# ASC 710-10-S25: Compensation—General — Overall — SEC 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/710/10/#sec-25-recognition)

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## ASC 710-10-S25: SEC 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/710/10/#sec-25-recognition)

SEC content: yes

#### Lump-Sum Payment Under Union Contracts

##### [710-10-S25-1](https://asc.understandingaccounting.org/asc/710/10/#710-10-S25-1)

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See paragraph [710-10-S99-1](https://asc.understandingaccounting.org/asc/710/10/#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.