# ASC 710-10-S99: Compensation—General — Overall — SEC 99 SEC Materials

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/710/10/#sec-99-sec-materials)

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## ASC 710-10-S99: SEC 99 SEC Materials

[Read section](https://asc.understandingaccounting.org/asc/710/10/#sec-99-sec-materials)

SEC content: yes

#### SEC Staff Guidance

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

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The following is the text of SEC Observer Comment: Lump-Sum Payments Under Union Contracts.

-   Deferral of a lump-sum payment under a union contract in accordance with paragraph [710-10-25-13](https://asc.understandingaccounting.org/asc/710/10/#710-10-25-13) is appropriate only when there is no evidence whatsoever that the payment might be related to past services.