contract issuance shall be updated in subsequent periods using actual historical experience and updated future cash flow assumptions.
  2. b
    The recalculated deferred profit liability as of the contract issue date shall be subsequently amortized in accordance with paragraph 944-605-35-1A to derive the revised deferred profit liability estimate as of the beginning of the current reporting period.
  3. c
    The revised deferred profit liability estimate calculated in (b) shall be compared with the carrying amount of the deferred profit liability as of the beginning of the current reporting period to determine the change in estimate adjustment to be recognized in net income for the current reporting period (see paragraph 944-40-45-4).
","snippet":"A related charge or credit to net income for the current reporting period as a result of updating cash flow assumptions at the level of aggregation at which reserves are calculated shall be determined as follows:\n(a) Cas…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:27e818b16c5da2dfedf8681a8faa4a1166e280b7c4de9024c9815cecfffe4b67","downloaded_from":"2026-09-10T00:49:33.589Z","last_downloaded_at":"2026-09-10T00:49:33.589Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477947","source_sha256":"f9de828c8ecc8e3a8295d46c819f93f9c597a6d4d88ef97fa10adb4b5d254737"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b012bf8b2a30cf28c3dcb259f41c9b623af74fa8cbe42f2e2447fd05ef6d9be4","downloaded_from":"2026-09-10T00:49:33.589Z","last_downloaded_at":"2026-09-10T00:49:33.589Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477947","source_sha256":"f9de828c8ecc8e3a8295d46c819f93f9c597a6d4d88ef97fa10adb4b5d254737"}},{"block":"Long-Duration Contracts","heading":"Universal Life-Type Contracts","paragraphs":[{"citation":"605-944-35-2","para":"35-2","html":"
Amounts recognized as unearned revenue under paragraph 944-605-25-6 shall be recognized in income over the period benefited using the same assumptions and factors used to amortize capitalized acquisition costs under the Long-Duration Contracts Subsection of Section 944-30-35.
","snippet":"Amounts recognized as unearned revenue under paragraph 944-605-25-6 shall be recognized in income over the period benefited using the same assumptions and factors used to amortize capitalized acquisition costs under the …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a982dcff919a2bd2d33b25917d9f74289c68a6bd301c4abe91bdd5b785acdb19","downloaded_from":"2026-09-10T00:49:33.589Z","last_downloaded_at":"2026-09-10T00:49:33.589Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477947","source_sha256":"f9de828c8ecc8e3a8295d46c819f93f9c597a6d4d88ef97fa10adb4b5d254737"}},{"citation":"605-944-35-3","para":"35-3","html":"
Paragraph not used.
","snippet":"Paragraph not used.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1b6b2a30c86104e173985e67a612c7883836c80d97f73457dfe7eeb71d7bf5e2","downloaded_from":"2026-09-10T00:49:33.589Z","last_downloaded_at":"2026-09-10T00:49:33.589Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477947","source_sha256":"f9de828c8ecc8e3a8295d46c819f93f9c597a6d4d88ef97fa10adb4b5d254737"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:baf949ca9c3af2aac9b31525b888b2f3d2ed2ccf34d88a374bf947dec2c665fc","downloaded_from":"2026-09-10T00:49:33.589Z","last_downloaded_at":"2026-09-10T00:49:33.589Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477947","source_sha256":"f9de828c8ecc8e3a8295d46c819f93f9c597a6d4d88ef97fa10adb4b5d254737"}},{"block":"Reinsurance Contracts","heading":"Foreign Property and Liability Reinsurance—Open Year Method","paragraphs":[{"citation":"605-944-35-4","para":"35-4","html":"
Paragraph 944-605-25-17 explains that only if reasonable estimates cannot be made currently for the reason discussed in paragraph 944-605-25-18, shall the open year method be used.
","snippet":"Paragraph 944-605-25-17 explains that only if reasonable estimates cannot be made currently for the reason discussed in paragraph 944-605-25-18, shall the open year method be used.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:92f655171411e421cea5fd6c1749adfbe3b1b3698e238dedf6e3e1dce12c7bc0","downloaded_from":"2026-09-10T00:49:33.589Z","last_downloaded_at":"2026-09-10T00:49:33.589Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477947","source_sha256":"f9de828c8ecc8e3a8295d46c819f93f9c597a6d4d88ef97fa10adb4b5d254737"}},{"citation":"605-944-35-5","para":"35-5","html":"
Under the open year method, underwriting results of foreign reinsurance shall not be included in the income statement until sufficient information becomes available to provide reasonable estimates of earned premiums. Instead, premiums, claims, commissions, and related direct taxes shall be included in the open underwriting balance to which they pertain. The underwriting balances shall be aggregated and each underwriting balance shall be kept open until sufficient information becomes available to record a reasonable estimate of earned premiums.
","snippet":"Under the open year method, underwriting results of foreign reinsurance shall not be included in the income statement until sufficient information becomes available to provide reasonable estimates of earned premiums. Ins…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:708cbca0b8f17c45a3febc33328b9356c3fc4b5013f8f32fbdb8498cbb9d752d","downloaded_from":"2026-09-10T00:49:33.589Z","last_downloaded_at":"2026-09-10T00:49:33.589Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477947","source_sha256":"f9de828c8ecc8e3a8295d46c819f93f9c597a6d4d88ef97fa10adb4b5d254737"}},{"citation":"605-944-35-6","para":"35-6","html":"
The underwriting balance aggregated under the preceding paragraph shall be disaggregated and reported in the income statement as premiums, claims, commissions, and related direct taxes when earned premiums are reasonably determinable.
","snippet":"The underwriting balance aggregated under the preceding paragraph shall be disaggregated and reported in the income statement as premiums, claims, commissions, and related direct taxes when earned premiums are reasonably…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:11ddea3578bf55476812117d52fa55ca7cec8db7c67d6e73f551ed19afa95f93","downloaded_from":"2026-09-10T00:49:33.589Z","last_downloaded_at":"2026-09-10T00:49:33.589Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477947","source_sha256":"f9de828c8ecc8e3a8295d46c819f93f9c597a6d4d88ef97fa10adb4b5d254737"}},{"citation":"605-944-35-7","para":"35-7","html":"
If it becomes probable that a loss has been incurred before an underwriting balance is closed, a provision for the loss shall be recorded. Examples of situations in which a provision may need to be recorded before an underwriting balance is closed include catastrophic losses, higher-than-expected claim frequency, significant unanticipated adverse events, or a negative open year account.
","snippet":"If it becomes probable that a loss has been incurred before an underwriting balance is closed, a provision for the loss shall be recorded. Examples of situations in which a provision may need to be recorded before an und…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:623a983e66fa7f5d5730c034c37d2144cb6d0caffe705cb5f19aa7b674b63387","downloaded_from":"2026-09-10T00:49:33.589Z","last_downloaded_at":"2026-09-10T00:49:33.589Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477947","source_sha256":"f9de828c8ecc8e3a8295d46c819f93f9c597a6d4d88ef97fa10adb4b5d254737"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9476ddaccd7e6f99821f6a6f4026d669cc3f7d8d2c5582565a0a89f405597762","downloaded_from":"2026-09-10T00:49:33.589Z","last_downloaded_at":"2026-09-10T00:49:33.589Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477947","source_sha256":"f9de828c8ecc8e3a8295d46c819f93f9c597a6d4d88ef97fa10adb4b5d254737"}},{"block":"Reinsurance Contracts","heading":"Reinsurance of Short-Duration Contracts","paragraphs":[{"citation":"605-944-35-8","para":"35-8","html":"
Prepaid reinsurance premiums recognized under paragraph 944-605-25-20 shall be amortized over the remaining contract period in proportion to the amount of insurance protection provided. If the amounts paid are subject to adjustment and can be reasonably estimated, the basis for amortization shall be the estimated ultimate amount to be paid.
","snippet":"Prepaid reinsurance premiums recognized under paragraph 944-605-25-20 shall be amortized over the remaining contract period in proportion to the amount of insurance protection provided. If the amounts paid are subject to…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b3eb0ddb230ec71dc5ce1336b9f523fe26a358adb30c6028fe0c758bb85d1c6a","downloaded_from":"2026-09-10T00:49:33.589Z","last_downloaded_at":"2026-09-10T00:49:33.589Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477947","source_sha256":"f9de828c8ecc8e3a8295d46c819f93f9c597a6d4d88ef97fa10adb4b5d254737"}},{"citation":"605-944-35-9","para":"35-9","html":"
Any gain deferred under paragraph 944-605-25-22 shall be amortized over the estimated remaining settlement period. If the amounts and timing of the reinsurance recoveries can be reasonably estimated, the deferred gain shall be amortized using the effective interest rate inherent in the amount paid to the reinsurer and the estimated timing and amounts of recoveries from the reinsurer; that is, the interest method. Otherwise, the proportion of actual recoveries to total estimated recoveries (the recovery method) shall determine the amount of amortization.
","snippet":"Any gain deferred under paragraph 944-605-25-22 shall be amortized over the estimated remaining settlement period. If the amounts and timing of the reinsurance recoveries can be reasonably estimated, the deferred gain sh…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fb63c1aaa04bb66a4630b3188d35766bd447084241ef4c9d307e4ac068783db3","downloaded_from":"2026-09-10T00:49:33.589Z","last_downloaded_at":"2026-09-10T00:49:33.589Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477947","source_sha256":"f9de828c8ecc8e3a8295d46c819f93f9c597a6d4d88ef97fa10adb4b5d254737"}},{"citation":"605-944-35-10","para":"35-10","html":"
Amortization of deferred amounts arising from retroactive reinsurance under both the interest method and the recovery method is based on the ceding entity's estimates of the expected timing and total amount of cash flows. The timing of changes in those estimates shall not alter the recognition of the revenues and costs of reinsurance. Therefore, changes in estimates of the amount recoverable from the reinsurer shall be accounted for consistently both at the inception of and after the reinsurance transaction.
","snippet":"Amortization of deferred amounts arising from retroactive reinsurance under both the interest method and the recovery method is based on the ceding entity's estimates of the expected timing and total amount of cash flows…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8531606c224b4b89c26ae75539ce73ee0b7bc3bfe9e1a06f73b772ac97e4f84a","downloaded_from":"2026-09-10T00:49:33.589Z","last_downloaded_at":"2026-09-10T00:49:33.589Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477947","source_sha256":"f9de828c8ecc8e3a8295d46c819f93f9c597a6d4d88ef97fa10adb4b5d254737"}},{"citation":"605-944-35-11","para":"35-11","html":"
Changes in the estimated amount of the liabilities relating to the underlying reinsured contracts shall be recognized in earnings in the period of the change.
","snippet":"Changes in the estimated amount of the liabilities relating to the underlying reinsured contracts shall be recognized in earnings in the period of the change.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:59729484b4ff550e5d8a561ea80c3ce3041546f192918b405af5314796db488c","downloaded_from":"2026-09-10T00:49:33.589Z","last_downloaded_at":"2026-09-10T00:49:33.589Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477947","source_sha256":"f9de828c8ecc8e3a8295d46c819f93f9c597a6d4d88ef97fa10adb4b5d254737"}},{"citation":"605-944-35-12","para":"35-12","html":"
Reinsurance recoverables shall reflect the related change in the amount recoverable from the reinsurer, and a gain to be deferred and amortized, as described in paragraph 944-605-25-22, shall be adjusted or established as a result. Decreases in the estimated amount of the liabilities shall reduce the related amount recoverable from the reinsurer and accordingly reduce previously deferred gains.
","snippet":"Reinsurance recoverables shall reflect the related change in the amount recoverable from the reinsurer, and a gain to be deferred and amortized, as described in paragraph 944-605-25-22, shall be adjusted or established a…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c793cd7ffe57fdbf62109dc89f9d18980441ca9e150ee20c110634ce502e1d6a","downloaded_from":"2026-09-10T00:49:33.589Z","last_downloaded_at":"2026-09-10T00:49:33.589Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477947","source_sha256":"f9de828c8ecc8e3a8295d46c819f93f9c597a6d4d88ef97fa10adb4b5d254737"}},{"citation":"605-944-35-13","para":"35-13","html":"
When changes in the estimated amount recoverable from the reinsurer or in the timing of receipts related to that amount occur, a cumulative amortization adjustment shall be recognized in earnings in the period of the change so that the deferred gain reflects the balance that would have existed had the revised estimate been available at the inception of the reinsurance transaction. However, if the revised estimate of the liabilities is less than the amounts paid to the reinsurer, a loss shall not be deferred. The resulting difference shall be recognized in earnings immediately, as described in paragraph 944-605-25-23.
","snippet":"When changes in the estimated amount recoverable from the reinsurer or in the timing of receipts related to that amount occur, a cumulative amortization adjustment shall be recognized in earnings in the period of the cha…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b2165142a7a7f8279774c6f6f7dc1939b38b63569dffaf401e757b5ca20a34fe","downloaded_from":"2026-09-10T00:49:33.589Z","last_downloaded_at":"2026-09-10T00:49:33.589Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477947","source_sha256":"f9de828c8ecc8e3a8295d46c819f93f9c597a6d4d88ef97fa10adb4b5d254737"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32e206c48194ba2a08847ae36e2039c2ef2636edfdb1f209d00bc696e7889f5b","downloaded_from":"2026-09-10T00:49:33.589Z","last_downloaded_at":"2026-09-10T00:49:33.589Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477947","source_sha256":"f9de828c8ecc8e3a8295d46c819f93f9c597a6d4d88ef97fa10adb4b5d254737"}},{"block":"Reinsurance Contracts","heading":"Reinsurance of Long-Duration Contracts","paragraphs":[{"citation":"605-944-35-14","para":"35-14","html":"
Amortization of the estimated cost of reinsurance of long-duration contracts that meets the conditions for reinsurance accounting depends on whether the reinsurance contract is long-duration or short-duration. The cost shall be amortized over the remaining life of the underlying reinsured contracts if the reinsurance contract is long-duration, or over the contract period of the reinsurance if the reinsurance contract is short-duration.
","snippet":"Amortization of the estimated cost of reinsurance of long-duration contracts that meets the conditions for reinsurance accounting depends on whether the reinsurance contract is long-duration or short-duration. The cost s…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce35b8de578645e187f244d80bcbdca38e92c5c25ae695e3ff05b82522ec9a8b","downloaded_from":"2026-09-10T00:49:33.589Z","last_downloaded_at":"2026-09-10T00:49:33.589Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477947","source_sha256":"f9de828c8ecc8e3a8295d46c819f93f9c597a6d4d88ef97fa10adb4b5d254737"}},{"citation":"605-944-35-15","para":"35-15","html":"
The assumptions used in accounting for reinsurance costs shall be consistent with those used for the reinsured contracts.
","snippet":"The assumptions used in accounting for reinsurance costs shall be consistent with those used for the reinsured contracts.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0e5b6060ec70f78d4eaa0bd2dacee05a9a2db2eea7cbd9b8dcdf4d15c3a8fb5f","downloaded_from":"2026-09-10T00:49:33.589Z","last_downloaded_at":"2026-09-10T00:49:33.589Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477947","source_sha256":"f9de828c8ecc8e3a8295d46c819f93f9c597a6d4d88ef97fa10adb4b5d254737"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b086272bb52b75cac72819ee21adf29969e8d133a6fa1c964def4ecc935e570","downloaded_from":"2026-09-10T00:49:33.589Z","last_downloaded_at":"2026-09-10T00:49:33.589Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477947","source_sha256":"f9de828c8ecc8e3a8295d46c819f93f9c597a6d4d88ef97fa10adb4b5d254737"}},{"block":"Financial Guarantee Insurance Contracts","heading":null,"paragraphs":[{"citation":"605-944-35-16","para":"35-16","html":"
In instances where a contract period is used as the period of the financial guarantee insurance contract to measure the unearned premium revenue an insurance entity shall adjust the unearned premium revenue to reflect early principal payments as they occur. The adjustment to the unearned premium revenue shall equal the adjustment to the premium receivable.
","snippet":"In instances where a contract period is used as the period of the financial guarantee insurance contract to measure the unearned premium revenue an insurance entity shall adjust the unearned premium revenue to reflect ea…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a0171d151a48d405c676ea3130f0fa8f0077fa9b38ee970b7a4985ad7e047249","downloaded_from":"2026-09-10T00:49:33.589Z","last_downloaded_at":"2026-09-10T00:49:33.589Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477947","source_sha256":"f9de828c8ecc8e3a8295d46c819f93f9c597a6d4d88ef97fa10adb4b5d254737"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:87da062ff2b19df4d150b9d7f1284eb01e745081f09d36c0bbd03bd87921c6a6","downloaded_from":"2026-09-10T00:49:33.589Z","last_downloaded_at":"2026-09-10T00:49:33.589Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477947","source_sha256":"f9de828c8ecc8e3a8295d46c819f93f9c597a6d4d88ef97fa10adb4b5d254737"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:25ab330c177b4c7f479256ba48612c69f53d2f99150a21bd295f46384811aa70","downloaded_from":"2026-09-10T00:49:33.589Z","last_downloaded_at":"2026-09-10T00:49:33.589Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477947","source_sha256":"f9de828c8ecc8e3a8295d46c819f93f9c597a6d4d88ef97fa10adb4b5d254737"}},{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":"Reinsurance Contracts","heading":"All Reinsurance Contracts","paragraphs":[{"citation":"605-944-45-1","para":"45-1","html":"
The amounts of earned premiums ceded and recoveries recognized under reinsurance contracts shall either be:
  1. a
    Reported in the statement of earnings, as separate line items or parenthetically
  2. b
    Disclosed in the notes to financial statements under paragraph 944-605-50-1.
","snippet":"The amounts of earned premiums ceded and recoveries recognized under reinsurance contracts shall either be:\n(a) Reported in the statement of earnings, as separate line items or parenthetically\n(b) Disclosed in the notes …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c26f57f8f8b15abbb9a5d5af38fc3d3bda57f99040de929d8b42319c4045ae3d","downloaded_from":"2026-09-10T00:49:36.452Z","last_downloaded_at":"2026-09-10T00:49:36.452Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478832","source_sha256":"b2a7450feb26cab99aeb6a6f4a9abe89ddf1c428288f4ba981b691bd4a4ea4a8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e7c76d1e27887a12cbda21de63d07d1f8995605bee07ba3437e5a25e005494c1","downloaded_from":"2026-09-10T00:49:36.452Z","last_downloaded_at":"2026-09-10T00:49:36.452Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478832","source_sha256":"b2a7450feb26cab99aeb6a6f4a9abe89ddf1c428288f4ba981b691bd4a4ea4a8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8640e36eb338cf93eaea0598681a02764c6efb80d5c699b1332cd46d95474a28","downloaded_from":"2026-09-10T00:49:36.452Z","last_downloaded_at":"2026-09-10T00:49:36.452Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478832","source_sha256":"b2a7450feb26cab99aeb6a6f4a9abe89ddf1c428288f4ba981b691bd4a4ea4a8"}},{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":"Reinsurance Contracts","heading":"All Reinsurance Contracts","paragraphs":[{"citation":"605-944-50-1","para":"50-1","html":"
All insurance entities shall disclose all of the following in their financial statements:
  1. a
    For all reinsurance contracts, both of the following:
    1. 1
      Methods used for income recognition on reinsurance contracts
    2. 2
      If not reported under paragraph 944-605-45-1 in the statement of earnings, as separate line items or parenthetically, the amounts of earned premiums ceded and recoveries recognized under reinsurance contracts.
  2. b
    For short-duration contracts, all of the following on both a written basis and an earned basis:
    1. 1
      Premiums from direct business
    2. 2
      Reinsurance assumed
    3. 3
      Reinsurance ceded.
  3. c
    For long-duration contracts, all of the following:
    1. 1
      Premiums and amounts assessed against policyholders from direct business
    2. 2
      Reinsurance assumed and ceded
    3. 3
      Premiums and amounts earned.
  4. d
    For foreign reinsurance accounted for by the open year method, all of the following shall be disclosed for each period for which an income statement is presented:
    1. 1
      The amounts of premiums, claims, and expenses recognized as income on closing underwriting balances
    2. 2
      The additions to underwriting balances for the year for reported premiums, claims, and expenses.
  5. e
    The amounts of premiums, claims, and expenses in the underwriting account for each balance sheet presented.
","snippet":"All insurance entities shall disclose all of the following in their financial statements:\n(a) For all reinsurance contracts, both of the following:\n(1) Methods used for income recognition on reinsurance contracts\n(2) If …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b4ef8d61df509a5b4a509081d6294fd02837795c5a080fd4c435197b72ff85b","downloaded_from":"2026-09-10T00:49:39.778Z","last_downloaded_at":"2026-09-10T00:49:39.778Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479032","source_sha256":"70bbf837fb6710beedc8b1c8afa5f4659ed9bb67b17e0e43235a379ae944e229"}},{"citation":"605-944-50-2","para":"50-2","html":"
Appropriate disclosure of both of the following items is encouraged:
  1. a
    The extent to which reinsurance contracts indemnify the ceding entity against loss or liability relating to insurance risk
  2. b
    Indemnification policies as part of the required disclosure in the preceding paragraph about the nature and effect of reinsurance transactions.
","snippet":"Appropriate disclosure of both of the following items is encouraged:\n(a) The extent to which reinsurance contracts indemnify the ceding entity against loss or liability relating to insurance risk\n(b) Indemnification poli…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0071ee962ea9cee160d3c192ef213a615018727c2cbdafe7412d95243bedb947","downloaded_from":"2026-09-10T00:49:39.778Z","last_downloaded_at":"2026-09-10T00:49:39.778Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479032","source_sha256":"70bbf837fb6710beedc8b1c8afa5f4659ed9bb67b17e0e43235a379ae944e229"}},{"citation":"605-944-50-3","para":"50-3","html":"
Disclosure in the financial statements of an insurance entity's accounting policies under Topic 250 shall include a description of the methods used to account for foreign reinsurance.
","snippet":"Disclosure in the financial statements of an insurance entity's accounting policies under Topic 250 shall include a description of the methods used to account for foreign reinsurance.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2fcddba75365d7b74f09443cfccf8d63ac5df2cbc1282723418d3d2791b4cddb","downloaded_from":"2026-09-10T00:49:39.778Z","last_downloaded_at":"2026-09-10T00:49:39.778Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479032","source_sha256":"70bbf837fb6710beedc8b1c8afa5f4659ed9bb67b17e0e43235a379ae944e229"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:524db482434977996f42f3fa365e76bb449670cb77d18b262e546cd2bb626a3e","downloaded_from":"2026-09-10T00:49:39.778Z","last_downloaded_at":"2026-09-10T00:49:39.778Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479032","source_sha256":"70bbf837fb6710beedc8b1c8afa5f4659ed9bb67b17e0e43235a379ae944e229"}},{"block":"Financial Guarantee Insurance Contracts","heading":null,"paragraphs":[{"citation":"605-944-50-4","para":"50-4","html":"
To meet the disclosure objective in paragraph 944-20-50-7, an insurance entity shall disclose all of the following information for each annual period and interim period:
  1. a
    For premium revenue recognition that has been accelerated, the amount and reasons for acceleration
  2. b
    A schedule of the future expected premium revenue as of the latest date of the statement of financial position detailing both of the following:
    1. 1
      The four quarters of the subsequent annual period and each of the next four annual periods
    2. 2
      The remaining periods aggregated in five-year increments.
","snippet":"To meet the disclosure objective in paragraph 944-20-50-7, an insurance entity shall disclose all of the following information for each annual period and interim period:\n(a) For premium revenue recognition that has been …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:068e1aa2fbe6871b99336f9881acdf06aa4d7a0d3f9659493d1b39335495c932","downloaded_from":"2026-09-10T00:49:39.778Z","last_downloaded_at":"2026-09-10T00:49:39.778Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479032","source_sha256":"70bbf837fb6710beedc8b1c8afa5f4659ed9bb67b17e0e43235a379ae944e229"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1684552111d722c2464feec94bef535246598509c7bd63355d1286df4c66f4f3","downloaded_from":"2026-09-10T00:49:39.778Z","last_downloaded_at":"2026-09-10T00:49:39.778Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479032","source_sha256":"70bbf837fb6710beedc8b1c8afa5f4659ed9bb67b17e0e43235a379ae944e229"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d5ac361fc8f2b65e79635a8dd8469ae0ce6d1a6ae6864ab3771a60388dc815b","downloaded_from":"2026-09-10T00:49:39.778Z","last_downloaded_at":"2026-09-10T00:49:39.778Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479032","source_sha256":"70bbf837fb6710beedc8b1c8afa5f4659ed9bb67b17e0e43235a379ae944e229"}},{"number":"55","label":"55 Implementation Guidance and Illustrations","anchor":"55-implementation-guidance-and-illustrations","is_sec":false,"groups":[{"block":"Reinsurance Contracts","heading":"Implementation Guidance","paragraphs":[{"citation":"605-944-55-1","para":"55-1","html":"
If a reinsurance contract provides the ceding entity's policyholders and claimants with the right to recover their claims directly from the reinsurer (a cut-through provision), the ceding entity shall not net the recoverable due from the reinsurer against the gross loss obligations on the underlying insurance contracts. As stated in paragraphs
944-20-40-3 through 40-4
, reinsurance contracts in which a ceding entity is not relieved of its legal liability to its policyholder do not result in removal of the related assets and liabilities from the ceding entity's financial statements. Amounts recoverable and payable between the ceding entity and a reinsurer may be offset only if a right of setoff exists, as defined in Subtopic 210-20.
","snippet":"If a reinsurance contract provides the ceding entity's policyholders and claimants with the right to recover their claims directly from the reinsurer (a cut-through provision), the ceding entity shall not net the recover…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dbbacc18befcc0ec44a0b835c3ecb24d2ea807cc432aa58929545f9e27b878e8","downloaded_from":"2026-09-10T00:49:43.753Z","last_downloaded_at":"2026-09-10T00:49:43.753Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477548","source_sha256":"0517a379415598e87253ee658813ee6611f6b0fe4668572f3450a21243b33320"}},{"citation":"605-944-55-2","para":"55-2","html":"
Similarly, if the circumstances discussed in the preceding paragraph involved retroactive reinsurance of short-duration insurance policies that resulted in a gain to the ceding entity, the gain shall not be recognized in income immediately. Paragraph 944-40-25-33 states that reinsurance contracts do not result in immediate recognition of gains unless the reinsurance contract is a legal replacement of one insurer by another and thereby extinguishes the ceding entity's liability to the policyholder.
","snippet":"Similarly, if the circumstances discussed in the preceding paragraph involved retroactive reinsurance of short-duration insurance policies that resulted in a gain to the ceding entity, the gain shall not be recognized in…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:96bfb9b0149d6a16601733d47b37c9dde45ba7d5cd892318a474b90910237586","downloaded_from":"2026-09-10T00:49:43.753Z","last_downloaded_at":"2026-09-10T00:49:43.753Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477548","source_sha256":"0517a379415598e87253ee658813ee6611f6b0fe4668572f3450a21243b33320"}},{"citation":"605-944-55-3","para":"55-3","html":"
Under the definition of settlement period, if the ceding entity does not expect to receive any recoveries because the reinsurer has agreed to reimburse claimants under the reinsured contracts directly, the settlement period shall not be considered to have ended on the effective date of the contract. Unless the reinsurance contract results in legal replacement of one reinsurer by another, a gain shall not be recognized at the inception of the contract. In the circumstances discussed in paragraph 944-605-55-1 the reinsurer is substantively acting as disbursing agent for the ceding entity. Therefore, the ceding entity cannot be said to have recovered amounts due from the reinsurer before payment is made to the claimant.
","snippet":"Under the definition of settlement period, if the ceding entity does not expect to receive any recoveries because the reinsurer has agreed to reimburse claimants under the reinsured contracts directly, the settlement per…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8dd3f790057840ef9c4ce7b4dd49e9ab7ab739b31845a75e2e94f89d28e0092a","downloaded_from":"2026-09-10T00:49:43.753Z","last_downloaded_at":"2026-09-10T00:49:43.753Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477548","source_sha256":"0517a379415598e87253ee658813ee6611f6b0fe4668572f3450a21243b33320"}},{"citation":"605-944-55-4","para":"55-4","html":"
This implementation guidance addresses circumstances in which a ceding entity enters into a retroactive contract to reinsure short-duration insurance policies that gives rise to a deferred gain. Specifically, it addresses whether, if the reinsurer prepays its obligation under the contract, the ceding entity may recognize its deferred gain at the time the prepayment is received.
","snippet":"This implementation guidance addresses circumstances in which a ceding entity enters into a retroactive contract to reinsure short-duration insurance policies that gives rise to a deferred gain. Specifically, it addresse…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:727dba4d8210605e6c960936dea06825ea295fcdc415b917d01042ea8dce61f3","downloaded_from":"2026-09-10T00:49:43.753Z","last_downloaded_at":"2026-09-10T00:49:43.753Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477548","source_sha256":"0517a379415598e87253ee658813ee6611f6b0fe4668572f3450a21243b33320"}},{"citation":"605-944-55-5","para":"55-5","html":"
The amortization period (the settlement period) is based on the period over which the reinsurer settles its obligations to the ceding entity, and it may be appropriate to recognize the gain over the expected prepayment period. However, all of the facts and circumstances shall be considered to determine whether the reinsurer has substantively settled its obligation to the ceding entity. For example, if the ceding entity agrees to compensate the reinsurer for the prepayment, such as by crediting the reinsurer with investment income on prepaid amounts or balances held, the reinsurer has not, in substance, settled its obligation but rather has made a deposit with the ceding entity that shall be accounted for accordingly.
","snippet":"The amortization period (the settlement period) is based on the period over which the reinsurer settles its obligations to the ceding entity, and it may be appropriate to recognize the gain over the expected prepayment p…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c9971ab6690b066ac9c4471dfcc72cb8c3110b4c80553acb90825a8b3d0ee06","downloaded_from":"2026-09-10T00:49:43.753Z","last_downloaded_at":"2026-09-10T00:49:43.753Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477548","source_sha256":"0517a379415598e87253ee658813ee6611f6b0fe4668572f3450a21243b33320"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:44a9cfa9462d7979d1851a9707ab8b8fdbe3cac2c2e8f494043bd2c7aefcecdf","downloaded_from":"2026-09-10T00:49:43.753Z","last_downloaded_at":"2026-09-10T00:49:43.753Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477548","source_sha256":"0517a379415598e87253ee658813ee6611f6b0fe4668572f3450a21243b33320"}},{"block":"Reinsurance Contracts","heading":"Illustrations","paragraphs":[{"citation":"605-944-55-6","para":"55-6","html":"
The following Cases illustrate how the requirement in paragraphs
944-605-25-22 through 25-23
that gains arising from retroactive reinsurance be deferred and losses be charged to expense immediately is affected by the requirements in paragraphs
944-605-35-11 through 35-13
for a catch-up adjustment to reflect changes in estimates of amounts recoverable from reinsurers:
  1. a
    Adverse development occurs (Case A)
  2. b
    Favorable development occurs (Case B).
","snippet":"The following Cases illustrate how the requirement in paragraphs 944-605-25-22 through 25-23 that gains arising from retroactive reinsurance be deferred and losses be charged to expense immediately is affected by the req…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f1f6c81beb3d41485e02af09ed17920b7fff98c5b6cbc4be029c2ba8954190f5","downloaded_from":"2026-09-10T00:49:43.753Z","last_downloaded_at":"2026-09-10T00:49:43.753Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477548","source_sha256":"0517a379415598e87253ee658813ee6611f6b0fe4668572f3450a21243b33320"}},{"citation":"605-944-55-7","para":"55-7","html":"
Cases A and B share all of the following assumptions:
  1. a
    Entity A pays $100 of premium in 1993 for $150 limit of retroactive reinsurance.
  2. b
    Entity A has recorded related liabilities of $110.
  3. c
    There is a 5-year settlement period.
  4. d
    At inception, Entity A recorded a reinsurance recoverable of $110 and a deferred gain of $10.
","snippet":"Cases A and B share all of the following assumptions:\n(a) Entity A pays $100 of premium in 1993 for $150 limit of retroactive reinsurance.\n(b) Entity A has recorded related liabilities of $110.\n(c) There is a 5-year sett…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8663d6370ef55ef720a013b432f85c4958ad816511434bb98a56d4df1a5ea180","downloaded_from":"2026-09-10T00:49:43.753Z","last_downloaded_at":"2026-09-10T00:49:43.753Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477548","source_sha256":"0517a379415598e87253ee658813ee6611f6b0fe4668572f3450a21243b33320"}},{"citation":"605-944-55-8","para":"55-8","html":"
If an adverse development of $30 occurred in the first year, paragraphs
944-605-35-11 through 35-13
require an adjustment to bring the balance of the deferred gain to the balance that would have existed had the revised estimate been available at inception, less cumulative amortization. The balance that would have existed at inception is $40 ($140 reserves less $100 premium) and cumulative amortization to date is $8 ($40/5 years). Therefore, a net $32 deferred gain balance is required. Entity A would defer $30 of additional gain ($40 less the $10 already recorded) and credit income for $8 amortization. Straight-line amortization is used for simplicity of illustration rather than the interest method or recovery method as required by paragraph 944-605-35-9.
","snippet":"If an adverse development of $30 occurred in the first year, paragraphs 944-605-35-11 through 35-13 require an adjustment to bring the balance of the deferred gain to the balance that would have existed had the revised e…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e7a7c7152600f1d7b9bd54908ea415f5f1496a2576d42e652d9fc0bdaa535729","downloaded_from":"2026-09-10T00:49:43.753Z","last_downloaded_at":"2026-09-10T00:49:43.753Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477548","source_sha256":"0517a379415598e87253ee658813ee6611f6b0fe4668572f3450a21243b33320"}},{"citation":"605-944-55-9","para":"55-9","html":"
If a favorable development of $15 occurred in the first year, the amount of ceded premiums ($100) would exceed the related revised liabilities ($95). Paragraphs
944-605-35-11 through 35-13
state that decreases in the estimated amount of the liabilities reduce the related amount recoverable and reduce previously deferred gains. Further, if the revised estimate of the liabilities is less than the amounts paid to the reinsurer, the difference shall be charged to earnings. Entity A would therefore reduce the reinsurance recoverable by $15, reduce the $10 deferred gain to zero, and charge $5 to earnings.
","snippet":"If a favorable development of $15 occurred in the first year, the amount of ceded premiums ($100) would exceed the related revised liabilities ($95). Paragraphs 944-605-35-11 through 35-13 state that decreases in the est…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7e8ba19e02f4c9d8272584805f000a6bb19d1b136d2d1cdfc7b4caf346865a32","downloaded_from":"2026-09-10T00:49:43.753Z","last_downloaded_at":"2026-09-10T00:49:43.753Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477548","source_sha256":"0517a379415598e87253ee658813ee6611f6b0fe4668572f3450a21243b33320"}},{"citation":"605-944-55-10","para":"55-10","html":"
This Example illustrates the application of the requirements in the Reinsurance Contracts Subsections of this Subtopic to a property-casualty insurance entity (Property-Casualty Insurance Entity) that issues short-duration contracts.
","snippet":"This Example illustrates the application of the requirements in the Reinsurance Contracts Subsections of this Subtopic to a property-casualty insurance entity (Property-Casualty Insurance Entity) that issues short-durati…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c4b26c86eebc3c244bcb0c5625dcbba34c04ee6457229751efa22c1916399aaf","downloaded_from":"2026-09-10T00:49:43.753Z","last_downloaded_at":"2026-09-10T00:49:43.753Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477548","source_sha256":"0517a379415598e87253ee658813ee6611f6b0fe4668572f3450a21243b33320"}},{"citation":"605-944-55-11","para":"55-11","html":"
Property-Casualty Insurance Entity's statement of financial position follows.
  1. a
    The Reinsurance Contracts Subsections of this Subtopic require that estimated amounts recoverable from reinsurers include amounts related to paid and unpaid claims and claims incurred but not reported. Details of the amounts comprising reinsurance recoverables may be presented separately.
  2. b
    Prepaid reinsurance premiums include amounts paid to reinsurers relating to the unexpired portion of reinsured policies, often referred to as ceded unearned premiums.
  3. c
    Alternatively, the effect of reinsurance on premiums earned and claim costs may be shown parenthetically or may be disclosed. An illustration of a parenthetical presentation follows.
","snippet":"Property-Casualty Insurance Entity's statement of financial position follows.\n(a) The Reinsurance Contracts Subsections of this Subtopic require that estimated amounts recoverable from reinsurers include amounts related …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:536600d158c8e8169d18dcf132c18deacc12d4af7d00dc218a3cdeee19381517","downloaded_from":"2026-09-10T00:49:43.753Z","last_downloaded_at":"2026-09-10T00:49:43.753Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477548","source_sha256":"0517a379415598e87253ee658813ee6611f6b0fe4668572f3450a21243b33320"}},{"citation":"605-944-55-12","para":"55-12","html":"
Property-Casualty Insurance Entity's related notes to financial statements follow.
","snippet":"Property-Casualty Insurance Entity's related notes to financial statements follow.\nProperty-Casualty Insurance Entity— Notes to Financial Statements\nSummary of Significant Accounting Policies\nIn the normal course of busi…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:61fa84c012c09ff47c3f6c0986e319ca1ba2d214e2465c606781b3fa472403d5","downloaded_from":"2026-09-10T00:49:43.753Z","last_downloaded_at":"2026-09-10T00:49:43.753Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477548","source_sha256":"0517a379415598e87253ee658813ee6611f6b0fe4668572f3450a21243b33320"}},{"citation":"605-944-55-13","para":"55-13","html":"
This Example illustrates the application of the requirements in the Reinsurance Contracts Subsections of this Subtopic to a life insurance entity (Life Insurance Entity) that issues long-duration contracts.
","snippet":"This Example illustrates the application of the requirements in the Reinsurance Contracts Subsections of this Subtopic to a life insurance entity (Life Insurance Entity) that issues long-duration contracts.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:22a30e548ef14a29214bdd2d01a16cc359d90f2f1c2356e014eba426e1008328","downloaded_from":"2026-09-10T00:49:43.753Z","last_downloaded_at":"2026-09-10T00:49:43.753Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477548","source_sha256":"0517a379415598e87253ee658813ee6611f6b0fe4668572f3450a21243b33320"}},{"citation":"605-944-55-14","para":"55-14","html":"
Life Insurance Entity's statement of financial position follows.
","snippet":"Life Insurance Entity's statement of financial position follows.\n(a) The Reinsurance Contracts Subsections of this Subtopic require that estimated amounts recoverable from reinsurers include amounts related to paid and u…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ced874c07f9b7ab4bfc89f5faeedcb3321fceea0ef5c406dc9e0697d57c07098","downloaded_from":"2026-09-10T00:49:43.753Z","last_downloaded_at":"2026-09-10T00:49:43.753Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477548","source_sha256":"0517a379415598e87253ee658813ee6611f6b0fe4668572f3450a21243b33320"}},{"citation":"605-944-55-15","para":"55-15","html":"
Life Insurance Entity's related notes to financial statements follow.
","snippet":"Life Insurance Entity's related notes to financial statements follow.\nLife Insurance Entity—Notes to Financial Statements\nSummary of Significant Accounting Policies\nIn the normal course of business, the Entity seeks to l…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:73f671cad8c2a94340d9da548ac7bf843a35502aed88f7c2eee8e41fca823886","downloaded_from":"2026-09-10T00:49:43.753Z","last_downloaded_at":"2026-09-10T00:49:43.753Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477548","source_sha256":"0517a379415598e87253ee658813ee6611f6b0fe4668572f3450a21243b33320"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ea8df9e823e90c90627e95cc91d1becbe67284195ae390d30e33758b81d49171","downloaded_from":"2026-09-10T00:49:43.753Z","last_downloaded_at":"2026-09-10T00:49:43.753Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477548","source_sha256":"0517a379415598e87253ee658813ee6611f6b0fe4668572f3450a21243b33320"}},{"block":"Financial Guarantee Insurance Contracts","heading":"Illustrations","paragraphs":[{"citation":"605-944-55-16","para":"55-16","html":"
This example illustrates the application of paragraph 944-605-30-7, which states that if the premiums are received as payments over the period of the financial guarantee insurance contract, the insurance entity shall initially measure the unearned premium revenue at an amount equal to the present value of the premiums due or expected to be collected over the period of the financial guarantee insurance contract. For example, if the insurance entity expects to receive total premiums due over the period of the financial guarantee insurance contract of $28 million and the present value of that amount is $24.3 million, both the unearned premium revenue and the premium receivable initially shall be recognized at $24.3 million.
","snippet":"This example illustrates the application of paragraph 944-605-30-7, which states that if the premiums are received as payments over the period of the financial guarantee insurance contract, the insurance entity shall ini…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:095841fb91d475607319389c7067bf44170d5abe90b81fe1f8c63014f2a70851","downloaded_from":"2026-09-10T00:49:43.753Z","last_downloaded_at":"2026-09-10T00:49:43.753Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477548","source_sha256":"0517a379415598e87253ee658813ee6611f6b0fe4668572f3450a21243b33320"}},{"citation":"605-944-55-17","para":"55-17","html":"
This Example illustrates the application of paragraphs
944-605-25-27 through 25-28
to insured principal payments made over the period of a contract. On January 1, 20X0, an insurance entity issues a single-premium financial guarantee insurance contract for a financial obligation (municipal bond) with a contract period of 10 years. The premium amount is $5 million. Insured principal payments of $100 million will be made by the issuer of the bond over the period of the contract. The contractual schedule of expected insured principal payments follows.
","snippet":"This Example illustrates the application of paragraphs 944-605-25-27 through 25-28 to insured principal payments made over the period of a contract. On January 1, 20X0, an insurance entity issues a single-premium financi…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08100e9a90aad27721a49f18b71a03efe53937a328bf695b70e8a1ece0673ce3","downloaded_from":"2026-09-10T00:49:43.753Z","last_downloaded_at":"2026-09-10T00:49:43.753Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477548","source_sha256":"0517a379415598e87253ee658813ee6611f6b0fe4668572f3450a21243b33320"}},{"citation":"605-944-55-18","para":"55-18","html":"
The ratio of the premium to the sum of all contractual insured principal amounts outstanding during each reporting period (the constant rate) is 0.00877193 (calculated as $5 million divided by $570 million). Accordingly, the insurance entity would recognize $877,193 of premium revenue (calculated as $100 million of insured principal amount outstanding multiplied by 0.00877193) in the first year of the contract. In the second year of the contract, the insurance entity would recognize $833,333 (calculated as $95 million multiplied by 0.00877193) of premium revenue. Thus, premium revenue is recognized based on the insurance protection being provided (represented by the constant rate and the insured principal amounts outstanding).
","snippet":"The ratio of the premium to the sum of all contractual insured principal amounts outstanding during each reporting period (the constant rate) is 0.00877193 (calculated as $5 million divided by $570 million). Accordingly,…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f684e552a98fab460eb4f143f2681b5baa95f6e8ac18ca31fb96b259c9050070","downloaded_from":"2026-09-10T00:49:43.753Z","last_downloaded_at":"2026-09-10T00:49:43.753Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477548","source_sha256":"0517a379415598e87253ee658813ee6611f6b0fe4668572f3450a21243b33320"}},{"citation":"605-944-55-19","para":"55-19","html":"
The Example illustrates the application of paragraph 944-605-25-29 to an insured principal payment made at the end of period of a contract. Assume all of the following:
  1. a
    On January 1, 200X, an insurance entity issues a single-premium financial guarantee insurance contract for a financial obligation (a zero-coupon municipal bond).
  2. b
    The insured financial obligation was issued at $61.4 million, resulting in an effective yield of 5 percent.
  3. c
    The premium amount is $5 million.
  4. d
    The insured principal payment of $100 million will be made by the issuer of the bond in total at the end of the 10-year period of the contract.
","snippet":"The Example illustrates the application of paragraph 944-605-25-29 to an insured principal payment made at the end of period of a contract. Assume all of the following:\n(a) On January 1, 200X, an insurance entity issues …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c085ecca4b5fc6560b9b89c48b482da4e45b3922be48501755855cc2c91dc11","downloaded_from":"2026-09-10T00:49:43.753Z","last_downloaded_at":"2026-09-10T00:49:43.753Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477548","source_sha256":"0517a379415598e87253ee658813ee6611f6b0fe4668572f3450a21243b33320"}},{"citation":"605-944-55-20","para":"55-20","html":"
In this Example, the insured accreted principal amount outstanding represents the obligation of the insurance entity. The schedule of the insured accreted principal amounts outstanding during each reporting period follows.
","snippet":"In this Example, the insured accreted principal amount outstanding represents the obligation of the insurance entity. The schedule of the insured accreted principal amounts outstanding during each reporting period follow…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e645d24160375b839a87e5c6ce49cbd37f3510acb7acda4cdc6af2ef51483e74","downloaded_from":"2026-09-10T00:49:43.753Z","last_downloaded_at":"2026-09-10T00:49:43.753Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477548","source_sha256":"0517a379415598e87253ee658813ee6611f6b0fe4668572f3450a21243b33320"}},{"citation":"605-944-55-21","para":"55-21","html":"
The ratio of the premium to the sum of the insured accreted principal amounts outstanding (the constant rate) is 0.006474168 (calculated as $5 million divided by $772.3 million). Accordingly, the insurance entity would recognize $397,514 of premium revenue (calculated as $61.4 million of insured accreted principal amount outstanding multiplied by 0.006474168) in the first year of the contract. In accordance with the Financial Guarantee Insurance Contracts Subsection of Section 944-605-25, premium revenue is recognized based on the insurance protection being provided (represented by the constant rate and the insured accreted principal amount outstanding).
","snippet":"The ratio of the premium to the sum of the insured accreted principal amounts outstanding (the constant rate) is 0.006474168 (calculated as $5 million divided by $772.3 million). Accordingly, the insurance entity would r…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d781d0f454abc743e617827c5ae9a1652173d6296dcc869642e80080a632d482","downloaded_from":"2026-09-10T00:49:43.753Z","last_downloaded_at":"2026-09-10T00:49:43.753Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477548","source_sha256":"0517a379415598e87253ee658813ee6611f6b0fe4668572f3450a21243b33320"}},{"citation":"605-944-55-22","para":"55-22","html":"
This Example illustrates the application of paragraphs
944-605-25-32 through 25-33
to the early retirement and replacement of an insured financial obligation if the same insurance entity insured the new financial obligation. This Example makes all of the following assumptions:
  1. a
    On January 1, 20X0, an insurance entity issues a nonrefundable, single premium financial guarantee insurance contract for a 30-year financial obligation (municipal bond).
  2. b
    The premium amount is $5 million.
  3. c
    On the municipal bond's 10th anniversary, the issuer of the insured financial obligation retires the municipal bond.
  4. d
    Premium recognized by the insurance entity for the financial guarantee insurance contract over the first 10 years was $2 million.
","snippet":"This Example illustrates the application of paragraphs 944-605-25-32 through 25-33 to the early retirement and replacement of an insured financial obligation if the same insurance entity insured the new financial obligat…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:039ca68f3605ba77370e963113182ec16a1bbd705472d5dedd75585ea3cab8a0","downloaded_from":"2026-09-10T00:49:43.753Z","last_downloaded_at":"2026-09-10T00:49:43.753Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477548","source_sha256":"0517a379415598e87253ee658813ee6611f6b0fe4668572f3450a21243b33320"}},{"citation":"605-944-55-23","para":"55-23","html":"
At early retirement on the 10th anniversary, the insurance entity would recognize as premium revenue the remaining unearned premium revenue ($3 million) because the risk to the insurance entity is extinguished. In addition, any remaining associated deferred acquisition costs are expensed.
","snippet":"At early retirement on the 10th anniversary, the insurance entity would recognize as premium revenue the remaining unearned premium revenue ($3 million) because the risk to the insurance entity is extinguished. In additi…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8161a22fe398c873c61b71b3fc6039d35d9e3c5b1795358b85c25acfad3329f","downloaded_from":"2026-09-10T00:49:43.753Z","last_downloaded_at":"2026-09-10T00:49:43.753Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477548","source_sha256":"0517a379415598e87253ee658813ee6611f6b0fe4668572f3450a21243b33320"}},{"citation":"605-944-55-24","para":"55-24","html":"
This Example makes all of the following further assumptions:
  1. a
    The issuer of the financial obligation facilitated the early retirement of the municipal bond by issuing a new municipal bond at a lower interest rate.
  2. b
    The same insurance entity insures the new municipal bond.
  3. c
    The premium amount for the financial guarantee insurance contract for the new financial obligation is $3 million.
  4. d
    The amount of premium charged to insure a similar financial obligation in a separate standalone transaction is $4 million.
","snippet":"This Example makes all of the following further assumptions:\n(a) The issuer of the financial obligation facilitated the early retirement of the municipal bond by issuing a new municipal bond at a lower interest rate.\n(b)…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dd480c35b75e14671d4f1c68216d36362470368072671f15c0615f73bf395b14","downloaded_from":"2026-09-10T00:49:43.753Z","last_downloaded_at":"2026-09-10T00:49:43.753Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477548","source_sha256":"0517a379415598e87253ee658813ee6611f6b0fe4668572f3450a21243b33320"}},{"citation":"605-944-55-25","para":"55-25","html":"
The insurance entity would recognize unearned premium revenue of $4 million. It also would recognize a debit to earnings in the amount of $1 million. This represents the difference between the amount of premium charged ($3 million) and the amount of premium that would be charged for a similar financial obligation in a separate standalone transaction.
","snippet":"The insurance entity would recognize unearned premium revenue of $4 million. It also would recognize a debit to earnings in the amount of $1 million. This represents the difference between the amount of premium charged (…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4bebf92761fd85491a849a1a04bd6e9ee9ab49ac69e63f832640605d491a74cc","downloaded_from":"2026-09-10T00:49:43.753Z","last_downloaded_at":"2026-09-10T00:49:43.753Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477548","source_sha256":"0517a379415598e87253ee658813ee6611f6b0fe4668572f3450a21243b33320"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a69e6d316a7ce4b650abe1dd36e97d97526e246b5bc5a4525cf58b1b1bc4ac1a","downloaded_from":"2026-09-10T00:49:43.753Z","last_downloaded_at":"2026-09-10T00:49:43.753Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477548","source_sha256":"0517a379415598e87253ee658813ee6611f6b0fe4668572f3450a21243b33320"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ff651245d2e9066870dedd533e4f755b2afa5703f2324ea30d49286a8e4fd2ad","downloaded_from":"2026-09-10T00:49:43.753Z","last_downloaded_at":"2026-09-10T00:49:43.753Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477548","source_sha256":"0517a379415598e87253ee658813ee6611f6b0fe4668572f3450a21243b33320"}}],"enrichment":{"summary":"ASC 944-605 governs when and how insurance entities recognize premium revenue, split into short-duration, long-duration, reinsurance, and financial guarantee subsections. Short-duration premiums are earned over the contract (or risk) period in proportion to insurance protection provided; long-duration premiums are recognized when due from policyholders; universal life-type contract revenue is limited to amounts assessed against policyholders, with front-end fees deferred as unearned revenue. Reinsurance sections address prepaid reinsurance premiums, deferral and amortization of retroactive reinsurance gains, and the open year versus periodic method for foreign reinsurance.","key_points":["Short-duration premiums are recognized as revenue over the contract period (or period of risk if significantly different) in proportion to the insurance protection provided, generally evenly (944-605-25-1); if the ultimate premium is not reasonably estimable, the cost recovery or deposit method may be used (944-605-25-2).","Long-duration contract premiums are recognized as revenue over the premium-paying period when due from policyholders (944-605-25-3), and gross premium in excess of net premium on limited-payment contracts is deferred as a deferred profit liability (944-605-25-4A) recognized in constant relationship to insurance in force or expected future benefit payments (944-605-35-1 through 35-1C).","Premiums collected on universal life-type contracts are not revenue; revenue is the amounts assessed against policyholders in the period assessed, with assessments for future services and front-end/initiation fees recorded as unearned revenue (944-605-25-5 through 25-7) and amortized using the same assumptions used for deferred acquisition costs (944-605-35-2).","Title insurance premiums are recognized on the effective date of the contract (or binder date if the entity is legally or contractually entitled to the premium) (944-605-25-12), and agent-issued contracts are recognized when agents are entitled to premiums if reasonably estimable (944-605-25-13).","Prospective reinsurance amounts paid are reported as prepaid reinsurance premiums amortized over the remaining contract period in proportion to protection provided (944-605-25-20; 944-605-35-8); retroactive reinsurance gains (liabilities exceeding amounts paid) are deferred and amortized by the interest or recovery method (944-605-25-22; 944-605-35-9), while excess of amounts paid over liabilities is charged to earnings immediately (944-605-25-23).","Foreign reinsurance must use the periodic method unless the foreign ceding entity cannot supply information to estimate ultimate premiums and periods under U.S. GAAP, in which case the open year method defers premiums, claims, commissions, and direct taxes in an open underwriting balance until earned premiums are reasonably estimable (944-605-25-17 through 25-19; 944-605-35-5 through 35-7).","For financial guarantee insurance contracts, an unearned premium revenue liability (the stand-ready obligation) is recognized at inception measured at the premium received or the present value of premiums due/expected (944-605-25-25; 944-605-30-5 through 30-7) and released to revenue using a constant rate applied to insured principal amounts outstanding (944-605-25-27 through 25-29); on a refunding, remaining nonrefundable unearned premium and deferred acquisition costs are recognized immediately (944-605-25-32 through 25-33)."],"categories":["Revenue","Industry-specific","Recognition","Subsequent measurement"],"audience_level":"advanced","student_note":"Insurance revenue recognition is largely carved out of ASC 606, so know that \"premium collected\" is not automatically \"revenue\"—for universal life-type contracts only assessments are revenue, and for retroactive reinsurance a day-one gain must be deferred (losses, by contrast, hit earnings immediately). The most common error is applying general revenue models or netting reinsurance recoverables against gross liabilities when no right of setoff exists.","related_topics":["944-40","944-20","944-30","944-310","210-20","606"],"key_concepts":["premium revenue recognition","short-duration and long-duration contracts","universal life-type contracts","unearned revenue and front-end fees","deferred profit liability","retroactive reinsurance deferred gain","open year method","financial guarantee unearned premium revenue"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bde544212ad213f3d158c693d25b17a0743266aa90da8dc3656580abc17bd5d8","downloaded_from":"2026-09-10T00:49:17.918Z","last_downloaded_at":"2026-09-10T00:49:46.481Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"944-20","title":"Insurance Activities","topic_title":"Financial Services—Insurance","score":0.8622,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0fb83037d25a618041f7f27ecb89cce5b9c1e39b1087ddce9ecca73f5c3d9ddb","downloaded_from":"2026-09-10T02:14:58.695Z","last_downloaded_at":"2026-09-10T02:15:47.018Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"310-944","title":"Financial 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Closed-End Funds Superseded Accounting Standards Update No. 2014-09 05/28/2014
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946-605-05-1 through 05-11
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946-605-25-1 through 25-8
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Banking","area":"Revenue","paragraphs":6,"summary":"ASC 605-948 formerly provided revenue recognition guidance for mortgage banking activities (notably loan servicing fees and related mortgage banking revenues) under the legacy ASC 605 model. Every paragraph in the subtopic — Sections 05, 15, and 25 — was superseded by ASU 2014-09 (Revenue from Contracts with Customers). The subtopic therefore contains no operative guidance today; mortgage banking revenue is addressed under ASC 606 and the specialized guidance retained in ASC 948.","concepts":["superseded guidance","mortgage banking activities","loan servicing fees","revenue from contracts with customers","transition to asc 606","financial services industry guidance"],"categories":["Revenue","Industry-specific","Transition and effective dates","Recognition"],"level":"intermediate","topic_title":"Revenue Recognition","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-948-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
Mortgage Banking Entity Superseded Accounting Standards Update No. 2014-09 05/28/2014
Permanent Investor Superseded Accounting Standards Update No. 2014-09 05/28/2014
948-605-05-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
948-605-15-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
948-605-25-1 through 25-3
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
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Every paragraph in the subtopic — Sections 05, 15, and 25 — was superseded by ASU 2014-09 (Revenue from Contracts with Customers). The subtopic therefore contains no operative guidance today; mortgage banking revenue is addressed under ASC 606 and the specialized guidance retained in ASC 948.","key_points":["All content of this subtopic, including 605-948-05-1, 605-948-15-1, and 605-948-25-1 through 25-3, was superseded by Accounting Standards Update No. 2014-09.","No recognition, scope, or overview guidance remains operative in ASC 605-948; the shell paragraphs exist only to preserve Codification structure.","Revenue from contracts with customers in mortgage banking (for example, certain servicing-related fee arrangements) is now evaluated under ASC 606, principally the five-step model in 606-10-05-4.","Mortgage banking activities that are financial-instrument based — loans held for sale, mortgage servicing rights, and loan origination fees — remain outside ASC 606 and are governed by ASC 948, ASC 860, and ASC 310-20.","Entities should not apply legacy ASC 605-948 guidance for periods after adoption of ASU 2014-09; it is retained solely for historical reference."],"categories":["Revenue","Industry-specific","Transition and effective dates","Recognition"],"audience_level":"intermediate","student_note":"This subtopic is an empty shell — every paragraph was killed by ASU 2014-09 — so citing it as live authority is the classic mistake. Know that mortgage banking revenue questions now split between ASC 606 (customer-contract fees) and ASC 948/860/310-20 (loans held for sale, servicing rights, origination fees, which ASC 606 explicitly scopes out).","related_topics":["606-10","948","860","310-20","340-40","825"],"key_concepts":["superseded guidance","mortgage banking activities","loan servicing fees","revenue from contracts with customers","transition to asc 606","financial services industry guidance"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:37d90b67b90978bc044c6194abc50a149b49fd63d7b2038436a47f2f0e51a64b","downloaded_from":"2026-09-10T00:50:04.724Z","last_downloaded_at":"2026-09-10T00:50:11.205Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"605-942","title":"Financial Services—Depository and 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Recognition","score":0.8994,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9240126b3e9ad9b03995ffdbef8f88392711bdfa684b726a8ac53528fa6c6c93","downloaded_from":"2026-09-10T00:48:49.511Z","last_downloaded_at":"2026-09-10T00:49:01.667Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"605-946","title":"Financial Services—Investment Companies","topic_title":"Revenue 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Every paragraph in the subtopic — Sections 05, 15, 25, 35, 40, 45, and 50 — has been superseded by ASU 2014-09 (Revenue from Contracts with Customers). Franchisors now apply ASC 606 (with ASC 340-40 for contract costs), including the franchisor-specific implementation guidance and, for private companies, the practical expedient added by ASU 2021-02.","concepts":["superseded guidance","franchisor revenue","initial franchise fee","continuing franchise fee","revenue from contracts with customers","industry-specific revenue guidance","transition to asc 606"],"categories":["Revenue","Industry-specific","Transition and effective dates","Recognition"],"level":"introductory","topic_title":"Revenue Recognition","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-952-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
Area Franchise Superseded Accounting Standards Update No. 2014-09 05/28/2014
Bargain Purchase Superseded Accounting Standards Update No. 2014-09 05/28/2014
Continuing Franchise Fees Superseded Accounting Standards Update No. 2014-09 05/28/2014
Franchise Agreement Superseded Accounting Standards Update No. 2014-09 05/28/2014
Franchisee Superseded Accounting Standards Update No. 2014-09 05/28/2014
Franchisor Superseded Accounting Standards Update No. 2014-09 05/28/2014
Initial Franchise Fee Superseded Accounting Standards Update No. 2014-09 05/28/2014
Initial Services Superseded Accounting Standards Update No. 2014-09 05/28/2014
952-605-05-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
952-605-15-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
952-605-25-1 through 25-17
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
952-605-35-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
952-605-40-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
952-605-45-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
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Every paragraph in the subtopic — Sections 05, 15, 25, 35, 40, 45, and 50 — has been superseded by ASU 2014-09 (Revenue from Contracts with Customers). Franchisors now apply ASC 606 (with ASC 340-40 for contract costs), including the franchisor-specific implementation guidance and, for private companies, the practical expedient added by ASU 2021-02.","key_points":["Every paragraph of this subtopic, including 605-952-05-1, 605-952-15-1, 605-952-25-1 through 25-17, 605-952-35-1, 605-952-40-1, 605-952-45-1, and 605-952-50-1 through 50-3, is marked 'Paragraph superseded by Accounting Standards Update No. 2014-09.'","Because no substantive text remains, the subtopic imposes no current recognition, measurement, derecognition, presentation, or disclosure requirements on franchisors.","The legacy model this subtopic carried forward (from FAS 45) recognized initial franchise fees only when substantially all initial services had been performed; that model no longer applies under GAAP.","Franchisors must instead apply the five-step model in ASC 606-10 to franchise agreements, identifying performance obligations and allocating the transaction price, and apply ASC 340-40 to incremental costs of obtaining and costs to fulfill a contract.","Legacy 605 guidance may still be relevant only for historical financial statements or comparative periods presented before the ASU 2014-09 effective date."],"categories":["Revenue","Industry-specific","Transition and effective dates","Recognition"],"audience_level":"introductory","student_note":"This subtopic is a shell: its only teaching point is that franchisor-specific revenue rules were eliminated by ASU 2014-09 and replaced by the general ASC 606 model. 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Charity care is never recognized as revenue, and distributions from a related fundraising foundation are generally a reduction of the health care entity's interest in that recipient entity rather than contribution revenue. Revenue from contracts with patients and other customers is now governed by Topic 606.","concepts":["charity care","bad-debt expense","cost of charity care disclosure","financially interrelated entities","recipient entity distributions","interest in recipient entity","contribution revenue","health care entities"],"categories":["Revenue","Recognition","Disclosure","Not-for-profit"],"level":"intermediate","topic_title":"Revenue Recognition","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-954-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
Capitation Fee Superseded Accounting Standards Update No. 2014-09 05/28/2014
Conditional Contribution Added Accounting Standards Update No. 2018-08 06/21/2018
Conduit Debt Security Added Maintenance Update 2014-20 (PDF) 09/29/2014
Contract Added Accounting Standards Update No. 2014-09 05/28/2014
Contribution Amended Accounting Standards Update No. 2018-08 06/21/2018
Contribution Amended Accounting Standards Update No. 2010-07 01/28/2010
Customer Added Accounting Standards Update No. 2014-09 05/28/2014
Diagnosis-Related Group Superseded Accounting Standards Update No. 2014-09 05/28/2014
Donor-Imposed Condition Added Accounting Standards Update No. 2018-08 06/21/2018
Nonpublic Entity (Def. 1) Amended Maintenance Update 2014-20 (PDF) 09/29/2014
Nonpublic Entity Added Accounting Standards Update No. 2011-07 07/25/2011
Prepaid Health Care Plan Superseded Accounting Standards Update No. 2014-09 05/28/2014
Promise to Give Added Accounting Standards Update No. 2018-08 06/21/2018
Prospective Rate Setting Superseded Accounting Standards Update No. 2014-09 05/28/2014
Public Entity Amended Maintenance Update 2014-20 (PDF) 09/29/2014
Public Entity Added Accounting Standards Update No. 2011-07 07/25/2011
Retrospective Rate Setting Superseded Accounting Standards Update No. 2014-09 05/28/2014
Revenue Added Accounting Standards Update No. 2014-09 05/28/2014
954-605-05-1 Amended Accounting Standards Update No. 2014-09 05/28/2014
954-605-05-2 through 05-14
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
954-605-05-2 Amended Accounting Standards Update No. 2012-04 10/01/2012
954-605-05-4 Amended Accounting Standards Update No. 2012-04 10/01/2012
954-605-25-1 Amended Accounting Standards Update No. 2014-09 05/28/2014
954-605-25-2 through 25-9
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
954-605-25-4 Amended Accounting Standards Update No. 2011-07 07/25/2011
954-605-35-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
954-605-45-1 through 45-5
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
954-605-45-4 Added Accounting Standards Update No. 2011-07 07/25/2011
954-605-45-5 Added Accounting Standards Update No. 2011-07 07/25/2011
954-605-50-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
954-605-50-2 Superseded Accounting Standards Update No. 2014-09 05/28/2014
954-605-50-3 Amended Accounting Standards Update No. 2010-23 08/26/2010
954-605-50-4 Superseded Accounting Standards Update No. 2014-09 05/28/2014
954-605-50-4 Added Accounting Standards Update No. 2011-07 07/25/2011
954-605-55-1 through 55-4
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
954-605-55-1 through 55-4
 Added Accounting Standards Update No. 2011-07 07/25/2011
954-605-65-1 Added Accounting Standards Update No. 2010-23 08/26/2010
954-605-65-2 Added Accounting Standards Update No. 2011-07 07/25/2011
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Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc114aa76d109a647ead3fa5a963ece632f044c71f35484ec8d57124a80f31ce","downloaded_from":"2026-09-10T00:51:19.189Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:21ead6275136a0fe27e25277a448d769bb18834c35c5812194c9d772d8e25c4e","downloaded_from":"2026-09-10T00:50:41.818Z","last_downloaded_at":"2026-09-10T00:51:15.106Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"605-958","topic":"605","title":"Not-for-Profit Entities","area":"Revenue","paragraphs":256,"summary":"ASC 958-605 governs revenue recognition by not-for-profit entities, principally contributions received. Its core rules are (1) distinguishing contributions (no commensurate value to the resource provider) from exchange transactions accounted for under Topic 606, (2) recognizing unconditional contributions as revenue or gains at fair value when received while conditional contributions (a barrier plus a right of return/release) are deferred as refundable advances until the barrier is substantially met, and (3) classifying contributions as with or without donor restrictions. It also covers agency-type transfers where an NFP recipient acts as intermediary, agent, or trustee for a donor and a specified third-party beneficiary.","concepts":["contribution versus exchange transaction","commensurate value","donor-imposed condition","barrier and right of return","refundable advance","donor-imposed restriction","variance power","contributed services and nonfinancial assets"],"categories":["Not-for-profit","Revenue","Recognition","Disclosure"],"level":"intermediate","topic_title":"Revenue Recognition","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-958-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
AffiliateAmendedMaintenance Update 2018-12 (PDF)09/10/2018
Agency TransactionAddedAccounting Standards Update No. 2015-1006/12/2015
Agency Transactions (Not for Profits)SupersededAccounting Standards Update No. 2015-1006/12/2015
Board-Designated Endowment FundAmendedAccounting Standards Update No. 2016-1408/18/2016
CollectionsAmendedAccounting Standards Update No. 2019-0303/21/2019
Conditional ContributionAddedAccounting Standards Update No. 2018-0806/21/2018
Conditional Promise to GiveAmendedAccounting Standards Update No. 2018-0806/21/2018
ContractAddedAccounting Standards Update No. 2014-0905/28/2014
ContributionAmendedAccounting Standards Update No. 2018-0806/21/2018
ContributionAmendedAccounting Standards Update No. 2010-0701/28/2010
Contributions ReceivableAddedAccounting Standards Update No. 2016-1408/18/2016
Control (1st def.)SupersededAccounting Standards Update No. 2015-1006/12/2015
CustomerAddedAccounting Standards Update No. 2014-0905/28/2014
Donor-Imposed ConditionAmendedAccounting Standards Update No. 2018-0806/21/2018
Donor-Imposed RestrictionAmendedAccounting Standards Update No. 2016-1408/18/2016
Donor-Restricted Endowment FundAddedAccounting Standards Update No. 2016-1408/18/2016
Donor-Restricted SupportAddedAccounting Standards Update No. 2016-1408/18/2016
Endowment FundAmendedAccounting Standards Update No. 2016-1408/18/2016
Environmental CreditAddedAccounting Standards Update No. 2026-0205/19/2026
Environmental Credit ObligationAddedAccounting Standards Update No. 2026-0205/19/2026
Equity Security (1st def.)AmendedAccounting Standards Update No. 2016-0101/05/2016
ExchangeAddedAccounting Standards Update No. 2025-1012/04/2025
Financial Asset (2nd def.)AmendedAccounting Standards Update No. 2016-1912/14/2016
Funds Functioning as EndowmentAddedAccounting Standards Update No. 2016-1408/18/2016
Government GrantAddedAccounting Standards Update No. 2025-1012/04/2025
Income TaxesAddedAccounting Standards Update No. 2026-0205/19/2026
Monetary AssetsAddedAccounting Standards Update No. 2025-1012/04/2025
Most Advantageous MarketAddedAccounting Standards Update No. 2020-0709/17/2020
Net AssetsAddedAccounting Standards Update No. 2016-1408/18/2016
Net Assets with Donor RestrictionsAddedAccounting Standards Update No. 2016-1408/18/2016
Net Assets without Donor RestrictionsAddedAccounting Standards Update No. 2016-1408/18/2016
Nonreciprocal Transfer (1st def.)AddedAccounting Standards Update No. 2026-0205/19/2026
Permanent EndowmentSupersededAccounting Standards Update No. 2016-1408/18/2016
Permanent RestrictionSupersededAccounting Standards Update No. 2016-1408/18/2016
Permanently Restricted Net AssetsSupersededAccounting Standards Update No. 2016-1408/18/2016
Principal MarketAddedAccounting Standards Update No. 2020-0709/17/2020
ReclassificationSupersededAccounting Standards Update No. 2016-1408/18/2016
Reclassification of Net AssetsAddedAccounting Standards Update No. 2016-1408/18/2016
Restricted SupportSupersededAccounting Standards Update No. 2016-1408/18/2016
RevenueAddedAccounting Standards Update No. 2014-0905/28/2014
Temporarily Restricted Net AssetsSupersededAccounting Standards Update No. 2016-1408/18/2016
Unrestricted Net AssetsSupersededAccounting Standards Update No. 2016-1408/18/2016
Unrestricted SupportSupersededAccounting Standards Update No. 2016-1408/18/2016
958-605-05-1AmendedAccounting Standards Update No. 2014-0905/28/2014
958-605-05-2AmendedAccounting Standards Update No. 2014-0905/28/2014
958-605-15-2AAddedAccounting Standards Update No. 2018-0806/21/2018
958-605-15-4 through 15-6
AmendedAccounting Standards Update No. 2018-0806/21/2018
958-605-15-5AAddedAccounting Standards Update No. 2018-0806/21/2018
958-605-15-6AmendedAccounting Standards Update No. 2026-0205/19/2026
958-605-15-6AmendedAccounting Standards Update No. 2025-1012/04/2025
958-605-15-7AAddedAccounting Standards Update No. 2018-0806/21/2018
958-605-15-13AddedAccounting Standards Update No. 2016-1912/14/2016
958-605-25-1AmendedAccounting Standards Update No. 2018-0806/21/2018
958-605-25-1AmendedAccounting Standards Update No. 2014-0905/28/2014
958-605-25-2AmendedAccounting Standards Update No. 2018-0806/21/2018
958-605-25-2AAddedAccounting Standards Update No. 2018-0806/21/2018
958-605-25-5A through 25-5F
AddedAccounting Standards Update No. 2018-0806/21/2018
958-605-25-11AmendedAccounting Standards Update No. 2018-0806/21/2018
958-605-25-12SupersededAccounting Standards Update No. 2018-0806/21/2018
958-605-25-13AmendedAccounting Standards Update No. 2018-0806/21/2018
958-605-25-14SupersededAccounting Standards Update No. 2018-0806/21/2018
958-605-25-17AmendedAccounting Standards Update No. 2013-0604/19/2013
958-605-25-23AmendedAccounting Standards Update No. 2016-1408/18/2016
958-605-25-24AmendedAccounting Standards Update No. 2016-1408/18/2016
958-605-25-33AmendedAccounting Standards Update No. 2015-1006/12/2015
958-605-30-3AmendedAccounting Standards Update No. 2011-0405/12/2011
958-605-35-3AmendedAccounting Standards Update No. 2012-0410/01/2012
958-605-45-1AmendedAccounting Standards Update No. 2016-1408/18/2016
958-605-45-2SupersededAccounting Standards Update No. 2014-0905/28/2014
958-605-45-3 through 45-8
AmendedAccounting Standards Update No. 2016-1408/18/2016
958-605-45-4AmendedAccounting Standards Update No. 2018-0806/21/2018
958-605-45-4AmendedAccounting Standards Update No. 2016-0101/05/2016
958-605-45-4AAddedAccounting Standards Update No. 2018-0806/21/2018
958-605-45-4BAddedAccounting Standards Update No. 2018-0806/21/2018
958-605-45-7AAddedAccounting Standards Update No. 2020-0709/17/2020
958-605-50-1SupersededAccounting Standards Update No. 2020-0709/17/2020
958-605-50-1AAddedAccounting Standards Update No. 2020-0709/17/2020
958-605-50-1BAddedAccounting Standards Update No. 2020-0709/17/2020
958-605-50-2AmendedAccounting Standards Update No. 2016-1408/18/2016
958-605-50-3SupersededAccounting Standards Update No. 2016-1408/18/2016
958-605-55-1AmendedAccounting Standards Update No. 2015-1006/12/2015
958-605-55-1AAddedAccounting Standards Update No. 2018-0806/21/2018
958-605-55-2AAmendedAccounting Standards Update No. 2018-0806/21/2018
958-605-55-3SupersededAccounting Standards Update No. 2018-0806/21/2018
958-605-55-3AAddedAccounting Standards Update No. 2018-0806/21/2018
958-605-55-4AmendedAccounting Standards Update No. 2018-0806/21/2018
958-605-55-6AmendedAccounting Standards Update No. 2012-0410/01/2012
958-605-55-7AmendedAccounting Standards Update No. 2018-0806/21/2018
958-605-55-8SupersededAccounting Standards Update No. 2018-0806/21/2018
958-605-55-8AmendedAccounting Standards Update No. 2016-1912/14/2016
958-605-55-13AAddedAccounting Standards Update No. 2018-0806/21/2018
958-605-55-14AmendedAccounting Standards Update No. 2018-0806/21/2018
958-605-55-14A through 55-14I
AddedAccounting Standards Update No. 2018-0806/21/2018
958-605-55-15 through 55-17
AmendedAccounting Standards Update No. 2018-0806/21/2018
958-605-55-17A through 55-17F
AddedAccounting Standards Update No. 2018-0806/21/2018
958-605-55-21AmendedAccounting Standards Update No. 2018-0806/21/2018
958-605-55-21 through 55-24
AmendedAccounting Standards Update No. 2016-1408/18/2016
958-605-55-25SupersededAccounting Standards Update No. 2025-1212/17/2025
958-605-55-34AmendedAccounting Standards Update No. 2016-1408/18/2016
958-605-55-37AmendedAccounting Standards Update No. 2016-1408/18/2016
958-605-55-38AmendedAccounting Standards Update No. 2016-1408/18/2016
958-605-55-48AmendedAccounting Standards Update No. 2016-1408/18/2016
958-605-55-51AmendedAccounting Standards Update No. 2018-0806/21/2018
958-605-55-70A through 55-70T
AddedAccounting Standards Update No. 2018-0806/21/2018
958-605-55-70U through 55-70W
AddedAccounting Standards Update No. 2020-0709/17/2020
958-605-55-82SupersededAccounting Standards Update No. 2018-0806/21/2018
958-605-55-85 through 55-87
AmendedAccounting Standards Update No. 2016-1408/18/2016
958-605-55-98AmendedAccounting Standards Update No. 2016-1408/18/2016
958-605-55-100AmendedAccounting Standards Update No. 2016-1408/18/2016
958-605-55-105AmendedAccounting Standards Update No. 2016-1408/18/2016
958-605-55-107AmendedAccounting Standards Update No. 2016-1408/18/2016
958-605-55-110AmendedAccounting Standards Update No. 2016-1408/18/2016
958-605-55-110AmendedAccounting Standards Update No. 2012-0410/01/2012
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This Subtopic provides guidance on revenue recognition by not-for-profit entities (NFPs). NFPs also shall comply with the applicable standards in Topic 606. The guidance is presented in the following three Subsections:
  1. a
    General
  2. b
    Contributions Received
  3. c
    Transfers of Assets to a Not-for-Profit Entity or Charitable Trust that Raises or Holds Contributions for Others.
","snippet":"This Subtopic provides guidance on revenue recognition by not-for-profit entities (NFPs). NFPs also shall comply with the applicable standards in Topic 606. The guidance is presented in the following three Subsections:\n(…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bb81e497ee646f56146a2e2fc0075a863ece8e38f52d9158a433abfd0abb525f","downloaded_from":"2026-09-10T00:51:22.187Z","last_downloaded_at":"2026-09-10T00:51:22.187Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478693","source_sha256":"2ba641848d0c9ac9d2d83de0d381bc5adb3f6c3527c2f3731503146e03eb43b0"}},{"citation":"605-958-05-2","para":"05-2","html":"
The General Subsections provide guidance on the presentation of exchange transactions in a statement of activities. They also provide implementation guidance for distinguishing contribution transactions from exchange transactions.
","snippet":"The General Subsections provide guidance on the presentation of exchange transactions in a statement of activities. They also provide implementation guidance for distinguishing contribution transactions from exchange tra…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bbba5d69fd2a39abca5633fe731e0a87ba1a86a0bbe43cb65e2824f3c3d51308","downloaded_from":"2026-09-10T00:51:22.187Z","last_downloaded_at":"2026-09-10T00:51:22.187Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478693","source_sha256":"2ba641848d0c9ac9d2d83de0d381bc5adb3f6c3527c2f3731503146e03eb43b0"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f7ab2eb128d0fe793905e52d454b4d069adad7f721d64a572fc36073d3a1c9b","downloaded_from":"2026-09-10T00:51:22.187Z","last_downloaded_at":"2026-09-10T00:51:22.187Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478693","source_sha256":"2ba641848d0c9ac9d2d83de0d381bc5adb3f6c3527c2f3731503146e03eb43b0"}},{"block":"Contributions Received","heading":null,"paragraphs":[{"citation":"605-958-05-3","para":"05-3","html":"
The Contributions Received Subsections establish standards of financial accounting and reporting for contributions received. They also establish standards for collections of works of art, historical treasures, and similar assets acquired by contribution.
","snippet":"The Contributions Received Subsections establish standards of financial accounting and reporting for contributions received. They also establish standards for collections of works of art, historical treasures, and simila…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8b057b4114323a50e0275a1b18a9e81f31756a5b754e1cefc21784e99da52979","downloaded_from":"2026-09-10T00:51:22.187Z","last_downloaded_at":"2026-09-10T00:51:22.187Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478693","source_sha256":"2ba641848d0c9ac9d2d83de0d381bc5adb3f6c3527c2f3731503146e03eb43b0"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:091ae3ea22abee4bc8d439e6012c2714ac9b0c4771515f9ef1495d573d022997","downloaded_from":"2026-09-10T00:51:22.187Z","last_downloaded_at":"2026-09-10T00:51:22.187Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478693","source_sha256":"2ba641848d0c9ac9d2d83de0d381bc5adb3f6c3527c2f3731503146e03eb43b0"}},{"block":"Transfers of Assets to a Not-for-Profit Entity or Charitable Trust That Raises or Holds Contributions for Others","heading":null,"paragraphs":[{"citation":"605-958-05-4","para":"05-4","html":"
The Transfers of Assets to a Not-for-Profit Entity or Charitable Trust that Raises or Holds Contributions for Others Subsections provide guidance for transfers of assets for which it may be unclear as to who should report a contribution because a donor uses a recipient entity as its intermediary, agent, or trustee to transfer assets to a third-party donee. Although the transaction between the donor and the donee may be a contribution, in many instances, the transfer of assets from the donor is not a contribution received by the recipient entity, and the transfer of assets to the donee is not a contribution made by the recipient entity.
","snippet":"The Transfers of Assets to a Not-for-Profit Entity or Charitable Trust that Raises or Holds Contributions for Others Subsections provide guidance for transfers of assets for which it may be unclear as to who should repor…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b19615fba6ac5211f86c071571f76bfe3e79b777bb90c64ca48f177926a4f499","downloaded_from":"2026-09-10T00:51:22.187Z","last_downloaded_at":"2026-09-10T00:51:22.187Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478693","source_sha256":"2ba641848d0c9ac9d2d83de0d381bc5adb3f6c3527c2f3731503146e03eb43b0"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5436819c9e65df6917ed7198104e811d0c04614e23187033ccb5fb9676ea9fb0","downloaded_from":"2026-09-10T00:51:22.187Z","last_downloaded_at":"2026-09-10T00:51:22.187Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478693","source_sha256":"2ba641848d0c9ac9d2d83de0d381bc5adb3f6c3527c2f3731503146e03eb43b0"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dc8ed38c8e7d7f33cb40a165d411d9a681ad11461f39d5926549e724b56fe5b3","downloaded_from":"2026-09-10T00:51:22.187Z","last_downloaded_at":"2026-09-10T00:51:22.187Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478693","source_sha256":"2ba641848d0c9ac9d2d83de0d381bc5adb3f6c3527c2f3731503146e03eb43b0"}},{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Overall Guidance","paragraphs":[{"citation":"605-958-15-1","para":"15-1","html":"
This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 958-10-15.
","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 958-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:69e123daca0c6044a8e473c78eb6f80b9de971b60e32a46ddf87cfc1214a780a","downloaded_from":"2026-09-10T00:51:26.262Z","last_downloaded_at":"2026-09-10T00:51:26.262Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477729","source_sha256":"f45b97995f0ba97133ca653b3ab00f8cebf6e60efb046ed4992d3a6ecc1680d4"}},{"citation":"605-958-15-2","para":"15-2","html":"
The General Subsection of this Section establishes the pervasive scope for this Subtopic, with specific exceptions noted in the other Subsections of this Section.
","snippet":"The General Subsection of this Section establishes the pervasive scope for this Subtopic, with specific exceptions noted in the other Subsections of this Section.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3353230d4f016bda12c3f63101f1eafc1f830e9074ff13ca9df3f95d06305349","downloaded_from":"2026-09-10T00:51:26.262Z","last_downloaded_at":"2026-09-10T00:51:26.262Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477729","source_sha256":"f45b97995f0ba97133ca653b3ab00f8cebf6e60efb046ed4992d3a6ecc1680d4"}},{"citation":"605-958-15-2A","para":"15-2A","html":"
A business entity shall consider the guidance in this Subtopic when determining whether a transaction is a contribution within the scope of this Subtopic. Additionally, paragraphs
958-605-55-4 through 55-7
and 958-605-55-13A through 55-14I apply to all resource providers, including business entities that act as resource providers.
","snippet":"A business entity shall consider the guidance in this Subtopic when determining whether a transaction is a contribution within the scope of this Subtopic. Additionally, paragraphs 958-605-55-4 through 55-7 and 958-605-55…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fd6129ad830e8afe557f45dd006948940b50c1ab9b07a750b821b7edc217111d","downloaded_from":"2026-09-10T00:51:26.262Z","last_downloaded_at":"2026-09-10T00:51:26.262Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477729","source_sha256":"f45b97995f0ba97133ca653b3ab00f8cebf6e60efb046ed4992d3a6ecc1680d4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:96c9f49c817aa0b75097ae7935dc514b6541282940fa57608ab60268cdd3542a","downloaded_from":"2026-09-10T00:51:26.262Z","last_downloaded_at":"2026-09-10T00:51:26.262Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477729","source_sha256":"f45b97995f0ba97133ca653b3ab00f8cebf6e60efb046ed4992d3a6ecc1680d4"}},{"block":"Contributions Received","heading":"Overall Guidance","paragraphs":[{"citation":"605-958-15-3","para":"15-3","html":"
The Contributions Received Subsections follow the same Scope and Scope Exceptions as outlined in the General Subsection of this Subtopic, see paragraph 958-605-15-1, with specific exceptions noted below.
","snippet":"The Contributions Received Subsections follow the same Scope and Scope Exceptions as outlined in the General Subsection of this Subtopic, see paragraph 958-605-15-1, with specific exceptions noted below.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8fc194dcb345971ad8eafc7570ab2100ee746d2270db268b6925234601941c56","downloaded_from":"2026-09-10T00:51:26.262Z","last_downloaded_at":"2026-09-10T00:51:26.262Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477729","source_sha256":"f45b97995f0ba97133ca653b3ab00f8cebf6e60efb046ed4992d3a6ecc1680d4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cec2ab1e1591f28c4bbf0eb8417572197e4b4e6553236b098df33a37443d9017","downloaded_from":"2026-09-10T00:51:26.262Z","last_downloaded_at":"2026-09-10T00:51:26.262Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477729","source_sha256":"f45b97995f0ba97133ca653b3ab00f8cebf6e60efb046ed4992d3a6ecc1680d4"}},{"block":"Contributions Received","heading":"Entities","paragraphs":[{"citation":"605-958-15-4","para":"15-4","html":"
Accounting for contributions is an issue primarily for not-for-profit entities (NFPs) because contributions received are a significant source of revenues for many of those entities. However, except for Section 958-605-45, the guidance in the Contributions Received Subsections applies to all entities (NFPs and business entities) that receive contributions unless otherwise indicated.
","snippet":"Accounting for contributions is an issue primarily for not-for-profit entities (NFPs) because contributions received are a significant source of revenues for many of those entities. However, except for Section 958-605-45…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a4b3f3c451e58d779e80423a03832e7bffe6f197058f4391d270c3e6ee6aa4b2","downloaded_from":"2026-09-10T00:51:26.262Z","last_downloaded_at":"2026-09-10T00:51:26.262Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477729","source_sha256":"f45b97995f0ba97133ca653b3ab00f8cebf6e60efb046ed4992d3a6ecc1680d4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0f3a2a8df310a286cf2d0684401c2ec01ba4fa940118a6df00029623f4c95e7c","downloaded_from":"2026-09-10T00:51:26.262Z","last_downloaded_at":"2026-09-10T00:51:26.262Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477729","source_sha256":"f45b97995f0ba97133ca653b3ab00f8cebf6e60efb046ed4992d3a6ecc1680d4"}},{"block":"Contributions Received","heading":"Transactions","paragraphs":[{"citation":"605-958-15-5","para":"15-5","html":"
The guidance in the Contributions Received Subsections applies to the following transactions and activities:
  1. a
    Contributions of cash and other assets, including promises to give, or a reduction, settlement, or cancellation of liabilities.
","snippet":"The guidance in the Contributions Received Subsections applies to the following transactions and activities:\n(a) Contributions of cash and other assets, including promises to give, or a reduction, settlement, or cancella…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d9af8a8c03a06c0bc3683a0d52837e5d6ad80806022e7ffd56c017e330525f2a","downloaded_from":"2026-09-10T00:51:26.262Z","last_downloaded_at":"2026-09-10T00:51:26.262Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477729","source_sha256":"f45b97995f0ba97133ca653b3ab00f8cebf6e60efb046ed4992d3a6ecc1680d4"}},{"citation":"605-958-15-5A","para":"15-5A","html":"
In determining whether a transfer of assets is an exchange transaction in which a resource provider (for example, a government agency, a foundation, a corporation, or other entity) receives commensurate value in return for the resources transferred or a contribution, the type of resource provider shall not factor into the determination and an entity shall evaluate the terms of an agreement and consider the following (additional clarification is provided in paragraphs
958-605-55-4 through 55-7
and 958-605-55-13A through 55-14I):
  1. a
    The resource provider (including a foundation, a government agency, a corporation, or other entity) is not synonymous with the general public. A benefit received by the public as a result of the assets transferred is not equivalent to commensurate value received by the resource provider. Therefore, if the resource provider receives indirect value in exchange for the assets transferred or if the value received by the resource provider is incidental to the potential public benefit from using the assets transferred, the transaction shall not be considered commensurate value received in return.
  2. b
    Execution of the resource provider's mission or the positive sentiment from acting as a donor shall not constitute commensurate value received by the resource provider for purposes of determining whether the transfer of assets is a contribution or an exchange.
  3. c
    If the expressed intent asserted by both the recipient and the resource provider is to exchange resources for goods or services that are of commensurate value, the transaction shall be indicative of an exchange transaction. The transaction shall be indicative of a contribution if the recipient solicits assets from the resource provider without the intent of exchanging goods or services of commensurate value.
  4. d
    If the resource provider has full discretion in determining the amount of the transferred assets, the transaction shall be indicative of a contribution. If both the recipient and the resource provider agree on the amount of assets transferred in exchange for goods and services that are of commensurate value, the transaction shall be indicative of an exchange transaction.
  5. e
    If the penalties assessed on the recipient for failure to comply with the terms of the agreement are limited to the delivery of assets or services already provided and the return of the unspent amount, the transaction is generally indicative of a contribution. The existence of contractual provisions for economic forfeiture beyond the amount of assets transferred by the resource provider to penalize the recipient for nonperformance generally indicates that the transaction is an exchange of commensurate value.
","snippet":"In determining whether a transfer of assets is an exchange transaction in which a resource provider (for example, a government agency, a foundation, a corporation, or other entity) receives commensurate value in return f…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4631b1cdbe9ecf4ef6ee9aaa1e6c36574bf1a8372a02021e3424788f024f7a29","downloaded_from":"2026-09-10T00:51:26.262Z","last_downloaded_at":"2026-09-10T00:51:26.262Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477729","source_sha256":"f45b97995f0ba97133ca653b3ab00f8cebf6e60efb046ed4992d3a6ecc1680d4"}},{"citation":"605-958-15-6","para":"15-6","html":"
The guidance in the Contributions Received Subsections does not apply to the following transactions and activities:
  1. a
    Transfers of assets that are in substance purchases of goods or services—exchange transactions in which each party receives and sacrifices commensurate value (in accordance with the guidance in paragraph 958-605-15-5A). However, if an entity voluntarily transfers assets to another or performs services for another in exchange for assets of substantially lower value and no unstated rights or privileges are involved, the contribution received that is inherent in that transaction is within the scope of the Contributions Received Subsections.
  2. b
    Transfers of assets in which the reporting entity acts as an agent, trustee, or intermediary, rather than as a donor or donee (see the Transfers of Assets to a Not-for-Profit Entity or Charitable Trust That Raises or Holds Contributions for Others Subsections of this Subtopic).
  3. c
    Tax exemptions, tax incentives, or tax abatements.
  4. d
    Transfers of assets from government entities to business entities.
  5. e
    Transfers of assets (typically from a government entity) that are part of an existing exchange transaction between a recipient and an identified customer. Some examples include payments under Medicare and Medicaid programs, provisions of health care or education services by a government for its employees, and Pell Grants or similar state or local government tuition assistance programs. In those instances, an entity shall apply the applicable guidance (for example, Topic 606 on revenue from contracts with customers) to the underlying transaction with the customer, and the payments from the third parties would be payments on behalf of those customers.
Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:
818-10-65-1The guidance in the Contributions Received Subsections does not apply to the following transactions and activities:
  1. a
    Transfers of assets that are in substance purchases of goods or services—exchange transactions in which each party receives and sacrifices commensurate value (in accordance with the guidance in paragraph 958-605-15-5A). However, if an entity voluntarily transfers assets to another or performs services for another in exchange for assets of substantially lower value and no unstated rights or privileges are involved, the contribution received that is inherent in that transaction is within the scope of the Contributions Received Subsections.
  2. b
    Transfers of assets in which the reporting entity acts as an agent, trustee, or intermediary, rather than as a donor or donee (see the Transfers of Assets to a Not-for-Profit Entity or Charitable Trust That Raises or Holds Contributions for Others Subsections of this Subtopic).
  3. c
    Tax exemptions, tax incentives, or tax abatements.
  4. d
    Transfers of assets from government entities to business entities.
  5. e
    Transfers of assets (typically from a government entity) that are part of an existing exchange transaction between a recipient and an identified customer. Some examples include payments under Medicare and Medicaid programs, provisions of health care or education services by a government for its employees, and Pell Grants or similar state or local government tuition assistance programs. In those instances, an entity shall apply the applicable guidance (for example, Topic 606 on revenue from contracts with customers) to the underlying transaction with the customer, and the payments from the third parties would be payments on behalf of those customers.
  6. f
    Transfers of environmental credits received from a regulator or its designee(s). Subtopic 818-20 provides accounting guidance for environmental credits.
Transition date:(P) December 16, 2028; (N) December 16, 2029Transition guidance:
832-10-65-2The guidance in the Contributions Received Subsections does not apply to the following transactions and activities:
  1. a
    Transfers of assets that are in substance purchases of goods or services—exchange transactions in which each party receives and sacrifices commensurate value (in accordance with the guidance in paragraph 958-605-15-5A). However, if an entity voluntarily transfers assets to another or performs services for another in exchange for assets of substantially lower value and no unstated rights or privileges are involved, the contribution received that is inherent in that transaction is within the scope of the Contributions Received Subsections.
  2. b
    Transfers of assets in which the reporting entity acts as an agent, trustee, or intermediary, rather than as a donor or donee (see the Transfers of Assets to a Not-for-Profit Entity or Charitable Trust That Raises or Holds Contributions for Others Subsections of this Subtopic).
  3. c
    Tax exemptions, tax incentives, or tax abatements.
  4. d
    Transfers of assets from government entities to business entities. Topic 832 provides accounting guidance for government grants received by business entities.
  5. e
    Transfers of assets (typically from a government entity) that are part of an existing exchange transaction between a recipient and an identified customer. Some examples include payments under Medicare and Medicaid programs, provisions of health care or education services by a government for its employees, and Pell Grants or similar state or local government tuition assistance programs. In those instances, an entity shall apply the applicable guidance (for example, Topic 606 on revenue from contracts with customers) to the underlying transaction with the customer, and the payments from the third parties would be payments on behalf of those customers.
","snippet":"The guidance in the Contributions Received Subsections does not apply to the following transactions and activities:\n(a) Transfers of assets that are in substance purchases of goods or services—exchange transactions in wh…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3181ad368936eb2309a7bc4dc84ee223e65b5e1b8b3aef6ca9515f419b0fe416","downloaded_from":"2026-09-10T00:51:26.262Z","last_downloaded_at":"2026-09-10T00:51:26.262Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477729","source_sha256":"f45b97995f0ba97133ca653b3ab00f8cebf6e60efb046ed4992d3a6ecc1680d4"}},{"citation":"605-958-15-7","para":"15-7","html":"
The Contributions Received Subsections also use terms such as gift and donation to refer to a contribution; however, they generally avoid terms such as awards, grants, sponsorships, and appropriations that often are more broadly used to refer not only to contributions but also to assets transferred in exchange transactions in which the grantor, sponsor, or appropriator expects to receive commensurate value.
","snippet":"The Contributions Received Subsections also use terms such as gift and donation to refer to a contribution; however, they generally avoid terms such as awards, grants, sponsorships, and appropriations that often are more…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:34016a543fdbd855beae895b704ed078b1cf7122d312499f052f6e91d0f54639","downloaded_from":"2026-09-10T00:51:26.262Z","last_downloaded_at":"2026-09-10T00:51:26.262Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477729","source_sha256":"f45b97995f0ba97133ca653b3ab00f8cebf6e60efb046ed4992d3a6ecc1680d4"}},{"citation":"605-958-15-7A","para":"15-7A","html":"
Contribution revenue within the scope of this Subtopic can be presented in the financial statements of an entity using different terms (for example, gift, grant, donation, or other terms). While some of those terms are generally not used in this guidance, the term used in the presentation of financial statements to label revenue that is accounted for within the scope of this Subtopic is not a factor in determining whether an agreement is within the scope of this Subtopic.
","snippet":"Contribution revenue within the scope of this Subtopic can be presented in the financial statements of an entity using different terms (for example, gift, grant, donation, or other terms). While some of those terms are g…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4fb41317c20f91128e85b1d662eae06fea3d759311d1ec2730f1f0339d53588f","downloaded_from":"2026-09-10T00:51:26.262Z","last_downloaded_at":"2026-09-10T00:51:26.262Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477729","source_sha256":"f45b97995f0ba97133ca653b3ab00f8cebf6e60efb046ed4992d3a6ecc1680d4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:346a73e1df9da6b4de3d90aad210b3dcaabc3f40fa8f9ef730a670be3ff4d476","downloaded_from":"2026-09-10T00:51:26.262Z","last_downloaded_at":"2026-09-10T00:51:26.262Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477729","source_sha256":"f45b97995f0ba97133ca653b3ab00f8cebf6e60efb046ed4992d3a6ecc1680d4"}},{"block":"Transfers of Assets to a Not-for-Profit Entity or Charitable Trust That Raises or Holds Contributions for Others","heading":"Overall Guidance","paragraphs":[{"citation":"605-958-15-8","para":"15-8","html":"
The Transfers of Assets to a Not-for-Profit Entity or Charitable Trust that Raises or Holds Contributions for Others Subsections follow the same Scope and Scope Exceptions as outlined in the General Subsection of this Subtopic, see paragraph 958-605-15-1, with specific exceptions noted below.
","snippet":"The Transfers of Assets to a Not-for-Profit Entity or Charitable Trust that Raises or Holds Contributions for Others Subsections follow the same Scope and Scope Exceptions as outlined in the General Subsection of this Su…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c2b074fd1fd587b7fa7c482338a64e53e01a7d7bb66a11c380510c372ab50e01","downloaded_from":"2026-09-10T00:51:26.262Z","last_downloaded_at":"2026-09-10T00:51:26.262Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477729","source_sha256":"f45b97995f0ba97133ca653b3ab00f8cebf6e60efb046ed4992d3a6ecc1680d4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a3bd1812546df01538a1a083968d1597f8b2c8d1d7a82173b7202bfa3f1f5a7a","downloaded_from":"2026-09-10T00:51:26.262Z","last_downloaded_at":"2026-09-10T00:51:26.262Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477729","source_sha256":"f45b97995f0ba97133ca653b3ab00f8cebf6e60efb046ed4992d3a6ecc1680d4"}},{"block":"Transfers of Assets to a Not-for-Profit Entity or Charitable Trust That Raises or Holds Contributions for Others","heading":"Entities","paragraphs":[{"citation":"605-958-15-9","para":"15-9","html":"
The guidance in the Transfer of Assets to a Not-for-Profit Entity or Charitable Trust that Raises or Holds Contributions for Others Subsections does not apply to the following entities:
  1. a
    A trustee holding assets on behalf of a specified beneficiary (but paragraphs 958-605-25-29 and 958-605-25-31 establish standards for the beneficiary's reporting of its rights to trust assets—its beneficial interest in the charitable trust).
","snippet":"The guidance in the Transfer of Assets to a Not-for-Profit Entity or Charitable Trust that Raises or Holds Contributions for Others Subsections does not apply to the following entities:\n(a) A trustee holding assets on be…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4e8ef36b294050184fcc5badb4325118d35981def4d29fda0a96536d7f37f1f","downloaded_from":"2026-09-10T00:51:26.262Z","last_downloaded_at":"2026-09-10T00:51:26.262Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477729","source_sha256":"f45b97995f0ba97133ca653b3ab00f8cebf6e60efb046ed4992d3a6ecc1680d4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:132c3fe515281db99d55472a451876beb16f5ff40dc3ad6cb70ea14151500a6c","downloaded_from":"2026-09-10T00:51:26.262Z","last_downloaded_at":"2026-09-10T00:51:26.262Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477729","source_sha256":"f45b97995f0ba97133ca653b3ab00f8cebf6e60efb046ed4992d3a6ecc1680d4"}},{"block":"Transfers of Assets to a Not-for-Profit Entity or Charitable Trust That Raises or Holds Contributions for Others","heading":"Transactions","paragraphs":[{"citation":"605-958-15-10","para":"15-10","html":"
The guidance in the Transfers of Assets to a Not-for-Profit Entity or Charitable Trust that Raises or Holds Contributions for Others Subsections applies to the following transactions and activities:
  1. a
    Transactions in which an entity—the donor—makes a contribution by transferring assets to an NFP or charitable trust—the recipient entity—that accepts the assets from the donor and agrees to use those assets on behalf of or transfer those assets, the return on investment of those assets, or both to an unaffiliated entity—the beneficiary—that is specified by the donor. (An unaffiliated beneficiary is a beneficiary other than the donor or its affiliate.)
  2. b
    Transactions that take place in a similar manner to (a) but are not contributions for either of the following reasons:
    1. 1
      The entity that transfers the assets to the recipient entity—the resource provider—is related to the beneficiary in a way that causes the transfer to be reciprocal.
    2. 2
      Conditions imposed by the resource provider or the relationships between the parties make the transfer of assets to the recipient entity revocable or repayable.
","snippet":"The guidance in the Transfers of Assets to a Not-for-Profit Entity or Charitable Trust that Raises or Holds Contributions for Others Subsections applies to the following transactions and activities:\n(a) Transactions in w…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:57fb123666cf64b419af49a2df49da260a33952cfcfff80bbf577661db72d6f4","downloaded_from":"2026-09-10T00:51:26.262Z","last_downloaded_at":"2026-09-10T00:51:26.262Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477729","source_sha256":"f45b97995f0ba97133ca653b3ab00f8cebf6e60efb046ed4992d3a6ecc1680d4"}},{"citation":"605-958-15-11","para":"15-11","html":"
The types of transferred assets addressed by the preceding paragraph are cash and other assets, including securities, land, buildings, use of facilities or utilities, materials and supplies, intangible assets, services, and unconditional promises to give those items in the future.
","snippet":"The types of transferred assets addressed by the preceding paragraph are cash and other assets, including securities, land, buildings, use of facilities or utilities, materials and supplies, intangible assets, services, …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:365fad093710653778fd2f6cdcea2b1858b54339c0384772a1c2c096973b6422","downloaded_from":"2026-09-10T00:51:26.262Z","last_downloaded_at":"2026-09-10T00:51:26.262Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477729","source_sha256":"f45b97995f0ba97133ca653b3ab00f8cebf6e60efb046ed4992d3a6ecc1680d4"}},{"citation":"605-958-15-12","para":"15-12","html":"
If the transfer of assets is not a contribution or not yet a contribution, the Transfers of Assets to a Not-for-Profit Entity or Charitable Trust that Raises or Holds Contributions for Others Subsections use the term resource provider rather than the term donor to refer to the entity that transfers the assets to the recipient entity.
","snippet":"If the transfer of assets is not a contribution or not yet a contribution, the Transfers of Assets to a Not-for-Profit Entity or Charitable Trust that Raises or Holds Contributions for Others Subsections use the term res…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:269aeea99687594fcd5f287c3d47eeb7e858602818f6bcb06412e6ba45920c28","downloaded_from":"2026-09-10T00:51:26.262Z","last_downloaded_at":"2026-09-10T00:51:26.262Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477729","source_sha256":"f45b97995f0ba97133ca653b3ab00f8cebf6e60efb046ed4992d3a6ecc1680d4"}},{"citation":"605-958-15-13","para":"15-13","html":"
Paragraph 958-605-05-4 applies to transfers to affiliates only if the affiliate recipient entity is not the beneficiary of the transferred assets.
","snippet":"Paragraph 958-605-05-4 applies to transfers to affiliates only if the affiliate recipient entity is not the beneficiary of the transferred assets.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8881ffff05eeceea993038fd4008ef93b7af1e8381bc82b0b7f684b06686145","downloaded_from":"2026-09-10T00:51:26.262Z","last_downloaded_at":"2026-09-10T00:51:26.262Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477729","source_sha256":"f45b97995f0ba97133ca653b3ab00f8cebf6e60efb046ed4992d3a6ecc1680d4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:652ba9d788c3d0073a65f55b0e79250579d6d1dac46b6a687e6379d7b2526e95","downloaded_from":"2026-09-10T00:51:26.262Z","last_downloaded_at":"2026-09-10T00:51:26.262Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477729","source_sha256":"f45b97995f0ba97133ca653b3ab00f8cebf6e60efb046ed4992d3a6ecc1680d4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:14d8256a7c74b62a1f719de2377ea0540047dba6a0e3b1574b747074795921d6","downloaded_from":"2026-09-10T00:51:26.262Z","last_downloaded_at":"2026-09-10T00:51:26.262Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477729","source_sha256":"f45b97995f0ba97133ca653b3ab00f8cebf6e60efb046ed4992d3a6ecc1680d4"}},{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-958-25-1","para":"25-1","html":"
Exchange transactions shall be accounted for in accordance with other applicable Topics, such as Topic 606 on revenue from contracts with customers.
","snippet":"Exchange transactions shall be accounted for in accordance with other applicable Topics, such as Topic 606 on revenue from contracts with customers.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:85d7e854bfc86505a0cb129cfcf2ce597bccd3dc2802b983f7541b9cbc858197","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b0d315689710be160c54d5e7327369d2c046ef8a5ee51e5eba32318c9a9d2f87","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}},{"block":"Contributions Received","heading":null,"paragraphs":[{"citation":"605-958-25-2","para":"25-2","html":"
Except as provided in paragraphs
958-605-25-16 through 25-19
 (related to contributed services, works of art, historical treasures, and similar items), contributions received shall be recognized as revenues or gains in the period received and as assets, decreases of liabilities, or expenses depending on the form of the benefits received. The classification of contributions received as revenues or gains depends on whether the transactions are part of the NFP's ongoing major or central activities (revenues), or are peripheral or incidental to the NFP (gains). A contribution made and a corresponding contribution received generally are recognized by both the donor and the donee at the same time, that is, when made or received, respectively, or if conditional, when the barrier is overcome. The definition of a contribution encompasses both a transfer of cash or other assets to an entity and a reduction, settlement, or cancellation of its liabilities.
","snippet":"Except as provided in paragraphs 958-605-25-16 through 25-19 (related to contributed services, works of art, historical treasures, and similar items), contributions received shall be recognized as revenues or gains in th…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8ea6039e489e09abd35b9d45eb7b9856d3b3f0ba8e82ebcffe3152d06162b0f","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}},{"citation":"605-958-25-2A","para":"25-2A","html":"
After a contribution has been deemed not to contain a donor-imposed condition (see paragraphs
958-605-25-5A through 25-5F
), an entity shall consider whether the contribution includes a donor-imposed restriction, which includes the consideration about how broad or narrow the purpose of the agreement is and whether the resources can be used only after a specified date.
","snippet":"After a contribution has been deemed not to contain a donor-imposed condition (see paragraphs 958-605-25-5A through 25-5F), an entity shall consider whether the contribution includes a donor-imposed restriction, which in…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7e8707bc9adab497cfd508b9398e4cefaa70148555e054e338dc0c157bc53c94","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}},{"citation":"605-958-25-3","para":"25-3","html":"
Donor-imposed restrictions place limits on the use of contributed resources and may affect an entity's performance and its ability to provide services. However, limitations on the use of donated resources do not change the fundamental nature of the contribution transaction or conclusions about when to recognize the underlying event.
","snippet":"Donor-imposed restrictions place limits on the use of contributed resources and may affect an entity's performance and its ability to provide services. However, limitations on the use of donated resources do not change t…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4a5a452c14c74d128cdbe1efdce253771ab20433213decfe378bc4699a478da6","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}},{"citation":"605-958-25-4","para":"25-4","html":"
A major uncertainty about the existence of value may indicate that an item received or given should not be recognized. For example, a gift of clothing or furniture has no value unless it can be utilized in either of the following ways:
  1. a
    Used internally by the not-for-profit entity (NFP) or for program purposes
  2. b
    Sold by the NFP.
If an item is accepted solely to be saved for its potential future use in scientific or educational research and has no alternative use, it may have uncertain value, or perhaps no value, and shall not be recognized. For example, contributions of flora, fauna, photographs, and objects that are identified with historic persons, places, or events often have no value or have highly restricted alternative uses.
","snippet":"A major uncertainty about the existence of value may indicate that an item received or given should not be recognized. For example, a gift of clothing or furniture has no value unless it can be utilized in either of the …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dca8fc37c2b6c89b6fb77dda07312c09e31dd873587c77044427723b089104cf","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}},{"citation":"605-958-25-5","para":"25-5","html":"
However, contributed tangible property worth accepting generally possesses the common characteristic of all assets—future economic benefit or service potential. The future economic benefit or service potential of a tangible item usually can be obtained by exchanging it for cash or by using it to produce goods or services. Certain forms of contributed resources may be more difficult to measure reliably than others, but the form of the contributed resources alone should not change conclusions about whether to recognize the underlying event.
","snippet":"However, contributed tangible property worth accepting generally possesses the common characteristic of all assets—future economic benefit or service potential. The future economic benefit or service potential of a tangi…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d23f7dfc811d81653b75357c2f810c8252c0bed69aa1b1d92037d859c47f80d1","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}},{"citation":"605-958-25-5A","para":"25-5A","html":"
A donor-imposed condition must have both:
  1. a
    One or more barriers that must be overcome before a recipient is entitled to the assets transferred or promised
  2. b
    A right of return to the contributor for assets transferred (or for a reduction, settlement, or cancellation of liabilities) or a right of release of the promisor from its obligation to transfer assets (or reduce, settle, or cancel liabilities).
","snippet":"A donor-imposed condition must have both:\n(a) One or more barriers that must be overcome before a recipient is entitled to the assets transferred or promised\n(b) A right of return to the contributor for assets transferre…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:310e4107d1d55e4329f4765971e557508c1cd86d21498087f090915752ddc539","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}},{"citation":"605-958-25-5B","para":"25-5B","html":"
For a donor-imposed condition to exist, it must be determinable from the agreement (or another document referenced in the agreement) that a recipient is only entitled to the transferred assets or a future transfer of assets if it has overcome the barrier. An agreement does not need to include the specific phrase right of return or release from obligation; however, an agreement should be sufficiently clear to be able to support a reasonable conclusion about when a recipient would be entitled to the transfer of assets. In the absence of any apparent indication that a recipient is only entitled to the transferred assets or a future transfer of assets if it has overcome a barrier, the agreement shall not be considered to contain a right of return of assets transferred or a right of release from obligation and shall be deemed a contribution without donor-imposed conditions.
","snippet":"For a donor-imposed condition to exist, it must be determinable from the agreement (or another document referenced in the agreement) that a recipient is only entitled to the transferred assets or a future transfer of ass…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0e44b0826bd5f90806d77168ec2119f93e813ce0a7a5aa927f833e78021dee2d","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:739651448843f117dd466668a31384b9c4211ac198ce9fafcffe8c6fefbb604d","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}},{"block":"Contributions Received","heading":"Barrier","paragraphs":[{"citation":"605-958-25-5C","para":"25-5C","html":"
An entity must evaluate the facts and circumstances of an agreement to determine whether a stipulation represents a barrier that must be overcome before the recipient is entitled to the assets transferred or promised. A barrier often places specific requirements on an organization about the use of the transferred assets to be entitled to those assets. A probability assessment about whether the recipient is likely to meet the stipulation is not a factor when determining whether an agreement contains a barrier. In cases of ambiguous donor stipulations, see paragraph 958-605-25-5E.
","snippet":"An entity must evaluate the facts and circumstances of an agreement to determine whether a stipulation represents a barrier that must be overcome before the recipient is entitled to the assets transferred or promised. A …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cada0387e1000534e10b0e727aaade1156f75569509736d60283cbb10a4c81dd","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}},{"citation":"605-958-25-5D","para":"25-5D","html":"
The following table contains a list of indicators that may be helpful in determining whether an agreement contains a barrier. Depending on the facts and circumstances, some indicators may be more significant than others, and no single indicator shall be determinative. See paragraphs
958-605-55-17A through 55-17F
and
958-605-55-70A through 55-70T
for implementation guidance and illustrative examples on determining whether a contribution is conditional.
Indicates a Barrier
Measurable Performance-Related Barrier or Other Measurable Barrier
The agreement includes a measurable performance-related barrier or other measurable barrier.
Measurable performance-related barriers or other measurable barriers often are coupled with a time limitation (for example, indicating that the outcomes are to be achieved within a specified time frame).
Examples of measurable performance-related barriers include a requirement that indicates that a recipient's entitlement to transferred assets is contingent upon the achievement of any of the following:
  1. a
    A specified level of service
  2. b
    An identified number of units of output
  3. c
    A specific outcome.
Other measurable barriers stipulate that a recipient is entitled to the resources if an identified event occurs (for example, a matching requirement).
Limited Discretion by the Recipient on the Conduct of an Activity
The recipient has limited discretion over the manner in which an activity can be conducted. Limited discretion of the recipient is more specific than a donor-imposed restriction. Restrictions limit the use of a contribution to a specific activity or time but do not necessarily place limitations on how the activity is performed. Examples of limited discretion could include a requirement to follow specific guidelines about incurring qualifying expenses, a requirement to hire specific individuals as part of the workforce conducting the activity (such as the hiring of specified employees or an identified professor at a university), and a specific protocol that must be adhered to.
Stipulations That Are Related to the Purpose of the Agreement
The stipulations are related to the purpose of the agreement. Examples could include a requirement for (a) a homeless shelter to provide a specified number of meals to the homeless (also an example of a measurable performance-related barrier), (b) an animal shelter to expand its facility to accommodate a specified number of additional animals, and (c) a research report that summarizes the findings from a grant on gluten-related allergies.
A stipulation that is unrelated to the purpose of the agreement (for example, administrative and trivial stipulations) is not indicative of a barrier.
Administrative and trivial stipulations could include routine reporting such as a requirement to provide (a) an annual report or (b) a report that summarizes the recipient's performance to demonstrate the underlying actions that were taken to meet the barrier(s) specified in the agreement.
For example, a report that indicates the number of meals that a homeless shelter provided to the homeless is typically not a stipulation that would contribute to achieving the purpose of the agreement. Rather, the action of providing a specified number of meals to the homeless would meet the stipulation that is required by a recipient to achieve the purpose of the agreement.
","snippet":"The following table contains a list of indicators that may be helpful in determining whether an agreement contains a barrier. Depending on the facts and circumstances, some indicators may be more significant than others,…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:57b6d5d0886f64217af972dfbadca53ffa441f06159d29b9818c714ba0b6ca68","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}},{"citation":"605-958-25-5E","para":"25-5E","html":"
Determining whether a contribution is conditional can be difficult if it contains donor stipulations that do not clearly state whether both:
  1. a
    One or more barriers exist
  2. b
    The right to receive or retain payment or delivery of the promised assets depends on meeting those barriers.
In cases of ambiguous donor stipulations, a contribution containing stipulations that are not clearly unconditional shall be presumed to be a conditional contribution.
","snippet":"Determining whether a contribution is conditional can be difficult if it contains donor stipulations that do not clearly state whether both:\n(a) One or more barriers exist\n(b) The right to receive or retain payment or de…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c1ac56ce9f36ea4feb3f96deaf45766814334ec98f95fe92ea0a9eca63f665d9","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}},{"citation":"605-958-25-5F","para":"25-5F","html":"
A transfer of assets that is a conditional contribution shall be accounted for as a refundable advance until the conditions have been substantially met or explicitly waived by the donor.
","snippet":"A transfer of assets that is a conditional contribution shall be accounted for as a refundable advance until the conditions have been substantially met or explicitly waived by the donor.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:02bb799df9116c96224054373faa119d127feef18d357bd36af1d6cf84d002af","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}},{"citation":"605-958-25-6","para":"25-6","html":"
This Subsection provides additional guidance for the following types of contributed assets:
  1. a
    Promises to give
  2. b
    Contributed services
  3. c
    Works of art, historical treasures, and similar items
  4. d
    Items given for use in fundraising.
","snippet":"This Subsection provides additional guidance for the following types of contributed assets:\n(a) Promises to give\n(b) Contributed services\n(c) Works of art, historical treasures, and similar items\n(d) Items given for use …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:037797e8c0d10464b38636d30ca691c912f0f35309e8f05690d4503540b7d31a","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:891a201ea3f946a561ace9b16bcf957366c007dc8b4bd6861cd7ffde3c054c85","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}},{"block":"Contributions Received","heading":"Promises to Give","paragraphs":[{"citation":"605-958-25-7","para":"25-7","html":"
The recognition guidance in the Contributions Received Subsections depends on whether the promise to give is unconditional or conditional as follows.
","snippet":"The recognition guidance in the Contributions Received Subsections depends on whether the promise to give is unconditional or conditional as follows.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c48c1d2cc048f7468ca98ff2bf760ce5abccf73f6fb6fac333a56cfa8965be62","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}},{"citation":"605-958-25-8","para":"25-8","html":"
Pursuant to paragraph 958-605-25-2, an unconditional promise to give shall be recognized when it is received. However, to be recognized there must be sufficient evidence in the form of verifiable documentation that a promise was made and received.
","snippet":"Pursuant to paragraph 958-605-25-2, an unconditional promise to give shall be recognized when it is received. However, to be recognized there must be sufficient evidence in the form of verifiable documentation that a pro…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e97e64f3b7d47cbaeaf3a09914a297b3369fb38f898550ac792a6a31d83b5bd9","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}},{"citation":"605-958-25-9","para":"25-9","html":"
A communication that does not indicate clearly whether it is a promise is considered an unconditional promise to give if it indicates an unconditional intention to give that is legally enforceable. Legal enforceability refers to the availability of legal remedies, not the intent to use them.
","snippet":"A communication that does not indicate clearly whether it is a promise is considered an unconditional promise to give if it indicates an unconditional intention to give that is legally enforceable. Legal enforceability r…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b3fd7774efaf8cd3c4c750a204bedcd08f9e3ce23eb40df19d1c537f7b5fdc66","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}},{"citation":"605-958-25-10","para":"25-10","html":"
Solicitations for donations that clearly include wording such as information to be used for budget purposes only or that clearly and explicitly allow resource providers to rescind their indications that they will give are intentions to give rather than promises to give and shall not be reported as contributions.
","snippet":"Solicitations for donations that clearly include wording such as information to be used for budget purposes only or that clearly and explicitly allow resource providers to rescind their indications that they will give ar…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:30f27da5984b45c107a4c4c389f18491a75469f8b1469a9f025ebb70764c40c6","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}},{"citation":"605-958-25-11","para":"25-11","html":"
Conditional promises to give, which contain donor-imposed conditions that represent a barrier that must be overcome as well as a right of release from obligation, shall be recognized when the condition or conditions on which they depend are substantially met, that is, when a conditional promise becomes unconditional. Imposing a condition creates a barrier that must be overcome before the recipient is entitled to the assets promised. For example, a promise to contribute cash if a like amount of new gifts is raised from others within 30 days and a provision that the cash will not be transferred if the gifts are not raised impose a condition on which entitlement to a promised gift depends.
","snippet":"Conditional promises to give, which contain donor-imposed conditions that represent a barrier that must be overcome as well as a right of release from obligation, shall be recognized when the condition or conditions on w…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4da876a3240abf3a439254227ae2eec36694c29bf622c8bc0c3d53fc59d7feef","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}},{"citation":"605-958-25-12","para":"25-12","html":"
Paragraph superseded by Accounting Standards Update No. 2018-08.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-08.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bab6e96be34ba52c4f45e66fe7b13cf06c2a68cd615efcd1269a2aa113d45a77","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}},{"citation":"605-958-25-13","para":"25-13","html":"
A transfer of assets after a conditional promise to give is made and before the conditions are met is the same as a transfer of assets that is a conditional contribution (see paragraph 958-605-25-5F). A change in the original conditions of the agreement between promisor and promisee shall not be implied without an explicit waiver (see paragraph 958-605-35-2).
","snippet":"A transfer of assets after a conditional promise to give is made and before the conditions are met is the same as a transfer of assets that is a conditional contribution (see paragraph 958-605-25-5F). A change in the ori…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bff9176b8cf6c78049d46746c8d3d3976c2280632ee54bb67c235f1a38f62b33","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}},{"citation":"605-958-25-14","para":"25-14","html":"
Paragraph superseded by Accounting Standards Update No. 2018-08.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-08.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2f8a1439d966b0a4b6c58ef02fbf69565e900b5e32b5d5f0aed512bfa2f8d0f4","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}},{"citation":"605-958-25-15","para":"25-15","html":"
Absence of a specified time for transfer of cash or other assets, by itself, does not necessarily lead to a determination that a promise to give is ambiguous. If the parties fail to express the time or place of performance and performance is unconditional, performance within a reasonable time after making a promise is an appropriate expectation; similarly, if a promise is conditional, performance within a reasonable time after fulfilling the condition is an appropriate expectation. Promises to give that are silent about payment terms but otherwise are clearly unconditional shall be accounted for as unconditional promises to give.
","snippet":"Absence of a specified time for transfer of cash or other assets, by itself, does not necessarily lead to a determination that a promise to give is ambiguous. If the parties fail to express the time or place of performan…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f6c7610396f00b9d3c399ab53d7cd6b1424cc6dcbdf76904eb04d5e048b8e770","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:140bacb89b16322446c5f1aa22083f27457b298c2dc5433429a6dd9f7d8e3933","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}},{"block":"Contributions Received","heading":"Contributed Services","paragraphs":[{"citation":"605-958-25-16","para":"25-16","html":"
Contributions of services shall be recognized if the services received meet any of the following criteria:
  1. a
    They create or enhance nonfinancial assets.
  2. b
    They require specialized skills, are provided by individuals possessing those skills, and would typically need to be purchased if not provided by donation. Services requiring specialized skills are provided by accountants, architects, carpenters, doctors, electricians, lawyers, nurses, plumbers, teachers, and other professionals and craftsmen.
Contributed services and promises to give services that do not meet these criteria shall not be recognized. See Examples 7 through 11 (paragraph
958-605-55-52 through 55-68
) for illustrations of this guidance.
","snippet":"Contributions of services shall be recognized if the services received meet any of the following criteria:\n(a) They create or enhance nonfinancial assets.\n(b) They require specialized skills, are provided by individuals …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5aa3b24372735e78ac72d342bc613aec1e6c576f305efff729c033fcd5c474eb","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}},{"citation":"605-958-25-17","para":"25-17","html":"
For services received from personnel of an affiliate that directly benefit the recipient NFP and for which the affiliate does not charge the recipient NFP, the guidance in Subtopic 958-720 shall be followed. Charging the recipient NFP means requiring payment from the recipient NFP at least for the approximate amount of the direct personnel costs (for example, compensation and any payroll-related fringe benefits) incurred by the affiliate in providing a service to the recipient NFP or the approximate fair value of that service.
","snippet":"For services received from personnel of an affiliate that directly benefit the recipient NFP and for which the affiliate does not charge the recipient NFP, the guidance in Subtopic 958-720 shall be followed. Charging the…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:31de29729c3a53b4adc12281b05805de893cd196ab5d95163e5cffed10133cc1","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:04c6d50d8a4dd1c70811bcbe8d9a59dffcf9d2ec340b6e44b512a50620566768","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}},{"block":"Contributions Received","heading":"Works of Art, Historical Treasures, and Similar Items","paragraphs":[{"citation":"605-958-25-18","para":"25-18","html":"
Contributions of works of art, historical treasures, and similar items that are not part of a collection shall be recognized as assets and as revenue or gains in financial statements pursuant to paragraph 958-360-25-2.
","snippet":"Contributions of works of art, historical treasures, and similar items that are not part of a collection shall be recognized as assets and as revenue or gains in financial statements pursuant to paragraph 958-360-25-2.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:623640c50f6bd4aeff5fa4fcc2e5ef4a8ecc67b6978322bf2181b5011b5857bf","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}},{"citation":"605-958-25-19","para":"25-19","html":"
An entity need not recognize contributions of works of art, historical treasures, and similar assets if the donated items are added to collections that meet all three of the criteria in the definition of a collection. Contributed collection items shall be recognized as revenues or gains if collections are capitalized and shall not be recognized as revenues or gains if collections are not capitalized. An entity that does not recognize and capitalize its collections or that capitalizes collections prospectively shall disclose the additional information required by paragraphs 958-360-45-3 and 958-360-45-5.
","snippet":"An entity need not recognize contributions of works of art, historical treasures, and similar assets if the donated items are added to collections that meet all three of the criteria in the definition of a collection. Co…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:767109ac7e89071ce2fc15c8d550255e291a7b9756635316f813fcc9f8cb72d9","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a3704ab05191349c2f731eeb9cf42961f11b7bfb9a02e0c1fa12e3c8e8cf9ae6","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}},{"block":"Contributions Received","heading":"Items Given for Use in Fundraising","paragraphs":[{"citation":"605-958-25-20","para":"25-20","html":"
NFPs may also receive items, such as tickets, gift certificates, works of art, and merchandise, that are to be used for fundraising purposes by transferring them to other resource providers (the ultimate resource provider or recipient) during fundraising events. Those gifts in kind can be linked to asset transfers from the original resource providers to the ultimate resource providers (recipients) because they are, in substance, part of the same transaction; those gifts in kind shall be reported as contributions and measured at fair value when originally received by an NFP. The difference between the amount received for those items from the ultimate resource providers (recipients) and the fair value of the gifts in kind when originally contributed to the NFP shall be recognized as adjustments to the original contributions when the items are transferred to the ultimate resource providers (recipients).
","snippet":"NFPs may also receive items, such as tickets, gift certificates, works of art, and merchandise, that are to be used for fundraising purposes by transferring them to other resource providers (the ultimate resource provide…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:161fc6fb7b675f25d6094244da88c3f031a0e53fe4468fa807211c8942fbd6f5","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:242a34f611c97a6e3fed27e4d344df111cc63bf3c1bc44cd5dbd11f80dbb06cd","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}},{"block":"Transfers of Assets to a Not-for-Profit Entity or Charitable Trust That Raises or Holds Contributions for Others","heading":null,"paragraphs":[{"citation":"605-958-25-21","para":"25-21","html":"
This Subsection provides recognition guidance for the following types of recipients of donated assets:
  1. a
    Intermediaries
  2. b
    Agents
  3. c
    Specified beneficiaries.
","snippet":"This Subsection provides recognition guidance for the following types of recipients of donated assets:\n(a) Intermediaries\n(b) Agents\n(c) Specified beneficiaries.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ceb3b8c23e670527bffa13d3a4339fcd4f12d08d240a3c60b24113750f46fcb","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}},{"citation":"605-958-25-22","para":"25-22","html":"
It also provides guidance for transfers to a recipient entity that are not recognized as contributions because of any of the following conditions:
  1. a
    The transfer is revocable.
  2. b
    The transfer is repayable.
  3. c
    The transfer is reciprocal.
","snippet":"It also provides guidance for transfers to a recipient entity that are not recognized as contributions because of any of the following conditions:\n(a) The transfer is revocable.\n(b) The transfer is repayable.\n(c) The tra…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4aded89e7708c4546d75c0ec238e4d438c7347013d90df9d645ab4652dc849dc","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:459e7782c1330295857c827a55b77d7f046812646dac2de8a6b4df1b01419b2a","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}},{"block":"Transfers of Assets to a Not-for-Profit Entity or Charitable Trust That Raises or Holds Contributions for Others","heading":"Intermediary","paragraphs":[{"citation":"605-958-25-23","para":"25-23","html":"
If an intermediary receives cash or other financial assets, it shall recognize its liability to the specified beneficiary concurrent with its recognition of the assets received from the donor. If an intermediary receives nonfinancial assets, it is permitted, but not required, to recognize its liability and those assets provided that the intermediary reports consistently from period to period and discloses its accounting policy. While not required, a not-for-profit entity (NFP) may choose to present its individual assets and liabilities by net asset class, in which case those assets and liabilities attributable to the agency transaction would be reported in the net assets without donor restrictionsclass.
","snippet":"If an intermediary receives cash or other financial assets, it shall recognize its liability to the specified beneficiary concurrent with its recognition of the assets received from the donor. If an intermediary receives…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5300edb5b51f2c4161b6d788ded565761821f0927d851bdc4fccd3c33acbaf94","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f0d1acffaf3523f6f5863d81f6fe154875dbd7e078508ca059548b32c2ea0244","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}},{"block":"Transfers of Assets to a Not-for-Profit Entity or Charitable Trust That Raises or Holds Contributions for Others","heading":"Agent","paragraphs":[{"citation":"605-958-25-24","para":"25-24","html":"
Except as described in paragraphs 958-605-25-25 and 958-605-25-27, a recipient entity that accepts assets from a donor and agrees to use those assets on behalf of or transfer those assets, the return on investment of those assets, or both to a specified beneficiary is not a donee. It shall recognize its liability to the specified beneficiary concurrent with its recognition of cash or other financial assets received from the donor. Except as described in those paragraphs, a recipient entity that receives nonfinancial assets is permitted, but not required, to recognize its liability and those assets provided that the recipient entity reports consistently from period to period and discloses its accounting policy. Similar to the guidance in paragraph 958-605-25-23, those assets and liabilities would be reported in the net assets without donor restrictions class.
","snippet":"Except as described in paragraphs 958-605-25-25 and 958-605-25-27, a recipient entity that accepts assets from a donor and agrees to use those assets on behalf of or transfer those assets, the return on investment of tho…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2fa92aeecfde6946c9045831193067b9744f29eca59c64f699b0d328932ce4fa","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}},{"citation":"605-958-25-25","para":"25-25","html":"
A recipient entity that is directed by a donor to distribute the transferred assets, the return on investment of those assets, or both to a specified unaffiliated beneficiary acts as a donee, rather than an agent, trustee, or intermediary, if the donor explicitly grants the recipient entity variance power—that is, the unilateral power to redirect the use of the transferred assets to another beneficiary.
","snippet":"A recipient entity that is directed by a donor to distribute the transferred assets, the return on investment of those assets, or both to a specified unaffiliated beneficiary acts as a donee, rather than an agent, truste…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:808c4f16dc6ff23a9a893e1438eacc1120adb243045bc7adff483b6fa643a79f","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}},{"citation":"605-958-25-26","para":"25-26","html":"
Although variance power has the appearance of being conditional, the asserted condition is not effective for the following reasons:
  1. a
    The condition can be substantially met solely by a declaration of the governing board of the recipient entity that states that a distribution to a specified beneficiary is unnecessary, incapable of fulfillment, or inconsistent with the charitable needs of the community or not-for-profit entities (NFPs) being served.
  2. b
    The variance power is unilateral—exercise of the power does not require approval from the donor, beneficiary, or any other interested party.
A recipient entity that is explicitly granted variance power has the ability to use assets it receives to further its own purpose from the date it accepts the assets. In that situation, the recipient entity shall account for receipt of funds by recognizing an asset and corresponding contribution revenue unless the transfer is revocable, repayable, or reciprocal as described in paragraph 958-605-25-33. Example 10 (see paragraphs
958-605-55-106 through 55-110
) illustrates a reciprocal transaction in which the NFP transfers assets to a recipient entity and names itself as the specified beneficiary.
","snippet":"Although variance power has the appearance of being conditional, the asserted condition is not effective for the following reasons:\n(a) The condition can be substantially met solely by a declaration of the governing boar…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b51a008cedba1b2af5ac27df0f322c8ca5a0832872693f0bb15cf13a56ca7142","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}},{"citation":"605-958-25-27","para":"25-27","html":"
If a recipient entity and a specified beneficiary are financially interrelated entities and the recipient entity is not a trustee, the recipient entity shall recognize a contribution received when it receives assets (financial or nonfinancial) from the donor that are specified for the beneficiary.
","snippet":"If a recipient entity and a specified beneficiary are financially interrelated entities and the recipient entity is not a trustee, the recipient entity shall recognize a contribution received when it receives assets (fin…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a92dd0e41a93155b6c103f38233552a9bd86cc8b246631eb746699dfe79dc4e5","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a3e4eb6246897cda1d3a29d1c26f6e6a642906d56572f0396b27ab0bea3f2f1","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}},{"block":"Transfers of Assets to a Not-for-Profit Entity or Charitable Trust That Raises or Holds Contributions for Others","heading":"Specified Beneficiary","paragraphs":[{"citation":"605-958-25-28","para":"25-28","html":"
A specified beneficiary shall recognize its rights to the assets (financial or nonfinancial) held by a recipient entity as an asset unless the recipient entity is explicitly granted variance power (see paragraph 958-605-25-25). Those rights are any one of the following:
  1. a
    An interest in the net assets of the recipient entity (see paragraph 958-605-25-32)
  2. b
    A beneficial interest
  3. c
    A receivable.
","snippet":"A specified beneficiary shall recognize its rights to the assets (financial or nonfinancial) held by a recipient entity as an asset unless the recipient entity is explicitly granted variance power (see paragraph 958-605-…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e2ee4998ebdf3cded225cc5c6191af13b789a7bb002f8004bae23c091cfb0138","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}},{"citation":"605-958-25-29","para":"25-29","html":"
If the beneficiary has an unconditional right to receive all or a portion of the specified cash flows from a charitable trust or other identifiable pool of assets, the beneficiary shall recognize that beneficial interest.
","snippet":"If the beneficiary has an unconditional right to receive all or a portion of the specified cash flows from a charitable trust or other identifiable pool of assets, the beneficiary shall recognize that beneficial interest…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:784bd7d3be9274a19091f454c1add3921124e864ed850e0cbe18d17ddbd5051d","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}},{"citation":"605-958-25-30","para":"25-30","html":"
If the beneficiary's rights are neither an interest in the net assets of the recipient entity (see paragraph 958-605-25-32) nor a beneficial interest (see the preceding paragraph), a beneficiary shall recognize its rights to the assets held by a recipient entity as a receivable and contribution revenue in accordance with paragraphs
958-605-25-8 through 25-10
and 958-605-45-5 for unconditional promises to give.
","snippet":"If the beneficiary's rights are neither an interest in the net assets of the recipient entity (see paragraph 958-605-25-32) nor a beneficial interest (see the preceding paragraph), a beneficiary shall recognize its right…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:83cb64e47c93ffd437151073b60296d765031a21f92b7682679ba088220fd4be","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}},{"citation":"605-958-25-31","para":"25-31","html":"
If the donor explicitly grants a recipient entity variance power, the specified unaffiliated beneficiary shall not recognize its potential for future distributions from the assets held by the recipient entity. Those future distributions, if they occur, shall be recognized as contributions by the specified beneficiary when received or unconditionally promised.
","snippet":"If the donor explicitly grants a recipient entity variance power, the specified unaffiliated beneficiary shall not recognize its potential for future distributions from the assets held by the recipient entity. Those futu…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b08cbdfeb25e7c6274e508eee974a882efff4f984da7d141031be4dcebe9b0e8","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}},{"citation":"605-958-25-32","para":"25-32","html":"
Pursuant to paragraph 958-20-25-2, if the beneficiary and the recipient entity are financially interrelated entities, the beneficiary shall recognize its interest in the net assets of the recipient entity. See Subtopic 958-20 for additional information about transactions involving financially interrelated entities.
","snippet":"Pursuant to paragraph 958-20-25-2, if the beneficiary and the recipient entity are financially interrelated entities, the beneficiary shall recognize its interest in the net assets of the recipient entity. See Subtopic 9…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fa606db171996a4266c06bbca960577e0f1b7ab3be41ec1b461f092d4670773c","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df84ba875e5bb49f436978177434fdee315b68b9fbccc4b4bfe0a4e8e9b701a8","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}},{"block":"Transfers of Assets to a Not-for-Profit Entity or Charitable Trust That Raises or Holds Contributions for Others","heading":"Transfers That Are Not Contributions Because They Are Revocable, Repayable, or Reciprocal","paragraphs":[{"citation":"605-958-25-33","para":"25-33","html":"
A transfer of assets to a recipient entity is not a contribution and shall be accounted for as an asset by the resource provider and as a liability by the recipient entity if any of the following conditions are present:
  1. a
    The transfer is subject to the resource provider's unilateral right to redirect the use of the assets to another beneficiary.
  2. b
    The transfer is accompanied by the resource provider's conditional promise to give or is otherwise revocable or repayable.
  3. c
    The resource provider controls the recipient entity and specifies an unaffiliated beneficiary. See the definition of control in Subtopic 958-810.
  4. d
    The resource provider specifies itself or its affiliate as the beneficiary and the transfer is not an equity transaction (see paragraph 958-20-25-4).
","snippet":"A transfer of assets to a recipient entity is not a contribution and shall be accounted for as an asset by the resource provider and as a liability by the recipient entity if any of the following conditions are present:\n…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:30ba60bb57112d12d564c6e2b8f04e8a0d71a5bd7e86be493b4ca7da65e7a826","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cbe379f6783f6d958f946b7862bb4654145f93fc14bab31f763eb6db9b98f032","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fae030e4639876b56ee1cc746725410e7b6fcb17d02a4a364b0d3b509b57923a","downloaded_from":"2026-09-10T00:51:32.673Z","last_downloaded_at":"2026-09-10T00:51:32.673Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478323","source_sha256":"5ffab64dee3a8f029ab6830aa010919522b3a9a86f34eb859eb047f06ac84439"}},{"number":"30","label":"30 Initial Measurement","anchor":"30-initial-measurement","is_sec":false,"groups":[{"block":"Contributions Received","heading":null,"paragraphs":[{"citation":"605-958-30-1","para":"30-1","html":"
This Subsection provides initial measurement guidance for contributions received, including the following types of contributions:
  1. a
    Unconditional promises to give
  2. b
    Inventory items
  3. c
    Contributed services
  4. d
    Gifts in kind.
","snippet":"This Subsection provides initial measurement guidance for contributions received, including the following types of contributions:\n(a) Unconditional promises to give\n(b) Inventory items\n(c) Contributed services\n(d) Gifts …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:82f9347cf4d23191ea8ba7c60caddc2764e17ece1fea9e2e788c6b93734819df","downloaded_from":"2026-09-10T00:51:35.495Z","last_downloaded_at":"2026-09-10T00:51:35.495Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479104","source_sha256":"1bab2705dae5579b4d198be5dfc8243c31c50904d1e77d023b8005b0449602ca"}},{"citation":"605-958-30-2","para":"30-2","html":"
Contributions received shall be measured at their fair values. Topic 820 establishes a framework for measuring fair value. See the Fair Value Option Subsections of Subtopic 825-10 for guidance about electing at initial recognition to subsequently measure financial instruments and certain other contracts at fair value.
","snippet":"Contributions received shall be measured at their fair values. Topic 820 establishes a framework for measuring fair value. See the Fair Value Option Subsections of Subtopic 825-10 for guidance about electing at initial r…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1b3e31f5176bf768678028b153abcd537ae58a0fb3c661e681b2e383ddede385","downloaded_from":"2026-09-10T00:51:35.495Z","last_downloaded_at":"2026-09-10T00:51:35.495Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479104","source_sha256":"1bab2705dae5579b4d198be5dfc8243c31c50904d1e77d023b8005b0449602ca"}},{"citation":"605-958-30-3","para":"30-3","html":"
Paragraph 820-10-35-2B states that a fair value measurement takes into account the effect of a restriction on the sale or use of an asset if market participants would take into account the effect of the restriction when pricing the asset. Example 6 (see paragraph 820-10-55-51) illustrates that restrictions that are a characteristic of an asset, and, therefore, would transfer to a market participant, are the only restrictions reflected in fair value. Donor restrictions that are specific to the donee are reflected in the classification of net assets, not in the measurement of fair value.
","snippet":"Paragraph 820-10-35-2B states that a fair value measurement takes into account the effect of a restriction on the sale or use of an asset if market participants would take into account the effect of the restriction when …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:10fa3f0ba6e61908dcf6acd4580df96f6e1d82bde036d7efac605c2e5a40fa5d","downloaded_from":"2026-09-10T00:51:35.495Z","last_downloaded_at":"2026-09-10T00:51:35.495Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479104","source_sha256":"1bab2705dae5579b4d198be5dfc8243c31c50904d1e77d023b8005b0449602ca"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c6547dfcc6cbc17559d86dbf64ed9cb34d15b70424b20ee62ff0613596342d6","downloaded_from":"2026-09-10T00:51:35.495Z","last_downloaded_at":"2026-09-10T00:51:35.495Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479104","source_sha256":"1bab2705dae5579b4d198be5dfc8243c31c50904d1e77d023b8005b0449602ca"}},{"block":"Contributions Received","heading":"Unconditional Promises to Give","paragraphs":[{"citation":"605-958-30-4","para":"30-4","html":"
If present value techniques are used to measure the fair value of unconditional promises to give, the entity shall determine the amount and timing of the future cash flows of unconditional promises to give cash (or, for promises to give noncash assets, the quantity and nature of assets expected to be received). In making that determination, the entity shall consider all the elements in paragraph 820-10-55-5, including the following:
  1. a
    When the receivable is expected to be collected
  2. b
    The creditworthiness of the other parties
  3. c
    The entity's past collection experience
  4. d
    The entity's policies concerning the enforcement of promises to give
  5. e
    Expectations about possible variations in the amount or timing of the cash flows (that is, the uncertainty inherent in the cash flows)
  6. f
    Other factors concerning the receivable's collectibility.
","snippet":"If present value techniques are used to measure the fair value of unconditional promises to give, the entity shall determine the amount and timing of the future cash flows of unconditional promises to give cash (or, for …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e0709eb6a4c21d26f2fffbaca60854e093b72074bdf776bb0a649966f19ec1e","downloaded_from":"2026-09-10T00:51:35.495Z","last_downloaded_at":"2026-09-10T00:51:35.495Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479104","source_sha256":"1bab2705dae5579b4d198be5dfc8243c31c50904d1e77d023b8005b0449602ca"}},{"citation":"605-958-30-5","para":"30-5","html":"
If present value techniques are used to measure fair value, the present value of unconditional promises to give should be measured using a discount rate that is consistent with the general principles for present value measurement discussed in paragraphs
820-10-55-5 through 55-9
. In conformity with paragraph 835-30-25-11, the discount rate shall be determined at the time the unconditional promise to give is initially recognized and shall not be revised subsequently unless the entity has elected to measure the promise to give at fair value in conformity with the Fair Value Option Subsections of Subtopic 825-10.
","snippet":"If present value techniques are used to measure fair value, the present value of unconditional promises to give should be measured using a discount rate that is consistent with the general principles for present value me…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:783fb3777217ef14b63eeb5485354eab770b5d4b7bd901f6cfaa9f16a55b5e98","downloaded_from":"2026-09-10T00:51:35.495Z","last_downloaded_at":"2026-09-10T00:51:35.495Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479104","source_sha256":"1bab2705dae5579b4d198be5dfc8243c31c50904d1e77d023b8005b0449602ca"}},{"citation":"605-958-30-6","para":"30-6","html":"
Unconditional promises to give that are expected to be collected in less than one year may be measured at net realizable value because that amount results in a reasonable estimate of fair value.
","snippet":"Unconditional promises to give that are expected to be collected in less than one year may be measured at net realizable value because that amount results in a reasonable estimate of fair value.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d107f20fdc4febebc92cfeaec1e5ddb65e9e83048b68a4d8649a816befd4bdcd","downloaded_from":"2026-09-10T00:51:35.495Z","last_downloaded_at":"2026-09-10T00:51:35.495Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479104","source_sha256":"1bab2705dae5579b4d198be5dfc8243c31c50904d1e77d023b8005b0449602ca"}},{"citation":"605-958-30-7","para":"30-7","html":"
If a promise to give has not previously been recognized as contribution revenue because it was conditional, fair value shall be measured when the conditions are met.
","snippet":"If a promise to give has not previously been recognized as contribution revenue because it was conditional, fair value shall be measured when the conditions are met.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d7b17db4b50697d781d13422a404dcee516936e086dda5b913d22b67e78f3a4a","downloaded_from":"2026-09-10T00:51:35.495Z","last_downloaded_at":"2026-09-10T00:51:35.495Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479104","source_sha256":"1bab2705dae5579b4d198be5dfc8243c31c50904d1e77d023b8005b0449602ca"}},{"citation":"605-958-30-8","para":"30-8","html":"
A present value technique is one valuation technique for measuring the fair value of an unconditional promise to give noncash assets; other valuation techniques also are available, as described in Topic 820. If present value techniques are used, the fair value of contributions arising from unconditional promises to give noncash assets might be determined based on the present value of the projected fair value of the underlying noncash assets at the date that those assets are expected to be received (that projected fair value is referred to in this Section as the future fair value) and in the quantities that those assets are expected to be received, if the date is one year or more after the financial statement date. Both the likelihood of the promise being fulfilled and the future fair value of those underlying assets, such as the future fair value per share of a promised equity security, should be considered in determining the future amount to be discounted. The quantity, nature, and timing of assets expected to be received, such as the number of shares of a promised equity security, the entity in which those shares represent an equity interest, and when those shares will be received should be considered in determining the likelihood of the promise being fulfilled. In cases in which the future fair value of the underlying asset is difficult to determine, the fair value of an unconditional promise to give noncash assets may be based on the fair value of the underlying asset at the date of initial recognition. No discount for the time value of money shall be reported if an asset's fair value at the date of initial recognition is used to measure the fair value of the contribution.
","snippet":"A present value technique is one valuation technique for measuring the fair value of an unconditional promise to give noncash assets; other valuation techniques also are available, as described in Topic 820. If present v…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:221fbce6e028393933be6cef1c3ed1eeadb19e6c2d918e7dc221d0091a76ce53","downloaded_from":"2026-09-10T00:51:35.495Z","last_downloaded_at":"2026-09-10T00:51:35.495Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479104","source_sha256":"1bab2705dae5579b4d198be5dfc8243c31c50904d1e77d023b8005b0449602ca"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8035c2d28411b1eb5db8a8bdd2590ac4adf277f116df8b76a4a902baf0fe5853","downloaded_from":"2026-09-10T00:51:35.495Z","last_downloaded_at":"2026-09-10T00:51:35.495Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479104","source_sha256":"1bab2705dae5579b4d198be5dfc8243c31c50904d1e77d023b8005b0449602ca"}},{"block":"Contributions Received","heading":"Inventory Items","paragraphs":[{"citation":"605-958-30-9","para":"30-9","html":"
Inputs for measuring fair value of contributed inventory items may be obtained from published catalogs, vendors, independent appraisals, and other sources. If methods such as estimates, averages, or computational approximations, such as average value per pound or subsequent sales, can reduce the cost of measuring the fair value of inventory, use of those methods is appropriate, provided the methods are applied consistently, and the results of applying those methods are reasonably expected not to be materially different from the results of a detailed measurement of the fair value of contributed inventory.
","snippet":"Inputs for measuring fair value of contributed inventory items may be obtained from published catalogs, vendors, independent appraisals, and other sources. If methods such as estimates, averages, or computational approxi…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a6c11eff06e8d9f342900c095e836b939805da6dd0d62a836dc175f357906643","downloaded_from":"2026-09-10T00:51:35.495Z","last_downloaded_at":"2026-09-10T00:51:35.495Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479104","source_sha256":"1bab2705dae5579b4d198be5dfc8243c31c50904d1e77d023b8005b0449602ca"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3895446ef3d937289ffd67e8484a1e65126cec040b9240d8ace5049094256223","downloaded_from":"2026-09-10T00:51:35.495Z","last_downloaded_at":"2026-09-10T00:51:35.495Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479104","source_sha256":"1bab2705dae5579b4d198be5dfc8243c31c50904d1e77d023b8005b0449602ca"}},{"block":"Contributions Received","heading":"Contributed Services","paragraphs":[{"citation":"605-958-30-10","para":"30-10","html":"
Contributions of services that create or enhance nonfinancial assets may be measured by referring to either the fair value of the services received or the fair value of the asset or of the asset enhancement resulting from the services. Fair value should be used for the measure regardless of whether the NFP could afford to purchase the services at their fair value.
","snippet":"Contributions of services that create or enhance nonfinancial assets may be measured by referring to either the fair value of the services received or the fair value of the asset or of the asset enhancement resulting fro…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c491ee9831f487d5b09d049df767c1dfc6e57a50f3b0b2fdc0495b6235f96070","downloaded_from":"2026-09-10T00:51:35.495Z","last_downloaded_at":"2026-09-10T00:51:35.495Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479104","source_sha256":"1bab2705dae5579b4d198be5dfc8243c31c50904d1e77d023b8005b0449602ca"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:27ccc087bb662bac38303979967c9ed18405b19abc5393440416f78ea810c673","downloaded_from":"2026-09-10T00:51:35.495Z","last_downloaded_at":"2026-09-10T00:51:35.495Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479104","source_sha256":"1bab2705dae5579b4d198be5dfc8243c31c50904d1e77d023b8005b0449602ca"}},{"block":"Contributions Received","heading":"Gifts in Kind","paragraphs":[{"citation":"605-958-30-11","para":"30-11","html":"
Gifts in kind that can be used or sold shall be measured at fair value. In determining fair value, entities should consider the quality and quantity of the gifts, as well as any applicable discounts that would have been received by the entity, including discounts based on that quantity if the assets had been acquired in exchange transactions. Fair value would generally not increase when a gift in kind is passed from one entity to another. However, fair value could increase if an entity adds value to the gift, such as by cleaning and packaging the gift. Any increases should be evaluated to determine whether the entity did, in fact, add to the fair value of the assets.
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Both the liability and the assets shall be measured at the fair value of the assets received from the donor.
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Both the liability and the assets shall be measured at the fair value of the assets received from the donor.
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If the beneficiary has an unconditional right to receive all or a portion of the specified cash flows from a charitable trust or other identifiable pool of assets, the beneficiary shall measure that beneficial interest at fair value. The fair value of a perpetual trust held by a third party generally can be measured using the fair value of the assets contributed to the trust, unless facts and circumstances indicate that the fair value of the beneficial interest differs from the fair value of the assets contributed to the trust. If the beneficiary recognizes a receivable pursuant to paragraph 958-605-25-30, the beneficiary shall measure its rights to the assets held by a recipient entity at fair value in accordance with paragraph 958-605-30-2 and paragraphs
958-605-30-4 through 30-7
for unconditional promises to give.
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See Section 958-310-35-4 for subsequent measurement guidance for unconditional promises to give.
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Pursuant to paragraph 958-605-25-13, if the maker of a conditional promise to give transfers assets before specified conditions are substantially met, the transfer shall be recognized by the recipient as a refundable advance, a liability. When the conditions are substantially met, the refundable advance shall be recognized as revenue or gain.
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If the beneficiary has an unconditional right to receive all or a portion of the specified cash flows from a charitable trust or other identifiable pool of assets, the beneficiary shall subsequently remeasure that beneficial interest at fair value (see paragraph 958-30-35-10). The fair value of a perpetual trust held by a third party generally can be measured using the fair value of the assets of the trust at the date of remeasurement, unless facts and circumstances indicate that the fair value of the beneficial interest differs from the fair value of the assets contributed to the trust. Annual distributions from a perpetual trust held by a third party are reported as investment income.
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Resources received in exchange transactions shall be classified as revenues in the net assets without donor restrictions class, even in circumstances in which resource providers place limitations on the use of the resources. For example, resources received from governments in exchange transactions in which those governments have placed limitations on the use of the resources shall be reported as revenues in the net assets without donor restrictions class, because those limitations are not donor-imposed restrictions on contributions. See paragraph 958-210-50-2 for additional information about significant contractual limitations.
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Paragraph superseded by Accounting Standards Update No. 2014-09.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b3a652319d42b18deed2e1b00079d7777c9be506c5fad5dedb4a1421f7779c0","downloaded_from":"2026-09-10T00:51:42.182Z","last_downloaded_at":"2026-09-10T00:51:42.182Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477516","source_sha256":"2d83c132e52983971b389b85d88f06796dba04a03cb00a749ec13707fc4171f1"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e8349bf07a20ad3b2dddb239ff103edcc514d36a75528eea957925f833bd9ba9","downloaded_from":"2026-09-10T00:51:42.182Z","last_downloaded_at":"2026-09-10T00:51:42.182Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477516","source_sha256":"2d83c132e52983971b389b85d88f06796dba04a03cb00a749ec13707fc4171f1"}},{"block":"Contributions Received","heading":null,"paragraphs":[{"citation":"605-958-45-3","para":"45-3","html":"
A not-for-profit entity (NFP) shall distinguish between contributions received with donor-imposed restrictions and those received without donor-imposed restrictions. The former shall be reported as donor-restricted support that increases net assets with donor restrictions. The latter shall be reported as support that increases net assets without donor restrictions.
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A restriction on an NFP's use of the assets contributed results either from a donor's explicit stipulation or from circumstances surrounding the receipt of the contribution that make clear the donor's implicit restriction on use.
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An NFP may elect a policy to report donor-restricted contributions whose restrictions are met in the same reporting period as the revenue is recognized as support within net assets without donor restrictions provided that the NFP has a similar policy for reporting investment gains and income (see paragraph 958-220-45-24), reports consistently from period to period, and discloses its accounting policy.
","snippet":"An NFP may elect a policy to report donor-restricted contributions whose restrictions are met in the same reporting period as the revenue is recognized as support within net assets without donor restrictions provided tha…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aa404afe33ed0ec555ea13b7d81d8bd67a3f47c539bd79344300b19eacbd3b26","downloaded_from":"2026-09-10T00:51:42.182Z","last_downloaded_at":"2026-09-10T00:51:42.182Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477516","source_sha256":"2d83c132e52983971b389b85d88f06796dba04a03cb00a749ec13707fc4171f1"}},{"citation":"605-958-45-4B","para":"45-4B","html":"
An NFP may elect the policy described in paragraph 958-605-45-4A for donor-restricted contributions that were initially conditional contributions (the condition has been met) without also having to elect it for other donor-restricted contributions or investment gains and income provided that the NFP reports consistently from period to period and discloses its accounting policy.
","snippet":"An NFP may elect the policy described in paragraph 958-605-45-4A for donor-restricted contributions that were initially conditional contributions (the condition has been met) without also having to elect it for other don…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7250eab44935bf32409820ab1a1d6f447c355c8304363b71f4d8f4be8c7c1d83","downloaded_from":"2026-09-10T00:51:42.182Z","last_downloaded_at":"2026-09-10T00:51:42.182Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477516","source_sha256":"2d83c132e52983971b389b85d88f06796dba04a03cb00a749ec13707fc4171f1"}},{"citation":"605-958-45-5","para":"45-5","html":"
Receipts of unconditional promises to give with payments due in future periods shall be reported as donor-restricted support unless explicit donor stipulations or circumstances surrounding the receipt of a promise make clear that the donor intended it to be used to support activities of the current period. It is reasonable to assume that by specifying future payment dates, donors indicate that their gifts are to support activities in each period in which a payment is scheduled. For example, receipts of unconditional promises to give cash in future years generally increase net assets with donor restrictions.
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Gifts of long-lived assets received without stipulations about how long the donated asset must be used shall be reported as revenue without donor restrictions.Gifts of cash or other assets restricted to acquire long-lived assets shall initially be reported as donor-restricted support and shall be released from restrictions by reclassifying net assets with donor restrictions to net assets without donor restrictions when the asset is acquired and placed in service in accordance with paragraph 958-360-45-1A, unless the donor also has placed a time restriction on the use of the long-lived asset, in which case the release occurs over the life of the time restriction. (Pursuant to paragraph 958-205-45-12, all NFPs are not permitted to imply a time restriction that expires over the useful life of a long-lived asset.)
","snippet":"Gifts of long-lived assets received without stipulations about how long the donated asset must be used shall be reported as revenue without donor restrictions.Gifts of cash or other assets restricted to acquire long-live…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:760077f4da6b643073e2ae8b586cc9f3edae2c1cbda6e45132e521db1415f378","downloaded_from":"2026-09-10T00:51:42.182Z","last_downloaded_at":"2026-09-10T00:51:42.182Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477516","source_sha256":"2d83c132e52983971b389b85d88f06796dba04a03cb00a749ec13707fc4171f1"}},{"citation":"605-958-45-7","para":"45-7","html":"
Pursuant to paragraph 958-220-45-3, reclassifications of net assets for expirations of donor-imposed restrictions are reported separately from other transactions.
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An NFP shall present contributed nonfinancial assets as a separate line item in the statement of activities, apart from contributions of cash and other financial assets. See paragraph 958-605-50-1A for disclosure requirements for contributed nonfinancial assets.
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A specified beneficiary shall classify the contribution of a perpetual interest in a trust held by a third party as donor-restricted support that is perpetual in nature, because the trust is similar to a donor-restricted endowment that is perpetual in nature that the not-for-profit entity (NFP) does not control, rather than a multiyear promise to give. Any distributions from the trust that are free of purpose or time restrictions shall be reported as net assets without donor restrictions. Any distributions from the trust that are restricted for a particular time or purpose shall be reported as net assets with donor restrictions and released from restrictions when the time has elapsed or the purpose has been met by the NFP.
","snippet":"A specified beneficiary shall classify the contribution of a perpetual interest in a trust held by a third party as donor-restricted support that is perpetual in nature, because the trust is similar to a donor-restricted…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8cd9e6b7f96af4209dfdbe396c719f23b471e70834928d830cbff05d2fb54365","downloaded_from":"2026-09-10T00:51:42.182Z","last_downloaded_at":"2026-09-10T00:51:42.182Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477516","source_sha256":"2d83c132e52983971b389b85d88f06796dba04a03cb00a749ec13707fc4171f1"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e9836bdfea85958a5a8973d4fe64b5845efafef61894e06a7b7d14ef068c9e38","downloaded_from":"2026-09-10T00:51:42.182Z","last_downloaded_at":"2026-09-10T00:51:42.182Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477516","source_sha256":"2d83c132e52983971b389b85d88f06796dba04a03cb00a749ec13707fc4171f1"}},{"block":"Transfers of Assets to a Not-for-Profit Entity or Charitable Trust That Raises or Holds Contributions for Others","heading":"Reporting Results of Fundraising Efforts in the Financial Statements","paragraphs":[{"citation":"605-958-45-9","para":"45-9","html":"
Recipient entities that solicit and collect cash, products, or services and distribute those assets for charitable purposes to beneficiaries specified by the donor may desire to report the results of total campaign efforts to the users of financial statements. Although the receipt of the transferred assets is an inflow of assets from activities that constitute the entity's ongoing major or central operations, that inflow is accompanied by an offsetting liability to the specified beneficiary. Consequently, the receipt of the transferred assets is not revenue.
","snippet":"Recipient entities that solicit and collect cash, products, or services and distribute those assets for charitable purposes to beneficiaries specified by the donor may desire to report the results of total campaign effor…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:038f371b94ee04e040a6f9e60bb37f2b853d32c832949a42dd1d2044833143a3","downloaded_from":"2026-09-10T00:51:42.182Z","last_downloaded_at":"2026-09-10T00:51:42.182Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477516","source_sha256":"2d83c132e52983971b389b85d88f06796dba04a03cb00a749ec13707fc4171f1"}},{"citation":"605-958-45-10","para":"45-10","html":"
To the extent that an NFP's activities include raising and distributing cash, the total amounts raised and distributed may be evident from a statement of cash flows prepared using the direct method for reporting operating cash flows. In addition, generally accepted accounting principles (GAAP) do not preclude entities from providing supplementary information or additional disclosures. An NFP may provide a schedule reflecting fundraising efforts or campaign accomplishments or may disclose total amounts raised on the statement of activities, provided that amounts raised in an agent, trustee, or intermediary capacity are not shown as revenues. See Example 3 (paragraph 958-220-55-8) for an illustration of three possible methods of displaying fundraising efforts in the revenue section of a statement of activities.
","snippet":"To the extent that an NFP's activities include raising and distributing cash, the total amounts raised and distributed may be evident from a statement of cash flows prepared using the direct method for reporting operatin…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac729b90a74e3b5845b3b0e0fb6e43d2e2e201fd8f20be759eab3bd86c2ed28f","downloaded_from":"2026-09-10T00:51:42.182Z","last_downloaded_at":"2026-09-10T00:51:42.182Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477516","source_sha256":"2d83c132e52983971b389b85d88f06796dba04a03cb00a749ec13707fc4171f1"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:45d8f658af37a6478f70926354b6ea05d5f992444d2d26125aca2f3feef935b5","downloaded_from":"2026-09-10T00:51:42.182Z","last_downloaded_at":"2026-09-10T00:51:42.182Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477516","source_sha256":"2d83c132e52983971b389b85d88f06796dba04a03cb00a749ec13707fc4171f1"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c22d4f2fd1a71959a465dbb0e3ac9cc37a225b85fd5ba464baf3452bf815e593","downloaded_from":"2026-09-10T00:51:42.182Z","last_downloaded_at":"2026-09-10T00:51:42.182Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477516","source_sha256":"2d83c132e52983971b389b85d88f06796dba04a03cb00a749ec13707fc4171f1"}},{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":"Contributions Received","heading":null,"paragraphs":[{"citation":"605-958-50-1","para":"50-1","html":"
Paragraph superseded by Accounting Standards Update No. 2020-07.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2020-07.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:20c47dba0a63385ec919133a391f275fc96c836bbd2479aac2d5089de049d01c","downloaded_from":"2026-09-10T00:51:45.621Z","last_downloaded_at":"2026-09-10T00:51:45.621Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479042","source_sha256":"1e1ddc00a25cc5c26c24d469d786ac7bb3bb1631ea44cb6ac88d961f7a7364d5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e31eafda1474b97d5e0133773b655e3a461943cd0cb1fd2fba4667421f41b12","downloaded_from":"2026-09-10T00:51:45.621Z","last_downloaded_at":"2026-09-10T00:51:45.621Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479042","source_sha256":"1e1ddc00a25cc5c26c24d469d786ac7bb3bb1631ea44cb6ac88d961f7a7364d5"}},{"block":"Contributions Received","heading":"Contributed Nonfinancial Assets","paragraphs":[{"citation":"605-958-50-1A","para":"50-1A","html":"
A not-for-profit entity (NFP) shall disclose in the notes to financial statements a disaggregation of the amount of contributed nonfinancial assets recognized within the statement of activities by category that depicts the type of contributed nonfinancial assets. For each category of contributed nonfinancial assets, an NFP also shall disclose the following:
  1. a
    Qualitative information about whether contributed nonfinancial assets were either monetized or utilized during the reporting period. If utilized, a description of the programs or other activities in which those assets were used shall be disclosed.
  2. b
    The NFP's policy (if any) about monetizing rather than utilizing contributed nonfinancial assets.
  3. c
    A description of any donor-imposed restrictions associated with the contributed nonfinancial assets.
  4. d
    A description of the valuation techniques and inputs used to arrive at a fair value measure in accordance with paragraph 820-10-50-2(bbb)(1), at initial recognition.
  5. e
    The principal market (or most advantageous market) used to arrive at a fair value measure if it is a market in which the recipient NFP is prohibited by a donor-imposed restriction from selling or using the contributed nonfinancial assets.
See paragraph 958-605-50-1B for additional disclosures for contributed services.
","snippet":"A not-for-profit entity (NFP) shall disclose in the notes to financial statements a disaggregation of the amount of contributed nonfinancial assets recognized within the statement of activities by category that depicts t…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac950d6435355b0768366c0039e70b5e127d39c43d5c0ce972f9ed63fb33d2b3","downloaded_from":"2026-09-10T00:51:45.621Z","last_downloaded_at":"2026-09-10T00:51:45.621Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479042","source_sha256":"1e1ddc00a25cc5c26c24d469d786ac7bb3bb1631ea44cb6ac88d961f7a7364d5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:957f66369d82165dcdfcd4ccb2e8e61b43e685a339b8c114023653da48326a33","downloaded_from":"2026-09-10T00:51:45.621Z","last_downloaded_at":"2026-09-10T00:51:45.621Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479042","source_sha256":"1e1ddc00a25cc5c26c24d469d786ac7bb3bb1631ea44cb6ac88d961f7a7364d5"}},{"block":"Contributions Received","heading":"Contributed Services","paragraphs":[{"citation":"605-958-50-1B","para":"50-1B","html":"
An entity (NFPs and business entities) that receives contributed services shall describe the programs or activities for which those services were used, including the nature and extent of contributed services received for the period and the amount recognized as revenues for the period. Entities are encouraged to disclose the fair value of contributed services received but not recognized as revenues if that is practicable. The nature and extent of contributed services received can be described by nonmonetary information, such as the number and trends of donated hours received or service outputs provided by volunteer efforts, or other monetary information, such as the dollar amount of contributions raised by volunteers. Disclosure of contributed services is required regardless of whether the services received are recognized as revenue in the financial statements.
","snippet":"An entity (NFPs and business entities) that receives contributed services shall describe the programs or activities for which those services were used, including the nature and extent of contributed services received for…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d235ebd441ef7830ab148faefe688defa0103cb64091d953533375cc01fcf5dd","downloaded_from":"2026-09-10T00:51:45.621Z","last_downloaded_at":"2026-09-10T00:51:45.621Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479042","source_sha256":"1e1ddc00a25cc5c26c24d469d786ac7bb3bb1631ea44cb6ac88d961f7a7364d5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:762f49a218e56ff0f959fb7f4cec104b4b4cc1d643932611245dfc8db07b50bf","downloaded_from":"2026-09-10T00:51:45.621Z","last_downloaded_at":"2026-09-10T00:51:45.621Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479042","source_sha256":"1e1ddc00a25cc5c26c24d469d786ac7bb3bb1631ea44cb6ac88d961f7a7364d5"}},{"block":"Contributions Received","heading":"Accounting Policies","paragraphs":[{"citation":"605-958-50-2","para":"50-2","html":"
When a not-for-profit entity (NFP) chooses to report donor-restricted contributionswhose restrictions are met in the same reporting period as support within net assets without donor restrictions in accordance with paragraph 958-605-45-4, it shall disclose its accounting policy.
","snippet":"When a not-for-profit entity (NFP) chooses to report donor-restricted contributionswhose restrictions are met in the same reporting period as support within net assets without donor restrictions in accordance with paragr…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b823659f8c7b47fe488a4ade04181883e9df686eee0b7d68a2438c7d19f4942","downloaded_from":"2026-09-10T00:51:45.621Z","last_downloaded_at":"2026-09-10T00:51:45.621Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479042","source_sha256":"1e1ddc00a25cc5c26c24d469d786ac7bb3bb1631ea44cb6ac88d961f7a7364d5"}},{"citation":"605-958-50-3","para":"50-3","html":"
Paragraph superseded by Accounting Standards Update No. 2016-14.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-14.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1a219c0cbae86440712c3cc4c4aef1a19759c3498de04c503d88f031a5c22c98","downloaded_from":"2026-09-10T00:51:45.621Z","last_downloaded_at":"2026-09-10T00:51:45.621Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479042","source_sha256":"1e1ddc00a25cc5c26c24d469d786ac7bb3bb1631ea44cb6ac88d961f7a7364d5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1dd622101eeddc3c012535e25747e38b6c681beb31b49481df1cfe5b78ffcb9c","downloaded_from":"2026-09-10T00:51:45.621Z","last_downloaded_at":"2026-09-10T00:51:45.621Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479042","source_sha256":"1e1ddc00a25cc5c26c24d469d786ac7bb3bb1631ea44cb6ac88d961f7a7364d5"}},{"block":"Transfers of Assets to a Not-for-Profit Entity or Charitable Trust That Raises or Holds Contributions for Others","heading":"Intermediary or Agent","paragraphs":[{"citation":"605-958-50-4","para":"50-4","html":"
An intermediary or other recipient entity shall disclose its accounting policy for recognizing nonfinancial assets that it accepts from a donor on behalf of a specified beneficiary.
","snippet":"An intermediary or other recipient entity shall disclose its accounting policy for recognizing nonfinancial assets that it accepts from a donor on behalf of a specified beneficiary.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:560a156ec906db6780e226047f7f299c047d6fd53b358ab6c71ae0bd205586c6","downloaded_from":"2026-09-10T00:51:45.621Z","last_downloaded_at":"2026-09-10T00:51:45.621Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479042","source_sha256":"1e1ddc00a25cc5c26c24d469d786ac7bb3bb1631ea44cb6ac88d961f7a7364d5"}},{"citation":"605-958-50-5","para":"50-5","html":"
Additional information about transactions in which a not-for-profit entity (NFP) acts as an agent, trustee, or intermediary may be required to be disclosed under Topic 850.
","snippet":"Additional information about transactions in which a not-for-profit entity (NFP) acts as an agent, trustee, or intermediary may be required to be disclosed under Topic 850.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fa1a66a1f6e18590b47ec5ce36ab7e6624c89de9ac7ed10caa35966d8362a9a7","downloaded_from":"2026-09-10T00:51:45.621Z","last_downloaded_at":"2026-09-10T00:51:45.621Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479042","source_sha256":"1e1ddc00a25cc5c26c24d469d786ac7bb3bb1631ea44cb6ac88d961f7a7364d5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:747a06cb2de25c9b8c14d4783214fd78385bd168fb04e2357f2c4ddc3ae05528","downloaded_from":"2026-09-10T00:51:45.621Z","last_downloaded_at":"2026-09-10T00:51:45.621Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479042","source_sha256":"1e1ddc00a25cc5c26c24d469d786ac7bb3bb1631ea44cb6ac88d961f7a7364d5"}},{"block":"Transfers of Assets to a Not-for-Profit Entity or Charitable Trust That Raises or Holds Contributions for Others","heading":"Transfer Specifying Transferor or Its Affiliate as Beneficiary","paragraphs":[{"citation":"605-958-50-6","para":"50-6","html":"
If an NFP transfers assets to a recipient entity and specifies itself or its affiliate as the beneficiary, it shall disclose the following information for each period for which a statement of financial position is presented:
  1. a
    The identity of the recipient entity to which the transfer was made
  2. b
    Whether variance power was granted to the recipient entity and, if so, a description of the terms of the variance power
  3. c
    The terms under which amounts will be distributed to the resource provider or its affiliate
  4. d
    The aggregate amount recognized in the statement of financial position for those transfers and whether that amount is recorded as an interest in the net assets of the recipient entity or as another asset (for example, as a beneficial interest in assets held by others or a refundable advance).
","snippet":"If an NFP transfers assets to a recipient entity and specifies itself or its affiliate as the beneficiary, it shall disclose the following information for each period for which a statement of financial position is presen…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:115ff1e3ea5cd9efe71d90641bcf3da745d2b1cda6ed82e03ba3b321ea0bfe28","downloaded_from":"2026-09-10T00:51:45.621Z","last_downloaded_at":"2026-09-10T00:51:45.621Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479042","source_sha256":"1e1ddc00a25cc5c26c24d469d786ac7bb3bb1631ea44cb6ac88d961f7a7364d5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a19533edca4593346154586a21ac92b5a0909aec48f41bdc8986238f2df5f67","downloaded_from":"2026-09-10T00:51:45.621Z","last_downloaded_at":"2026-09-10T00:51:45.621Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479042","source_sha256":"1e1ddc00a25cc5c26c24d469d786ac7bb3bb1631ea44cb6ac88d961f7a7364d5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ba7ebd9a8d9e06d0090e6e470799b7f0bd1d11c9cce1602977d827fe10cd9c5e","downloaded_from":"2026-09-10T00:51:45.621Z","last_downloaded_at":"2026-09-10T00:51:45.621Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479042","source_sha256":"1e1ddc00a25cc5c26c24d469d786ac7bb3bb1631ea44cb6ac88d961f7a7364d5"}},{"number":"55","label":"55 Implementation Guidance and Illustrations","anchor":"55-implementation-guidance-and-illustrations","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-958-55-1","para":"55-1","html":"
This Section, which is an integral part of the requirements of this Subtopic, provides general guidance to be used in distinguishing contributions from exchange transactions, including membership dues and agency transactions.
","snippet":"This Section, which is an integral part of the requirements of this Subtopic, provides general guidance to be used in distinguishing contributions from exchange transactions, including membership dues and agency transact…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f81fed91d60b4a005990f1def056a58c9ef7e59334c619a9008101333bee7dbb","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-1A","para":"55-1A","html":"
The following diagram illustrates the process for determining whether a transfer of assets to a recipient is a contribution, an exchange transaction, or another type of transaction and whether a contribution is conditional. The diagram also illustrates whether there is an associated donor restriction with a contribution.
","snippet":"The following diagram illustrates the process for determining whether a transfer of assets to a recipient is a contribution, an exchange transaction, or another type of transaction and whether a contribution is condition…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4abfca9629641441f1b55f5a407f6f4edf035ceb36b636d1feabae4f7e90aca","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3e04844fc42ccb367432d21c111dd9830e87f7927d6dfa2dfe7e20f78aa206a1","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"block":null,"heading":"Implementation Guidance","paragraphs":[{"citation":"605-958-55-2","para":"55-2","html":"
The accounting and reporting of grants, membership dues, and sponsorships is determined by the underlying substance of the transaction. Those terms are broadly used to refer not only to contributions but also to assets transferred in exchange transactions. A grant, sponsorship, or membership may be entirely a contribution, entirely an exchange, or a combination of the two; therefore, care must be taken in evaluating each grant, sponsorship, or membership agreement. In addition, those resource transfers may also have the characteristics of agency transactions.
","snippet":"The accounting and reporting of grants, membership dues, and sponsorships is determined by the underlying substance of the transaction. Those terms are broadly used to refer not only to contributions but also to assets t…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:38cc78ca67dc0dda83a1c921f611de0b7cd9e766ace84bc0c7ab42275a5887b0","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-2A","para":"55-2A","html":"
The implementation guidance is organized as follows:
  1. a
    Distinguishing contributions from exchange transactions (see paragraphs
    958-605-55-3A through 55-7
    )
  2. b
    Distinguishing the contribution portion of membership dues (see paragraphs
    958-605-55-9 through 55-12
    )
  3. c
    Distinguishing contributions from agency transactions (see paragraph 958-605-55-13).
","snippet":"The implementation guidance is organized as follows:\n(a) Distinguishing contributions from exchange transactions (see paragraphs 958-605-55-3A through 55-7)\n(b) Distinguishing the contribution portion of membership dues …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d0ad6fed18b9d901a131db78463898fc4e608e432c1aa7272c2cbfe28f491a11","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-3","para":"55-3","html":"
Paragraph superseded by Accounting Standards Update No. 2018-08.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-08.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:137be1924644df399b62f967e1257f82fe8fbdd7d96a9f384b99c831b9dfe1e4","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-3A","para":"55-3A","html":"
The guidance in this Subtopic about distinguishing between contributions and exchange transactions applies to both a resource provider (for example, a corporate foundation, a corporation, or a not-for-profit entity [NFP]) and a recipient.
","snippet":"The guidance in this Subtopic about distinguishing between contributions and exchange transactions applies to both a resource provider (for example, a corporate foundation, a corporation, or a not-for-profit entity [NFP]…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6379e666f12562c2cb89d09e73be98b89d03f73be12e5d5801512436c3469df2","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-4","para":"55-4","html":"
Foundations, business entities, and other types of entities may provide resources to NFPs or business entities under programs referred to as grants, awards, or sponsorships. Those asset transfers are contributions if the resource providers do not receive commensurate value in exchange for the assets transferred or if the value received by the resource providers is incidental to the potential public benefit from using the assets transferred. A grant made by a resource provider to an NFP would likely be a contribution if the activity specified by the grant is to be planned and carried out by the NFP and the NFP has the right to the benefits of carrying out the activity. If, however, the grant is made by a resource provider that provides materials to be tested in the activity and that retains the right to any patents or other results of the activity, the grant would likely be an exchange transaction. A careful assessment of the characteristics of the transaction, from the perspectives of both the resource provider and the recipient, is necessary to determine whether a contribution has occurred.
","snippet":"Foundations, business entities, and other types of entities may provide resources to NFPs or business entities under programs referred to as grants, awards, or sponsorships. Those asset transfers are contributions if the…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f1e9f7a8892c3ed008529d49ad10acf1596c70904726c516a3c60119871f5fb3","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-5","para":"55-5","html":"
For example, a resource provider may sponsor research and development activities at a research university and retain proprietary rights or other privileges, such as patents, copyrights, or advance and exclusive knowledge of the research outcomes. The research outcomes may be intangible, uncertain, or difficult to measure, and may be perceived by the university as a sacrifice of little or no value; however, their value often is commensurate with the value that a resource provider expects in exchange. Similarly, a resource provider may sponsor research and development activities and specify the protocol of the testing so the research outcomes are particularly valuable to the resource provider. Those transactions are not contributions if their potential public benefits are secondary to the potential proprietary benefits to the resource providers.
","snippet":"For example, a resource provider may sponsor research and development activities at a research university and retain proprietary rights or other privileges, such as patents, copyrights, or advance and exclusive knowledge…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f9c2eb75b1e90af693eebe424df23fc706f3df0c315b33426413d8dcf93511e1","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-6","para":"55-6","html":"
Moreover, a single transaction may be in part an exchange and in part a contribution. For example, if a donor transfers a building to an entity at a price significantly lower than its fair value and no unstated rights or privileges are involved, the transaction is in part an exchange of assets and in part a contribution to be accounted for as required by the Contributions Received Subsections of this Subtopic. See paragraphs
958-720-45-18 through 45-19
for premiums provided to donors and Example 4 (paragraphs
958-220-55-11 through 55-15
) for direct benefits provided to donors at special events.
","snippet":"Moreover, a single transaction may be in part an exchange and in part a contribution. For example, if a donor transfers a building to an entity at a price significantly lower than its fair value and no unstated rights or…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:942c4f71226c360e6b7399f4ac65a91a27920c30a7a37550f601a21b988523d0","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-7","para":"55-7","html":"
Example 1 (see paragraph 958-30-55-2) and paragraphs 958-605-55-13A through 55-14I illustrate the need to assess the relevant facts and circumstances to distinguish between the receipt of resources in an exchange and the receipt of resources in a contribution.
","snippet":"Example 1 (see paragraph 958-30-55-2) and paragraphs 958-605-55-13A through 55-14I illustrate the need to assess the relevant facts and circumstances to distinguish between the receipt of resources in an exchange and the…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ea5dbb90a230db1d69fb03398c12461813dacae46492d974f5e5b0b130255362","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-8","para":"55-8","html":"
Paragraph superseded by Accounting Standards Update No. 2018-08.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-08.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e353e1af0813b5677ade0f3799112dffee06bcb6afbf295d85e75775336e2d71","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-9","para":"55-9","html":"
The term members is used broadly by some NFPs to refer to their donors and by other NFPs to refer to individuals or other entities that pay dues in exchange for a defined set of benefits. Some NFPs receive dues from their members. These transfers often have elements of both a contribution and an exchange transaction because members receive tangible or intangible benefits from their membership in the NFP. Usually, the determination of whether membership dues are contributions rests on whether the value received by the member is commensurate with the dues paid.
","snippet":"The term members is used broadly by some NFPs to refer to their donors and by other NFPs to refer to individuals or other entities that pay dues in exchange for a defined set of benefits. Some NFPs receive dues from thei…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ff5686e947a3316525c2619daca4a93cb778e0a59b17d7dc577a891417fec571","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-10","para":"55-10","html":"
For example, if an NFP has annual dues of $100 and the only benefit members receive is a monthly newsletter with a fair value of $25, $25 of the dues are received in an exchange transaction and should be recognized as revenue as the earnings process is completed and $75 of the dues are a contribution. (See paragraph 958-605-25-1 for recognition of the exchange portion of membership dues. See the Contributions Received Subsections of this Subtopic for the reporting of the contribution portion.)
","snippet":"For example, if an NFP has annual dues of $100 and the only benefit members receive is a monthly newsletter with a fair value of $25, $25 of the dues are received in an exchange transaction and should be recognized as re…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d393b2720793c48d65c9a61d71895ff461956a9983d334ac578ce484bbde17cc","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-11","para":"55-11","html":"
Member benefits generally have value regardless of how often (or whether) the benefits are used. For example, most would agree that a health club membership is an exchange transaction, even if the member stops using the facilities before the completion of the membership period. It may be difficult, however, to measure the benefits members receive and to determine whether the value of those benefits is approximately equal to the dues paid by the members.
","snippet":"Member benefits generally have value regardless of how often (or whether) the benefits are used. For example, most would agree that a health club membership is an exchange transaction, even if the member stops using the …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e1dadc0f4fafd35520ebfac90bf7a16d5a43cf0f5e44a94cd2fa8d970f96b769","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-12","para":"55-12","html":"
The following table contains a list of indicators that may be helpful in determining whether membership dues are contributions, exchange transactions, or a combination of both. Depending on the facts and circumstances, some indicators may be more significant than others; however, no single indicator is determinative of the classification of a particular transaction.
","snippet":"The following table contains a list of indicators that may be helpful in determining whether membership dues are contributions, exchange transactions, or a combination of both. Depending on the facts and circumstances, s…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f43c6e208ae266a0d757957f40d27dc17d6264b032d31f5e7df8564444a73c9","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-13","para":"55-13","html":"
A transfer of assets may appear to be a contribution if a donor uses a recipient entity as its intermediary, agent, or trustee to transfer assets to a third-party donee, particularly if the recipient entity indirectly achieves its mission by disbursing the assets. Although the transaction between the donor and the donee may be a contribution, the transfer of assets from the donor is not a contribution received by the recipient entity, and the transfer of assets to the donee is not a contribution made by the recipient entity. (See the Transfers of Assets to a Not-for-Profit Entity or Charitable Trust that Raises or Holds Contributions for Others Subsection of this Section for implementation guidance on and illustrations of agency transactions.)
","snippet":"A transfer of assets may appear to be a contribution if a donor uses a recipient entity as its intermediary, agent, or trustee to transfer assets to a third-party donee, particularly if the recipient entity indirectly ac…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8536137f44ffe6b4e07b407d2938151f928e7454741d17883a72ebb3cf8a31d2","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a9c7952099b290c5851a2b08e135d2d237e5b98ce44171f6e138bbc14cae07e0","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"block":null,"heading":"Illustrations","paragraphs":[{"citation":"605-958-55-13A","para":"55-13A","html":"
Examples 1 through 5 illustrate the guidance in Section 958-605-15 for determining whether a transaction is an exchange or a contribution. The analysis in each Example is not intended to represent the only manner in which the guidance could be applied, and the Examples are not intended to apply to only a specific illustration. Although some aspects of the Examples may be present in actual fact patterns, all relevant facts and circumstances of a particular fact pattern should be evaluated when applying the guidance in this Subtopic. The guidance in these Examples about distinguishing between contributions and exchange transactions applies to both a resource provider (for example, a corporate foundation, a corporation, or an NFP) and a recipient.
","snippet":"Examples 1 through 5 illustrate the guidance in Section 958-605-15 for determining whether a transaction is an exchange or a contribution. The analysis in each Example is not intended to represent the only manner in whic…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2da813588f72635f33c8bccfd33750d84b4c2cb59676b5172c91046e3edf617a","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-14","para":"55-14","html":"
Not-for-Profit Entity A (NFP A) is a large research university with a cancer research center. NFP A regularly conducts research to discover more effective methods of treating cancer and often receives contributions to support its efforts. NFP A receives resources from a pharmaceutical entity to finance the costs of a clinical trial of an experimental cancer drug the pharmaceutical entity developed. The pharmaceutical entity specifies the protocol of the testing, including the number of participants to be tested, the dosages to be administered, and the frequency and nature of follow-up examinations. The pharmaceutical entity requires a detailed report of the test outcome within two months of the test's conclusion. Additionally, the rights to the results of the study belong to the pharmaceutical entity.
","snippet":"Not-for-Profit Entity A (NFP A) is a large research university with a cancer research center. NFP A regularly conducts research to discover more effective methods of treating cancer and often receives contributions to su…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:56d9e93b0b94d45e9a7c19b43b74b3cbf240e509b2b9affac62e3eb2ac0c6d2a","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-14A","para":"55-14A","html":"
Because the results of the clinical trial have particular commercial value for the pharmaceutical entity, the pharmaceutical entity is receiving commensurate value as the resource provider. Therefore, the receipt of the resources is not a contribution received by NFP A, nor is the disbursement of the resources a contribution made by the pharmaceutical entity. See paragraph 958-605-15-5A.
","snippet":"Because the results of the clinical trial have particular commercial value for the pharmaceutical entity, the pharmaceutical entity is receiving commensurate value as the resource provider. Therefore, the receipt of the …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6be6af67240af4cb63cb32de1e2621dadb58c2fce1d49bc4d565319cda25f08e","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-14B","para":"55-14B","html":"
Student L is enrolled at University A. Student L's total tuition charged for the semester is $30,000. Student L received a grant in the amount of $2,000 to use toward the tuition fee, which is paid directly by the grantor to University A.
","snippet":"Student L is enrolled at University A. Student L's total tuition charged for the semester is $30,000. Student L received a grant in the amount of $2,000 to use toward the tuition fee, which is paid directly by the granto…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d326119c46010df64477670ff9deb0812e85b0d2761f3f2ff114bc218cb10af","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-14C","para":"55-14C","html":"
The grant was awarded to Student L, not to University A. University A entered into an exchange transaction with Student L and accounts for the $30,000 of revenue in accordance with the guidance in the appropriate Subtopic. The $2,000 grant does not create additional revenue but, rather, serves as a partial payment against the $30,000 due to University A. Student L is an identified customer of University A who is receiving the benefit from the grant transaction. See paragraph 958-605-15-6(e).
","snippet":"The grant was awarded to Student L, not to University A. University A entered into an exchange transaction with Student L and accounts for the $30,000 of revenue in accordance with the guidance in the appropriate Subtopi…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e9db6dc40dbcb7df47ac61bbc4530fcbdcb9b528c8504226b4efe32e337d2dc2","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-14D","para":"55-14D","html":"
Patient R is a patient at Hospital B. The total amount due for services rendered is $10,000. Patient R has Medicare, and it covers $8,000 of the services, which is paid directly by the government to Hospital B. Hospital B bills Patient R for $2,000.
","snippet":"Patient R is a patient at Hospital B. The total amount due for services rendered is $10,000. Patient R has Medicare, and it covers $8,000 of the services, which is paid directly by the government to Hospital B. Hospital …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f573528682245ed82a9bff225fb39b0f4f08cfd034e1a5e04ced72b2ed00d2d3","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-14E","para":"55-14E","html":"
Medicare is a form of insurance. Hospital B has a contract with a customer (Patient R) and determines that the $10,000 should be accounted for as an exchange transaction in accordance with the guidance in the appropriate Topic. The Medicare payment of $8,000 and Patient R's payment of $2,000 serve as a payment source for services rendered in the amount of $10,000 owed to Hospital B. The payment to Hospital B relates to an existing exchange transaction between Hospital B and an identified customer (Patient R). See paragraph 958-605-15-6(e).
","snippet":"Medicare is a form of insurance. Hospital B has a contract with a customer (Patient R) and determines that the $10,000 should be accounted for as an exchange transaction in accordance with the guidance in the appropriate…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3313c4dea6fb5576044222cc69ccefe95be4b44b230603f8108cca33364e5e5d","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-14F","para":"55-14F","html":"
The local government provided funding to NFP C to perform a research study on the benefits of a longer school year. The agreement requires NFP C to plan the study, perform the research, and summarize and submit the research to the local government. The local government retains all rights to the study.
","snippet":"The local government provided funding to NFP C to perform a research study on the benefits of a longer school year. The agreement requires NFP C to plan the study, perform the research, and summarize and submit the resea…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b57550d582cdf70d16875d7ae54dc312baa93df970d759beb2dc5d0fb6fd76a5","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-14G","para":"55-14G","html":"
NFP C concludes that this is a procurement arrangement in which commensurate value is being exchanged between two parties and that it should follow the relevant guidance for exchange transactions. NFP C is to perform a research study for the local government and turn over a summary of the study's findings to the local government. The local government retains the rights to the study. See paragraph 958-605-15-5A(c).
","snippet":"NFP C concludes that this is a procurement arrangement in which commensurate value is being exchanged between two parties and that it should follow the relevant guidance for exchange transactions. NFP C is to perform a r…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9315d0f4e3f8805c956414ef1a19f1c7034e1501896b232574ebf2c4f2b21b61","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-14H","para":"55-14H","html":"
University D applied for and was awarded a grant from the federal government. University D must follow the rules and regulations established by the Office of Management and Budget of the federal government and the federal awarding agency. University D is required to incur qualifying expenses to be entitled to the assets. Any unspent money during the grant period is forfeited, and University D is required to return any advanced funding that does not have related qualifying expenses. University D also is required to submit a summary of research findings to the federal government, but University D retains the rights to the findings and has permission to publish the findings if it desires.
","snippet":"University D applied for and was awarded a grant from the federal government. University D must follow the rules and regulations established by the Office of Management and Budget of the federal government and the federa…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:41a6afd4c4dca02730bff23666fc7572a57b5d3e99c3c379c7f0dce6a7871027","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-14I","para":"55-14I","html":"
University D concludes that this grant is not a transaction in which there is commensurate value being exchanged. The federal government, as the resource provider, does not receive direct commensurate value in exchange for the assets provided to University D because University D retains all rights to the research and findings. University D and the public receive the primary benefit of any findings, and the federal government receives an indirect benefit because the research and findings serve the general public. Thus, University D determines that this grant should be accounted for under the contribution guidance in this Subtopic. See paragraph 958-605-15-5A(a).
","snippet":"University D concludes that this grant is not a transaction in which there is commensurate value being exchanged. The federal government, as the resource provider, does not receive direct commensurate value in exchange f…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e522288b45c36ac39261080effd4026e5ce0ef6a867f143a476ad0771e6a24df","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f8ee545fd49f88d27da31ab37051db0496cb333fbabdec0421568905bb803ccb","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"block":"Contributions Received","heading":"Implementation Guidance","paragraphs":[{"citation":"605-958-55-15","para":"55-15","html":"
Distinguishing between a condition stipulated by a donor and a restriction on the use of a contribution imposed by a donor may require the exercise of judgment. A donor-imposed condition depends on whether the agreement includes a barrier that must be overcome before a recipient is entitled to the assets transferred or promised. The agreement also must give either the contributor a right of return of the assets it has transferred or the promisor a right of release from its obligation to transfer assets. Donor-imposed conditions should be substantially met by the entity before the receipt of assets (including contributions receivable) is recognized as a contribution. In contrast to donor-imposed conditions, donor-imposed restrictions limit the use of the contribution, but they do not affect whether the recipient is entitled to the contribution.
","snippet":"Distinguishing between a condition stipulated by a donor and a restriction on the use of a contribution imposed by a donor may require the exercise of judgment. A donor-imposed condition depends on whether the agreement …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e5c81de042859442f2e44bba57f5df2a1c1c9353e142db80b6576b129dc67360","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-16","para":"55-16","html":"
If donor stipulations do not clearly state whether the right to receive or retain payment or take delivery depends on meeting those stipulations, or if those stipulations are ambiguous, distinguishing a conditional promise to give from an unconditional promise to give may be difficult. If the ambiguity cannot be resolved by reviewing the facts and circumstances surrounding the contribution and communicating with the donor, presume that a promise containing stipulations that are not clearly unconditional is a conditional promise to give. However, if the stipulation is not related to the purpose of the agreement (generally stipulations that are administrative or trivial), that stipulation is not indicative of a barrier (for example, a stipulation that an annual report must be provided by the donee to receive subsequent annual payments on a multiyear promise is not a barrier if the administrative requirement is not related to the purpose of the agreement.)
","snippet":"If donor stipulations do not clearly state whether the right to receive or retain payment or take delivery depends on meeting those stipulations, or if those stipulations are ambiguous, distinguishing a conditional promi…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5822c9770abbd8ac6c28aaf5fee1e8c5ef0a8231ccb77b6d44757108cbce81ce","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-17","para":"55-17","html":"
A challenge (matching) grant is a common form of a conditional promise to give. For example, a resource provider promises to contribute $1 for each $1 of contributions received by a not-for-profit entity (NFP), up to $100,000, over the next 6 months. As contributions are received from other resource providers, the conditions would be met and the promise would become unconditional. For example, if $10,000 is received in the first month from donors, $10,000 of the conditional promise would become unconditional and should be recognized as contribution revenue.
","snippet":"A challenge (matching) grant is a common form of a conditional promise to give. For example, a resource provider promises to contribute $1 for each $1 of contributions received by a not-for-profit entity (NFP), up to $10…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b96eabc44e0f49245db4b7300275f6718b57d0392446c7e10fa263f4c8c21c3","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-17A","para":"55-17A","html":"
A donor-imposed condition must have both:
  1. a
    One or more barriers that must be overcome before a recipient is entitled to the assets transferred or promised.
  2. b
    A right of return to the contributor for assets transferred (or for a reduction, settlement, or cancellation of liabilities) or a right of release of the promisor from its obligation to transfer assets (or to reduce, settle, or cancel liabilities).
See paragraphs
958-605-55-70A through 55-70T
for examples.
","snippet":"A donor-imposed condition must have both:\n(a) One or more barriers that must be overcome before a recipient is entitled to the assets transferred or promised.\n(b) A right of return to the contributor for assets transferr…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bdf36178346f6554b90baf25462ac3ceee3ad85ed5b0905c42d947e01700dd50","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-17B","para":"55-17B","html":"
It is possible that some agreements that do not contain any barriers could contain either a right of return of assets transferred or a right of release from obligation. For example, some foundations include a right-of-return or a right-of-release-from-obligation clause in their agreements as a matter of policy and standard wording but impose no barriers that must be achieved before a recipient is entitled to the resources. The resources would be considered unconditional, and revenue would be recognized immediately.
","snippet":"It is possible that some agreements that do not contain any barriers could contain either a right of return of assets transferred or a right of release from obligation. For example, some foundations include a right-of-re…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:96b3ea92c7a5596b2eadecbc1524a4d1044fad64229eaec17edb1d9219cb30c7","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-17C","para":"55-17C","html":"
Some agreements include multiple requirements that must be overcome before an entity is entitled to transferred assets or a future transfer of assets. An entity must consider facts and circumstances and use judgment to determine which stipulations, if any, of an agreement are deemed to be a barrier or barriers that must be achieved before an entity is entitled to assets.
","snippet":"Some agreements include multiple requirements that must be overcome before an entity is entitled to transferred assets or a future transfer of assets. An entity must consider facts and circumstances and use judgment to d…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a799f2022ea7e09c736e0f9429531540d3419f167fb841694345107e4769ade0","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-17D","para":"55-17D","html":"
As described in paragraph 958-605-25-5D, a measurable performance-related barrier or other measurable barrier may be indicative of a donor-imposed condition. Examples of measurable performance-related barriers or other measurable barriers could include:
  1. a
    Specified level of service. An entity is given assets, and the resource provider stipulates that the assets must be used to provide a specific level of service (for example, 1,000 meals per week for a soup kitchen). The barrier that must be overcome before the recipient is entitled to the resources is the specified level of service that must be achieved.
  2. b
    Specific output or outcome. An entity is given assets, entitlement to which is contingent upon producing a specific output or achieving a measurable outcome stemming from the entity's activities (for example, students achieving a minimum standardized test score, a decline in drop-out rates following an entity's educational efforts, and community residents exhibiting a decline in symptoms of malnutrition following an entity's efforts in providing meals).
  3. c
    Matching. A resource provider specifies the ratio or amount of a matching contribution. The recipient is not entitled to receive the promised assets until it has met the required match (the barrier or hurdle that must be overcome).
  4. d
    Outside event. Agreements may include requirements that are imposed on, and would need to be overcome by, other parties, including the resource provider. A resource provider specifies that a certain outside event needs to occur for the recipient to be entitled to receive the assets (for example, a resource provider promises to contribute a certain amount of assets if the resource provider's net worth reaches a specified level).
","snippet":"As described in paragraph 958-605-25-5D, a measurable performance-related barrier or other measurable barrier may be indicative of a donor-imposed condition. Examples of measurable performance-related barriers or other m…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b14f787cc129f46b6e05af9080dee1375daf620f39bc4f2c2ebbe9ddf473a276","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-17E","para":"55-17E","html":"
As described in paragraph 958-605-25-5D, limited discretion may be indicative of a donor-imposed condition. Limited discretion of the recipient on the conduct of an activity is more specific than a donor-imposed restriction. Restrictions limit the use of a contribution to a specific activity or time but do not necessarily place limitations on how the activity is performed. This indicator focuses on limitations concerning specific requirements about how an activity must be conducted for a recipient to be entitled to the resources. For example, an agreement might specify that the recipient should incur qualifying expenses in compliance with established rules and regulations. This is in contrast to a restriction, which typically places limits only on a specific activity that is being funded and does not affect the extent to which a recipient is entitled to the resources (for example, a requirement that a contribution be used to fund one of an organization's programs).
","snippet":"As described in paragraph 958-605-25-5D, limited discretion may be indicative of a donor-imposed condition. Limited discretion of the recipient on the conduct of an activity is more specific than a donor-imposed restrict…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0851a310949fcc3aacd76f2e5e9e68189fbdcc935bacbaf1e5a41f10b904ceef","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-17F","para":"55-17F","html":"
An indicator noting that a stipulation is related to the purpose of the agreement could be helpful in the context of considering the agreement collectively with the other indicators. If a stipulation is unrelated to the purpose of the agreement (for example, trivial or administrative stipulations), the stipulation would not be indicative of a barrier. If administrative tasks are required that are unrelated to the purpose of the agreement, there most likely would be other requirements that would be more indicative of a barrier that must be overcome before the recipient is entitled to the resources (for example, a specific event or activity to occur). Producing an annual report is a common requirement in contribution agreements; however, the annual report typically is not related to the underlying purpose of the agreement. Generally, a report is administrative in nature and is intended to provide a resource provider with information to confirm that the transferred assets were used in accordance with the purpose of the agreement and is not intended to affect the extent to which the recipient is entitled to the contribution.
","snippet":"An indicator noting that a stipulation is related to the purpose of the agreement could be helpful in the context of considering the agreement collectively with the other indicators. If a stipulation is unrelated to the …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4864c622f750b567a39f502adbbeebec387b25d35512a4d52eefbee7fc0468ec","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-18","para":"55-18","html":"
A promise to give is a written or oral agreement to contribute cash or other assets to another entity. The Contributions Received Subsections of this Subtopic avoid using the term pledge because that term is used to describe not only promises to give but also plans or intentions to give that are not promises. There are other terms used to describe promises to give such as subscriptions, awards, appropriations, or grants. A communication received from a potential donor must be carefully evaluated to determine if it is a promise to give, since a communication that clearly is not a promise is not recognized in the financial statements.
","snippet":"A promise to give is a written or oral agreement to contribute cash or other assets to another entity. The Contributions Received Subsections of this Subtopic avoid using the term pledge because that term is used to desc…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bf86f0401dfbd493ffed6dd9cfebe3ead31b706cccc147b28c5df07ca189112a","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-19","para":"55-19","html":"
Pursuant to paragraph 958-605-25-8, to be recognized in financial statements there must be sufficient evidence in the form of verifiable documentation that a promise to give was made and received. That requirement does not preclude recognition of verifiable oral promises, such as those documented by tape recordings, written registers, or other means that permit subsequent verification.
","snippet":"Pursuant to paragraph 958-605-25-8, to be recognized in financial statements there must be sufficient evidence in the form of verifiable documentation that a promise to give was made and received. That requirement does n…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3cb2d226fd28e725a0e176a107c5dbe594b8bd90dfb9210863e7725b37fb6d46","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-20","para":"55-20","html":"
Promises to give services generally involve personal services that, if not explicitly conditional, are often implicitly conditioned upon the future and uncertain availability of specific individuals whose services have been promised.
","snippet":"Promises to give services generally involve personal services that, if not explicitly conditional, are often implicitly conditioned upon the future and uncertain availability of specific individuals whose services have b…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:76597fb29067af42dc751dbc0e2572e23cde1ec72cdf0e4b6f0d8242cfed668f","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-21","para":"55-21","html":"
Certain promises become unconditional in stages because they are dependent on several or a series of conditions—milestones—rather than on a single condition and are recognized in increments as each of the conditions is met. Similarly, other promises are conditioned on promisees' incurring certain qualifying expenses (or costs). Those promises become unconditional and are recognized to the extent that the expenses are incurred. A portion of those contributions should be recognized as revenue as each of those stages is met.
","snippet":"Certain promises become unconditional in stages because they are dependent on several or a series of conditions—milestones—rather than on a single condition and are recognized in increments as each of the conditions is m…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e7dad034098752326c10ade5634ecaf139fa46df4c9f6e21c54d43781d2ff59d","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-22","para":"55-22","html":"
The present value of the future cash flows is one valuation technique for measuring the fair value of contributions arising from unconditional promises to give cash; other valuation techniques also are available, as described in Topic 820. The following table illustrates the use of present value techniques for initial recognition and measurement of unconditional promises to give cash that are expected to be collected one year or more after the financial statement date.
","snippet":"The present value of the future cash flows is one valuation technique for measuring the fair value of contributions arising from unconditional promises to give cash; other valuation techniques also are available, as desc…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc5ed9db4290739fab7ca6635c41ddc02f984e043ceb5dd0f272f4fd74dd4a76","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-23","para":"55-23","html":"
The use of property, utilities, or advertising time is considered to be forms of contributed assets, rather than contributed services. Pursuant to paragraph 958-605-25-2, an NFP would recognize the fair value of the use of property, utilities, or advertising time as both revenue and expense in the period received and used. Fair value could be estimated by using billing rates normally charged to other customers under similar circumstances. Whether those contributions should be reported is unaffected by whether the NFP could afford to purchase the utilities or facilities at their fair value. If the transaction is an unconditional promise to give electric, telephone, or other utilities for a specified number of periods, the promise should be reported as a contribution receivable and as donor-restricted support that increases net assets with donor restrictions, pursuant to paragraph 958-605-25-8.
","snippet":"The use of property, utilities, or advertising time is considered to be forms of contributed assets, rather than contributed services. Pursuant to paragraph 958-605-25-2, an NFP would recognize the fair value of the use …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b446b9b26ac52debe2f0bfaed2fece2b0979c8a713d314e94ef5d8f85244628","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-24","para":"55-24","html":"
Unconditional promises to give the use of long-lived assets (such as a building or other facilities) for a specified number of periods in which the donor retains legal title to the long-lived asset may be received in connection with leases or may be similar to leases but have no lease payments. For example, an NFP may use facilities under a lease agreement that calls for lease payments at amounts below the fair rental value of the property. In circumstances in which an NFP receives an unconditional promise to give for a specified number of periods, the promise should be reported as revenue and as a contribution receivable for the difference between the fair rental value of the property and the stated amount of the lease payments. In other words, if a donor promises that the NFP can use a facility for 10 years, the NFP has received a multiyear promise to give and should report the fair value of that promise as a contribution with a donor-imposed restriction in Year 1. Amounts reported as contributions shall not exceed the fair value of the long-lived asset at the time the NFP receives the unconditional promise to give. The contribution receivable may be described in the financial statements based on the item whose use is being contributed, such as a building, rather than as contributions receivable.
","snippet":"Unconditional promises to give the use of long-lived assets (such as a building or other facilities) for a specified number of periods in which the donor retains legal title to the long-lived asset may be received in con…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aab0ee3bbc9658da72304ebb17c49c07ea154030097d14a42fcfaeb778d035ba","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-25","para":"55-25","html":"
Property and equipment used in exchange transactions (other than lease transactions), such as federal contracts, in which the resource provider retains legal title during the term of the arrangement should be reported as a contribution at fair value at the date received by the NFP only if it is probable that the NFP will be permitted to keep the assets when the arrangement terminates.
Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:
105-10-65-10Paragraph superseded by Accounting Standards Update No. 2025-12.
","snippet":"Property and equipment used in exchange transactions (other than lease transactions), such as federal contracts, in which the resource provider retains legal title during the term of the arrangement should be reported as…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:80df9014a1ac724e6cb2924f5216dfcd58ad5e15d7d922980458d26804383995","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-26","para":"55-26","html":"
Contributions are received in several different forms. Most often the item contributed is an asset, but it also can be forgiveness of a liability. The types of assets commonly contributed include cash, marketable securities, land, buildings, use of facilities or utilities, materials and supplies, intangible assets, other goods or services, and unconditional promises to give those items in the future. The Contributions Received Subsection of Section 958-605-30 requires NFPs receiving contributions to recognize them at the fair values of the assets received. However, recognition of contributions of works of art, historical treasures, and similar assets is not required if the donated items are added to collections (see paragraph 958-360-25-1), and recognition of contributions of services is prohibited if the services do meet any of the criteria in paragraph 958-605-25-16.
","snippet":"Contributions are received in several different forms. Most often the item contributed is an asset, but it also can be forgiveness of a liability. The types of assets commonly contributed include cash, marketable securit…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ed9dd55d0a33fe9b1a2d733badafcfcdfc16a75a4160cdd651df1f358ccf6192","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-27","para":"55-27","html":"
Examples 1 through 6 (see paragraphs
958-605-55-32 through 55-51
) provide illustrations on different types of contributed assets, including the following:
  1. a
    Real property
  2. b
    Works of art
  3. c
    Historical objects
  4. d
    Utilities
  5. e
    Use of property
  6. f
    Interest in an estate.
","snippet":"Examples 1 through 6 (see paragraphs 958-605-55-32 through 55-51) provide illustrations on different types of contributed assets, including the following:\n(a) Real property\n(b) Works of art\n(c) Historical objects\n(d) Uti…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c2371b69711b6ab95436887cee3248ccc3bf61e306648792b88bbe25b14201f","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-28","para":"55-28","html":"
Recognition of contributions of services is required for those contributed services received that meet any of the specified conditions of paragraph 958-605-25-16 and is precluded for contributed services that do not. The criterion in paragraph 958-605-25-16(b)requires that recognized services be specialized skills provided by individuals possessing those skills. An individual who receives some training does not necessarily possess a specialized skill. For example, if a volunteer receives some training from an NFP to learn how to help other people learn to read, that volunteer does not possess the specialized skills that a reading teacher possesses.
","snippet":"Recognition of contributions of services is required for those contributed services received that meet any of the specified conditions of paragraph 958-605-25-16 and is precluded for contributed services that do not. The…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d638c3a268c71d79a4646aa8e6898c04abeb78b018688adb334b623ab03a76fe","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-29","para":"55-29","html":"
Examples 7 through 11 (see paragraphs
958-605-55-52 through 55-65
) provide illustrations on different types of contributed services, including the following:
  1. a
    Construction services
  2. b
    Teaching services
  3. c
    Board of trustee services
  4. d
    Companion services
  5. e
    Fundraising services.
","snippet":"Examples 7 through 11 (see paragraphs 958-605-55-52 through 55-65) provide illustrations on different types of contributed services, including the following:\n(a) Construction services\n(b) Teaching services\n(c) Board of t…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cc942693868da074c5788227115768d01113f0f42404fc0d56ca281657741e38","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-30","para":"55-30","html":"
See paragraph 275-10-50-18 for guidance on disclosures about risk concentrations.
","snippet":"See paragraph 275-10-50-18 for guidance on disclosures about risk concentrations.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75fabef3e73c573e28d7957a68ff5d7d4c50e9088c750e791d8f5b5392667629","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-31","para":"55-31","html":"
Example 12 (see paragraph 958-605-55-69) illustrates the situation in which an NFP relies on specific donors for contributions.
","snippet":"Example 12 (see paragraph 958-605-55-69) illustrates the situation in which an NFP relies on specific donors for contributions.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:68b5e4ad055ab5e350f2d9d0283d934432f8f7e9ed078df1e65cc142a815de0c","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:be86a06c1de02aa43d1555cc4aa85a2d6ce44ab7a7fd0f35d08467ec439f434a","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"block":"Contributions Received","heading":"Illustrations","paragraphs":[{"citation":"605-958-55-32","para":"55-32","html":"
This Example illustrates the application of the recognition and measurement principles of paragraphs 958-605-25-2 and 958-605-30-2.
","snippet":"This Example illustrates the application of the recognition and measurement principles of paragraphs 958-605-25-2 and 958-605-30-2.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5d703934ea427256b88f0b096b9322b03e2201c2fb76c14fde89f7e732bebb88","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-33","para":"55-33","html":"
Mission A, a religious NFP, receives a building (including the land on which it was constructed) as a gift from a local corporation with the understanding that the building will be used principally as an education and training center for Mission A's members or for any other purpose consistent with Mission A's plans.
","snippet":"Mission A, a religious NFP, receives a building (including the land on which it was constructed) as a gift from a local corporation with the understanding that the building will be used principally as an education and tr…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:541fb7f30d048f9f0c373e5866dd5d9a5b75f1eb4cd955fda11e1a99a72cd961","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-34","para":"55-34","html":"
Mission A would recognize the contributed property as an asset and as support and measure that property at its fair value (see paragraph 958-605-30-2). Information necessary to estimate the fair value of that property could be obtained from various sources, including amounts recently paid for similar properties in the locality, and estimates of its replacement cost adjusted to reflect the price that would be received for the contributed property. This contribution is revenue without donor restrictions because the donated assets may be used for any purpose and the donor did not impose a time restriction.
","snippet":"Mission A would recognize the contributed property as an asset and as support and measure that property at its fair value (see paragraph 958-605-30-2). Information necessary to estimate the fair value of that property co…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e99e9247f7802e87976f1b6e10b6f76953397082a8962856d4f02dc5a3b318c1","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-35","para":"55-35","html":"
This Example illustrates the application of the recognition and measurement principles of paragraph 958-605-25-19.
","snippet":"This Example illustrates the application of the recognition and measurement principles of paragraph 958-605-25-19.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:00459b1f0991247973e40f197f31fd0bbc6ea20ef590dc4df7db301f90fa7602","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-36","para":"55-36","html":"
Museum B, which preserves its collections as described in paragraph 958-605-25-19, receives a gift of a valuable painting from a donor. The donor obtained an independent appraisal of the fair value of the painting for tax purposes and furnished a copy to the museum. The museum staff evaluated the painting to determine its authenticity and worthiness for addition to the museum's collection. The staff recommended that the gift be accepted, adding that it was not aware of any evidence contradicting the fair value provided by the donor and the donor's appraiser.
","snippet":"Museum B, which preserves its collections as described in paragraph 958-605-25-19, receives a gift of a valuable painting from a donor. The donor obtained an independent appraisal of the fair value of the painting for ta…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6310af871cf65d720888b8970ef87c95b4393f59dd8305c80bf8ff5a8992788d","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-37","para":"55-37","html":"
If Museum B capitalizes its collections, Museum B would recognize the fair value of the contributed work of art received as revenue and capitalize it as an asset at its fair value (see paragraph 958-605-25-19). If Museum B does not capitalize its collections, Museum B is precluded from recognizing the contribution (see that paragraph) and would provide the information required by paragraphs 958-360-45-3 and 958-360-45-5.
","snippet":"If Museum B capitalizes its collections, Museum B would recognize the fair value of the contributed work of art received as revenue and capitalize it as an asset at its fair value (see paragraph 958-605-25-19). If Museum…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a33346d8eb6d28798e37588ed8766cc14c4292d9fbe995c3302d5e2a95abb77f","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-38","para":"55-38","html":"
If Museum B accepted the painting with the donor's understanding that it would be sold rather than added to its collection, Museum B would recognize the contribution of the painting received as revenue without donor restrictions and as an asset at its fair value (see paragraphs 958-605-30-2 and 958-605-45-6).
","snippet":"If Museum B accepted the painting with the donor's understanding that it would be sold rather than added to its collection, Museum B would recognize the contribution of the painting received as revenue without donor rest…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e08fd506a682079d2d97e13c880937a19a8408191256bb070d150a26cc53c8d4","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-39","para":"55-39","html":"
This Example illustrates the application of the recognition and measurement principles of paragraph 958-605-25-19.
","snippet":"This Example illustrates the application of the recognition and measurement principles of paragraph 958-605-25-19.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:34fe01cb3c5a3659686fb75fe9bc5896b1e2582da5e89c8b9bbd51c07fe5362c","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-40","para":"55-40","html":"
Historical Society C receives several old photographs as a gift from a long-time local resident. The photographs depict a particular area as it was 75 years ago. After evaluating whether the photographs were worthy of addition to the historical society's collection, the staff concluded the photographs should be accepted solely because of their potential historical and educational use; that is, the photographs may be of interest to future researchers, historians, or others interested in studying the area. The photographs are not suitable for display and no alternative use exists.
","snippet":"Historical Society C receives several old photographs as a gift from a long-time local resident. The photographs depict a particular area as it was 75 years ago. After evaluating whether the photographs were worthy of ad…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4e763ffb0e49dc839549ee78fb82628d3ebd983d8bc18ae5f25717db81c18c79","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-41","para":"55-41","html":"
Regardless of whether Historical Society C capitalizes its collections, Historical Society C would not recognize the contributed photographs as assets because there is major uncertainty about the existence of value and no alternative use exists (see paragraph 958-605-25-4).
","snippet":"Regardless of whether Historical Society C capitalizes its collections, Historical Society C would not recognize the contributed photographs as assets because there is major uncertainty about the existence of value and n…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:861409cd0a4cab8c18c71f2023d0161957b8f4ab8fb1ba51da42144edee27500","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-42","para":"55-42","html":"
This Example illustrates the application of the recognition and measurement principles of paragraphs 958-605-25-2 and 958-605-30-2.
","snippet":"This Example illustrates the application of the recognition and measurement principles of paragraphs 958-605-25-2 and 958-605-30-2.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:09e2e95db90790fa343cc105251c809c33076370a7dd2254543073dbbcacea79","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-43","para":"55-43","html":"
Foundation D operates from a building it owns. The holding company of a local utility has been contributing electricity on a continuous basis subject to the donor's cancellation.
","snippet":"Foundation D operates from a building it owns. The holding company of a local utility has been contributing electricity on a continuous basis subject to the donor's cancellation.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dbb74905de7ae5c863179951b78fd704a991dd04414040424c76a914abf1e742","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-44","para":"55-44","html":"
The simultaneous receipt and use of electricity or other utilities is a form of contributed assets and not services. Foundation D would recognize the fair value of the contributed electricity as both revenue and expense in the period it is received and used (see paragraph 958-605-30-2). Foundation D could estimate the fair value of the electricity received by using rates normally charged to a consumer of similar usage requirements.
","snippet":"The simultaneous receipt and use of electricity or other utilities is a form of contributed assets and not services. Foundation D would recognize the fair value of the contributed electricity as both revenue and expense …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:820ae6bb0b57214ece5c611376755f067865d2d0f77d79f518638a3adb134fb5","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-45","para":"55-45","html":"
This Example illustrates the application of the recognition and measurement principles of paragraphs 958-605-25-2 and 958-605-30-2.
","snippet":"This Example illustrates the application of the recognition and measurement principles of paragraphs 958-605-25-2 and 958-605-30-2.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:558588f3eeb40512aa08e0c42090e6cf9ae24342868d65ed9c390f37481501f2","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-46","para":"55-46","html":"
Charity E receives the free use of 10,000 square feet of prime office space provided by a local entity. The local entity has informed Charity E that it intends to continue providing the space as long as it is available, and although it expects it would be able to give the charity 30 days advance notice, it may discontinue providing the space at any time. The local entity normally rents similar space for $14 to $16 annually per square foot, the going market rate for office space in the area. Charity E decides to accept this gift—the free use of office space—to conduct its daily central administrative activities.
","snippet":"Charity E receives the free use of 10,000 square feet of prime office space provided by a local entity. The local entity has informed Charity E that it intends to continue providing the space as long as it is available, …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:517c0b8c1dc5813796b1f54667ff5711192c446e1f169f246b7a4472039c8cea","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-47","para":"55-47","html":"
The simultaneous receipt and use of facilities is a form of contributed assets and not services. Charity E would recognize the fair value of the contributed use of facilities as both revenue and expense in the period it is received and used (see paragraph 958-605-30-2).
","snippet":"The simultaneous receipt and use of facilities is a form of contributed assets and not services. Charity E would recognize the fair value of the contributed use of facilities as both revenue and expense in the period it …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d1f423cbb17b2439cba731fda9bfd2f5e2163c7bead964725b0900ee544931f0","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-48","para":"55-48","html":"
If the local entity explicitly and unconditionally promises the use of the facility for a specified period of time (for example, five years), the promise would be an unconditional promise to give. In that case, Charity E would recognize the receipt of the unconditional promise as a receivable and as donor-restricted support at its fair value. The donor would recognize the unconditional promise when made as a payable and an expense at its fair value (see paragraph 720-25-25-1).
","snippet":"If the local entity explicitly and unconditionally promises the use of the facility for a specified period of time (for example, five years), the promise would be an unconditional promise to give. In that case, Charity E…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c73717b6772fe08416a2b04af42943454c72f10a5c4a863b481e2d8586638f90","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-49","para":"55-49","html":"
This Example illustrates the application of the recognition and measurement principles of paragraphs 958-605-25-2 and 958-605-30-2.
","snippet":"This Example illustrates the application of the recognition and measurement principles of paragraphs 958-605-25-2 and 958-605-30-2.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fae98d1d54253f341ba91a39d5e86b3203cbec796b5239cb3d6e6a179b46a166","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-50","para":"55-50","html":"
In 19X0, Individual notifies Church F that she has remembered the church in her will and provides a written copy of the will. In 19X5, Individual dies. In 19X6, Individual's last will and testament enters probate and the probate court declares the will valid. The executor informs Church F that the will has been declared valid and that it will receive 10 percent of Individual's estate, after satisfying the estate's liabilities and certain specific bequests. The executor provides an estimate of the estate's assets and liabilities and the expected amount and time for payment of Church F's interest in the estate.
","snippet":"In 19X0, Individual notifies Church F that she has remembered the church in her will and provides a written copy of the will. In 19X5, Individual dies. In 19X6, Individual's last will and testament enters probate and the…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:18bac72f7eb5dd018f719f925576540b72a9c50b33a6a0e0cd057f8e56ad419a","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-51","para":"55-51","html":"
The 19X0 communication between Individual and Church F specified an intention to give. The ability to modify a will at any time prior to death is well established; thus in 19X0 Church F did not receive a promise to give and did not recognize a contribution received. When the probate court declares the will valid, Church F would recognize a receivable and revenue for an unconditional promise to give at the fair value of its interest in the estate (see paragraphs 958-310-35-6, 958-605-30-5, and 958-605-30-6). If the promise to give contained in the valid will was instead conditional based on a barrier that must be overcome for Church F to be entitled to the assets, Church F would recognize the contribution when the condition was substantially met. A conditional promise in a valid will would be disclosed in notes to financial statements (see paragraph 958-310-50-4).
","snippet":"The 19X0 communication between Individual and Church F specified an intention to give. The ability to modify a will at any time prior to death is well established; thus in 19X0 Church F did not receive a promise to give …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db2ada1ad53085b5a3caabefe29904ec176320600abacda1ef84468bf46d34d4","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-52","para":"55-52","html":"
This Example illustrates the application of the recognition and measurement principles of paragraphs 958-605-25-16 and 958-605-30-10.
","snippet":"This Example illustrates the application of the recognition and measurement principles of paragraphs 958-605-25-16 and 958-605-30-10.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d12fce13b0c58250a28fc4ccb778465a99451bf579b67b67b14a430ed1d8c3c2","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-53","para":"55-53","html":"
Institute G decides to construct a building on its property. It obtains the necessary architectural plans and specifications and purchases the necessary continuing architectural services, materials, permits, and so forth at a total cost of $400,000. A local construction entity contributes the necessary labor and equipment. An independent appraisal of the building (exclusive of land), obtained for insurance purposes, estimates its fair value at $725,000.
","snippet":"Institute G decides to construct a building on its property. It obtains the necessary architectural plans and specifications and purchases the necessary continuing architectural services, materials, permits, and so forth…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:268b63a05ec50ae11e1e3d48d4202af893f5b9d1960d7cc39e2295f9b46bcf1f","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-54","para":"55-54","html":"
Institute G would recognize the services contributed by the construction entity because the contributed services received meet the condition in paragraph 958-605-25-16(a) (the services received create or enhance nonfinancial assets) or because the services meet the condition in paragraph 958-605-25-16(b) (the services require specialized skills, are provided by individuals possessing those skills, and would typically need to be purchased if not provided by donation). Contributions of services that create or enhance nonfinancial assets may be measured by referring to either the fair value of the services received or the fair value of the asset or of the asset enhancement resulting from the services (see paragraph 958-605-30-10). In this Example, the fair value of the contributed services received could be determined by subtracting the cost of the purchased services, materials, and permits ($400,000) from the fair value of the asset created ($725,000), which results in contributed services received of $325,000. Alternatively, the amount the construction entity would have charged could be used if more readily available.
","snippet":"Institute G would recognize the services contributed by the construction entity because the contributed services received meet the condition in paragraph 958-605-25-16(a) (the services received create or enhance nonfinan…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc575534d5012c79fa4e287ec8407e3d7bf434cdc234c95b5ba1b1902d530179","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-55","para":"55-55","html":"
If some of the labor did not require specialized skills and was provided by volunteers, those services still would be recognized because they meet the condition in paragraph 958-605-25-16(a).
","snippet":"If some of the labor did not require specialized skills and was provided by volunteers, those services still would be recognized because they meet the condition in paragraph 958-605-25-16(a).","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:07ea1fc3af1b7e27dd6bc317e2536e8b94e930df211fcc691ea52b291b86cfad","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-56","para":"55-56","html":"
This Example illustrates the application of the recognition and measurement principles of paragraphs 958-605-25-16 and 958-605-30-10.
","snippet":"This Example illustrates the application of the recognition and measurement principles of paragraphs 958-605-25-16 and 958-605-30-10.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7aff6810a8ab35b2e2ba2b9ad595d93d6b74caf15ddf64e22c15e6b6888ecd47","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-57","para":"55-57","html":"
Faculty salaries are a major expense of University H. The faculty includes both compensated faculty members (approximately 80 percent) and uncompensated faculty members (approximately 20 percent) who are associated with religious orders and contribute their services to the university. The performance of both compensated and uncompensated faculty members is regularly and similarly evaluated; both must meet the university's standards and both provide services in the same way.
","snippet":"Faculty salaries are a major expense of University H. The faculty includes both compensated faculty members (approximately 80 percent) and uncompensated faculty members (approximately 20 percent) who are associated with …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f3dd725204753b3970de676084ed7f2ba1ff60bcb89337bfbbd812020ed35c0","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-58","para":"55-58","html":"
University H would recognize both revenue and expense for the services contributed by the uncompensated faculty members because the contribution meets the condition in paragraph 958-605-25-16(b). Teaching requires specialized skills; the religious personnel are qualified and trained to provide those skills; and University H typically would hire paid instructors if the religious personnel did not donate their services. University H could refer to the salaries it pays similarly qualified compensated faculty members to determine fair value of the services received.
","snippet":"University H would recognize both revenue and expense for the services contributed by the uncompensated faculty members because the contribution meets the condition in paragraph 958-605-25-16(b). Teaching requires specia…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:03b0c0309ea4bd0947cbb95bab52098c7da4af91b9dbb0510a8430a5ee57841f","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-59","para":"55-59","html":"
Similarly, if the uncompensated faculty members were given a nominal stipend to help defray certain of their out-of-pocket expenses, University H still would recognize both revenue and expense for the services contributed. The contribution received would be measured at the fair value of the services received less the amount of the nominal stipend paid.
","snippet":"Similarly, if the uncompensated faculty members were given a nominal stipend to help defray certain of their out-of-pocket expenses, University H still would recognize both revenue and expense for the services contribute…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a26daf343d271046842eeef04be4bef6d1c353e6d72e702d2824cd51de0ce780","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-60","para":"55-60","html":"
This Example illustrates the application of the recognition and measurement principles of paragraphs 958-605-25-16 and 958-605-30-10.
","snippet":"This Example illustrates the application of the recognition and measurement principles of paragraphs 958-605-25-16 and 958-605-30-10.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:48890b5c1103b8bebed2f4350b2e83367eaa5cc5b022dbc65f8a3be0c78840bf","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-61","para":"55-61","html":"
A member of the board of trustees of Civic Organization I is a lawyer and from time to time in the capacity of a trustee provides advice on general business matters, including questions about business opportunities and risks and ethical, moral, and legal matters. The advice provided on legal matters is provided as a trustee in the role of a trustee, not as a lawyer, and the opinions generally are limited to routine matters. Generally, the lawyer suggests that Civic Organization I seek the opinion of its attorneys on substantive or complex legal questions. All of Civic Organization I's trustees serve without compensation, and most trustees have specialized expertise (for example, a chief executive officer, a minister, a physician, a professor, and a public accountant) that makes their advice valuable to Civic Organization I. The trustee-lawyer also serves without compensation as a trustee for two other charitable organizations.
","snippet":"A member of the board of trustees of Civic Organization I is a lawyer and from time to time in the capacity of a trustee provides advice on general business matters, including questions about business opportunities and r…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c23f6436b00bc7fd6eccb541c7ffb548cd660b203849aa8676be8fe02d24926a","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-62","para":"55-62","html":"
Civic Organization I would be precluded from recognizing the contributed services it receives from its trustee-lawyer or its other trustees because the services contributed do not meet either of the conditions in paragraph 958-605-25-16. The condition in (a) in that paragraph is not relevant. The trustee-lawyer's services do not meet the condition in (b) in that paragraph because the substantive or complex legal questions that require the specialized skills of a lawyer are referred to Civic Organization I's attorneys or because the advice provided by trustees typically would not be purchased if not provided by donation.
","snippet":"Civic Organization I would be precluded from recognizing the contributed services it receives from its trustee-lawyer or its other trustees because the services contributed do not meet either of the conditions in paragra…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:da0a6f2bfe950ecc029a6dc1ebf45259b2db763c3e6e34f6d64d36339ad41489","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-63","para":"55-63","html":"
This Example illustrates the application of the recognition and measurement principles of paragraphs 958-605-25-16 and 958-605-30-10.
","snippet":"This Example illustrates the application of the recognition and measurement principles of paragraphs 958-605-25-16 and 958-605-30-10.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2c1c95bc01acbcf9e3333b686898ba24f4b86e6ac5242c398cf66304d02683a5","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-64","para":"55-64","html":"
Hospital J provides short-term inpatient and outpatient care and also provides long-term care for the elderly. As part of the long-term care program, the hospital has organized a program whereby local high school students may contribute a minimum of 10 hours a week, from 3:00 p.m. to 6:00 p.m., to the hospital. These students are assigned various duties, such as visiting and talking with the patients, distributing books and magazines, reading, playing chess, and similar activities. Hospital J does not pay for these services or similar services. The services are accepted as a way of enhancing or supplementing the quality of care and comfort provided to the elderly long-term care patients.
","snippet":"Hospital J provides short-term inpatient and outpatient care and also provides long-term care for the elderly. As part of the long-term care program, the hospital has organized a program whereby local high school student…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dcd3394be560cf714e97bca4c76be5e31ce00dfd5c13f67e4c88c540ed2ab7c1","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-65","para":"55-65","html":"
Hospital J would be precluded from recognizing the contributed services because the services contributed do not meet either of the conditions in paragraph 958-605-25-16. The condition in (a) in that paragraph is not relevant. The condition in (b) in that paragraph has not been met because the services the students provide do not require specialized skills nor would they typically need to be purchased if not provided by donation.
","snippet":"Hospital J would be precluded from recognizing the contributed services because the services contributed do not meet either of the conditions in paragraph 958-605-25-16. The condition in (a) in that paragraph is not rele…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d2f017d793e3edd48f5d753628754c90f6dd741f958b5ff779abddf280f1f8d","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-66","para":"55-66","html":"
This Example illustrates the application of the recognition and measurement principles of paragraphs 958-605-25-16 and 958-605-30-10.
","snippet":"This Example illustrates the application of the recognition and measurement principles of paragraphs 958-605-25-16 and 958-605-30-10.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b88712c09c14e12b54a11af075703a41c3e438d87d61361d6ad8757ee1a97c6","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-67","para":"55-67","html":"
College K conducts an annual fund-raising campaign to solicit contributions from its alumni. In prior years, College K recruited unpaid student volunteers to make phone calls to its alumni. This year, a telemarketing entity, whose president is an alumnus of College K, contributed its services to College K for the annual alumni fundraising campaign. The entity normally provides telemarketing services to a variety of clients on a fee basis. College K provided the entity with a list of 10,000 alumni, several copies of a typed appeal to be read over the phone, and blank contribution forms to record pledges received. The entity contacted most of the 10,000 alumni.
","snippet":"College K conducts an annual fund-raising campaign to solicit contributions from its alumni. In prior years, College K recruited unpaid student volunteers to make phone calls to its alumni. This year, a telemarketing ent…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:17e5827d914687ed0de420c204f64cc22c8cafdb08492d5659af2465d02ce1c0","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-68","para":"55-68","html":"
College K would be precluded from recognizing the contributed services of the telemarketing entity. The condition in paragraph 958-605-25-16(a) is not relevant. The condition in paragraph 958-605-25-16(b) has not been met because the services do not require specialized skills or because College K typically would not need to purchase the services if they were not provided by donation. College K normally conducts its campaign with untrained students in a manner similar to the manner used by the telemarketing firm.
","snippet":"College K would be precluded from recognizing the contributed services of the telemarketing entity. The condition in paragraph 958-605-25-16(a) is not relevant. The condition in paragraph 958-605-25-16(b) has not been me…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b4406aa0b0082438eec9df9b03d8664aa49c3c4f04fc4d92dd02b4a70d2083ad","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-69","para":"55-69","html":"
This Example illustrates the disclosure requirements of paragraphs 275-10-50-16.
","snippet":"This Example illustrates the disclosure requirements of paragraphs 275-10-50-16.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6953ab4cf4f42204383f1281047a52876b36f67d2b228912a34c0da2a8b3cbf5","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-70","para":"55-70","html":"
Zebra Zoo is supported by contributions from the public. In the current year, 2 contributors provided 35 percent of Zebra Zoo's combined revenues. The following disclosure is required (see paragraph 275-10-50-16) because the two contributors provided a significant portion of Zebra Zoo's revenues. It is always considered reasonably possible that a customer, grantor, or contributor will be lost in the near term.
","snippet":"Zebra Zoo is supported by contributions from the public. In the current year, 2 contributors provided 35 percent of Zebra Zoo's combined revenues. The following disclosure is required (see paragraph 275-10-50-16) because…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8d1eb0c34e5368f79f9e4354fdc074b22adb00db4f4718c218911fd398649502","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-70A","para":"55-70A","html":"
Examples 13 through 21 (paragraphs
958-605-55-70C through 55-70T
) illustrate how an entity might apply certain aspects of the guidance in this Subtopic in determining whether a contribution is conditional (all fact patterns are considered to be contributions or conditional contributions within the scope of this Subtopic). The analysis in each Example is not intended to represent the only manner in which the guidance could be applied, and the Examples are not intended to apply to only a specific illustration. Although some aspects of the Examples may be present in actual fact patterns, all relevant facts and circumstances of a particular fact pattern would need to be evaluated when applying the guidance in this Subtopic (for guidance on release from restrictions, see Section 958-605-45). Some examples are presented from the perspective of a resource provider (for example, an individual, a business corporation, a foundation, or an other NFP), and other examples are presented from the perspective of a resource recipient. The guidance in this Subtopic on determining whether a contribution is conditional applies to both contributions made by a resource provider and contributions received by a recipient.
","snippet":"Examples 13 through 21 (paragraphs 958-605-55-70C through 55-70T) illustrate how an entity might apply certain aspects of the guidance in this Subtopic in determining whether a contribution is conditional (all fact patte…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fc21eeab1c49b3a709b4783d978f411212a7ee89424ab0110d8d83d657373c79","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-70B","para":"55-70B","html":"
Many agreements include a requirement that assets must be used for allowable and reasonable qualifying expenses (or costs) that are based on specific requirements of an agreement about the conduct of an activity (for example, in compliance with principles issued by the Office of Management and Budget or other similarly restrictive grant documents) that results in limited discretion by a recipient on the conduct of an activity and, thus, is indicative of a donor-imposed condition. These agreements often are paid on a cost-reimbursement basis that requires a recipient to incur specific qualifying expenses to be entitled to the promised resources. The specific requirements about allowable qualifying expenses are often accompanied by very close cost reporting and monitoring by the resource provider.
","snippet":"Many agreements include a requirement that assets must be used for allowable and reasonable qualifying expenses (or costs) that are based on specific requirements of an agreement about the conduct of an activity (for exa…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ee0e2d003cc89c3239bdd3bd024a536fa8de2229119a01584c9b32dad46301b7","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-70C","para":"55-70C","html":"
Foundation A gives NFP D a grant in the amount of $400,000 to provide specific career training to disabled veterans. The grant requires NFP D to provide training to at least 8,000 disabled veterans during the next fiscal year (2,000 during each quarter), with specific minimum targets that must be met each quarter. Foundation A specifies a right of release from the obligation in the agreement that it will only give NFP D $100,000 each quarter if NFP D demonstrates that those services have been provided to at least 2,000 disabled veterans during the quarter.
","snippet":"Foundation A gives NFP D a grant in the amount of $400,000 to provide specific career training to disabled veterans. The grant requires NFP D to provide training to at least 8,000 disabled veterans during the next fiscal…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:14745ff03becf2a4ec7fab301e580e7e63535366c64411fa0bb1a7ca739c432d","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-70D","para":"55-70D","html":"
Foundation A determines that it should account for this grant as conditional. The agreement contains a right of release from obligation because the resource provider will only transfer assets if NFP D provides training to at least 8,000 disabled veterans during the year (with a minimum requirement of 2,000 disabled veterans per quarter) as specified in the agreement. Foundation A requires NFP D to achieve a specific level of service that would be considered a measurable performance-related barrier (in the form of milestones by specifying 2,000 disabled veterans per quarter). In this Example, NFP D's entitlement to the transferred assets is contingent upon serving at least 2,000 disabled veterans. The likelihood of serving at least 2,000 disabled veterans for the quarter is not a consideration from the perspective of either Foundation A or NFP D when assessing whether the contribution contains a barrier and is deemed conditional.
","snippet":"Foundation A determines that it should account for this grant as conditional. The agreement contains a right of release from obligation because the resource provider will only transfer assets if NFP D provides training t…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9908e79c01c98af2c8f4e6adc45b0e0f0dab05de76bdb785563698d3347beb1e","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-70E","para":"55-70E","html":"
NFP B is a hospital that has a research program. NFP B receives a $300,000 grant from the federal awarding agency to fund thyroid cancer research. The terms of the grant specify that NFP B must incur certain qualifying expenses (or costs) in compliance with rules and regulations established by the Office of Management and Budget and the federal awarding agency. The grant is paid on a cost-reimbursement basis by NFP B initiating drawdowns of the grant assets. Any unused assets are forfeited, and any unallowed costs that have been drawn down by NFP B are required to be refunded.
","snippet":"NFP B is a hospital that has a research program. NFP B receives a $300,000 grant from the federal awarding agency to fund thyroid cancer research. The terms of the grant specify that NFP B must incur certain qualifying e…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ceea51766e675de869c2a10af91a9297daeab030a6fe0b5d40262c3e5192bc4","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-70F","para":"55-70F","html":"
NFP B determines that this grant is conditional. The grant agreement limits NFP's discretion as a result of the specific requirements on how NFP B may spend the assets (incurring certain qualifying expenses in accordance with the Office of Management and Budget rules and regulations). The grant also includes a release from the promisor's obligation for unused assets. The requirement to spend the assets on qualifying expenses is a barrier to entitlement because the requirement limits NFP B's discretion about how to use the assets, and the assets would need to be spent on specific items on the basis of the requirements of the agreement (for example, adherence to cost principles) before NFP B is entitled to the assets. This is in contrast to a restriction that typically places limits only on a specific activity that is being funded. NFP B records revenue during the grant period when the barriers have been overcome as it incurs qualifying expenses. The likelihood of incurring qualifying expenses is not a consideration when assessing whether the contribution is deemed conditional.
","snippet":"NFP B determines that this grant is conditional. The grant agreement limits NFP's discretion as a result of the specific requirements on how NFP B may spend the assets (incurring certain qualifying expenses in accordance…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3159de944afc85b809cb8f5b0d9247d5f4336c426e284e4af4cb1133257fdcf0","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-70G","para":"55-70G","html":"
NFP E is a public charity that performs research on various diseases and allergies, including gluten-related allergies, as part of its overall mission. It receives a $100,000 grant from a foundation to perform research on gluten-related allergies over the next year. The grant agreement includes a right of return as part of the foundation's standard wording and a requirement that at the end of the grant period a report must be filed with the foundation that explains how the assets were spent.
","snippet":"NFP E is a public charity that performs research on various diseases and allergies, including gluten-related allergies, as part of its overall mission. It receives a $100,000 grant from a foundation to perform research o…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b6ddd6f3f63177cdc54f2bc43f2b266f51fca0a377bef6534eaf68052ae76eb2","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-70H","para":"55-70H","html":"
NFP E determines that the grant is not a conditional contribution. The purpose of research on gluten-related allergies results in donor-restricted revenue because the purpose of the grant (working on gluten-free allergies) is narrower than the overall mission of the entity. There are no requirements in the agreement that would indicate that a barrier exists, which must be overcome before the recipient is entitled to the resources. NFP E also determines that the reporting requirement alone is not a barrier because it is an administrative requirement and not related to the purpose of the agreement, which is the actual research. This is an example in which a grant including a right of return could not be considered conditional because the return clause is not coupled with a barrier to be overcome, as determined by NFP E using judgment to assess the indicators of a barrier.
","snippet":"NFP E determines that the grant is not a conditional contribution. The purpose of research on gluten-related allergies results in donor-restricted revenue because the purpose of the grant (working on gluten-free allergie…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:485599d417ad4afd8a81178130261d004c5f52624c5101c7170deeb2aecd71e6","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-70I","para":"55-70I","html":"
NFP DD is a hospital that received an upfront cash contribution from an individual to perform research on Alzheimer's disease during NFP DD's next fiscal year. The agreement does not include a right of return or a barrier that must be overcome to be entitled to the funds.
","snippet":"NFP DD is a hospital that received an upfront cash contribution from an individual to perform research on Alzheimer's disease during NFP DD's next fiscal year. The agreement does not include a right of return or a barrie…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4cd0f8138a63edfa7aa11c2def50965b528a1f029686325834f44e7bde07045","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-70J","para":"55-70J","html":"
NFP DD determines that this contribution is not conditional because it does not include a right of return (or similar language) of the assets that have been transferred upfront. NFP DD concludes that it should recognize the revenue upon receipt of the assets from the individual as donor-restricted because it is required to use the assets for Alzheimer's research, which is narrower than NFP DD's overall mission, during the next fiscal year.
","snippet":"NFP DD determines that this contribution is not conditional because it does not include a right of return (or similar language) of the assets that have been transferred upfront. NFP DD concludes that it should recognize …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:15e0ce9508a3bfbc4588e198c18f90c5d2cd04db3f79686fd4f90d57951be0b3","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-70K","para":"55-70K","html":"
Foundation B receives a grant proposal from an animal rescue facility, NFP F, which requests a 2-year grant in the amount of $500,000 upfront to be used to expand its operations. The agreement indicates that NFP F must expand its facility by at least 5,000 square feet to accommodate additional animals by the end of the 2 years. The grant contains a right of return if the minimum expansion target is not achieved.
","snippet":"Foundation B receives a grant proposal from an animal rescue facility, NFP F, which requests a 2-year grant in the amount of $500,000 upfront to be used to expand its operations. The agreement indicates that NFP F must e…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd643bdacf8c9db0f77ebfb1015c1df966cf3359e9fd59450ff4ba47807754c2","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-70L","para":"55-70L","html":"
Foundation B determines that this grant is conditional. The grant includes a measurable barrier (5,000 additional square feet) that must be achieved by NFP F to be entitled to the assets and a right of return for unused assets or unmet requirements.
","snippet":"Foundation B determines that this grant is conditional. The grant includes a measurable barrier (5,000 additional square feet) that must be achieved by NFP F to be entitled to the assets and a right of return for unused …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6f1f51004a42c718ffabb5ff39e3805088fc099f5c7d6aadf8ef13d4b49a2a09","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-70M","para":"55-70M","html":"
NFP G is a university that is conducting a capital campaign to build a new building to house its school of mathematics and to make capital improvements to existing buildings on campus, including a new heating system and an upgraded telephone and computer network. NFP G receives an upfront grant in the amount of $10,000 from a foundation as part of its capital campaign. The agreement contains a right of return requiring that the assets be reimbursed to the resource provider if the assets are not used for the purposes outlined in the capital campaign solicitation materials. The resource provider does not include any specifications in the agreement about how the building should be constructed or on how other improvements should be made.
","snippet":"NFP G is a university that is conducting a capital campaign to build a new building to house its school of mathematics and to make capital improvements to existing buildings on campus, including a new heating system and …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:17e60254706d37942515adebbf6fef34f5ef6b93f97b229e68e16924d60e8606","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-70N","para":"55-70N","html":"
NFP G determines that this grant is not conditional because the agreement places limits only on the specific activity that is being funded (for example, the assets can be used toward the new building or toward other capital improvements such as the heating system and an upgraded telephone and computer network within existing buildings on campus). The resource provider does not include any specifications about how the building should be constructed, and the agreement only indicates that NFP G must use the grant for the purpose outlined in the capital campaign materials. NFP G recognizes this grant as donor-restricted revenue because it must be used for capital purposes, which is narrower than NFP G's overall mission. This Example illustrates a fact pattern in which a grant can include a right of return and would be deemed a contribution that does not contain a donor-imposed condition because the return clause is not coupled with a barrier to be overcome, as determined by NFP G using judgment to assess the indicators of a barrier.
","snippet":"NFP G determines that this grant is not conditional because the agreement places limits only on the specific activity that is being funded (for example, the assets can be used toward the new building or toward other capi…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:12c4c33003db92a69aa3420e04a91e04e05ce5923080383acf4c9c8f821658c6","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-70O","para":"55-70O","html":"
NFP I is a museum that receives a grant from an individual donor to build a new wing on the existing museum building. The agreement contains a $1 million multiyear promise to give the money to be used for the new wing on the building. The agreement also includes specific building requirements, including square footage and that the new wing must be environmentally friendly with Leadership in Energy and Environmental Design certification. The first installment of the gift will not be paid until NFP I submits architectural designs that meet the building requirements. Additional installments of the grant will be paid in specified increments upon achieving other milestones identified in the grant agreement. If a particular milestone is not achieved, the donor is released from its obligation to make installment payments.
","snippet":"NFP I is a museum that receives a grant from an individual donor to build a new wing on the existing museum building. The agreement contains a $1 million multiyear promise to give the money to be used for the new wing on…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e3ae6f54a15cfb949e823b8748250c1db3f844e9252496188cf044c7aa178d4e","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-70P","para":"55-70P","html":"
NFP I determines that this agreement is conditional because NFP I is not entitled to the assets until a milestone is met (for example, an architectural plan including square footage and Leadership in Energy and Environmental Design certification). In this example, a milestone is deemed a measurable performance barrier because NFP I's entitlement to the transferred assets is contingent upon the completion of a milestone. In addition, the agreement includes a release of the resource provider's obligation to transfer assets if the stipulations are not met. NFP I recognizes the revenue as the barriers are overcome, which is upon meeting the specific requirements as NFP I builds the new wing. The likelihood of meeting a milestone is not a consideration when assessing whether the contribution is deemed conditional.
","snippet":"NFP I determines that this agreement is conditional because NFP I is not entitled to the assets until a milestone is met (for example, an architectural plan including square footage and Leadership in Energy and Environme…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2494e2f7ae7ca25530fe33b06853ed3986e9f3159cb2ee3fb92da8277ec4b39b","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-70Q","para":"55-70Q","html":"
NFP J operates as a homeless shelter that provides individuals with temporary accommodations, meals, and counseling. NFP J receives an upfront grant of $75,000 from the city for its meals program. The grant requires NFP J to use the assets to provide at least 5,000 meals to the homeless. The grant contains a right of return for meals not served.
","snippet":"NFP J operates as a homeless shelter that provides individuals with temporary accommodations, meals, and counseling. NFP J receives an upfront grant of $75,000 from the city for its meals program. The grant requires NFP …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fced7e34512ae7fea79f49098c8c3ccc3d19a918a288a7561ac3f5afb307b9da","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-70R","para":"55-70R","html":"
NFP J determines that this grant is conditional because it contains a measurable performance-related barrier (to provide 5,000 meals) and a right of return. NFP J recognizes assets received in advance of satisfying the conditions as a refundable advance liability and will then recognize $75,000 as donor-restricted revenue when at least 5,000 meals are served because the purpose of the grant is narrower than the overall purpose of NFP J. The likelihood of providing the meals is not a consideration when assessing whether the contribution is deemed conditional.
","snippet":"NFP J determines that this grant is conditional because it contains a measurable performance-related barrier (to provide 5,000 meals) and a right of return. NFP J recognizes assets received in advance of satisfying the c…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6cd0dfb8e8b657413fe7cc097931b94ead21c5da749cbacf3ce91a384635cd83","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-70S","para":"55-70S","html":"
NFP H is a recreational organization that provides various sports programs to children that live in the community. NFP H receives an upfront grant in the amount of $40,000 from a foundation to be used toward its tennis program. Consistent with NFP H's grant proposal, the agreement includes specific guidelines for which NFP H could use the assets (for example, to hire 10 tennis instructors or to provide a summer camp for 9 weeks) but does not specify that NFP H's entitlement to the $40,000 is dependent upon NFP H meeting any of the specific indicated guidelines in the agreement. The grant contains a right of return for funds not spent on the tennis program.
","snippet":"NFP H is a recreational organization that provides various sports programs to children that live in the community. NFP H receives an upfront grant in the amount of $40,000 from a foundation to be used toward its tennis p…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ecca7f3ac317041c96405c5d7c101498ff8dbabb94ec9ea005bc3da467a233cb","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-70T","para":"55-70T","html":"
NFP H determines that this grant is not conditional because it does not contain a barrier to overcome to be entitled to the transferred assets. Although the grant agreement contains guidelines for how NFP H could spend the $40,000, the agreement does not specify that entitlement to the transferred assets are dependent upon meeting any of the guidelines. Because the guidelines in the grant agreement were not required to be met to be entitled to the funding, the agreement does not contain a barrier to overcome. NFP H should recognize the revenue upon receipt of the assets as donor restricted because it is required to use the assets for the tennis program, which is narrower than NFP H's overall mission.
","snippet":"NFP H determines that this grant is not conditional because it does not contain a barrier to overcome to be entitled to the transferred assets. Although the grant agreement contains guidelines for how NFP H could spend t…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f430ac1ef37d3357193e6b48f3d759543871377cfd8b5b62051327a0ee854a17","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-70U","para":"55-70U","html":"
This Example illustrates the requirements described in paragraph 958-605-50-1A. Those disclosure requirements are not prescriptive on how the information should be disclosed; therefore, this Example demonstrates two alternative formats. This Example does not illustrate all categories of contributed nonfinancial assets, such as intangible assets. An NFP may be required to include disclosure information about valuation techniques and inputs, including assumptions and judgments that an NFP makes, in addition to those included in this Example, which is consistent with the fair value disclosures required by Topic 820. The valuation language used in this Example is not intended to provide guidance on how contributions of nonfinancial assets should be valued, including whether the principal market (or most advantageous market) disclosed is appropriate in the circumstances. While not illustrated in this Example, there may be additional information about the nature and extent of contributed services, including nonrecognized contributed services, that an entity may disclose in accordance with paragraph 958-605-50-1B.
","snippet":"This Example illustrates the requirements described in paragraph 958-605-50-1A. Those disclosure requirements are not prescriptive on how the information should be disclosed; therefore, this Example demonstrates two alte…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e917a1b5e57ec335728872aebb9c700362eeea0220a4d4bce8e1fc1cbcb53479","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-70V","para":"55-70V","html":"
The following illustration includes a table disclosing the amounts recognized within the statement of activities by category as well as a narrative disclosure about donor-imposed restrictions and valuation techniques and inputs for each category of contributed nonfinancial asset.
","snippet":"The following illustration includes a table disclosing the amounts recognized within the statement of activities by category as well as a narrative disclosure about donor-imposed restrictions and valuation techniques and…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:86e6757ab8579937c548730707ee9b28559d44cd4106a34a4b0c56d28f9be6f7","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-70W","para":"55-70W","html":"
The following table illustrates the disclosures in paragraph 958-605-55-70V for each category of contributed nonfinancial asset. It includes both amounts and narrative disclosure. For illustrative purposes, only one year is presented.
","snippet":"The following table illustrates the disclosures in paragraph 958-605-55-70V for each category of contributed nonfinancial asset. It includes both amounts and narrative disclosure. For illustrative purposes, only one year…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:09214e7ab02680b579efdc7fcdd530d895d73fdc7c815328e649f1f38ec1777b","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5966683cd20501e64d9c46023781ec6256fb834cf5fab437a97ac59afbb39794","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"block":"Transfers of Assets to a Not-for-Profit Entity or Charitable Trust That Raises or Holds Contributions for Others","heading":"Implementation Guidance","paragraphs":[{"citation":"605-958-55-71","para":"55-71","html":"
A transfer of assets may appear to be a contribution when a donor uses an agent, a trustee, or an intermediary to transfer assets to a donee. Receipts of resources as an agent, trustee, or intermediary of a donor are not contributions received to the agent because the recipient of assets who is an agent or trustee has little or no discretion in determining how the assets transferred will be used. For the same reason, deliveries of resources as an agent, trustee, or intermediary of a donor are not contributions made by the agent. Similarly, contributions of services (time, skills, or expertise) between donors and donees that are facilitated by an intermediary are not contributions received or contributions made by the intermediary.
","snippet":"A transfer of assets may appear to be a contribution when a donor uses an agent, a trustee, or an intermediary to transfer assets to a donee. Receipts of resources as an agent, trustee, or intermediary of a donor are not…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:de462ca87f03f6b7e54dff4900ba61efc052cc2feac090d503a83060166adc6c","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-72","para":"55-72","html":"
Examples 1 through 11 (see paragraphs
958-605-55-80 through 55-115
) illustrate the need to assess the relevant facts and circumstances to distinguish between the receipt of resources as a donee and the receipt of resources as an agent, a trustee, or an intermediary organization.
","snippet":"Examples 1 through 11 (see paragraphs 958-605-55-80 through 55-115) illustrate the need to assess the relevant facts and circumstances to distinguish between the receipt of resources as a donee and the receipt of resourc…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3530b486af0325c62c5415491a6dc1dc1906ab57d3f228bca42a0aa9ee68b8c8","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-73","para":"55-73","html":"
The following flowchart is a visual supplement to the written standards. It should not be interpreted to alter any requirements of the Transfers of Assets to a Not-for-Profit Entity or Charitable Trust that Raises or Holds Contributions for Others Subsections or of Subtopic 958-20, nor should it be considered a substitute for those requirements. The relevant paragraphs of the standards are identified in the parenthetical notes. Examples 1 through 11 (see paragraphs
958-605-55-80 through 55-115
) illustrate the application of the standards in specific situations.
","snippet":"The following flowchart is a visual supplement to the written standards. It should not be interpreted to alter any requirements of the Transfers of Assets to a Not-for-Profit Entity or Charitable Trust that Raises or Hol…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:22847cfdacc67527d951cc09efd2ac1586f5b772b3335023f95bf35ddaca7883","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-74","para":"55-74","html":"
The diagram depicts the process for determining the appropriate accounting for a transfer of assets from a donor to a recipient entity that accepts the assets and agrees to use those assets on behalf of a beneficiary specified by the donor or transfer those assets, the return on investment of those assets, or both to a beneficiary specified by the donor. (For additional information about how a beneficiary is specified, see paragraphs
958-605-55-76 through 55-78
.) The diagram also depicts the process for determining the appropriate accounting for a transfer from a resource provider that takes place in a similar manner but is not a contribution because the transfer is revocable, repayable, or reciprocal.
","snippet":"The diagram depicts the process for determining the appropriate accounting for a transfer of assets from a donor to a recipient entity that accepts the assets and agrees to use those assets on behalf of a beneficiary spe…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:475ff78c389fbae32ea2b6588ffa1f88f39716aba7d41c589ba7f6bb3ee82649","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-75","para":"55-75","html":"
Discretion to determine the timing of the distribution to the specified beneficiary, by itself, does not give the recipient entity discretion sufficient to recognize a contribution. That limited discretion is not sufficient. The ability to choose a payment date does not relieve an entity from its obligation to pay.
","snippet":"Discretion to determine the timing of the distribution to the specified beneficiary, by itself, does not give the recipient entity discretion sufficient to recognize a contribution. That limited discretion is not suffici…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ec3a47b42fb79ae683da8c1f605f589ff41933137c8db479f1b218135f070a20","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-76","para":"55-76","html":"
A recipient entity has discretion sufficient to recognize a contribution received if it can choose the beneficiaries of the assets. For example, if a recipient receives cash that it must disburse to any who meet guidelines specified by a resource provider or return the cash, those receipts may be deposits held by the recipient as an agent rather than contributions received as a donee. Similarly, if a recipient receives cash that it must disburse to individuals identified by a resource provider or return the cash, neither the receipt nor the disbursement is a contribution for the agent, trustee, or intermediary. In contrast, if a resource provider allows the recipient to establish, define, and carry out the programs that disburse the cash, products, or services to the recipient's beneficiaries, the recipient generally is involved in receiving and making contributions.
","snippet":"A recipient entity has discretion sufficient to recognize a contribution received if it can choose the beneficiaries of the assets. For example, if a recipient receives cash that it must disburse to any who meet guidelin…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:52dc6163050d2509504fba2f81f81152c8e741a0f504ecf3e85059533d1e004c","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-77","para":"55-77","html":"
Thus, if a donor uses broad generalizations to describe beneficiaries or to indicate a field of interest, such as Midwestern flood victims, homeless individuals, or teenaged children, the recipient entity has the ability to choose the beneficiaries of the assets and is a donee. Similarly, the recipient entity has the ability to choose the beneficiaries if neither the language used by the donor nor the representations of the recipient entity cause the donor to believe that it can direct the gift to a specified beneficiary. For example, a recipient entity might request that a donor indicate a not-for-profit entity (NFP) that best serves the needs of the community and tell the donor that the information will be considered by the allocation committee when it makes its distributions to NFPs in the community. If that request is conveyed in a manner that leads a donor to reasonably conclude that its role is merely to propose a possible allocation, the recipient entity has the discretion to choose the beneficiary of the assets.
","snippet":"Thus, if a donor uses broad generalizations to describe beneficiaries or to indicate a field of interest, such as Midwestern flood victims, homeless individuals, or teenaged children, the recipient entity has the ability…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1dd25b0712529fb469e4ca0b6c3e1460448f41040674ec3301727bada86904ad","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-78","para":"55-78","html":"
Conversely, if that request is conveyed in a manner that creates a donor's reasonable expectation that the gift will be used for the benefit of or will be transferred to the indicated beneficiary, the recipient entity does not have discretion to choose the beneficiary unless the donor explicitly grants variance power. (See the following paragraph and paragraph 958-605-25-25.) A donor may specify the beneficiary by name, by stating that all entities that meet a set of donor-defined criteria are beneficiaries, or by actions surrounding the transfer that make clear the identity of the beneficiary, such as by responding to a request from a recipient entity that exists to raise assets for the beneficiary.
","snippet":"Conversely, if that request is conveyed in a manner that creates a donor's reasonable expectation that the gift will be used for the benefit of or will be transferred to the indicated beneficiary, the recipient entity do…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d0ef8a1b9ecc145361bb41c30835422d1572e0ac8217bb25214840316930005e","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-79","para":"55-79","html":"
A recipient entity may obtain the power to redirect the use of assets transferred to it through various means, including standard provisions in donor-choice forms or explicit donor stipulation in gift instruments. For example, a community foundation may obtain the unilateral power to redirect the use of assets transferred to them through explicit reference to the variance power granted to them by donors in written gift instruments. The variance power may be explicitly referred to in the terms of the gift instrument and further explained in the community foundation's declaration of trust, articles of incorporation, or governing instruments.
","snippet":"A recipient entity may obtain the power to redirect the use of assets transferred to it through various means, including standard provisions in donor-choice forms or explicit donor stipulation in gift instruments. For ex…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db4a92087baa477af9d00e2d91e860449475d69692be951535b0fd91dc8d2d53","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:57392bbcf454801136af61271cffdd82473b9f1382e9bbb64cf9da60acc429db","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"block":"Transfers of Assets to a Not-for-Profit Entity or Charitable Trust That Raises or Holds Contributions for Others","heading":"Illustrations","paragraphs":[{"citation":"605-958-55-80","para":"55-80","html":"
This Example illustrates the guidance in paragraphs
958-605-25-28 through 25-32
. Not-for-Profit Entity A (NFP A) receives relief supplies from Individual with instructions to deliver the supplies to specified third-party beneficiaries. NFP A accepts responsibility for delivering those supplies because it has a distribution network and a mutual interest in serving the needs of the specified beneficiaries. NFP A has no discretion in determining the parties to be benefited; it must deliver the resources to the specified beneficiaries. Receipt of those goods is not a contribution received to NFP A, nor is the delivery of those goods to the beneficiaries a contribution made by NFP A. Rather, a contribution of goods is made by Individual and received by the third-party beneficiaries.
","snippet":"This Example illustrates the guidance in paragraphs 958-605-25-28 through 25-32. Not-for-Profit Entity A (NFP A) receives relief supplies from Individual with instructions to deliver the supplies to specified third-party…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c487a46e234c44aa901aeae60b35fae5b14f5ee77a55ce11802b65dd63a5ca3","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-81","para":"55-81","html":"
This Example illustrates the guidance in paragraph 958-605-25-23. Not-for-Profit Entity B (NFP B) develops and maintains a list of lawyers and law firms that are interested in providing services without charge to charitable organizations and certain individuals. NFP B encourages individuals in need of free legal services to contact NFP B for referral to lawyers in the individual's community that may be willing to serve them. The decision about whether and how to serve a specific individual rests with the lawyer. Under those circumstances, NFP B merely acts as an intermediary in bringing together a willing donor and donee. The free legal services are not a contribution received by NFP B.
","snippet":"This Example illustrates the guidance in paragraph 958-605-25-23. Not-for-Profit Entity B (NFP B) develops and maintains a list of lawyers and law firms that are interested in providing services without charge to charita…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fe107d3ed9745f7012f6192ba54d89c189f8c41f9094b62b4ea85832cf273d53","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-82","para":"55-82","html":"
Paragraph superseded by Accounting Standards Update No. 2018-08.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2018-08.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4f93b996412e0380b08817c488f835e446c89d2ba288a80304f1feb24178688d","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-83","para":"55-83","html":"
This Example illustrates the guidance in paragraphs
958-605-25-24 through 25-25
.
","snippet":"This Example illustrates the guidance in paragraphs 958-605-25-24 through 25-25.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:66ac0d27fb1b32b7345c5fe13a4a8a37daf6b530411bc8cba1e8041a6eb77add","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-84","para":"55-84","html":"
Federated Fundraising Organization D provides three choices to donors in its annual workplace campaign. Donors can give without restriction, direct their gifts to one of four community needs identified by Federated Fundraising Organization D, or specify that their gifts be transferred to an NFP of their choice. The campaign literature informs donors that if they choose to specify an NFP to which their gift should be transferred, the NFP must be a social welfare organization within the community that has tax-exempt status under Internal Revenue Code Section 501(c)(3). The campaign literature also provides a schedule of the administrative fees that will be deducted from all gifts that are to be transferred to the donor's chosen beneficiary.
","snippet":"Federated Fundraising Organization D provides three choices to donors in its annual workplace campaign. Donors can give without restriction, direct their gifts to one of four community needs identified by Federated Fundr…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c316de58a1ad30e013bdf1816e9740ae9a728b3c1f814039029cbf281fd03f68","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-85","para":"55-85","html":"
Federated Fundraising Organization D would recognize the following transactions:
  1. a
    It would recognize the fair values of the gifts without donor restrictions as contribution revenue that increases net assets without donor restrictions.
  2. b
    It would recognize the fair values of the gifts targeted to the four specified community needs as contribution revenue that increases net assets with donor restrictions.
  3. c
    It would recognize the fair values of gifts that are to be transferred to beneficiaries chosen by the donors as increases in its assets and as liabilities to those specified beneficiaries (see paragraph 958-605-25-24).
  4. d
    It would recognize as revenue the administrative fees withheld from amounts to be transferred to the donors' chosen beneficiary.
However, if some of the gifts that are intended for specified beneficiaries are gifts of nonfinancial assets, Federated Fundraising Organization D would recognize those nonfinancial assets and its liability to transfer them to the specified beneficiaries if that were its policy; otherwise, it would recognize neither the nonfinancial assets nor a liability (see paragraph 958-605-25-24).
","snippet":"Federated Fundraising Organization D would recognize the following transactions:\n(a) It would recognize the fair values of the gifts without donor restrictions as contribution revenue that increases net assets without do…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ee783aa2770c988d4114bed07eba7df288deb1a0da1c06c591344c82d6fa76bc","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-86","para":"55-86","html":"
The beneficiaries chosen by the donors would recognize the fair value of the transferred assets as contribution revenue in accordance with the provisions of paragraph 958-605-45-6 for unconditional promises to give. Thus, the revenue would increase net assets with donor restrictions or net assets without donor restrictions, depending on the existence or absence of donor-imposed restrictions. For example, if a donor specified that the transferred assets must be maintained in perpetuity, the revenue would increase net assets with donor restrictions. However, if the donor specified that the transferred assets are for current-period use, the revenue would increase net assets without donor restrictions. In accordance with paragraph 958-220-45-14, the beneficiaries would report the gross amounts of the gifts as contribution revenue and the administrative fees withheld by Federated Fundraising Organization D as expenses. The net amount would be recognized as a receivable (see paragraph 958-605-25-28).
","snippet":"The beneficiaries chosen by the donors would recognize the fair value of the transferred assets as contribution revenue in accordance with the provisions of paragraph 958-605-45-6 for unconditional promises to give. Thus…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:94835658e25e245412cc79dd6eb48f25107330b84c13785e2d40282c0c0a4ae6","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-87","para":"55-87","html":"
Instead of conducting the campaign as described in this Example, Federated Fundraising Organization D's campaign literature, including the form that donors use to specify a beneficiary, clearly states that if donors choose to give and specify a beneficiary, the allocation committee has the authority to redirect their gifts if the committee perceives needs elsewhere in the community that are greater. By giving under those terms, donors explicitly grant Federated Fundraising Organization D variance power. Thus, Federated Fundraising Organization D would recognize as contribution revenue without donor-imposed restrictions (see paragraph 958-605-25-25), and the specified beneficiaries would be precluded from recognizing their potential for future distributions from the assets (see paragraph 958-605-25-31).
","snippet":"Instead of conducting the campaign as described in this Example, Federated Fundraising Organization D's campaign literature, including the form that donors use to specify a beneficiary, clearly states that if donors choo…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f42f65e9ee8afa84a0738249b7b4cce134674654c9e44d8aeb3c7959da174af","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-88","para":"55-88","html":"
This Example illustrates the guidance in paragraphs
958-605-25-24 through 25-25
.
","snippet":"This Example illustrates the guidance in paragraphs 958-605-25-24 through 25-25.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c7be8355f86c3e0aa5ef8e3ec4a98dd2fa9684558e43adc0feac090cd67133b","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-89","para":"55-89","html":"
The governing board of City Botanical Society E decides to raise funds to build an endowment. The governing board signs an agreement to establish a fund at Community Foundation F. Community Foundation F and City Botanical Society E are not financially interrelated entities. City Botanical Society E solicits gifts to the fund. The campaign materials inform donors that the endowment will be owned and held by Community Foundation F. The materials explain that the gifts will be invested and that the return from their investment will be distributed to City Botanical Society E, subject to Community Foundation F's spending policy and to Community Foundation F's right to redirect the return to another beneficiary without the approval of the donor, City Botanical Society E, or any other party if distributions to City Botanical Society E become unnecessary, impossible, or inconsistent with the needs of the community. The donor-response card also clearly describes Community Foundation F's right to redirect the return of the fund. The campaign materials indicate that donors should send their contributions to Community Foundation F using a preaddressed envelope included for that purpose.
","snippet":"The governing board of City Botanical Society E decides to raise funds to build an endowment. The governing board signs an agreement to establish a fund at Community Foundation F. Community Foundation F and City Botanica…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d595057c4908495ec80111d19fc1958f896dd63165336cdaf78336649d703db","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-90","para":"55-90","html":"
Community Foundation F would recognize the fair value of gifts received as assets and as contribution revenue. The donors explicitly granted variance power by using a donor-response card that clearly states that gifts are subject to Community Foundation F's unilateral power to redirect the return to another beneficiary (see paragraph 958-605-25-25).
","snippet":"Community Foundation F would recognize the fair value of gifts received as assets and as contribution revenue. The donors explicitly granted variance power by using a donor-response card that clearly states that gifts ar…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d69c568bd5d6b15f0f63fb0ca2b9da16e6364db83f78d35eac51ffeba3021a91","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-91","para":"55-91","html":"
City Botanical Society E is precluded from recognizing its potential rights to the assets held by Community Foundation F because the donors explicitly granted variance power (see paragraph 958-605-25-31). City Botanical Society E would recognize only its annual grants from Community Foundation F as contributions.
","snippet":"City Botanical Society E is precluded from recognizing its potential rights to the assets held by Community Foundation F because the donors explicitly granted variance power (see paragraph 958-605-25-31). City Botanical …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:21635aed7a025201fd1c6e46761cff46f2ff5d9c61c76860c601fdbbedc110e2","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-92","para":"55-92","html":"
Whether a donor intended to make a contribution to Community Foundation F may not be clear if the donor responds to the campaign materials by sending a contribution and the donor-response card directly to City Botanical Society E. City Botanical Society E could resolve the ambiguity by a review of the facts and circumstances surrounding the gift, communications with the donor, or both. If it is ultimately determined that the donor intended to make a gift to the fund owned and held by Community Foundation F and to explicitly grant variance power, City Botanical Society E would be an agent responsible for transferring that gift to Community Foundation F (see paragraph 958-605-25-24).
","snippet":"Whether a donor intended to make a contribution to Community Foundation F may not be clear if the donor responds to the campaign materials by sending a contribution and the donor-response card directly to City Botanical …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b097b9be6704c8476d30c07ae04d54ec096aadf73e3e4d60ce1cd2fd6f16983","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-93","para":"55-93","html":"
This Example illustrates the guidance in paragraph 958-605-25-23.
","snippet":"This Example illustrates the guidance in paragraph 958-605-25-23.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:58a46b3192abac53d1fe8bc4805a50751daadc08c9d5a2ce8bb268130242488e","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-94","para":"55-94","html":"
Local Church G transfers cash to Seminary H and instructs Seminary H to use the money to grant a scholarship to Individual, who is a parishioner of Local Church G.
","snippet":"Local Church G transfers cash to Seminary H and instructs Seminary H to use the money to grant a scholarship to Individual, who is a parishioner of Local Church G.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ebd461826e1466a102e5c97a4da78ff9e2d5d40d79c00288afe9f458f9384bf7","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-95","para":"55-95","html":"
Seminary H would recognize the cash and a liability to Individual in the same amount because it merely is facilitating the cash transfer from Local Church G to Individual (see paragraph 958-605-25-23).
","snippet":"Seminary H would recognize the cash and a liability to Individual in the same amount because it merely is facilitating the cash transfer from Local Church G to Individual (see paragraph 958-605-25-23).","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1e4220675c545210b717fd2c690e7359578e5ae3fc519ccf4cfee6b38f8e9a0b","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-96","para":"55-96","html":"
This Example illustrates the guidance in paragraph 958-605-15-9.
","snippet":"This Example illustrates the guidance in paragraph 958-605-15-9.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5fdb1e0eadacb3e04567bb96a6ec1015f80d9f81f895ef4c55fd829b409d0048","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-97","para":"55-97","html":"
Individual transfers assets to National Bank J to establish an irrevocable charitable trust for the sole benefit of Museum I. National Bank J will serve as trustee. Individual sets forth in the trust agreement the policies that direct the economic activities of the trust. The trust term is five years. Each year, the income received on the investments of the trust will be distributed to Museum I. At the end of Year 5, the corpus of the trust (original assets and net appreciation on those assets) will be paid to Museum I.
","snippet":"Individual transfers assets to National Bank J to establish an irrevocable charitable trust for the sole benefit of Museum I. National Bank J will serve as trustee. Individual sets forth in the trust agreement the polici…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2df73ddc380664eb0c783f8efd87d27d48c2426e22f67aa91db225f0284348f5","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-98","para":"55-98","html":"
The Contribution Received Subsections of this Subtopic do not establish standards for the trustee, National Bank J (see paragraph 958-605-15-9). Because Museum I is unable to influence the operating or financial decisions of the trustee, Museum I and National Bank are not financially interrelated entities. Therefore, Museum I would recognize its asset (a beneficial interest in the trust) and contribution revenue that increases net assets with donor restrictions (see paragraph 958-605-35-3). Museum I would measure its beneficial interest at fair value. That value generally can be measured by the fair value of the assets contributed to the trust.
","snippet":"The Contribution Received Subsections of this Subtopic do not establish standards for the trustee, National Bank J (see paragraph 958-605-15-9). Because Museum I is unable to influence the operating or financial decision…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a3e3fae0958aef85288a151ed665401170e8afd604cba55d36d933ae24fe26c","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-99","para":"55-99","html":"
This Example illustrates the guidance in paragraph 958-20-15-2.
","snippet":"This Example illustrates the guidance in paragraph 958-20-15-2.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:36d3b6a6d378dda6f236d3ae7d58c665e60a8f1c2df59d93de496410dab91a56","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-100","para":"55-100","html":"
Some foundations and associations raise contributions for a large number of unaffiliated NFPs, often referred to as member organizations. By virtue of their numbers, those member organizations generally do not individually influence the operating and financial decisions of the foundation (or association). Thus, any one member organization and the foundation (or association) are not financially interrelated entities (see paragraph 958-20-15-2[a]). Because the entities are not financially interrelated, the foundation (or association) recognizes a liability if a donor to the foundation (or association) specifies that the gift should be transferred to a particular member organization (see paragraph 958-605-25-4). The specified member organization would recognize a receivable and contribution revenue that increases net assets with donor restrictions or net assets without donor restrictions, depending on the existence or absence of donor-imposed restrictions.
","snippet":"Some foundations and associations raise contributions for a large number of unaffiliated NFPs, often referred to as member organizations. By virtue of their numbers, those member organizations generally do not individual…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1adc3546112987a842b6e6269a9bda1840e4575ab58c913fe5c1ed9204746c99","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-101","para":"55-101","html":"
This Example illustrates the guidance in paragraph 958-605-25-4.
","snippet":"This Example illustrates the guidance in paragraph 958-605-25-4.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a822ebc77f321ad944abb7fead0ea92db76875febb1b5e9f4c9f45eb1731d1e","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-102","para":"55-102","html":"
Individual transfers a car to Federated Fundraising Organization K and requests that the car be transferred to Local Daycare Center L. Individual specifies that Federated Fundraising Organization K may use the car for one year before transferring it to Local Daycare Center L. Local Daycare Center L is a member organization of Federated Fundraising Organization K, but that status does not confer any ability to actively participate in the policymaking processes of Federated Fundraising Organization K.
","snippet":"Individual transfers a car to Federated Fundraising Organization K and requests that the car be transferred to Local Daycare Center L. Individual specifies that Federated Fundraising Organization K may use the car for on…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:af45a04a0b196b8bb3ccfbae4c2395093cf6fff651ee02bae109da1e93addd9e","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-103","para":"55-103","html":"
Because Federated Fundraising Organization K and Local Daycare Center L are not financially interrelated entities, Federated Fundraising Organization K would recognize the car as an asset and a liability to Local Daycare Center L if its policy were to recognize nonfinancial assets; otherwise, it would recognize neither the nonfinancial assets nor a liability (see paragraph 958-605-25-24).
","snippet":"Because Federated Fundraising Organization K and Local Daycare Center L are not financially interrelated entities, Federated Fundraising Organization K would recognize the car as an asset and a liability to Local Daycare…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ef0cc4c90c54ebc4b28b0a224e97221174021f254c6517a3b90a747b0ebf175d","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-104","para":"55-104","html":"
If, instead of refusing the gift of the use of the car, Federated Fundraising Organization K decides to use it for a year before transferring it to Local Daycare Center L, Federated Fundraising Organization K would recognize the fair value of the gift of one-year's use of the car in accordance with paragraph 958-605-30-2. The use of a car is a contributed asset and not a contributed service.
","snippet":"If, instead of refusing the gift of the use of the car, Federated Fundraising Organization K decides to use it for a year before transferring it to Local Daycare Center L, Federated Fundraising Organization K would recog…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:212cf4adfe03225bd382cb74d056abd2e8afce0bd4d4f6b84d01d592e45944bb","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-105","para":"55-105","html":"
Local Daycare Center L would recognize a receivable and contribution revenue that increases net assets with donor restrictions (see paragraph 958-605-25-30). It would measure the contribution received at the fair value of the car; however, if Federated Fundraising Organization L chooses to use the car for a year before transferring it, the fair value would be reduced accordingly.
","snippet":"Local Daycare Center L would recognize a receivable and contribution revenue that increases net assets with donor restrictions (see paragraph 958-605-25-30). It would measure the contribution received at the fair value o…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0e0e05f78b1060f6022819417f21c899743024af4abf4e1bedf7de76b3c155c3","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-106","para":"55-106","html":"
This Example illustrates the guidance in paragraph 958-605-25-33.
","snippet":"This Example illustrates the guidance in paragraph 958-605-25-33.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e4a8593488070d53661d90980d2fef267702517bd304f1afab06d122da1388f5","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-107","para":"55-107","html":"
Symphony Orchestra M receives a large gift without donor restrictions of securities from Individual. Because it has no investment expertise, Symphony Orchestra M transfers the securities to Community Foundation N to establish an endowment fund. The agreement between Symphony Orchestra M and Community Foundation N states that the transfer is irrevocable and that the transferred assets will not be returned to Symphony Orchestra M. However, Community Foundation N will make annual distributions of the income earned on the endowment fund, subject to Community Foundation N's spending policy. The agreement also permits Community Foundation N to substitute another beneficiary in the place of Symphony Orchestra M if Symphony Orchestra M ceases to exist or if the governing board of Community Foundation N votes that support of Symphony Orchestra M either is no longer necessary or is inconsistent with the needs of the community. (That is, Symphony Orchestra M explicitly grants variance power to Community Foundation N.) The agreement does not permit either entity to appoint members to the other entity's governing board or otherwise participate in the policymaking processes of the other.
","snippet":"Symphony Orchestra M receives a large gift without donor restrictions of securities from Individual. Because it has no investment expertise, Symphony Orchestra M transfers the securities to Community Foundation N to esta…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:65daa4bd9d17dd99f2c905941b1da5530b8d027c5fc626570c605916f9272795","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-108","para":"55-108","html":"
Community Foundation N would recognize the fair value of the transferred securities as an increase in investments and a liability to Symphony Orchestra M because Symphony Orchestra M transferred assets to Community Foundation N and specified itself as beneficiary (see paragraph 958-605-25-33(d)). The transfer is not an equity transaction because Community Foundation N and Symphony Orchestra M are not financially interrelated entities (see paragraph 958-20-25-4(b)). Symphony Orchestra M is unable to influence the operating or financial decisions of Community Foundation N (see paragraph 958-20-15-2(a)).
","snippet":"Community Foundation N would recognize the fair value of the transferred securities as an increase in investments and a liability to Symphony Orchestra M because Symphony Orchestra M transferred assets to Community Found…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2d53f34cdfc9738dffb2ec4a82b0245dc3943cd1cdb5902b86376591fecc18bb","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-109","para":"55-109","html":"
Symphony Orchestra M would recognize the fair value of the gift of securities from Individual as contribution revenue. When it transfers the securities to Community Foundation N, it would recognize the transfer as a decrease in investments and an increase in an asset, for example, as a beneficial interest in assets held by Community Foundation N (see paragraph 958-605-25-33(d)). Also, Symphony Orchestra M would disclose in its financial statements the identity of Community Foundation N, the terms under which Community Foundation N will distribute amounts to Symphony Orchestra M, a description of the variance power granted to Community Foundation N, and the aggregate amount reported in the statement of financial position and how that amount is described (see paragraph 958-605-50-6).
","snippet":"Symphony Orchestra M would recognize the fair value of the gift of securities from Individual as contribution revenue. When it transfers the securities to Community Foundation N, it would recognize the transfer as a decr…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:45019e78249a8e55713fc0f504e7be35781876a4537ea2899d692b2c9e67da7a","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-110","para":"55-110","html":"
If a resource provider transfers assets to a recipient entity and specifies itself or its affiliate as the beneficiary, a presumption that the transfer is reciprocal, and therefore not a contribution, is necessary even if the resource provider explicitly grants the recipient entity variance power. Thus, Symphony Orchestra M would recognize an asset and Community Foundation N would recognize a liability because the transaction is deemed to be reciprocal. Symphony Orchestra M transfers its securities to Community Foundation N in exchange for future distributions. Community Foundation N, by its acceptance of the transfer, agrees that at the time of the transfer distributions to Symphony Orchestra M are capable of fulfillment and consistent with the foundation's mission. Although the fair value of those future distributions may not be commensurate with the fair value of the securities given up (because Symphony Orchestra M is at risk of cessation of the distributions), the transaction is accounted for as though those values are commensurate. In comparison, the donors to Community Foundation F in Example 5 (see paragraph 958-605-55-88) explicitly grant variance power to Community Foundation F in a nonreciprocal transfer. In that Example, it is clear that the donors have made a contribution because they retain no beneficial interests in the transferred assets. Because the donors in that Example explicitly grant variance power to Community Foundation F, it, rather than City Botanical Society E, is the recipient of that contribution.
","snippet":"If a resource provider transfers assets to a recipient entity and specifies itself or its affiliate as the beneficiary, a presumption that the transfer is reciprocal, and therefore not a contribution, is necessary even i…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1a163ae11270f34192db9a676b66cc9fcef83ddec46a97c9762a8e8213fd7c34","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-111","para":"55-111","html":"
This Example illustrates the guidance in paragraph 958-605-25-33.
","snippet":"This Example illustrates the guidance in paragraph 958-605-25-33.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:73375ca0e5c2735613fce86b34899369559232d59315b8423be1d07beee4b9c2","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-112","para":"55-112","html":"
The governing board of Private Elementary School O creates a foundation to hold and manage the school's investments. It transfers its investment portfolio to the newly created PES Foundation P. An agreement between Private Elementary School O and PES Foundation P allows the school to request distributions from both the original investments and the return on those investments, subject to approval by the governing board of PES Foundation P, which will not be unreasonably withheld. The agreement also permits Private Elementary School O to transfer additional investments in the future.
","snippet":"The governing board of Private Elementary School O creates a foundation to hold and manage the school's investments. It transfers its investment portfolio to the newly created PES Foundation P. An agreement between Priva…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aa6ed1a1e827df18aeebb53ec37710b95ac40654bac733eec52ea5f23c2d4660","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-113","para":"55-113","html":"
PES Foundation P would recognize the fair value of the investments as assets and a liability to Private Elementary School O because Private Elementary School O transferred assets to PES Foundation P and specified itself as beneficiary (see paragraph 958-605-25-33[d]). The transfer of assets is not an equity transaction because Private Elementary School O expects repayment of the transferred assets, and thus the transaction does not meet the criterion in paragraph 958-20-25-4(c).
","snippet":"PES Foundation P would recognize the fair value of the investments as assets and a liability to Private Elementary School O because Private Elementary School O transferred assets to PES Foundation P and specified itself …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f961a56762fb899a1e15d31a35175dcc59b48ad8ec9f778f77cc7f639c43f4be","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-114","para":"55-114","html":"
Private Elementary School O would decrease its investments and recognize another asset, for example, a beneficial interest in assets held by PES Foundation P (see paragraph 958-605-25-33[d]). Also, Private Elementary School O would disclose in its financial statements the identity of PES Foundation P, the terms of the agreement under which it can receive future distributions, including the fact that the distributions are not subject to variance power, and the aggregate amount reported in the statement of financial position and how that amount is described (see paragraph 958-605-50-6).
","snippet":"Private Elementary School O would decrease its investments and recognize another asset, for example, a beneficial interest in assets held by PES Foundation P (see paragraph 958-605-25-33[d]). Also, Private Elementary Sch…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5c634febf52fc38e06c35b31023587a68bf60c929cf44f89b135919d42e06683","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}},{"citation":"605-958-55-115","para":"55-115","html":"
See Subtopic 958-20 if Private Elementary School O and PES Foundation P are financially interrelated entities.
","snippet":"See Subtopic 958-20 if Private Elementary School O and PES Foundation P are financially interrelated entities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c37a42457ccc142a4df72854ca7be1776d23425c37d537ff25f5f828d74ec460","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0655ca4ee0798cf6a1288c0072807108e0439a3e8914b0e3e8d23eb424643ec0","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3ea113f8b3b77a536b81e73e4af689355a9891e71cfa4d94f311cdafebddad7c","downloaded_from":"2026-09-10T00:51:49.276Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478845","source_sha256":"f27ea5862669fb94636c6cdf1bdcf49d420680cae2377233370dcfe910edb0e5"}}],"enrichment":{"summary":"ASC 958-605 governs revenue recognition by not-for-profit entities, principally contributions received. Its core rules are (1) distinguishing contributions (no commensurate value to the resource provider) from exchange transactions accounted for under Topic 606, (2) recognizing unconditional contributions as revenue or gains at fair value when received while conditional contributions (a barrier plus a right of return/release) are deferred as refundable advances until the barrier is substantially met, and (3) classifying contributions as with or without donor restrictions. It also covers agency-type transfers where an NFP recipient acts as intermediary, agent, or trustee for a donor and a specified third-party beneficiary.","key_points":["Contributions received are recognized as revenues or gains in the period received (revenues if part of ongoing major or central activities, gains if peripheral) and measured at fair value (958-605-25-2; 958-605-30-2).","Whether a transfer is a contribution or an exchange turns on whether the resource provider receives commensurate value; indirect or public benefit, mission execution, and donor sentiment are not commensurate value, and the type of resource provider (including government) is irrelevant (958-605-15-5A).","A donor-imposed condition requires both (a) one or more barriers to be overcome and (b) a right of return of assets or right of release from obligation; barrier indicators include measurable performance-related barriers, limited discretion over the conduct of an activity, and stipulations related to the purpose of the agreement (958-605-25-5A through 25-5D).","Ambiguous stipulations that are not clearly unconditional are presumed conditional, and a conditional transfer is accounted for as a refundable advance until the conditions are substantially met or explicitly waived (958-605-25-5E; 25-5F; 35-2).","Contributed services are recognized only if they create or enhance nonfinancial assets or require specialized skills provided by persons possessing those skills that would otherwise be purchased (958-605-25-16); contributed collection items need not be recognized if collections are not capitalized (958-605-25-19).","Contributions with donor-imposed restrictions increase net assets with donor restrictions, while exchange revenues and gifts of long-lived assets without use-period stipulations go to net assets without donor restrictions, and promises due in future periods are presumed donor-restricted (958-605-45-1, 45-3, 45-5, 45-6).","A recipient entity acting as agent, trustee, or intermediary recognizes a liability to the specified beneficiary rather than contribution revenue unless granted explicit variance power or financially interrelated with the beneficiary (958-605-25-24 through 25-27; 45-9), and contributed nonfinancial assets must be presented separately with the disclosures in 958-605-50-1A."],"categories":["Not-for-profit","Revenue","Recognition","Disclosure"],"audience_level":"intermediate","student_note":"The most tested distinction is condition versus restriction: a condition (barrier + right of return/release) delays revenue recognition, while a restriction only affects net asset classification. Students commonly err by assuming government grants are always exchange transactions—under 958-605-15-5A the resource provider's identity is irrelevant, and a grant is a contribution unless the grantor itself receives commensurate value.","related_topics":["606","958-20","958-360","958-720","820","832"],"key_concepts":["contribution versus exchange transaction","commensurate value","donor-imposed condition","barrier and right of return","refundable advance","donor-imposed restriction","variance power","contributed services and nonfinancial assets"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a016166a4804545c611bbfde10eaa71daeb0cbd5cb0011aee9d6cb0d85254e17","downloaded_from":"2026-09-10T00:51:19.189Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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Expenses","score":0.8138,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:533a5a0c2749e767e2319896a453a8433e473e62adbbd5d0e1b4859783729b06","downloaded_from":"2026-09-10T01:07:47.863Z","last_downloaded_at":"2026-09-10T01:08:09.526Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"720-958","title":"Not-for-Profit Entities","topic_title":"Other Expenses","score":0.7621,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e28afd621ef7cb403ddad6f924e175659dbb3c6503b40baa54545a0b6a640794","downloaded_from":"2026-09-10T01:12:58.744Z","last_downloaded_at":"2026-09-10T01:13:26.933Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not 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by retrieval timestamps"}},"next":{"number":"605-970","title":"Real Estate—General","topic_title":"Revenue Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8488ed23f3b9f5e9ab30d791430fd998aa158d2f0e6259fc70789eee624c968e","downloaded_from":"2026-09-10T00:51:52.240Z","last_downloaded_at":"2026-09-10T00:52:20.317Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2766135dbcf46e91c08fb67a0c428df5e19302ff0c04c121832e1de42903632a","downloaded_from":"2026-09-10T00:51:19.189Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"605-970","topic":"605","title":"Real Estate—General","area":"Revenue","paragraphs":66,"summary":"ASC 605-970 formerly provided the legacy revenue recognition guidance for real estate—general transactions (including profit recognition and measurement on real estate sales). Every paragraph in the subtopic — Sections 05, 15, 25, 30, 35, and 55 — was superseded by ASU 2014-09 (Revenue from Contracts with Customers). No substantive guidance remains; entities apply ASC 606 (and ASC 610-20 for sales of nonfinancial assets to noncustomers) instead.","concepts":["superseded guidance","real estate sales","revenue recognition","transition to asc 606","legacy gaap"],"categories":["Revenue","Transition and effective dates","Industry-specific","Derecognition"],"level":"introductory","topic_title":"Revenue Recognition","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-970-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
Assumption Superseded Accounting Standards Update No. 2014-09 05/28/2014
Blind Pool or Partially Blind Pool Partnerships Superseded Accounting Standards Update No. 2014-09 05/28/2014
Flip Transactions Superseded Accounting Standards Update No. 2014-09 05/28/2014
General Partnership Superseded Accounting Standards Update No. 2014-09 05/28/2014
Investor Notes Superseded Accounting Standards Update No. 2014-09 05/28/2014
Limited Partnership Superseded Accounting Standards Update No. 2014-09 05/28/2014
Ownership Interests Superseded Accounting Standards Update No. 2014-09 05/28/2014
Partnership Notes Superseded Accounting Standards Update No. 2014-09 05/28/2014
Project Costs Superseded Accounting Standards Update No. 2014-09 05/28/2014
Syndication Activities Superseded Accounting Standards Update No. 2014-09 05/28/2014
Syndication Fees Superseded Accounting Standards Update No. 2014-09 05/28/2014
970-605-05-1 through 05-11
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
970-605-15-1 through 15-7
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
970-605-25-1 through 25-7
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
970-605-30-1 through 30-12
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
970-605-35-1 through 35-8
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
970-605-55-1 through 55-20
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nAssumption | Superseded | Accounting Standards Update No. 2014-09 | 05/28/2014 |\nBlind P…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:784c50b8c9ecd98d6c6702c115de5a9b5af0c591150039da89aadcbc848293f0","downloaded_from":"2026-09-10T00:51:52.240Z","last_downloaded_at":"2026-09-10T00:51:52.240Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479101","source_sha256":"3c4b86f6ce7fbdca1b546158443e7c57a1cc83bda615680821ac265328fcbf3f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8a66e972291d2039851aa736113431fa193c53da7c418605eb859dbaddc45ebe","downloaded_from":"2026-09-10T00:51:52.240Z","last_downloaded_at":"2026-09-10T00:51:52.240Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479101","source_sha256":"3c4b86f6ce7fbdca1b546158443e7c57a1cc83bda615680821ac265328fcbf3f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1393c4b26a9d2ead2f49a43ce798ebe1895399b6515ebc805f3257a3df7d64b1","downloaded_from":"2026-09-10T00:51:52.240Z","last_downloaded_at":"2026-09-10T00:51:52.240Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479101","source_sha256":"3c4b86f6ce7fbdca1b546158443e7c57a1cc83bda615680821ac265328fcbf3f"}},{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-970-05-1","para":"05-1","html":"
Paragraph superseded by Accounting Standards Update No. 2014-09.
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Paragraph superseded by Accounting Standards Update No. 2014-09.
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The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
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972-605-05-1SupersededAccounting Standards Update No. 2014-0905/28/2014
972-605-15-1SupersededAccounting Standards Update No. 2014-0905/28/2014
972-605-25-1SupersededAccounting Standards Update No. 2014-0905/28/2014
972-605-45-1SupersededAccounting Standards Update No. 2014-0905/28/2014
972-605-45-2SupersededAccounting Standards Update No. 2014-0905/28/2014
972-605-50-1SupersededAccounting Standards Update No. 2014-0905/28/2014
972-605-50-2SupersededAccounting Standards Update No. 2014-0905/28/2014
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974-605-05-1SupersededAccounting Standards Update No. 2014-0905/28/2014
974-605-15-1SupersededAccounting Standards Update No. 2014-0905/28/2014
974-605-25-1SupersededAccounting Standards Update No. 2014-0905/28/2014
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974-605-25-2SupersededAccounting Standards Update No. 2014-0905/28/2014
974-605-25-2AmendedAccounting Standards Update No. 2012-0410/01/2012
974-605-45-1SupersededAccounting Standards Update No. 2014-0905/28/2014
974-605-50-1SupersededAccounting Standards Update No. 2014-0905/28/2014
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Every paragraph in the subtopic (Sections 05, 15, 25, 45, and 50) was superseded by ASU 2014-09, the revenue standard. REIT revenue transactions are now accounted for under ASC 606 (contracts with customers) or, for rental income, under the leases guidance in ASC 842.","key_points":["All paragraphs of this subtopic — 605-974-05-1, 15-1, 25-1, 25-2, 45-1, and 50-1 — were superseded by Accounting Standards Update No. 2014-09.","No extant recognition, presentation, or disclosure requirements remain in ASC 605-974; the subtopic is a shell retained for historical and cross-reference purposes.","Revenue from contracts with customers by REITs is now recognized under the five-step model in ASC 606, principally 606-10-25-1 and following.","Rental revenue earned by a REIT as lessor falls outside ASC 606 and is governed by ASC 842 (or ASC 840 for entities that have not yet adopted ASC 842).","Sales of real estate by a REIT are evaluated under ASC 610-20 (other income — gains and losses from the derecognition of nonfinancial assets) when the counterparty is not a customer."],"categories":["Revenue","Industry-specific","Transition and effective dates","Derecognition"],"audience_level":"introductory","student_note":"Do not cite ASC 605-974 as live authority \\u2014 it is entirely superseded by ASU 2014-09. 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Land","area":"Revenue","paragraphs":34,"summary":"ASC 605-976 formerly contained the industry-specific revenue recognition guidance for retail land sales (sales of lots in subdivided developments, typically on installment contracts with refund/cancellation periods), including the percentage-of-completion and installment methods for such sales. Every paragraph in the subtopic — Sections 05, 15, 25, 30, 35, and 55 — was superseded by Accounting Standards Update No. 2014-09 (Revenue from Contracts with Customers). The subtopic therefore contains no remaining operative guidance; retail land sales are now accounted for under ASC 606 (and ASC 610-20 for sales of nonfinancial assets to noncustomers).","concepts":["retail land sales","superseded guidance","revenue from contracts with customers","installment method","percentage-of-completion method","real estate sales","transition to asc 606"],"categories":["Revenue","Transition and effective dates","Industry-specific","Recognition"],"level":"intermediate","topic_title":"Revenue Recognition","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-976-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
Full Accrual Method Superseded Accounting Standards Update No. 2014-09 05/28/2014
976-605-05-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
976-605-15-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
976-605-25-1 through 25-12
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
976-605-30-1 through 30-4
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
976-605-35-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
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Every paragraph in the subtopic — Sections 05, 15, 25, 30, 35, and 55 — was superseded by Accounting Standards Update No. 2014-09 (Revenue from Contracts with Customers). The subtopic therefore contains no remaining operative guidance; retail land sales are now accounted for under ASC 606 (and ASC 610-20 for sales of nonfinancial assets to noncustomers).","key_points":["All paragraphs of ASC 605-976, from 605-976-05-1 through 605-976-55-14, are marked 'Paragraph superseded by Accounting Standards Update No. 2014-09,' leaving no operative content in the subtopic.","Because the entire subtopic was superseded, the legacy retail land sales criteria (such as the specific down-payment, refund-period, and receivable-collectibility tests that governed use of the accrual or percentage-of-completion method versus the installment or deposit method) no longer apply.","Revenue from contracts with customers involving retail land sales is now recognized under ASC 606 using the five-step model, including estimating variable consideration for cancellations and applying the transfer-of-control criteria.","Sales of real estate that are not contracts with customers are accounted for under ASC 610-20 on gains and losses from the derecognition of nonfinancial assets.","The subtopic remains in the Codification only as a historical marker; entities reporting periods before the ASC 606 effective date (or comparative periods presented under legacy GAAP) may still need to consult the superseded text."],"categories":["Revenue","Transition and effective dates","Industry-specific","Recognition"],"audience_level":"intermediate","student_note":"The only thing to know here is that this entire subtopic is dead letter: ASU 2014-09 wiped out the specialized retail land sales rules, so never cite 605-976 as current GAAP. 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The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
Affinity Program Superseded Accounting Standards Update No. 2014-09 05/28/2014
Amenities Superseded Accounting Standards Update No. 2014-09 05/28/2014
Assumption Superseded Accounting Standards Update No. 2014-09 05/28/2014
Continuing Investments Superseded Accounting Standards Update No. 2014-09 05/28/2014
Continuing Involvement (2nd def.) Superseded Accounting Standards Update No. 2014-09 05/28/2014
Contract-for-Deed Superseded Accounting Standards Update No. 2014-09 05/28/2014
Exchange (2nd def.) Superseded Accounting Standards Update No. 2014-06 03/14/2014
Fixed Time Superseded Accounting Standards Update No. 2014-09 05/28/2014
Full Accrual Method Superseded Accounting Standards Update No. 2014-09 05/28/2014
Incentive Superseded Accounting Standards Update No. 2014-09 05/28/2014
Independent Third Party Superseded Accounting Standards Update No. 2014-09 05/28/2014
Inducement Superseded Accounting Standards Update No. 2014-09 05/28/2014
Interval Superseded Accounting Standards Update No. 2014-09 05/28/2014
Mini-Vacation Superseded Accounting Standards Update No. 2014-09 05/28/2014
Other than Retail Land Sales Superseded Accounting Standards Update No. 2014-09 05/28/2014
Owners Association Superseded Accounting Standards Update No. 2014-09 05/28/2014
Percentage-of-Completion Method Superseded Accounting Standards Update No. 2014-09 05/28/2014
Phase Superseded Accounting Standards Update No. 2014-09 05/28/2014
Phase (2nd def.) Amended Accounting Standards Update No. 2014-06 03/14/2014
Planned Amenities Superseded Accounting Standards Update No. 2014-09 05/28/2014
Points Superseded Accounting Standards Update No. 2014-09 05/28/2014
Project Superseded Accounting Standards Update No. 2014-09 05/28/2014
Promised Amenities Superseded Accounting Standards Update No. 2014-09 05/28/2014
Recourse Superseded Accounting Standards Update No. 2014-09 05/28/2014
Relative Sales Value Method Superseded Accounting Standards Update No. 2014-09 05/28/2014
Reload Superseded Accounting Standards Update No. 2014-09 05/28/2014
Reload Transaction Superseded Accounting Standards Update No. 2014-09 05/28/2014
Reload Transaction Added Accounting Standards Update No. 2014-06 03/14/2014
Rescission Superseded Accounting Standards Update No. 2014-09 05/28/2014
Right-to-Use Superseded Accounting Standards Update No. 2014-09 05/28/2014
Sales Value Superseded Accounting Standards Update No. 2014-09 05/28/2014
Sampler Program Superseded Accounting Standards Update No. 2014-09 05/28/2014
Tenancy-for-Years Superseded Accounting Standards Update No. 2014-09 05/28/2014
Time-Share Superseded Accounting Standards Update No. 2014-09 05/28/2014
Time-Sharing Superseded Accounting Standards Update No. 2014-09 05/28/2014
Time-Sharing Amended Accounting Standards Update No. 2014-06 03/14/2014
Time-Sharing Interest Superseded Accounting Standards Update No. 2014-09 05/28/2014
Time-Sharing Special-Purpose Entity Superseded Accounting Standards Update No. 2014-09 05/28/2014
Uncollectibility Superseded Accounting Standards Update No. 2014-09 05/28/2014
Undivided Interest (2nd def.) Superseded Accounting Standards Update No. 2014-06 03/14/2014
Unit Superseded Accounting Standards Update No. 2014-09 05/28/2014
Upgrade Superseded Accounting Standards Update No. 2014-09 05/28/2014
Upgrade Transaction Superseded Accounting Standards Update No. 2014-09 05/28/2014
Vacation Club Superseded Accounting Standards Update No. 2014-09 05/28/2014
978-605-05-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
978-605-10-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
978-605-15-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
978-605-25-1 through 25-21
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
978-605-25-3 Amended Accounting Standards Update No. 2014-06 03/14/2014
978-605-25-12 Amended Accounting Standards Update No. 2014-06 03/14/2014
978-605-30-1 through 30-10
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
978-605-30-6 Amended Accounting Standards Update No. 2014-06 03/14/2014
978-605-55-1 through 55-95
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
978-605-55-16 Amended Accounting Standards Update No. 2014-06 03/14/2014
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Every paragraph in every section of the subtopic was superseded by Accounting Standards Update No. 2014-09. Time-sharing revenue is now accounted for under ASC 606, with transfers of real estate outside a customer contract addressed in ASC 610-20.","key_points":["All sections of 605-978 (05, 10, 15, 25, 30, and 55) were superseded by Accounting Standards Update No. 2014-09, so no operative guidance remains in this subtopic.","The former recognition guidance at 605-978-25-1 through 605-978-25-21 (buyer's commitment, continuing investment, percentage-of-completion, reload and upgrade transactions) is no longer authoritative.","The former measurement guidance at 605-978-30-1 through 605-978-30-10 (sales value, relative sales value method) is likewise superseded.","The extensive implementation guidance and illustrations at 605-978-55-1 through 605-978-55-95 were removed in their entirety.","Time-share interval and vacation-ownership sales are now evaluated under the contract-with-a-customer model in ASC 606 (see 606-10-25-1), with ASC 610-20 applying to transfers of nonfinancial assets to noncustomers."],"categories":["Revenue","Recognition","Industry-specific","Transition and effective dates"],"audience_level":"intermediate","student_note":"Cite this subtopic only to show that the legacy time-share revenue rules were eliminated by ASU 2014-09; the common mistake is still applying old tests such as adequacy of the buyer's down payment or percentage-of-completion profit recognition when ASC 606 (or ASC 610-20 for noncustomer transfers) now controls.","related_topics":["606","610-20","978","970","360","340-40"],"key_concepts":["superseded guidance","time-sharing transactions","interval sales","relative sales value method","buyer's continuing investment","revenue from contracts with customers","real estate 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by retrieval timestamps"}},{"number":"605-25","title":"Multiple-Element Arrangements","topic_title":"Revenue Recognition","score":0.9003,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b245a9159e21d2ce7bdfc51422d7334ec4961efdd3e1e6ae954f51320ef66f7","downloaded_from":"2026-09-10T00:42:38.143Z","last_downloaded_at":"2026-09-10T00:43:01.961Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"605-976","title":"Real Estate—Retail Land","topic_title":"Revenue Recognition","score":0.8952,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:302d8d4cda40975d5474a27843e7b2740afdeb3a18c99db8500a89235e471a6e","downloaded_from":"2026-09-10T00:53:06.353Z","last_downloaded_at":"2026-09-10T00:53:21.715Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"605-926","title":"Entertainment—Films","topic_title":"Revenue Recognition","score":0.8634,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:53c477fe0a2a0e76137daaf96256b72798b61d8dd59b39192eead0ab96eeb62a","downloaded_from":"2026-09-10T00:47:51.885Z","last_downloaded_at":"2026-09-10T00:48:09.300Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not 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Recognition","score":0.8486,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:90d5b99966637325f2a075bdb5872a07d8fdcc4714e7f017bb73588a8c8b930d","downloaded_from":"2026-09-10T00:49:48.732Z","last_downloaded_at":"2026-09-10T00:50:00.714Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}],"prev":{"number":"605-976","title":"Real Estate—Retail Land","topic_title":"Revenue Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:39229fba170c0cf1126baac506a532099ea0c9a68717dcc73b5e52848984f05d","downloaded_from":"2026-09-10T00:53:06.353Z","last_downloaded_at":"2026-09-10T00:53:21.715Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"next":{"number":"605-980","title":"Regulated Operations","topic_title":"Revenue Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32f88fb233d6940479be6b0b25d7c136886316572c77305164401f1dbe184332","downloaded_from":"2026-09-10T00:53:45.930Z","last_downloaded_at":"2026-09-10T00:54:08.764Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df28332bbc71ffb5f63c5a5da6ec05092aa7745206c21f7b4f657273c018ae6a","downloaded_from":"2026-09-10T00:53:24.836Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"605-980","topic":"605","title":"Regulated Operations","area":"Revenue","paragraphs":28,"summary":"ASC 605-980 is the surviving remnant of the old revenue standard for entities with regulated operations (and nonutility generators), governing recognition of revenue from \"alternative revenue programs\" — regulator-authorized adjustments to future billings for past events. Type A programs adjust billings for weather abnormalities, broad external factors, or demand-side management; Type B programs award incentives for achieving objectives such as cost reduction or improved service. Revenue is recognized once the triggering events are complete if the program arises from a regulatory order allowing automatic rate adjustment, the amount is objectively determinable and probable of recovery, and collection occurs within 24 months after the end of the annual period of recognition (605-980-25-4).","concepts":["alternative revenue program","type a and type b programs","automatic rate adjustment","probable of recovery","24-month collection criterion","provisional rate increase refunds","regulated operations","separate presentation from topic 606 revenue"],"categories":["Revenue","Recognition","Presentation","Industry-specific"],"level":"intermediate","topic_title":"Revenue Recognition","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-980-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
Contract Added Accounting Standards Update No. 2014-09 05/28/2014
Customer Added Accounting Standards Update No. 2014-09 05/28/2014
Revenue Added Accounting Standards Update No. 2014-09 05/28/2014
980-605-05-1 Amended Accounting Standards Update No. 2014-09 05/28/2014
980-605-15-3 Amended Accounting Standards Update No. 2016-02 02/25/2016
980-605-15-3 Amended Accounting Standards Update No. 2014-09 05/28/2014
980-605-25-5 through 25-18
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
980-605-30-2 Amended Accounting Standards Update No. 2014-09 05/28/2014
980-605-35-1 Amended Accounting Standards Update No. 2014-09 05/28/2014
980-605-45-1 Added Accounting Standards Update No. 2014-09 05/28/2014
980-605-50-1 Amended Accounting Standards Update No. 2015-01 01/09/2015
","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nContract | Added | Accounting Standards Update No. 2014-09 | 05/28/2014 |\nCustomer | Add…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6f187a17e23a3f15001a3fc694c55827d5b49ff18dab33b75a145829884a8f0d","downloaded_from":"2026-09-10T00:53:45.930Z","last_downloaded_at":"2026-09-10T00:53:45.930Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478269","source_sha256":"5192e80edbab1f6bdfa87de136979bce69c488d2e47e72be28da7e76de5af4d5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1801aca8a67de7a69a5bacb9e0f23190f2dfa6710ffd67663eaba3a764de4c7c","downloaded_from":"2026-09-10T00:53:45.930Z","last_downloaded_at":"2026-09-10T00:53:45.930Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478269","source_sha256":"5192e80edbab1f6bdfa87de136979bce69c488d2e47e72be28da7e76de5af4d5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:975ab763177a01ccb1bd21bc4cd34cc45b654da383e419d2d81d9cee082d351f","downloaded_from":"2026-09-10T00:53:45.930Z","last_downloaded_at":"2026-09-10T00:53:45.930Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478269","source_sha256":"5192e80edbab1f6bdfa87de136979bce69c488d2e47e72be28da7e76de5af4d5"}},{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-980-05-1","para":"05-1","html":"
This Subtopic provides guidance for revenue recognition in alternative revenue programs.
","snippet":"This Subtopic provides guidance for revenue recognition in alternative revenue programs.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bebaf8e0e5af7ece6c85afd4ff4d26cb1d0701d7e54e32f8800f41846ded9734","downloaded_from":"2026-09-10T00:53:47.750Z","last_downloaded_at":"2026-09-10T00:53:47.750Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477856","source_sha256":"ab8d9e405d546e57433e932f61c548fdaf4b2fecf12938281fdd95c54c5c470d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3d5eb8d23a2e78e34de0755c46f3ca8bccf805770832e6ee4a0dc7e9b128354f","downloaded_from":"2026-09-10T00:53:47.750Z","last_downloaded_at":"2026-09-10T00:53:47.750Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477856","source_sha256":"ab8d9e405d546e57433e932f61c548fdaf4b2fecf12938281fdd95c54c5c470d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8cd2445f897a8c73f27f84fe04160b57a164b2b949e125c69567b6ef8e0cf90b","downloaded_from":"2026-09-10T00:53:47.750Z","last_downloaded_at":"2026-09-10T00:53:47.750Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477856","source_sha256":"ab8d9e405d546e57433e932f61c548fdaf4b2fecf12938281fdd95c54c5c470d"}},{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Overall Guidance","paragraphs":[{"citation":"605-980-15-1","para":"15-1","html":"
This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 980-10-15, with specific qualifications and exceptions noted below.
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The guidance in this Subtopic also applies to nonutility generators as they provide many of the services of entities with regulated operations.
","snippet":"The guidance in this Subtopic also applies to nonutility generators as they provide many of the services of entities with regulated operations.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:68f61154e620289dd28d6d8d833e7a081bfef69687ccbd854bee11df2481f0bf","downloaded_from":"2026-09-10T00:53:49.840Z","last_downloaded_at":"2026-09-10T00:53:49.840Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478717","source_sha256":"9085cff51e79f9e9fe3e4a09a3ae02ff5a136d69ec66ed5e8b81feb7a75bb4d5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a93c4c34fba01724fc1b811863623d10425f4b14fdfbc3d41ca29bbb2963ee46","downloaded_from":"2026-09-10T00:53:49.840Z","last_downloaded_at":"2026-09-10T00:53:49.840Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478717","source_sha256":"9085cff51e79f9e9fe3e4a09a3ae02ff5a136d69ec66ed5e8b81feb7a75bb4d5"}},{"block":null,"heading":"Transactions","paragraphs":[{"citation":"605-980-15-3","para":"15-3","html":"
The scope of this Subtopic excludes long-term power supply contracts if they are within the scope of Topic 842 on leases. For the considerations required to determine whether a long-term power sales contract arrangement contains a lease, see Subtopic 842-10.
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Traditionally, regulated utilities whose rates are determined based on cost of service invoice their customers by applying approved base rates (designed to recover the utility's allowable costs including a return on shareholders' investment) to usage. Some regulators of utilities have also authorized the use of additional, alternative revenue programs. The major alternative revenue programs currently used can generally be segregated into two categories, Type A and Type B.
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Type A programs adjust billings for the effects of weather abnormalities or broad external factors or to compensate the utility for demand-side management initiatives (for example, no-growth plans and similar conservation efforts). Type B programs provide for additional billings (incentive awards) if the utility achieves certain objectives, such as reducing costs, reaching specified milestones, or demonstratively improving customer service.
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Both types of programs enable the utility to adjust rates in the future (usually as a surcharge applied to future billings) in response to past activities or completed events.
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Once the specific events permitting billing of the additional revenues under Type A and Type B programs have been completed, the regulated utility shall recognize the additional revenues if all of the following conditions are met:
  1. a
    The program is established by an order from the utility's regulatory commission that allows for automatic adjustment of future rates. Verification of the adjustment to future rates by the regulator would not preclude the adjustment from being considered automatic.
  2. b
    The amount of additional revenues for the period is objectively determinable and is probable of recovery.
  3. c
    The additional revenues will be collected within 24 months following the end of the annual period in which they are recognized.
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In some cases, a regulated entity is permitted to bill requested rate increases before the regulator has ruled on the request.
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When the revenue is originally recorded, the criteria in paragraph 450-20-25-2 shall determine whether a provision for estimated refunds shall be accrued as a loss contingency. The inability to make a reasonable estimate of the amount of the obligation at the time of sale because of significant uncertainty about possible claims precludes accrual and, if the range of possible loss is wide, may raise a question about whether revenue should be recognized. Similarly, if the range of possible refund is wide and the amount of the refund cannot be reasonably estimated, there may be a question about whether it would be misleading to recognize the provisional revenue increase as income.
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If a provision for estimated refunds is required by the criteria in paragraph 450-20-25-2, it shall be adjusted subsequently if the estimate of the refund changes (see paragraph 980-405-25-1(a)).
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Revenue arising from alternative revenue programs shall be presented separately from revenue arising from contracts with customers within the scope of Topic 606 in the statement of comprehensive income.
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For refunds that are recognized in a period other than the period in which the related revenue was recognized and that have a material effect on net income, the entity shall disclose the effect on net income and indicate the years in which the related revenue was recognized. Such effect may be disclosed by including it, net of related income taxes, as a line item in the income statement.
","snippet":"For refunds that are recognized in a period other than the period in which the related revenue was recognized and that have a material effect on net income, the entity shall disclose the effect on net income and indicate…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c4f0367513de433586a7101dcbd2958d2e9e89555327f9a3614c5f33ad7bf00d","downloaded_from":"2026-09-10T00:54:06.528Z","last_downloaded_at":"2026-09-10T00:54:06.528Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478868","source_sha256":"cd7ac6cb089f53742defe6f018d9d132f1323f71c70cbdd2a1c3ae8bf08a8817"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bdc0aa57c2b1a0b3ec40ecc5aa66a8ba93e99f4a83d62865518608296e5c63b4","downloaded_from":"2026-09-10T00:54:06.528Z","last_downloaded_at":"2026-09-10T00:54:06.528Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478868","source_sha256":"cd7ac6cb089f53742defe6f018d9d132f1323f71c70cbdd2a1c3ae8bf08a8817"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:be5b42ec56d8f8162d98f44e73445b56a4d67dd3d446c520f88316b722d39eb9","downloaded_from":"2026-09-10T00:54:06.528Z","last_downloaded_at":"2026-09-10T00:54:06.528Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478868","source_sha256":"cd7ac6cb089f53742defe6f018d9d132f1323f71c70cbdd2a1c3ae8bf08a8817"}}],"enrichment":{"summary":"ASC 605-980 is the surviving remnant of the old revenue standard for entities with regulated operations (and nonutility generators), governing recognition of revenue from \"alternative revenue programs\" — regulator-authorized adjustments to future billings for past events. Type A programs adjust billings for weather abnormalities, broad external factors, or demand-side management; Type B programs award incentives for achieving objectives such as cost reduction or improved service. Revenue is recognized once the triggering events are complete if the program arises from a regulatory order allowing automatic rate adjustment, the amount is objectively determinable and probable of recovery, and collection occurs within 24 months after the end of the annual period of recognition (605-980-25-4).","key_points":["Alternative revenue programs fall into Type A (adjust billings for weather abnormalities, broad external factors, or demand-side management initiatives) and Type B (incentive awards for achieving objectives such as cost reduction, milestones, or improved customer service) (605-980-25-2).","After the specific events permitting billing are complete, additional revenue is recognized only if all three conditions in 605-980-25-4 are met: a regulatory commission order allowing automatic adjustment of future rates, an objectively determinable amount that is probable of recovery, and collection within 24 months following the end of the annual period of recognition.","Regulator verification of the future rate adjustment does not prevent the adjustment from being considered automatic (605-980-25-4(a)).","Long-term power supply contracts within the scope of Topic 842 on leases are excluded from this Subtopic (605-980-15-3); the guidance does apply to nonutility generators (605-980-15-2).","When a regulated entity bills requested rate increases before the regulator rules, the loss contingency criteria in 450-20-25-2 determine whether a provision for estimated refunds is accrued; a wide range of possible refund that cannot be reasonably estimated may call into question whether the provisional revenue should be recognized at all (605-980-30-2).","A recorded provision for estimated refunds must be adjusted subsequently as the estimate changes (605-980-35-1, referencing 980-405-25-1(a)).","Alternative revenue program revenue must be presented separately from revenue from contracts with customers within the scope of Topic 606 in the statement of comprehensive income (605-980-45-1), and material refunds recognized in a period other than the period of the related revenue must be disclosed with the years in which the revenue was recognized (605-980-50-1)."],"categories":["Revenue","Recognition","Presentation","Industry-specific"],"audience_level":"intermediate","student_note":"Most of Topic 605 was superseded by ASU 2014-09, but this Subtopic survives because alternative revenue program revenue is not revenue from a contract with a customer — the counterparty right arises from the regulator's order, not the customer contract. The classic mistake is lumping it in with Topic 606 revenue on the income statement or forgetting the hard 24-month collection cutoff.","related_topics":["606","980-10","980-405","450-20","842-10"],"key_concepts":["alternative revenue program","type a and type b programs","automatic rate adjustment","probable of recovery","24-month collection criterion","provisional rate increase refunds","regulated operations","separate presentation from topic 606 revenue"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:58d49f6403d0c0a04b4743023c2a14ee0d91b0883040178cdb0205747f986880","downloaded_from":"2026-09-10T00:53:45.930Z","last_downloaded_at":"2026-09-10T00:54:08.764Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"605-10","title":"Overall","topic_title":"Revenue Recognition","score":0.7364,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b638ec76745e6abeb098ede5836c8eb1f2974ac3a0429019784ffc46203e6bbf","downloaded_from":"2026-09-10T00:41:05.306Z","last_downloaded_at":"2026-09-10T00:41:29.256Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"980-20","title":"Discontinuation of Rate-Regulated Accounting","topic_title":"Regulated 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retrieval timestamps"}},{"number":"405-980","title":"Regulated Operations","topic_title":"Liabilities","score":0.7108,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0e3c57fe9d4ebc9fd9f69456ff708b7ea537c1331be1f0deb893140c47fd31a1","downloaded_from":"2026-09-10T00:20:12.403Z","last_downloaded_at":"2026-09-10T00:20:28.784Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"250-980","title":"Regulated Operations","topic_title":"Accounting Changes and Error Corrections","score":0.7084,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:208bd97b78808073a0ae7a6bb886709bebb9ded4af87f77d994072548720300f","downloaded_from":"2026-09-09T23:17:47.227Z","last_downloaded_at":"2026-09-09T23:17:57.739Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"740-980","title":"Regulated Operations","topic_title":"Income Taxes","score":0.7013,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d362dc6cdbb92175e389d65b945152318b8b5d41ea9302e92ce6794f2f50503c","downloaded_from":"2026-09-10T01:21:36.471Z","last_downloaded_at":"2026-09-10T01:21:55.089Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}],"prev":{"number":"605-978","title":"Real Estate—Time-Sharing Activities","topic_title":"Revenue Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:50cba1203fc407e2e83c67504a802a5e28c50c62bcebb298b72fe10b3984bcd8","downloaded_from":"2026-09-10T00:53:24.836Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"next":{"number":"605-985","title":"Software","topic_title":"Revenue 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timestamps"}},{"number":"605-985","topic":"605","title":"Software","area":"Revenue","paragraphs":356,"summary":"After ASU 2014-09 gutted nearly all of its content, ASC 605-985 survives only to address recognizing a provision for losses on contracts to deliver software or a software system (alone or with other products and services) that require significant production, modification, or customization of software. It expressly provides no revenue recognition guidance; revenue for such arrangements is accounted for under Topic 606, with the loss provision guidance in Subtopic 605-35. If it becomes probable that the transaction price allocated to an unsatisfied or partially unsatisfied performance obligation will produce a loss, that loss is recognized under Topic 450.","concepts":["software arrangements","significant production, modification, or customization","provision for losses on contracts","performance obligation","transaction price allocation","loss contingency","superseded legacy guidance"],"categories":["Revenue","Recognition","Contingencies and guarantees","Industry-specific"],"level":"intermediate","topic_title":"Revenue Recognition","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-985-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
Authorization Code Superseded Accounting Standards Update No. 2014-09 05/28/2014
Contract Added Accounting Standards Update No. 2014-09 05/28/2014
Core Software Superseded Accounting Standards Update No. 2014-09 05/28/2014
Customer Amended Accounting Standards Update No. 2014-09 05/28/2014
Delivery Superseded Accounting Standards Update No. 2014-09 05/28/2014
Enhancement Superseded Accounting Standards Update No. 2014-09 05/28/2014
Fixed Fee Superseded Accounting Standards Update No. 2014-09 05/28/2014
Hosting Arrangement Superseded Accounting Standards Update No. 2014-09 05/28/2014
Hosting Arrangement Amended Accounting Standards Update No. 2018-15 08/29/2018
Licensing Superseded Accounting Standards Update No. 2014-09 05/28/2014
Maintenance Superseded Accounting Standards Update No. 2014-09 05/28/2014
Milestone (1st def.) Superseded Accounting Standards Update No. 2014-09 05/28/2014
Off-the-Shelf Software Superseded Accounting Standards Update No. 2014-09 05/28/2014
Performance Obligation Added Accounting Standards Update No. 2014-09 05/28/2014
Platform Superseded Accounting Standards Update No. 2014-09 05/28/2014
Platform-Transfer Right Superseded Accounting Standards Update No. 2014-09 05/28/2014
Postcontract Customer Support Superseded Accounting Standards Update No. 2014-09 05/28/2014
Probable (2nd def.) Added Accounting Standards Update No. 2014-09 05/28/2014
Product Master Superseded Accounting Standards Update No. 2014-09 05/28/2014
Reseller (1st def.) Superseded Accounting Standards Update No. 2014-09 05/28/2014
Revenue Added Accounting Standards Update No. 2014-09 05/28/2014
Site License Superseded Accounting Standards Update No. 2014-09 05/28/2014
Transaction Price Added Accounting Standards Update No. 2014-09 05/28/2014
Upgrade (2nd def.) Superseded Accounting Standards Update No. 2014-09 05/28/2014
Upgrade Right Superseded Accounting Standards Update No. 2014-09 05/28/2014
User Superseded Accounting Standards Update No. 2014-09 05/28/2014
When-and-If-Available Superseded Accounting Standards Update No. 2014-09 05/28/2014
985-605-05-1 Amended Accounting Standards Update No. 2014-09 05/28/2014
985-605-05-2 Added Accounting Standards Update No. 2014-09 05/28/2014
985-605-05-3 Superseded Accounting Standards Update No. 2014-09 05/28/2014
985-605-05-4 Superseded Accounting Standards Update No. 2014-09 05/28/2014
958-605-15-3 Amended Accounting Standards Update No. 2014-09 05/28/2014
985-605-15-3 Amended Accounting Standards Update No. 2009-14 10/07/2009
985-605-15-4 Superseded Accounting Standards Update No. 2014-09 05/28/2014
985-605-15-4 Amended Accounting Standards Update No. 2009-14 10/07/2009
985-605-15-4A Superseded Accounting Standards Update No. 2014-09 05/28/2014
985-605-15-4A Added Accounting Standards Update No. 2009-14 10/07/2009
985-605-25-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
985-605-25-2 Amended Accounting Standards Update No. 2014-09 05/28/2014
985-605-25-3 through 25-6
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
985-605-25-7 Amended Accounting Standards Update No. 2014-09 05/28/2014
985-605-25-8 through 25-107
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
985-605-25-10 Amended Accounting Standards Update No. 2009-14 10/07/2009
985-605-50-1 Superseded Accounting Standards Update No. 2014-09 05/28/2014
985-605-50-1 Added Accounting Standards Update No. 2009-14 10/07/2009
985-605-55-2 through 55-119
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
985-605-55-121 through 55-236
 Superseded Accounting Standards Update No. 2014-09 05/28/2014
985-605-55-211 through 55-236
 Added Accounting Standards Update No. 2009-14 10/07/2009
985-605-65-1 Added Accounting Standards Update No. 2009-14 10/07/2009
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This Subtopic does not provide any revenue recognition guidance.
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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.
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The guidance in this Subtopic applies to all entities.
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The guidance in this Subtopic applies to the following transactions and activities:
  1. a
    Subparagraph superseded by Accounting Standards Update No. 2014-09.
  2. b
    Subparagraph superseded by Accounting Standards Update No. 2009-14.
  3. c
    Subparagraph superseded by Accounting Standards Update No. 2014-09.
  4. d
    Subparagraph superseded by Accounting Standards Update No. 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).
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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 from contracts with customers and Subtopic 605-35 on provision for losses on contracts.
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It expressly provides no revenue recognition guidance; revenue for such arrangements is accounted for under Topic 606, with the loss provision guidance in Subtopic 605-35. If it becomes probable that the transaction price allocated to an unsatisfied or partially unsatisfied performance obligation will produce a loss, that loss is recognized under Topic 450.","key_points":["The Subtopic's sole remaining purpose is guidance on recognizing a provision for losses on software contracts requiring significant production, modification, or customization of software (605-985-05-1).","The Subtopic does not provide any revenue recognition guidance (605-985-05-2); the legacy software revenue model was superseded by ASU 2014-09.","Scope is limited to arrangements to deliver software or a software system, alone or with other products or services, that require significant production, modification, or customization of software, and it applies to all entities (605-985-15-2; 605-985-15-3(e)).","When such significant production, modification, or customization exists, the entire arrangement is accounted for under Topic 606 and Subtopic 605-35 on provision for losses on contracts (605-985-25-2).","If it becomes probable that the transaction price allocated to an unsatisfied or partially unsatisfied performance obligation will result in a loss on that performance obligation, the loss is recognized pursuant to Topic 450 (605-985-25-7).","Scope otherwise follows Section 985-10-15 of the Overall Software Subtopic, subject to the qualifications above (605-985-15-1)."],"categories":["Revenue","Recognition","Contingencies and guarantees","Industry-specific"],"audience_level":"intermediate","student_note":"This is the hollowed-out shell of the old SOP 97-2 software revenue model (VSOE, multiple-element software arrangements) — nearly everything was superseded by ASU 2014-09. The common mistake is citing 605-985 for software revenue recognition; it now expressly gives none (605-985-05-2), and the only live rule is loss recognition on software contracts requiring significant production, modification, or customization.","related_topics":["606","605-35","985-20","985-605","450","340-40"],"key_concepts":["software arrangements","significant production, modification, or customization","provision for losses on contracts","performance obligation","transaction price allocation","loss contingency","superseded legacy guidance"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c55e84d23aa8e20a87e4ebc0992a23eecf57d858d8cfb0f7dc8600d4661a3e0f","downloaded_from":"2026-09-10T00:54:11.319Z","last_downloaded_at":"2026-09-10T00:54:34.894Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"605-10","title":"Overall","topic_title":"Revenue Recognition","score":0.849,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a90895b7b39e03215a634c84483c82cb91f18023c4ead7d045f9e02ff13b51a4","downloaded_from":"2026-09-10T00:41:05.306Z","last_downloaded_at":"2026-09-10T00:41:29.256Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"605-25","title":"Multiple-Element Arrangements","topic_title":"Revenue Recognition","score":0.8392,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:69099f4525dd5388724575a26e992fcb6feaf04124d684e07947634d7815f068","downloaded_from":"2026-09-10T00:42:38.143Z","last_downloaded_at":"2026-09-10T00:43:01.961Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"605-50","title":"Customer Payments and Incentives","topic_title":"Revenue Recognition","score":0.832,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b1490db59de5832655d113863db1fcf304664b397657ce8aeb32694d7b22ed8f","downloaded_from":"2026-09-10T00:45:04.790Z","last_downloaded_at":"2026-09-10T00:45:37.679Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"605-978","title":"Real Estate—Time-Sharing Activities","topic_title":"Revenue Recognition","score":0.8155,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a5e46298c81e52a68d9c02e6d3ae979e1500f6b14e8126c562c95ce8b0166772","downloaded_from":"2026-09-10T00:53:24.836Z","last_downloaded_at":"2026-09-10T00:53:43.671Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"605-20","title":"Services","topic_title":"Revenue Recognition","score":0.7949,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:305d4e1cccedcb0acbc517ba9de04e32e57f073b3bbf73de7947301f9793ac36","downloaded_from":"2026-09-10T00:42:09.507Z","last_downloaded_at":"2026-09-10T00:42:36.164Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"605-926","title":"Entertainment—Films","topic_title":"Revenue Recognition","score":0.7804,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f0bd5da5484e58ec4183088f02cf2123484e73782205a632768c53732291414a","downloaded_from":"2026-09-10T00:47:51.885Z","last_downloaded_at":"2026-09-10T00:48:09.300Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}],"prev":{"number":"605-980","title":"Regulated Operations","topic_title":"Revenue Recognition","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32f88fb233d6940479be6b0b25d7c136886316572c77305164401f1dbe184332","downloaded_from":"2026-09-10T00:53:45.930Z","last_downloaded_at":"2026-09-10T00:54:08.764Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"next":{"number":"606-10","title":"Overall","topic_title":"Revenue from Contracts with Customers","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c6778629ff0bc2bd8ffd9802ca67e9f7cb29e62fdad0f22963ffb0cd94a73efd","downloaded_from":"2026-09-09T23:17:50.449Z","last_downloaded_at":"2026-09-09T23:18:32.707Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4326346f5d1d4ced77be5a134777597b108285f424d3670c2c455eb7c2db543f","downloaded_from":"2026-09-10T00:54:11.319Z","last_downloaded_at":"2026-09-10T00:54:34.894Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}],"paragraphs":1939,"summary":"ASC 605 is the legacy Revenue Recognition Topic, and ASU 2014-09 superseded substantially all of it in favor of the five-step model in Topic 606 (with contract costs in ASC 340-40). Per 605-10-05-3 there is no revenue recognition guidance left in Topic 605; the general subtopics (605-15 product sales/right of return, 605-25 multiple-element arrangements, 605-28 milestone method, 605-30 rights to use, 605-40 involuntary conversions, 605-45 gross vs. net, 605-50 customer incentives) and nearly all industry subtopics (airlines, films, franchisors, casinos, broker-dealers, real estate, software, etc.) are empty shells retained for historical and comparative-period reference. What survives is narrow: onerous-contract loss provisions for separately priced extended warranty/product maintenance contracts (605-20-25-6) and for construction- and production-type contracts (605-35-25-45 through 25-49, with presentation in 605-35-45-1 and 45-2) and software contracts requiring significant production or customization (605-985), plus revenue for contracts not with customers in industry subtopics — agricultural cooperatives (605-905), insurance premiums (944-605), health care charity care and related fundraising entities (605-954), NFP contributions (958-605), and regulated-utility alternative revenue programs (605-980). The key idea: cite ASC 605 today only for these residual loss-provision and non-customer revenue rules; everything else lives in Topic 606.","concepts":["provision for losses on onerous contracts","separately priced extended warranty and product maintenance contracts","construction-type and production-type contracts","alternative revenue programs","contributions versus exchange transactions","insurance premium revenue recognition","contracts not with customers"],"categories":["Revenue","Recognition","Industry-specific","Not-for-profit"],"level":"intermediate","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ff3c01674359e830614ed6cda5e939d306cb04e6fb1d4d8722c199fe9af79182","downloaded_from":"2026-09-10T00:41:05.306Z","last_downloaded_at":"2026-09-10T00:54:34.894Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}