{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/710/10/#sec-25-recognition","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":"710","topic_title":"Compensation—General","subtopic":"710-10","subtopic_title":"Overall","section":{"number":"S25","label":"SEC 25 Recognition","anchor":"sec-25-recognition","is_sec":true,"groups":[{"block":null,"heading":"Lump-Sum Payment Under Union Contracts","paragraphs":[{"citation":"710-10-S25-1","para":"S25-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_B9A900DC-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/710/10/#710-10-S99-1\" class=\"xref\">710-10-S99-1</a>, SEC Observer Comment: Lump-Sum Payments Under Union Contracts, for SEC Staff views on deferral of lump-sum payments made under union contracts. </span></span></div></div>","snippet":"See paragraph 710-10-S99-1, SEC Observer Comment: Lump-Sum Payments Under Union Contracts, for SEC Staff views on deferral of lump-sum payments made under union contracts.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d611ba698a1ed9c3374bf6759b430496cecff6e5afacea2cdf4b51fecbdd749a","downloaded_from":"2026-09-10T00:57:50.290Z","last_downloaded_at":"2026-09-10T00:57:50.290Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479849","source_sha256":"0a7d8b5761e372822e010c6c16664ce4494afe1ae8b6bec30551cbc8f8263acc"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db28df2665e035b554770543a83c25b07493c96279c95a061eb71fc6886ddcd5","downloaded_from":"2026-09-10T00:57:50.290Z","last_downloaded_at":"2026-09-10T00:57:50.290Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479849","source_sha256":"0a7d8b5761e372822e010c6c16664ce4494afe1ae8b6bec30551cbc8f8263acc"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c44481e9034e559dacea0cd28e013de3e4db5ba2fca6e955ec75631497520a1","downloaded_from":"2026-09-10T00:57:50.290Z","last_downloaded_at":"2026-09-10T00:57:50.290Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479849","source_sha256":"0a7d8b5761e372822e010c6c16664ce4494afe1ae8b6bec30551cbc8f8263acc"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c44481e9034e559dacea0cd28e013de3e4db5ba2fca6e955ec75631497520a1","downloaded_from":"2026-09-10T00:57:50.290Z","last_downloaded_at":"2026-09-10T00:57:50.290Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479849","source_sha256":"0a7d8b5761e372822e010c6c16664ce4494afe1ae8b6bec30551cbc8f8263acc"}}