{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/705/976/#30-initial-measurement","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":"705","topic_title":"Cost of Sales and Services","subtopic":"705-976","subtopic_title":"Real Estate—Retail Land","section":{"number":"30","label":"30 Initial Measurement","anchor":"30-initial-measurement","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"705-976-30-1","para":"30-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-09</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:76759c78327e606ddd34200dd2eb95192ab0da21ce435f7901a4d1bf9a6ca834","downloaded_from":"2026-09-10T00:56:51.715Z","last_downloaded_at":"2026-09-10T00:56:51.715Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478001","source_sha256":"d3eef0d0a71abf5d0d658ffbfc1e371f6351f97e536e1a212636ef3643c966d3"}},{"citation":"705-976-30-2","para":"30-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_2F88C4E9-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See Subtopic <a altsource=\"GUID-4F83F042-87DA-40E8-BD1B-8C7D1BEED7DC.ditamap\" class=\"ditamap\">340-40</a> for guidance on incremental costs of obtaining a contract with a customer and costs to fulfill a contract.</span></span></div></div>","snippet":"See Subtopic 340-40 for guidance on incremental costs of obtaining a contract with a customer and costs to fulfill a contract.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f190b0f4e1a3c4aa84ae8f58cee259e2d97bdc9ac6bb92c23d4777b37ce1316e","downloaded_from":"2026-09-10T00:56:51.715Z","last_downloaded_at":"2026-09-10T00:56:51.715Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478001","source_sha256":"d3eef0d0a71abf5d0d658ffbfc1e371f6351f97e536e1a212636ef3643c966d3"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08bc128234c4c23e0f24ff6ae4638c4a363530e32e3498d67bebeabdc0e230df","downloaded_from":"2026-09-10T00:56:51.715Z","last_downloaded_at":"2026-09-10T00:56:51.715Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478001","source_sha256":"d3eef0d0a71abf5d0d658ffbfc1e371f6351f97e536e1a212636ef3643c966d3"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:744286cdeb25708a363c97aaba309b4e9ca771bf66d9d20cca86d03b847886bb","downloaded_from":"2026-09-10T00:56:51.715Z","last_downloaded_at":"2026-09-10T00:56:51.715Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478001","source_sha256":"d3eef0d0a71abf5d0d658ffbfc1e371f6351f97e536e1a212636ef3643c966d3"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:744286cdeb25708a363c97aaba309b4e9ca771bf66d9d20cca86d03b847886bb","downloaded_from":"2026-09-10T00:56:51.715Z","last_downloaded_at":"2026-09-10T00:56:51.715Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478001","source_sha256":"d3eef0d0a71abf5d0d658ffbfc1e371f6351f97e536e1a212636ef3643c966d3"}}