{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/610/20/#50-disclosure","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":"610","topic_title":"Other Income","subtopic":"610-20","subtopic_title":"Gains and Losses from the Derecognition of Nonfinancial Assets","section":{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"610-20-50-1","para":"50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_A6AC2873-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraphs <a href=\"/asc/360/10/#360-10-50-3\" class=\"xref\">360-10-50-3 through 50-3A</a> for guidance on disclosure of a gain or loss recognized upon the derecognition of a long-lived asset (<a href=\"/glossary/d/#disposal-group\" class=\"term\" title=\"A disposal group for a long-lived asset or assets to be disposed of by sale or otherwise represents assets to be disposed of together as a group in a single transaction and liabilities directly associated with those assets that will be transferred in the transaction. A disposal group may include a discontinued operation along with other assets and liabilities that are not part of the discontinued operation.\"><span>disposal group</span></a>).</span></span></div></div>","snippet":"See paragraphs 360-10-50-3 through 50-3A for guidance on disclosure of a gain or loss recognized upon the derecognition of a long-lived asset (disposal group).","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7185542a4022fa2a3119365ac778f594664f220c096fbbbef9b9091b305eab62","downloaded_from":"2026-09-10T00:55:11.268Z","last_downloaded_at":"2026-09-10T00:55:11.268Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483644","source_sha256":"5d94cdeae207dcb88149b20012374715b97ab350093436b5b96bcd0d478d511e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:96b6e3a13ec921fbda0d0967ef94efca1077dd87e45d71d35dbb7cf074f927c7","downloaded_from":"2026-09-10T00:55:11.268Z","last_downloaded_at":"2026-09-10T00:55:11.268Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483644","source_sha256":"5d94cdeae207dcb88149b20012374715b97ab350093436b5b96bcd0d478d511e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:225594bcb4b41f847f1f40c1049ff4c6ecb03c3186c2861fd31dd279df18a2b5","downloaded_from":"2026-09-10T00:55:11.268Z","last_downloaded_at":"2026-09-10T00:55:11.268Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483644","source_sha256":"5d94cdeae207dcb88149b20012374715b97ab350093436b5b96bcd0d478d511e"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:225594bcb4b41f847f1f40c1049ff4c6ecb03c3186c2861fd31dd279df18a2b5","downloaded_from":"2026-09-10T00:55:11.268Z","last_downloaded_at":"2026-09-10T00:55:11.268Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483644","source_sha256":"5d94cdeae207dcb88149b20012374715b97ab350093436b5b96bcd0d478d511e"}}