{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/710/10/#sec-99-sec-materials","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":"S99","label":"SEC 99 SEC Materials","anchor":"sec-99-sec-materials","is_sec":true,"groups":[{"block":null,"heading":"SEC Staff Guidance","paragraphs":[{"citation":"710-10-S99-1","para":"S99-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following is the text of SEC Observer Comment: Lump-Sum Payments Under Union Contracts.<ul class=\"ul simple\" id=\"d3e225080-122799__GUID-3D773E81-8182-442C-BF29-153F6DD7E468\"><li class=\"li\" id=\"d3e225080-122799__SL6410013-122799\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_B9B1ECA4-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Deferral of a lump-sum payment under a union contract in accordance with paragraph <a href=\"/asc/710/10/#710-10-25-13\" class=\"xref\">710-10-25-13</a> is appropriate only when there is no evidence whatsoever that the payment might be related to past services. </span></span></div></li></ul></div></div>","snippet":"The following is the text of SEC Observer Comment: Lump-Sum Payments Under Union Contracts.\nDeferral of a lump-sum payment under a union contract in accordance with paragraph 710-10-25-13 is appropriate only when there i…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ea1ba7200a5f1e60458ab244df28fbfa77aaf57248e5990199473316fbb2a2ae","downloaded_from":"2026-09-10T00:57:51.911Z","last_downloaded_at":"2026-09-10T00:57:51.911Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479815","source_sha256":"70974462033d5ca614e086253528510185378add8a024f9b397bf6884bac8348"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ddaa2a4598916bf4086f321896c8db6d0609ae1aa08b93ac78140c140b8607c8","downloaded_from":"2026-09-10T00:57:51.911Z","last_downloaded_at":"2026-09-10T00:57:51.911Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479815","source_sha256":"70974462033d5ca614e086253528510185378add8a024f9b397bf6884bac8348"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:773bbcf50ad2e926bf6310e2662e885da5d2e89293cebf1a911a9f4175901689","downloaded_from":"2026-09-10T00:57:51.911Z","last_downloaded_at":"2026-09-10T00:57:51.911Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479815","source_sha256":"70974462033d5ca614e086253528510185378add8a024f9b397bf6884bac8348"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:773bbcf50ad2e926bf6310e2662e885da5d2e89293cebf1a911a9f4175901689","downloaded_from":"2026-09-10T00:57:51.911Z","last_downloaded_at":"2026-09-10T00:57:51.911Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479815","source_sha256":"70974462033d5ca614e086253528510185378add8a024f9b397bf6884bac8348"}}