{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/606/10/#60-relationships","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":"60","label":"60 Relationships","anchor":"60-relationships","is_sec":false,"groups":[{"block":null,"heading":"Costs Related to a Contract with a Customer","paragraphs":[{"citation":"606-10-60-1","para":"60-1","html":"For guidance on the costs related to a contract with a customer that is within the scope of this Topic, see Subtopic 340-40. For guidance on recognizing revenue from contracts that are not within scope of this Topic by entities in the agriculture industry, see Subtopic 905-605. For guidance on recognizing revenue from contracts that are not within scope of this Topic by insurance entities, see Subtopic 944-605. For guidance on recognizing revenue from contracts that are not within scope of this Topic by health care entities, see Subtopic 954-605. For guidance on recognizing revenue from contracts that are not within scope of this Topic by not-for-profit entities, see Subtopic 958-605. For guidance on recognizing revenue and disclosure requirements for contracts that are not within scope of this Topic by entities with regulated operations, see Subtopic 980-605. For guidance on determining the need for a provision for losses on certain software arrangements, see Subtopic 985-605. For guidance on determining the need for a provision for losses on certain reinsurance contracts, See Subtopic 944-605. For guidance on determining the need for a provision for losses for construction-type and production-type contracts, see Subtopic 605-35. For guidance on recognizing a loss on separately priced extended warranty and product maintenance contracts, see Subtopic 605-20. For guidance on determining whether a liability should be recognized for a continuing care retirement community for its obligation to provide future services and the use of facilities to current residents, see Sections 954-440-25 and 954-440-35. For guidance on determining when to recognize a loss under prepaid health care services contracts, see paragraph 954-450-30-4. For guidance on recognizing a loss on long-term power sales contracts, see paragraph 980-350-35-3. For guidance on the presentation of a loss on a termination of a contract for default, see paragraph 912-20-25-4. For guidance on imputation of interest on contracts that are not within scope of Topic 606, see Subtopic 835-30. For guidance on nonmonetary transactions (that is, transactions including noncash consideration) in contracts that are not within scope of this Topic, see Subtopic 845-10.