{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/705/905/","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","number":"705-905","topic":"705","title":"Agriculture","area":"Expenses","paragraphs":5,"summary":"ASC 705-905 is a \"link-only\" subtopic: it contains no substantive rules of its own and simply directs agricultural cooperatives to the guidance elsewhere in the Agriculture topic on when unprocessed products received from patrons are charged to cost of goods sold. The core point is that a COGS charge (and the related liability to patrons) arises only when the cooperative's board of directors assigns an amount to those unprocessed products.","concepts":["agricultural cooperative","unprocessed products","patrons","board of directors assignment","cost of goods sold","liability to patrons","link-only subtopic"],"categories":["Recognition","Industry-specific","Inventory and PP&E"],"level":"intermediate","topic_title":"Cost of Sales and Services","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"705-905-00-1","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\" frame=\"all\" id=\"SL50388879-203109\"><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/#agricultural-cooperative\" class=\"term\" title=\"The Agricultural Marketing Act of 1929 defines a cooperative association as any association in which farmers act together in processing, preparing for market, handling, and/or marketing the farm products of persons so engaged, and also means any association in which farmers act together in purchasing, testing, grading, processing, distributing, and/or furnishing farm supplies and/or farm business services. Provided, however, that such associations are operated for producers or purchasers and conform to one or both of the following requirements: No member of an agricultural cooperative association is allowed more than one vote because of the amount of stock or membership capital he may own therein. The association does not pay dividends on stock or membership capital in excess of 8 percent per year. In addition to meeting either of the requirements in this paragraph, the association shall not deal in farm products, farm supplies, and farm business services with or for nonmembers of an agricultural cooperative in an amount greater in value than the total amount of such business transacted by it with or for members. All business transacted by any cooperative association for or on behalf of the United States or any agency or instrumentality thereof shall be disregarded in determining the volume of member and nonmember business transacted by such association.\"><span>Agricultural Cooperative</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Cooperatives</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</td></tr><tr><td class=\"entry\"><a href=\"/glossary/m/#member-of-an-agricultural-cooperative\" class=\"term\" title=\"A member of an agricultural cooperative is an owner-patron who is entitled to vote at corporate meetings of an agricultural cooperative.\"><span>Member of an Agricultural Cooperative</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</td></tr><tr><td class=\"entry\"><a href=\"/glossary/n/#nonmember-of-an-agricultural-cooperative\" class=\"term\" title=\"A nonmember patron is not entitled to voting privileges. A nonmember patron may or may not be entitled to share in patronage distributions, depending on the articles and bylaws of the agricultural cooperative or on other agreements.\"><span>Nonmember of an Agricultural Cooperative</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</td></tr><tr><td class=\"entry\"><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></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/asc/705/905/#705-905-05-1\" class=\"xref\">905-705-05-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/705/905/#705-905-05-2\" class=\"xref\">905-705-05-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nAgricultural Cooperative | Added | Accounting Standards Update No. 2014-06 | 03/14/2014 …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ccb65888654765a45ec1183c117d329e9f03c1ef72c09f2801ea2709f7350d2d","downloaded_from":"2026-09-10T00:56:04.703Z","last_downloaded_at":"2026-09-10T00:56:04.703Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477225","source_sha256":"aff96998df9d791576fcb6ae4caee3201308340df5aa5966103bfc09cf404c8b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5bd7c9215e4c119cc58812ffc68d072ee93d4ca0ce10cd78e1301614890c5103","downloaded_from":"2026-09-10T00:56:04.703Z","last_downloaded_at":"2026-09-10T00:56:04.703Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477225","source_sha256":"aff96998df9d791576fcb6ae4caee3201308340df5aa5966103bfc09cf404c8b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e9b8ac2bab072e2e7bcd62ba1bfc45d85084303f430e9298417f47c2f34175af","downloaded_from":"2026-09-10T00:56:04.703Z","last_downloaded_at":"2026-09-10T00:56:04.703Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477225","source_sha256":"aff96998df9d791576fcb6ae4caee3201308340df5aa5966103bfc09cf404c8b"}},{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"705-905-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic only provides links to guidance for <a href=\"/glossary/a/#agricultural-cooperative\" class=\"term\" title=\"The Agricultural Marketing Act of 1929 defines a cooperative association as any association in which farmers act together in processing, preparing for market, handling, and/or marketing the farm products of persons so engaged, and also means any association in which farmers act together in purchasing, testing, grading, processing, distributing, and/or furnishing farm supplies and/or farm business services. Provided, however, that such associations are operated for producers or purchasers and conform to one or both of the following requirements: No member of an agricultural cooperative association is allowed more than one vote because of the amount of stock or membership capital he may own therein. The association does not pay dividends on stock or membership capital in excess of 8 percent per year. In addition to meeting either of the requirements in this paragraph, the association shall not deal in farm products, farm supplies, and farm business services with or for nonmembers of an agricultural cooperative in an amount greater in value than the total amount of such business transacted by it with or for members. All business transacted by any cooperative association for or on behalf of the United States or any agency or instrumentality thereof shall be disregarded in determining the volume of member and nonmember business transacted by such association.\"><span>agricultural cooperatives</span></a> on amounts that are charged to costs of goods sold when boards of directors assign amounts to unprocessed products.</div></div>","snippet":"This Subtopic only provides links to guidance for agricultural cooperatives on amounts that are charged to costs of goods sold when boards of directors assign amounts to unprocessed products.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0eca6d431cda159494e55bd23c11321235e91b9c9fbea6e27401821aac471b41","downloaded_from":"2026-09-10T00:56:07.104Z","last_downloaded_at":"2026-09-10T00:56:07.104Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478338","source_sha256":"86c30af163a68d5ed359b670884f390557de7d2007db7b398cdd9cc08c1e9bea"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7bdf4aa5e114805f1cdc8c3962fe1dbb5cef70c0886ea140a5da992114ff78b5","downloaded_from":"2026-09-10T00:56:07.104Z","last_downloaded_at":"2026-09-10T00:56:07.104Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478338","source_sha256":"86c30af163a68d5ed359b670884f390557de7d2007db7b398cdd9cc08c1e9bea"}},{"block":"Cooperatives","heading":null,"paragraphs":[{"citation":"705-905-05-2","para":"05-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">The Cooperatives Subsections only provide links to guidance for <a href=\"/glossary/a/#agricultural-cooperative\" class=\"term\" title=\"The Agricultural Marketing Act of 1929 defines a cooperative association as any association in which farmers act together in processing, preparing for market, handling, and/or marketing the farm products of persons so engaged, and also means any association in which farmers act together in purchasing, testing, grading, processing, distributing, and/or furnishing farm supplies and/or farm business services. Provided, however, that such associations are operated for producers or purchasers and conform to one or both of the following requirements: No member of an agricultural cooperative association is allowed more than one vote because of the amount of stock or membership capital he may own therein. The association does not pay dividends on stock or membership capital in excess of 8 percent per year. In addition to meeting either of the requirements in this paragraph, the association shall not deal in farm products, farm supplies, and farm business services with or for nonmembers of an agricultural cooperative in an amount greater in value than the total amount of such business transacted by it with or for members. All business transacted by any cooperative association for or on behalf of the United States or any agency or instrumentality thereof shall be disregarded in determining the volume of member and nonmember business transacted by such association.\"><span>agricultural cooperatives</span></a> on amounts that are charged to costs of goods sold when boards of directors assign amounts to unprocessed products.</div></div>","snippet":"The Cooperatives Subsections only provide links to guidance for agricultural cooperatives on amounts that are charged to costs of goods sold when boards of directors assign amounts to unprocessed products.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fc4d558a19df428e1b734715ec38ec6bf8e598105d6f753377d775245d392a52","downloaded_from":"2026-09-10T00:56:07.104Z","last_downloaded_at":"2026-09-10T00:56:07.104Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478338","source_sha256":"86c30af163a68d5ed359b670884f390557de7d2007db7b398cdd9cc08c1e9bea"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ddce225b0a48cd6d33791524fc15977c0a2d73145dffbf44d7e095b231c6592c","downloaded_from":"2026-09-10T00:56:07.104Z","last_downloaded_at":"2026-09-10T00:56:07.104Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478338","source_sha256":"86c30af163a68d5ed359b670884f390557de7d2007db7b398cdd9cc08c1e9bea"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:96d20eb57d39ed2ff8be113d87eb40b81482f31594a9a21256cdd467b2f8a475","downloaded_from":"2026-09-10T00:56:07.104Z","last_downloaded_at":"2026-09-10T00:56:07.104Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478338","source_sha256":"86c30af163a68d5ed359b670884f390557de7d2007db7b398cdd9cc08c1e9bea"}},{"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"}}],"enrichment":{"summary":"ASC 705-905 is a \"link-only\" subtopic: it contains no substantive rules of its own and simply directs agricultural cooperatives to the guidance elsewhere in the Agriculture topic on when unprocessed products received from patrons are charged to cost of goods sold. The core point is that a COGS charge (and the related liability to patrons) arises only when the cooperative's board of directors assigns an amount to those unprocessed products.","key_points":["This Subtopic only provides links to guidance for agricultural cooperatives on amounts charged to cost of goods sold when boards of directors assign amounts to unprocessed products (705-905-05-1; 705-905-05-2).","For the amount of liability to be established and the related charge to cost of goods sold when the board of directors assigns amounts to unprocessed products received from patrons, see paragraph 905-405-25-1 (705-905-25-1).","When the board of directors does not assign amounts to unprocessed products received from patrons, cost of goods sold does not include a charge for those products (705-905-25-2, citing 905-330-25-7).","An illustration of the no-assignment fact pattern appears in Example 1 at paragraph 905-330-55-1 (705-905-25-2).","Because the guidance is limited to the Cooperatives Subsections, it applies to cooperative entities receiving products from patrons rather than to agricultural producers generally."],"categories":["Recognition","Industry-specific","Inventory and PP&E"],"audience_level":"intermediate","student_note":"This subtopic is a signpost, not a rule source — quoting it as authority is the common mistake; the operative guidance is in 905-405-25-1 and 905-330-25-7. Remember the trigger: no board assignment of value to patrons' unprocessed products means no COGS charge and no related liability.","related_topics":["905-405","905-330","905-605","705-10","330-10"],"key_concepts":["agricultural cooperative","unprocessed products","patrons","board of directors assignment","cost of goods sold","liability to patrons","link-only subtopic"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:96181590ee9936f736d682e6b57011854cd856bad46ba8e35724ca7abe33128c","downloaded_from":"2026-09-10T00:56:04.703Z","last_downloaded_at":"2026-09-10T00:56:11.435Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"405-905","title":"Agriculture","topic_title":"Liabilities","score":0.7905,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3bc8c51f189ee053a997be6e3e83bd2b2f3131a3f736bb23da45fbc40737d04e","downloaded_from":"2026-09-10T00:15:44.426Z","last_downloaded_at":"2026-09-10T00:16:03.076Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"330-905","title":"Agriculture","topic_title":"Inventory","score":0.7421,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d6b88be20365c3240898950be69472e68c04e8fb472cd670cd457b97b5ff04b8","downloaded_from":"2026-09-09T23:51:23.210Z","last_downloaded_at":"2026-09-09T23:51:52.923Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"905-10","title":"Overall","topic_title":"Agriculture","score":0.7375,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0e3f2fad981f8e37171811cbe5063482da705fcaabe34ebd1439412bdcbaff6f","downloaded_from":"2026-09-10T02:08:37.690Z","last_downloaded_at":"2026-09-10T02:08:46.650Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"605-905","title":"Agriculture","topic_title":"Revenue 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