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Pending content is not necessarily effective.","topic":"705","topic_title":"Cost of Sales and Services","subtopic":"705-905","subtopic_title":"Agriculture","section":{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":"Cooperatives","heading":null,"paragraphs":[{"citation":"705-905-25-1","para":"25-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">See paragraph <a href=\"/asc/405/905/#405-905-25-1\" class=\"xref\">905-405-25-1</a> for guidance on amounts of liabilities to be established and the related amount to be charged to cost of goods sold when boards of directors assign amounts to unprocessed products received from <a href=\"/glossary/p/#patrons\" class=\"term\" title=\"Any individual, trust, estate, partnership, corporation, or agricultural cooperative with or for whom a cooperative does business on a cooperative basis, whether a member of an agricultural cooperative or nonmember of an agricultural cooperative.\"><span>patrons</span></a>.</div></div>","snippet":"See paragraph 905-405-25-1 for guidance on amounts of liabilities to be established and the related amount to be charged to cost of goods sold when boards of directors assign amounts to unprocessed products received from…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2e941261069da8f68b877bfc887505a63ea22c0e19ac91f217108f0a2b6cd52c","downloaded_from":"2026-09-10T00:56:11.435Z","last_downloaded_at":"2026-09-10T00:56:11.435Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478405","source_sha256":"6ae95480e806e5c4a1f041322bc391cde8629d4b2e512497d5061b1ccc59ea31"}},{"citation":"705-905-25-2","para":"25-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">See paragraph <a href=\"/asc/330/905/#330-905-25-7\" class=\"xref\">905-330-25-7</a> indicating that cost of goods sold will not include a charge for unprocessed products received from patrons when amounts are not assigned to such products by the board of directors. See Example 1 (paragraph <a href=\"/asc/330/905/#330-905-55-1\" class=\"xref\">905-330-55-1</a>) for an illustration of this guidance.</div></div>","snippet":"See paragraph 905-330-25-7 indicating that cost of goods sold will not include a charge for unprocessed products received from patrons when amounts are not assigned to such products by the board of directors. See Example…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e7c4493fe42f2076768e58d1a3b6bc489e70681dd53beb9c28d50e07de6df1da","downloaded_from":"2026-09-10T00:56:11.435Z","last_downloaded_at":"2026-09-10T00:56:11.435Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478405","source_sha256":"6ae95480e806e5c4a1f041322bc391cde8629d4b2e512497d5061b1ccc59ea31"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7e0134356263037654fd974d085035a52443836869b9a9b868ecd2815fa8f170","downloaded_from":"2026-09-10T00:56:11.435Z","last_downloaded_at":"2026-09-10T00:56:11.435Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478405","source_sha256":"6ae95480e806e5c4a1f041322bc391cde8629d4b2e512497d5061b1ccc59ea31"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5bf8975b57e8bf940716ca6264592afe9f2c6da48454a188369dd69e8c06af48","downloaded_from":"2026-09-10T00:56:11.435Z","last_downloaded_at":"2026-09-10T00:56:11.435Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478405","source_sha256":"6ae95480e806e5c4a1f041322bc391cde8629d4b2e512497d5061b1ccc59ea31"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5bf8975b57e8bf940716ca6264592afe9f2c6da48454a188369dd69e8c06af48","downloaded_from":"2026-09-10T00:56:11.435Z","last_downloaded_at":"2026-09-10T00:56:11.435Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478405","source_sha256":"6ae95480e806e5c4a1f041322bc391cde8629d4b2e512497d5061b1ccc59ea31"}}