{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/606/10/#00-status","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"606","topic_title":"Revenue from Contracts with Customers","subtopic":"606-10","subtopic_title":"Overall","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"606-10-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div><div class=\"norm-text\"><table class=\"asc-table\" id=\"SL51797171-203038\"><tr><td class=\"entry\"><strong class=\"ph b\">Paragraph</strong></td><td class=\"entry\"><strong class=\"ph b\">Action</strong></td><td class=\"entry\"><strong class=\"ph b\">Accounting Standards Update</strong></td><td class=\"entry\"><strong class=\"ph b\">Date</strong></td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/glossary/a/#award\" class=\"term\" title=\"The collective noun for multiple instruments with the same terms and conditions granted at the same time either to a single grantee or to a group of grantees. An award may specify multiple vesting dates, referred to as graded vesting, and different parts of an award may have different expected terms. References to an award also apply to a portion of an award.\"><span>Award</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2019-08/\" class=\"xref\">Accounting Standards Update No. 2019-08</a></td><td class=\"entry\">11/11/2019</td></tr><tr><td class=\"entry\"><a href=\"/glossary/c/#contract\" class=\"term\" title=\"An agreement between two or more parties that creates enforceable rights and obligations.\"><span>Contract</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/glossary/c/#contract-asset\" class=\"term\" title=\"An entity's right to consideration in exchange for goods or services that the entity has transferred to a customer when that right is conditioned on something other than the passage of time (for example, the entity's future performance).\"><span>Contract Asset</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/glossary/c/#contract-liability\" class=\"term\" title=\"An entity's obligation to transfer goods or services to a customer for which the entity has received consideration (or the amount is due) from the customer.\"><span>Contract Liability</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/glossary/c/#customer\" class=\"term\" title=\"A party that has contracted with an entity to obtain goods or services that are an output of the entity's ordinary activities in exchange for consideration.\"><span>Customer</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/glossary/g/#grant-date\" class=\"term\" title=\"The date at which a grantor and a grantee reach a mutual understanding of the key terms and conditions of a share-based payment award. The grantor becomes contingently obligated on the grant date to issue equity instruments or transfer assets to a grantee who delivers goods or renders services or purchases goods or services as a customer. Awards made under an arrangement that is subject to shareholder approval are not deemed to be granted until that approval is obtained unless approval is essentially a formality (or perfunctory), for example, if management and the members of the board of directors control enough votes to approve the arrangement. Similarly, individual awards that are subject to approval by the board of directors, management, or both are not deemed to be granted until all such approvals are obtained. The grant date for an award of equity instruments is the date that a grantee begins to benefit from, or be adversely affected by, subsequent changes in the price of the grantor's equity shares. Paragraph 718-10-25-5 provides guidance on determining the grant date. See Service Inception Date.\"><span>Grant Date</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2019-08/\" class=\"xref\">Accounting Standards Update No. 2019-08</a></td><td class=\"entry\">11/11/2019</td></tr><tr><td class=\"entry\"><a href=\"/glossary/l/#lease\" class=\"term\" title=\"A contract, or part of a contract, that conveys the right to control the use of identified property, plant, or equipment (an identified asset) for a period of time in exchange for consideration.\"><span>Lease</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/n/#not-for-profit-entity\" class=\"term\" title=\"An entity that possesses the following characteristics, in varying degrees, that distinguish it from a business entity: Contributions of significant amounts of resources from resource providers who do not expect commensurate or proportionate pecuniary return Operating purposes other than to provide goods or services at a profit Absence of ownership interests like those of business entities. Entities that clearly fall outside this definition include the following: All investor-owned entities Entities that provide dividends, lower costs, or other economic benefits directly and proportionately to their owners, members, or participants, such as mutual insurance entities, credit unions, farm and rural electric cooperatives, and employee benefit plans.\"><span>Not-for-Profit Entity</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/glossary/p/#performance-condition\" class=\"term\" title=\"A condition affecting the vesting, exercisability, exercise price, or other pertinent factors used in determining the fair value of an award that relates to both of the following: Rendering service or delivering goods for a specified (either explicitly or implicitly) period of time Achieving a specified performance target that is defined solely by reference to the grantor's own operations (or activities) or by reference to the grantee's performance related to the grantor's own operations (or activities).Attaining a specified growth rate in return on assets, obtaining regulatory approval to market a specified product, selling shares in an initial public offering or other financing event, and a change in control are examples of performance conditions. A performance target also may be defined by reference to the same performance measure of another entity or group of entities. For example, attaining a growth rate in earnings per share (EPS) that exceeds the average growth rate in EPS of other entities in the same industry is a performance condition. A performance target might pertain to the performance of the entity as a whole or to some part of the entity, such as a division, or to the performance of the grantee if such performance is in accordance with the terms of the award and solely relates to the grantor's own operations (or activities).(P) December 16, 2026; (N) December 16, 2026606-10-65-2For share-based payments in which a grantor acquires goods or services to be used or consumed in the grantor’s own operations, a condition affecting the vesting, exercisability, exercise price, or other pertinent factors used in determining the fair value of an award that relates to both of the following: Rendering service or delivering goods for a specified (either explicitly or implicitly) period of time Achieving a specified performance target that is defined solely by reference to the grantor's own operations (or activities) or by reference to the grantee's performance related to the grantor's own operations (or activities).Attaining a specified growth rate in return on assets, obtaining regulatory approval to market a specified product, selling shares in an initial public offering or other financing event, and a change in control are examples of performance conditions. A performance target also may be defined by reference to the same performance measure of another entity or group of entities. For example, attaining a growth rate in earnings per share (EPS) that exceeds the average growth rate in EPS of other entities in the same industry is a performance condition. A performance target might pertain to the performance of the entity as a whole or to some part of the entity, such as a division, or to the performance of the grantee if such performance is in accordance with the terms of the award and solely relates to the grantor's own operations (or activities).For share-based consideration payable to a customer that can result in a reduction of the transaction price in accordance with Topic 606, a condition affecting the vesting, exercisability, exercise price, or other pertinent factors used in determining the fair value of an award that relates to any of the following:Achieving a specified performance target that is defined solely by reference to the grantor’s own operations (or activities) or by reference to the grantee’s (the customer’s) performance related to the grantor’s own operations (or activities)The grantee’s purchase (or potential purchase) of the grantor’s goods or services from either the grantor or the grantor’s customersA purchase (or potential purchase) of the grantor’s goods or services from either the grantee or the grantee’s customers.The performance targets listed in this definition for employee and nonemployee awards (for example, a change in control) are also examples of performance conditions for share-based consideration payable to a customer.\"><span>Performance Condition</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-04/\" class=\"xref\">Accounting Standards Update No. 2025-04</a></td><td class=\"entry\">05/15/2025</td></tr><tr><td class=\"entry\"><a href=\"/glossary/p/#performance-condition\" class=\"term\" title=\"A condition affecting the vesting, exercisability, exercise price, or other pertinent factors used in determining the fair value of an award that relates to both of the following: Rendering service or delivering goods for a specified (either explicitly or implicitly) period of time Achieving a specified performance target that is defined solely by reference to the grantor's own operations (or activities) or by reference to the grantee's performance related to the grantor's own operations (or activities).Attaining a specified growth rate in return on assets, obtaining regulatory approval to market a specified product, selling shares in an initial public offering or other financing event, and a change in control are examples of performance conditions. A performance target also may be defined by reference to the same performance measure of another entity or group of entities. For example, attaining a growth rate in earnings per share (EPS) that exceeds the average growth rate in EPS of other entities in the same industry is a performance condition. A performance target might pertain to the performance of the entity as a whole or to some part of the entity, such as a division, or to the performance of the grantee if such performance is in accordance with the terms of the award and solely relates to the grantor's own operations (or activities).(P) December 16, 2026; (N) December 16, 2026606-10-65-2For share-based payments in which a grantor acquires goods or services to be used or consumed in the grantor’s own operations, a condition affecting the vesting, exercisability, exercise price, or other pertinent factors used in determining the fair value of an award that relates to both of the following: Rendering service or delivering goods for a specified (either explicitly or implicitly) period of time Achieving a specified performance target that is defined solely by reference to the grantor's own operations (or activities) or by reference to the grantee's performance related to the grantor's own operations (or activities).Attaining a specified growth rate in return on assets, obtaining regulatory approval to market a specified product, selling shares in an initial public offering or other financing event, and a change in control are examples of performance conditions. A performance target also may be defined by reference to the same performance measure of another entity or group of entities. For example, attaining a growth rate in earnings per share (EPS) that exceeds the average growth rate in EPS of other entities in the same industry is a performance condition. A performance target might pertain to the performance of the entity as a whole or to some part of the entity, such as a division, or to the performance of the grantee if such performance is in accordance with the terms of the award and solely relates to the grantor's own operations (or activities).For share-based consideration payable to a customer that can result in a reduction of the transaction price in accordance with Topic 606, a condition affecting the vesting, exercisability, exercise price, or other pertinent factors used in determining the fair value of an award that relates to any of the following:Achieving a specified performance target that is defined solely by reference to the grantor’s own operations (or activities) or by reference to the grantee’s (the customer’s) performance related to the grantor’s own operations (or activities)The grantee’s purchase (or potential purchase) of the grantor’s goods or services from either the grantor or the grantor’s customersA purchase (or potential purchase) of the grantor’s goods or services from either the grantee or the grantee’s customers.The performance targets listed in this definition for employee and nonemployee awards (for example, a change in control) are also examples of performance conditions for share-based consideration payable to a customer.\"><span>Performance Condition</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2019-08/\" class=\"xref\">Accounting Standards Update No. 2019-08</a></td><td class=\"entry\">11/11/2019</td></tr><tr><td class=\"entry\"><a href=\"/glossary/p/#performance-obligation\" class=\"term\" title=\"A promise in a contract with a customer to transfer to the customer either: A good or service (or a bundle of goods or services) that is distinct A series of distinct goods or services that are substantially the same and that have the same pattern of transfer to the customer.\"><span>Performance Obligation</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/glossary/p/#probable\" class=\"term\" title=\"The future event or events are likely to occur.\"><span>Probable</span></a> (2nd def.)</td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/glossary/p/#public-business-entity\" class=\"term\" title=\"A public business entity is a business entity meeting any one of the criteria below. Neither a not-for-profit entity nor an employee benefit plan is a business entity. It is required by the U.S. Securities and Exchange Commission (SEC) to file or furnish financial statements, or does file or furnish financial statements (including voluntary filers), with the SEC (including other entities whose financial statements or financial information are required to be or are included in a filing). It is required by the Securities Exchange Act of 1934 (the Act), as amended, or rules or regulations promulgated under the Act, to file or furnish financial statements with a regulatory agency other than the SEC. It is required to file or furnish financial statements with a foreign or domestic regulatory agency in preparation for the sale of or for purposes of issuing securities that are not subject to contractual restrictions on transfer. It has issued, or is a conduit bond obligor for, securities that are traded, listed, or quoted on an exchange or an over-the-counter market. It has one or more securities that are not subject to contractual restrictions on transfer, and it is required by law, contract, or regulation to prepare U.S. GAAP financial statements (including notes) and make them publicly available on a periodic basis (for example, interim or annual periods). An entity must meet both of these conditions to meet this criterion. An entity may meet the definition of a public business entity solely because its financial statements or financial information is included in another entity's filing with the SEC. In that case, the entity is only a public business entity for purposes of financial statements that are filed or furnished with the SEC.\"><span>Public Business Entity</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-86B34FCD-7B0A-4349-8682-E212043FD47A.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-06 (PDF)</a></td><td class=\"entry\">04/07/2017</td></tr><tr><td class=\"entry\"><a href=\"/glossary/p/#public-business-entity\" class=\"term\" title=\"A public business entity is a business entity meeting any one of the criteria below. Neither a not-for-profit entity nor an employee benefit plan is a business entity. It is required by the U.S. Securities and Exchange Commission (SEC) to file or furnish financial statements, or does file or furnish financial statements (including voluntary filers), with the SEC (including other entities whose financial statements or financial information are required to be or are included in a filing). It is required by the Securities Exchange Act of 1934 (the Act), as amended, or rules or regulations promulgated under the Act, to file or furnish financial statements with a regulatory agency other than the SEC. It is required to file or furnish financial statements with a foreign or domestic regulatory agency in preparation for the sale of or for purposes of issuing securities that are not subject to contractual restrictions on transfer. It has issued, or is a conduit bond obligor for, securities that are traded, listed, or quoted on an exchange or an over-the-counter market. It has one or more securities that are not subject to contractual restrictions on transfer, and it is required by law, contract, or regulation to prepare U.S. GAAP financial statements (including notes) and make them publicly available on a periodic basis (for example, interim or annual periods). An entity must meet both of these conditions to meet this criterion. An entity may meet the definition of a public business entity solely because its financial statements or financial information is included in another entity's filing with the SEC. In that case, the entity is only a public business entity for purposes of financial statements that are filed or furnished with the SEC.\"><span>Public Business Entity</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-8C0B93FE-237A-4BFA-8880-FE749B3CAFCB.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2016-11 (PDF)</a></td><td class=\"entry\">06/27/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/p/#public-business-entity\" class=\"term\" title=\"A public business entity is a business entity meeting any one of the criteria below. Neither a not-for-profit entity nor an employee benefit plan is a business entity. It is required by the U.S. Securities and Exchange Commission (SEC) to file or furnish financial statements, or does file or furnish financial statements (including voluntary filers), with the SEC (including other entities whose financial statements or financial information are required to be or are included in a filing). It is required by the Securities Exchange Act of 1934 (the Act), as amended, or rules or regulations promulgated under the Act, to file or furnish financial statements with a regulatory agency other than the SEC. It is required to file or furnish financial statements with a foreign or domestic regulatory agency in preparation for the sale of or for purposes of issuing securities that are not subject to contractual restrictions on transfer. It has issued, or is a conduit bond obligor for, securities that are traded, listed, or quoted on an exchange or an over-the-counter market. It has one or more securities that are not subject to contractual restrictions on transfer, and it is required by law, contract, or regulation to prepare U.S. GAAP financial statements (including notes) and make them publicly available on a periodic basis (for example, interim or annual periods). An entity must meet both of these conditions to meet this criterion. An entity may meet the definition of a public business entity solely because its financial statements or financial information is included in another entity's filing with the SEC. In that case, the entity is only a public business entity for purposes of financial statements that are filed or furnished with the SEC.\"><span>Public Business Entity</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/glossary/r/#revenue\" class=\"term\" title=\"Inflows or other enhancements of assets of an entity or settlements of its liabilities (or a combination of both) from delivering or producing goods, rendering services, or other activities that constitute the entity's ongoing major or central operations.\"><span>Revenue</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/glossary/s/#service-condition\" class=\"term\" title=\"A condition affecting the vesting, exercisability, exercise price, or other pertinent factors used in determining the fair value of an award that depends solely on an employee rendering service to the employer for the requisite service period or a nonemployee delivering goods or rendering services to the grantor over a vesting period. A condition that results in the acceleration of vesting in the event of a grantee's death, disability, or termination without cause is a service condition.\"><span>Service Condition</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2019-08/\" class=\"xref\">Accounting Standards Update No. 2019-08</a></td><td class=\"entry\">11/11/2019</td></tr><tr><td class=\"entry\"><a href=\"/glossary/s/#share-based-payment-arrangements\" class=\"term\" title=\"An arrangement under which either of the following conditions is met: One or more suppliers of goods or services (including employees) receive awards of equity shares, equity share options, or other equity instruments. The entity incurs liabilities to suppliers that meet either of the following conditions: The amounts are based, at least in part, on the price of the entity's shares or other equity instruments. (The phrase at least in part is used because an award may be indexed to both the price of the entity's shares and something other than either the price of the entity's shares or a market, performance, or service condition.) The awards require or may require settlement by issuance of the entity's shares. The term shares includes various forms of ownership interest that may not take the legal form of securities (for example, partnership interests), as well as other interests, including those that are liabilities in substance but not in form. Equity shares refers only to shares that are accounted for as equity. Also called share-based compensation arrangements.\"><span>Share-Based Payment Arrangements</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2025-04/\" class=\"xref\">Accounting Standards Update No. 2025-04</a></td><td class=\"entry\">05/15/2025</td></tr><tr><td class=\"entry\"><a href=\"/glossary/s/#standalone-selling-price\" class=\"term\" title=\"The price at which an entity would sell a promised good or service separately to a customer.\"><span>Standalone Selling Price</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/glossary/t/#transaction-price\" class=\"term\" title=\"The amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties.\"><span>Transaction Price</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/606/10/#606-10-05-1\" class=\"xref\">606-10-05-1 through 05-6</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/606/10/#606-10-10-1\" class=\"xref\">606-10-10-1 through 10-4</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/606/10/#606-10-15-1\" class=\"xref\">606-10-15-1 through 15-5</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-15-2\" class=\"xref\">606-10-15-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-82C10081-F060-4062-ACF7-B89420B0D27C.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2021-02 (PDF)</a></td><td class=\"entry\">01/19/2021</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-15-2\" class=\"xref\">606-10-15-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-20/\" class=\"xref\">Accounting Standards Update No. 2016-20</a></td><td class=\"entry\">12/21/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-15-2\" class=\"xref\">606-10-15-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-15-2\" class=\"xref\">606-10-15-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-01/\" class=\"xref\">Accounting Standards Update No. 2016-01</a></td><td class=\"entry\">01/05/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-15-2A\" class=\"xref\">606-10-15-2A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2018-08/\" class=\"xref\">Accounting Standards Update No. 2018-08</a></td><td class=\"entry\">06/21/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-15-3\" class=\"xref\">606-10-15-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-18/\" class=\"xref\">Accounting Standards Update No. 2018-18</a></td><td class=\"entry\">11/05/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-15-3A\" class=\"xref\">606-10-15-3A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2025-07/\" class=\"xref\">Accounting Standards Update No. 2025-07</a></td><td class=\"entry\">09/29/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-25-1\" class=\"xref\">606-10-25-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-12/\" class=\"xref\">Accounting Standards Update No. 2016-12</a></td><td class=\"entry\">05/09/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/606/10/#606-10-25-1\" class=\"xref\">606-10-25-1 through 25-37</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-25-3\" class=\"xref\">606-10-25-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-12/\" class=\"xref\">Accounting Standards Update No. 2016-12</a></td><td class=\"entry\">05/09/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-25-5\" class=\"xref\">606-10-25-5</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-12/\" class=\"xref\">Accounting Standards Update No. 2016-12</a></td><td class=\"entry\">05/09/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-25-7\" class=\"xref\">606-10-25-7</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-12/\" class=\"xref\">Accounting Standards Update No. 2016-12</a></td><td class=\"entry\">05/09/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-25-16\" class=\"xref\">606-10-25-16</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-25-16A\" class=\"xref\">606-10-25-16A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-25-16B\" class=\"xref\">606-10-25-16B</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-25-17\" class=\"xref\">606-10-25-17</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-25-18\" class=\"xref\">606-10-25-18</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-25-18A\" class=\"xref\">606-10-25-18A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-25-18B\" class=\"xref\">606-10-25-18B</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-25-18C\" class=\"xref\">606-10-25-18C</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2021-02/\" class=\"xref\">Accounting Standards Update No. 2021-02</a></td><td class=\"entry\">01/28/2021</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-25-19\" class=\"xref\">606-10-25-19</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-25-21\" class=\"xref\">606-10-25-21</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/606/10/#606-10-32-1\" class=\"xref\">606-10-32-1 through 32-45</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-32-2A\" class=\"xref\">606-10-32-2A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-12/\" class=\"xref\">Accounting Standards Update No. 2016-12</a></td><td class=\"entry\">05/09/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-32-21\" class=\"xref\">606-10-32-21</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-12/\" class=\"xref\">Accounting Standards Update No. 2016-12</a></td><td class=\"entry\">05/09/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-32-23\" class=\"xref\">606-10-32-23</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-12/\" class=\"xref\">Accounting Standards Update No. 2016-12</a></td><td class=\"entry\">05/09/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-32-25\" class=\"xref\">606-10-32-25</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-04/\" class=\"xref\">Accounting Standards Update No. 2025-04</a></td><td class=\"entry\">05/15/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-32-25\" class=\"xref\">606-10-32-25</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2019-08/\" class=\"xref\">Accounting Standards Update No. 2019-08</a></td><td class=\"entry\">11/11/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-32-25\" class=\"xref\">606-10-32-25</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-07/\" class=\"xref\">Accounting Standards Update No. 2018-07</a></td><td class=\"entry\">06/20/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-32-25A\" class=\"xref\">606-10-32-25A</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-04/\" class=\"xref\">Accounting Standards Update No. 2025-04</a></td><td class=\"entry\">05/15/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-32-25A\" class=\"xref\">606-10-32-25A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2019-08/\" class=\"xref\">Accounting Standards Update No. 2019-08</a></td><td class=\"entry\">11/11/2019</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/606/10/#606-10-45-1\" class=\"xref\">606-10-45-1 through 45-5</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-45-3\" class=\"xref\">606-10-45-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-45-4\" class=\"xref\">606-10-45-4</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/606/10/#606-10-50-1\" class=\"xref\">606-10-50-1 through 50-23</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-50-4\" class=\"xref\">606-10-50-4</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-50-5\" class=\"xref\">606-10-50-5</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-50-6\" class=\"xref\">606-10-50-6</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-50-8\" class=\"xref\">606-10-50-8</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-50-8\" class=\"xref\">606-10-50-8</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-20/\" class=\"xref\">Accounting Standards Update No. 2016-20</a></td><td class=\"entry\">12/21/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-50-11\" class=\"xref\">606-10-50-11</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-6077B043-FC50-41A9-8CDC-BDD655FE2AE7.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-08 (PDF)</a></td><td class=\"entry\">05/01/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-50-12A\" class=\"xref\">606-10-50-12A</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-50-12A\" class=\"xref\">606-10-50-12A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-20/\" class=\"xref\">Accounting Standards Update No. 2016-20</a></td><td class=\"entry\">12/21/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-50-13\" class=\"xref\">606-10-50-13</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-50-14\" class=\"xref\">606-10-50-14</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-20/\" class=\"xref\">Accounting Standards Update No. 2016-20</a></td><td class=\"entry\">12/21/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-50-14A\" class=\"xref\">606-10-50-14A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-20/\" class=\"xref\">Accounting Standards Update No. 2016-20</a></td><td class=\"entry\">12/21/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-50-14B\" class=\"xref\">606-10-50-14B</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-20/\" class=\"xref\">Accounting Standards Update No. 2016-20</a></td><td class=\"entry\">12/21/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-50-15\" class=\"xref\">606-10-50-15</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-50-15\" class=\"xref\">606-10-50-15</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-20/\" class=\"xref\">Accounting Standards Update No. 2016-20</a></td><td class=\"entry\">12/21/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/606/10/#606-10-55-1\" class=\"xref\">606-10-55-1 through 55-413</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-3\" class=\"xref\">606-10-55-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-04/\" class=\"xref\">Accounting Standards Update No. 2025-04</a></td><td class=\"entry\">05/15/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-3\" class=\"xref\">606-10-55-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2019-08/\" class=\"xref\">Accounting Standards Update No. 2019-08</a></td><td class=\"entry\">11/11/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-3\" class=\"xref\">606-10-55-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-12/\" class=\"xref\">Accounting Standards Update No. 2016-12</a></td><td class=\"entry\">05/09/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-3\" class=\"xref\">606-10-55-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/606/10/#606-10-55-3A\" class=\"xref\">606-10-55-3A through 55-3C</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-12/\" class=\"xref\">Accounting Standards Update No. 2016-12</a></td><td class=\"entry\">05/09/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-36\" class=\"xref\">606-10-55-36</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-08/\" class=\"xref\">Accounting Standards Update No. 2016-08</a></td><td class=\"entry\">03/17/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-36A\" class=\"xref\">606-10-55-36A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-08/\" class=\"xref\">Accounting Standards Update No. 2016-08</a></td><td class=\"entry\">03/17/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-37\" class=\"xref\">606-10-55-37</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-08/\" class=\"xref\">Accounting Standards Update No. 2016-08</a></td><td class=\"entry\">03/17/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-37A\" class=\"xref\">606-10-55-37A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-08/\" class=\"xref\">Accounting Standards Update No. 2016-08</a></td><td class=\"entry\">03/17/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-37B\" class=\"xref\">606-10-55-37B</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-08/\" class=\"xref\">Accounting Standards Update No. 2016-08</a></td><td class=\"entry\">03/17/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-38\" class=\"xref\">606-10-55-38</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-08/\" class=\"xref\">Accounting Standards Update No. 2016-08</a></td><td class=\"entry\">03/17/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-39\" class=\"xref\">606-10-55-39</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-08/\" class=\"xref\">Accounting Standards Update No. 2016-08</a></td><td class=\"entry\">03/17/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-39A\" class=\"xref\">606-10-55-39A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-08/\" class=\"xref\">Accounting Standards Update No. 2016-08</a></td><td class=\"entry\">03/17/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-40\" class=\"xref\">606-10-55-40</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-08/\" class=\"xref\">Accounting Standards Update No. 2016-08</a></td><td class=\"entry\">03/17/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-54\" class=\"xref\">606-10-55-54</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-55\" class=\"xref\">606-10-55-55</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-57\" class=\"xref\">606-10-55-57</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-58\" class=\"xref\">606-10-55-58</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/606/10/#606-10-55-58A\" class=\"xref\">606-10-55-58A through 55-58C</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-59\" class=\"xref\">606-10-55-59</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-60\" class=\"xref\">606-10-55-60</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-61\" class=\"xref\">606-10-55-61</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-62\" class=\"xref\">606-10-55-62</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-63\" class=\"xref\">606-10-55-63</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-63A\" class=\"xref\">606-10-55-63A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-64\" class=\"xref\">606-10-55-64</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-64A\" class=\"xref\">606-10-55-64A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-65A\" class=\"xref\">606-10-55-65A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-65B\" class=\"xref\">606-10-55-65B</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-68\" class=\"xref\">606-10-55-68</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-72\" class=\"xref\">606-10-55-72</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-88A\" class=\"xref\">606-10-55-88A</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-04/\" class=\"xref\">Accounting Standards Update No. 2025-04</a></td><td class=\"entry\">05/15/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-88A\" class=\"xref\">606-10-55-88A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2019-08/\" class=\"xref\">Accounting Standards Update No. 2019-08</a></td><td class=\"entry\">11/11/2019</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/606/10/#606-10-55-88AA\" class=\"xref\">606-10-55-88AA through 55-88AC</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2025-04/\" class=\"xref\">Accounting Standards Update No. 2025-04</a></td><td class=\"entry\">05/15/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-88B\" class=\"xref\">606-10-55-88B</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-04/\" class=\"xref\">Accounting Standards Update No. 2025-04</a></td><td class=\"entry\">05/15/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-88B\" class=\"xref\">606-10-55-88B</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2019-08/\" class=\"xref\">Accounting Standards Update No. 2019-08</a></td><td class=\"entry\">11/11/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-88C\" class=\"xref\">606-10-55-88C</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2025-04/\" class=\"xref\">Accounting Standards Update No. 2025-04</a></td><td class=\"entry\">05/15/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-93\" class=\"xref\">606-10-55-93</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-07/\" class=\"xref\">Accounting Standards Update No. 2025-07</a></td><td class=\"entry\">09/29/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-93\" class=\"xref\">606-10-55-93</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-93\" class=\"xref\">606-10-55-93</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-08/\" class=\"xref\">Accounting Standards Update No. 2016-08</a></td><td class=\"entry\">03/17/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/606/10/#606-10-55-94\" class=\"xref\">606-10-55-94 through 55-98</a></div></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-12/\" class=\"xref\">Accounting Standards Update No. 2016-12</a></td><td class=\"entry\">05/09/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/606/10/#606-10-55-98A\" class=\"xref\">606-10-55-98A through 55-98L</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-12/\" class=\"xref\">Accounting Standards Update No. 2016-12</a></td><td class=\"entry\">05/09/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-108\" class=\"xref\">606-10-55-108</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-109\" class=\"xref\">606-10-55-109</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-125\" class=\"xref\">606-10-55-125</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-20/\" class=\"xref\">Accounting Standards Update No. 2016-20</a></td><td class=\"entry\">12/21/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-127\" class=\"xref\">606-10-55-127</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-20/\" class=\"xref\">Accounting Standards Update No. 2016-20</a></td><td class=\"entry\">12/21/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-128\" class=\"xref\">606-10-55-128</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-20/\" class=\"xref\">Accounting Standards Update No. 2016-20</a></td><td class=\"entry\">12/21/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-136\" class=\"xref\">606-10-55-136</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-137\" class=\"xref\">606-10-55-137</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-139\" class=\"xref\">606-10-55-139</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/606/10/#606-10-55-140A\" class=\"xref\">606-10-55-140A through 55-140F</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-142\" class=\"xref\">606-10-55-142</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-143\" class=\"xref\">606-10-55-143</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-145\" class=\"xref\">606-10-55-145</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/606/10/#606-10-55-147\" class=\"xref\">606-10-55-147 through 55-150</a></div></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/606/10/#606-10-55-150A\" class=\"xref\">606-10-55-150A through 55-150K</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-153\" class=\"xref\">606-10-55-153</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-153A\" class=\"xref\">606-10-55-153A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-155\" class=\"xref\">606-10-55-155</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-156\" class=\"xref\">606-10-55-156</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/606/10/#606-10-55-157A\" class=\"xref\">606-10-55-157A through 55-157E</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-231\" class=\"xref\">606-10-55-231</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-237\" class=\"xref\">606-10-55-237</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-239\" class=\"xref\">606-10-55-239</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-247\" class=\"xref\">606-10-55-247</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-07/\" class=\"xref\">Accounting Standards Update No. 2025-07</a></td><td class=\"entry\">09/29/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-248\" class=\"xref\">606-10-55-248</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-07/\" class=\"xref\">Accounting Standards Update No. 2025-07</a></td><td class=\"entry\">09/29/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-250\" class=\"xref\">606-10-55-250</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-12/\" class=\"xref\">Accounting Standards Update No. 2016-12</a></td><td class=\"entry\">05/09/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/606/10/#606-10-55-250A\" class=\"xref\">606-10-55-250A through 55-250D</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2025-07/\" class=\"xref\">Accounting Standards Update No. 2025-07</a></td><td class=\"entry\">09/29/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-285\" class=\"xref\">606-10-55-285</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-20/\" class=\"xref\">Accounting Standards Update No. 2016-20</a></td><td class=\"entry\">12/21/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-286\" class=\"xref\">606-10-55-286</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-20/\" class=\"xref\">Accounting Standards Update No. 2016-20</a></td><td class=\"entry\">12/21/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-293\" class=\"xref\">606-10-55-293</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-20/\" class=\"xref\">Accounting Standards Update No. 2016-20</a></td><td class=\"entry\">12/21/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-300\" class=\"xref\">606-10-55-300</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-20/\" class=\"xref\">Accounting Standards Update No. 2016-20</a></td><td class=\"entry\">12/21/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-305A\" class=\"xref\">606-10-55-305A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-20/\" class=\"xref\">Accounting Standards Update No. 2016-20</a></td><td class=\"entry\">12/21/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-309\" class=\"xref\">606-10-55-309</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/606/10/#606-10-55-311\" class=\"xref\">606-10-55-311 through 55-313</a></div></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/606/10/#606-10-55-316\" class=\"xref\">606-10-55-316 through 55-318</a></div></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-08/\" class=\"xref\">Accounting Standards Update No. 2016-08</a></td><td class=\"entry\">03/17/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/606/10/#606-10-55-318A\" class=\"xref\">606-10-55-318A through 55-318C</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-08/\" class=\"xref\">Accounting Standards Update No. 2016-08</a></td><td class=\"entry\">03/17/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-323\" class=\"xref\">606-10-55-323</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-08/\" class=\"xref\">Accounting Standards Update No. 2016-08</a></td><td class=\"entry\">03/17/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-323A\" class=\"xref\">606-10-55-323A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-08/\" class=\"xref\">Accounting Standards Update No. 2016-08</a></td><td class=\"entry\">03/17/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-323B\" class=\"xref\">606-10-55-323B</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-08/\" class=\"xref\">Accounting Standards Update No. 2016-08</a></td><td class=\"entry\">03/17/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-324\" class=\"xref\">606-10-55-324</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-08/\" class=\"xref\">Accounting Standards Update No. 2016-08</a></td><td class=\"entry\">03/17/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/606/10/#606-10-55-324A\" class=\"xref\">606-10-55-324A through 55-324G</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-08/\" class=\"xref\">Accounting Standards Update No. 2016-08</a></td><td class=\"entry\">03/17/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/606/10/#606-10-55-326\" class=\"xref\">606-10-55-326 through 55-328</a></div></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-08/\" class=\"xref\">Accounting Standards Update No. 2016-08</a></td><td class=\"entry\">03/17/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/606/10/#606-10-55-328A\" class=\"xref\">606-10-55-328A through 55-328C</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-08/\" class=\"xref\">Accounting Standards Update No. 2016-08</a></td><td class=\"entry\">03/17/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/606/10/#606-10-55-329\" class=\"xref\">606-10-55-329 through 55-331</a></div></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-08/\" class=\"xref\">Accounting Standards Update No. 2016-08</a></td><td class=\"entry\">03/17/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-333\" class=\"xref\">606-10-55-333</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-08/\" class=\"xref\">Accounting Standards Update No. 2016-08</a></td><td class=\"entry\">03/17/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-333A\" class=\"xref\">606-10-55-333A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-08/\" class=\"xref\">Accounting Standards Update No. 2016-08</a></td><td class=\"entry\">03/17/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-333B\" class=\"xref\">606-10-55-333B</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-08/\" class=\"xref\">Accounting Standards Update No. 2016-08</a></td><td class=\"entry\">03/17/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-334\" class=\"xref\">606-10-55-334</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-08/\" class=\"xref\">Accounting Standards Update No. 2016-08</a></td><td class=\"entry\">03/17/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/606/10/#606-10-55-334A\" class=\"xref\">606-10-55-334A through 55-334F</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-08/\" class=\"xref\">Accounting Standards Update No. 2016-08</a></td><td class=\"entry\">03/17/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-361\" class=\"xref\">606-10-55-361</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-363\" class=\"xref\">606-10-55-363</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-363A\" class=\"xref\">606-10-55-363A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-363B\" class=\"xref\">606-10-55-363B</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-364\" class=\"xref\">606-10-55-364</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-365\" class=\"xref\">606-10-55-365</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-365A\" class=\"xref\">606-10-55-365A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/606/10/#606-10-55-366\" class=\"xref\">606-10-55-366 through 55-368</a></div></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/606/10/#606-10-55-370\" class=\"xref\">606-10-55-370 through 55-372</a></div></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-372A\" class=\"xref\">606-10-55-372A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/606/10/#606-10-55-373\" class=\"xref\">606-10-55-373 through 55-383</a></div></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/606/10/#606-10-55-385\" class=\"xref\">606-10-55-385 through 55-392</a></div></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/606/10/#606-10-55-392A\" class=\"xref\">606-10-55-392A through 55-392D</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-393\" class=\"xref\">606-10-55-393</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-394\" class=\"xref\">606-10-55-394</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/606/10/#606-10-55-396\" class=\"xref\">606-10-55-396 through 55-399</a></div></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/606/10/#606-10-55-399A\" class=\"xref\">606-10-55-399A through 55-399O</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-404\" class=\"xref\">606-10-55-404</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-12/\" class=\"xref\">Accounting Standards Update No. 2025-12</a></td><td class=\"entry\">12/17/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-55-407\" class=\"xref\">606-10-55-407</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/606/10/#606-10-60-1\" class=\"xref\">606-10-60-1 through 60-16</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-65-1\" class=\"xref\">606-10-65-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2020-05/\" class=\"xref\">Accounting Standards Update No. 2020-05</a></td><td class=\"entry\">06/03/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-65-1\" class=\"xref\">606-10-65-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2017-13/\" class=\"xref\">Accounting Standards Update No. 2017-13</a></td><td class=\"entry\">09/29/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-65-1\" class=\"xref\">606-10-65-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2017-05/\" class=\"xref\">Accounting Standards Update No. 2017-05</a></td><td class=\"entry\">02/22/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-65-1\" class=\"xref\">606-10-65-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2017-03/\" class=\"xref\">Accounting Standards Update No. 2017-03</a></td><td class=\"entry\">01/23/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-65-1\" class=\"xref\">606-10-65-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-20/\" class=\"xref\">Accounting Standards Update No. 2016-20</a></td><td class=\"entry\">12/21/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-65-1\" class=\"xref\">606-10-65-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-12/\" class=\"xref\">Accounting Standards Update No. 2016-12</a></td><td class=\"entry\">05/09/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-65-1\" class=\"xref\">606-10-65-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-10/\" class=\"xref\">Accounting Standards Update No. 2016-10</a></td><td class=\"entry\">04/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-65-1\" class=\"xref\">606-10-65-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-08/\" class=\"xref\">Accounting Standards Update No. 2016-08</a></td><td class=\"entry\">03/17/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-65-1\" class=\"xref\">606-10-65-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2015-14/\" class=\"xref\">Accounting Standards Update No. 2015-14</a></td><td class=\"entry\">08/12/2015</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-65-1\" class=\"xref\">606-10-65-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-65-2\" class=\"xref\">606-10-65-2</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2025-04/\" class=\"xref\">Accounting Standards Update No. 2025-04</a></td><td class=\"entry\">05/15/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/606/10/#606-10-65-3\" class=\"xref\">606-10-65-3</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2025-07/\" class=\"xref\">Accounting Standards Update No. 2025-07</a></td><td class=\"entry\">09/29/2025</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nAward | Added | Accounting Standards Update No. 2019-08 | 11/11/2019 |\nContract | Added …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8a29c5b99220597143a1fdaf8449a5d2d5648276ed7825fe9b1043d9cd790f0d","downloaded_from":"2026-09-09T23:17:50.449Z","last_downloaded_at":"2026-09-09T23:17:50.449Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480014","source_sha256":"8581649eecc9918e9b8a7d7f15c83b2e52055fa519edf44ef0f765c9e6c31776"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5ee94972ee85918aa6d4b50df35c87ee72548b77b3907007bb59d46e5a72761a","downloaded_from":"2026-09-09T23:17:50.449Z","last_downloaded_at":"2026-09-09T23:17:50.449Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480014","source_sha256":"8581649eecc9918e9b8a7d7f15c83b2e52055fa519edf44ef0f765c9e6c31776"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a2cc61dd58eacd20a51862e0975f1bfba4104218990d8d2c0c34a4d571e0332","downloaded_from":"2026-09-09T23:17:50.449Z","last_downloaded_at":"2026-09-09T23:17:50.449Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480014","source_sha256":"8581649eecc9918e9b8a7d7f15c83b2e52055fa519edf44ef0f765c9e6c31776"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a2cc61dd58eacd20a51862e0975f1bfba4104218990d8d2c0c34a4d571e0332","downloaded_from":"2026-09-09T23:17:50.449Z","last_downloaded_at":"2026-09-09T23:17:50.449Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480014","source_sha256":"8581649eecc9918e9b8a7d7f15c83b2e52055fa519edf44ef0f765c9e6c31776"}}