{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/715/20/#00-status","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":"715","topic_title":"Compensation—Retirement Benefits","subtopic":"715-20","subtopic_title":"Defined Benefit Plans—General","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"715-20-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div><div class=\"norm-text\"><table class=\"asc-table\" id=\"SL6825986-162300\"><tr><td class=\"entry\"><strong class=\"ph b\">Paragraph</strong></td><td class=\"entry\"><strong class=\"ph b\">Action</strong></td><td class=\"entry\"><strong class=\"ph b\">Accounting Standards Update</strong></td><td class=\"entry\"><strong class=\"ph b\">Date</strong></td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/glossary/c/#cash-equivalents\" class=\"term\" title=\"Cash equivalents are short-term, highly liquid investments that have both of the following characteristics: Readily convertible to known amounts of cash So near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month U.S. Treasury bill and a three-year U.S. Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Examples of items commonly considered to be cash equivalents are Treasury bills, commercial paper, money market funds, and federal funds sold (for an entity with banking operations).\"><span>Cash Equivalents</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</td></tr><tr><td class=\"entry\"><a href=\"/glossary/c/#conduit-debt-securities\" class=\"term\" title=\"Certain limited-obligation revenue bonds, certificates of participation, or similar debt instruments issued by a state or local governmental entity for the express purpose of providing financing for a specific third party (the conduit bond obligor) that is not a part of the state or local government's financial reporting entity. Although conduit debt securities bear the name of the governmental entity that issues them, the governmental entity often has no obligation for such debt beyond the resources provided by a lease or loan agreement with the third party on whose behalf the securities are issued. Further, the conduit bond obligor is responsible for any future financial reporting requirements.\"><span>Conduit Debt Security</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-EFA6D1D7-EED2-443D-BBD3-C6F2E960EBE3.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2014-20 (PDF)</a></td><td class=\"entry\">09/29/2014</td></tr><tr><td class=\"entry\"><a href=\"/glossary/n/#net-periodic-pension-cost\" class=\"term\" title=\"The amount recognized in an employer's financial statements as the cost of a pension plan for a period. Components of net periodic pension cost are service cost, interest cost, actual return on plan assets, gain or loss, amortization of prior service cost or credit, and amortization of the transition asset or obligation existing at the date of initial application of Subtopic 715-30. The term net periodic pension cost is used instead of net pension expense because the service cost component recognized in a period may be capitalized as part of an asset such as inventory.\"><span>Net Periodic Pension Cost</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2017-07/\" class=\"xref\">Accounting Standards Update No. 2017-07</a></td><td class=\"entry\">03/10/2017</td></tr><tr><td class=\"entry\"><a href=\"/glossary/n/#nonpublic-entity\" class=\"term\" title=\"Any entity that does not meet any of the following conditions: Its debt or equity securities trade in a public market either on a stock exchange (domestic or foreign) or in an over-the-counter market, including securities quoted only locally or regionally. It is a conduit bond obligor for conduit debt securities that are traded in a public market (a domestic or foreign stock exchange or an over-the-counter market, including local or regional markets). It files with a regulatory agency in preparation for the sale of any class of debt or equity securities in a public market. It is required to file or furnish financial statements with the Securities and Exchange Commission. It is controlled by an entity covered by criteria (a) through (d).\"><span>Nonpublic Entity</span></a> (1st Def.)</td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-EFA6D1D7-EED2-443D-BBD3-C6F2E960EBE3.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2014-20 (PDF)</a></td><td class=\"entry\">09/29/2014</td></tr><tr><td class=\"entry\"><a href=\"/glossary/n/#nonpublic-entity\" class=\"term\" title=\"Any entity other than one with any of the following characteristics: Whose debt or equity securities trade in a public market either on a stock exchange (domestic or foreign) or in the over-the-counter market, including securities quoted only locally or regionally That is a conduit bond obligor for conduit debt securities that are traded in a public market (a domestic or foreign stock exchange or an over-the-counter market, including local or regional markets) That makes a filing with a regulatory agency in preparation for the sale of any class of debt or equity securities in a public market That is controlled by an entity covered by a., b., or c. Conduit debt securities refers to certain limited-obligation revenue bonds, certificates of participation, or similar debt instruments issued by a state or local governmental entity for the express purpose of providing financing for a specific third party (the conduit bond obligor) that is not a part of the state or local government's financial reporting entity. Although conduit debt securities bear the name of the governmental entity that issues them, the governmental entity often has no obligation for such debt beyond the resources provided by a lease or loan agreement with the third party on whose behalf the securities are issued. Further, the conduit bond obligor is responsible for any future financial reporting requirements.\"><span>Nonpublic Entity</span></a> (3rd Def.)</td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-EFA6D1D7-EED2-443D-BBD3-C6F2E960EBE3.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2014-20 (PDF)</a></td><td class=\"entry\">09/29/2014</td></tr><tr><td class=\"entry\"><a href=\"/glossary/p/#public-business-entity\" class=\"term\" title=\"A public business entity is a business entity meeting any one of the criteria below. Neither a not-for-profit entity nor an employee benefit plan is a business entity. It is required by the U.S. Securities and Exchange Commission (SEC) to file or furnish financial statements, or does file or furnish financial statements (including voluntary filers), with the SEC (including other entities whose financial statements or financial information are required to be or are included in a filing). It is required by the Securities Exchange Act of 1934 (the Act), as amended, or rules or regulations promulgated under the Act, to file or furnish financial statements with a regulatory agency other than the SEC. It is required to file or furnish financial statements with a foreign or domestic regulatory agency in preparation for the sale of or for purposes of issuing securities that are not subject to contractual restrictions on transfer. It has issued, or is a conduit bond obligor for, securities that are traded, listed, or quoted on an exchange or an over-the-counter market. It has one or more securities that are not subject to contractual restrictions on transfer, and it is required by law, contract, or regulation to prepare U.S. GAAP financial statements (including notes) and make them publicly available on a periodic basis (for example, interim or annual periods). An entity must meet both of these conditions to meet this criterion. An entity may meet the definition of a public business entity solely because its financial statements or financial information is included in another entity's filing with the SEC. In that case, the entity is only a public business entity for purposes of financial statements that are filed or furnished with the SEC.\"><span>Public Business Entity</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-86B34FCD-7B0A-4349-8682-E212043FD47A.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-06 (PDF)</a></td><td class=\"entry\">04/07/2017</td></tr><tr><td class=\"entry\"><a href=\"/glossary/p/#public-business-entity\" class=\"term\" title=\"A public business entity is a business entity meeting any one of the criteria below. Neither a not-for-profit entity nor an employee benefit plan is a business entity. It is required by the U.S. Securities and Exchange Commission (SEC) to file or furnish financial statements, or does file or furnish financial statements (including voluntary filers), with the SEC (including other entities whose financial statements or financial information are required to be or are included in a filing). It is required by the Securities Exchange Act of 1934 (the Act), as amended, or rules or regulations promulgated under the Act, to file or furnish financial statements with a regulatory agency other than the SEC. It is required to file or furnish financial statements with a foreign or domestic regulatory agency in preparation for the sale of or for purposes of issuing securities that are not subject to contractual restrictions on transfer. It has issued, or is a conduit bond obligor for, securities that are traded, listed, or quoted on an exchange or an over-the-counter market. It has one or more securities that are not subject to contractual restrictions on transfer, and it is required by law, contract, or regulation to prepare U.S. GAAP financial statements (including notes) and make them publicly available on a periodic basis (for example, interim or annual periods). An entity must meet both of these conditions to meet this criterion. An entity may meet the definition of a public business entity solely because its financial statements or financial information is included in another entity's filing with the SEC. In that case, the entity is only a public business entity for purposes of financial statements that are filed or furnished with the SEC.\"><span>Public Business Entity</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2017-07/\" class=\"xref\">Accounting Standards Update No. 2017-07</a></td><td class=\"entry\">03/10/2017</td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/715/20/#715-20-05-1\" class=\"xref\">715-20-05-1 through 05-3</a></div></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2017-07/\" class=\"xref\">Accounting Standards Update No. 2017-07</a></td><td class=\"entry\">03/10/2017</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/715/20/#715-20-25-1\" class=\"xref\">715-20-25-1 through 25-4</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2020-10/\" class=\"xref\">Accounting Standards Update No. 2020-10</a></td><td class=\"entry\">10/29/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/715/20/#715-20-45-3A\" class=\"xref\">715-20-45-3A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2017-07/\" class=\"xref\">Accounting Standards Update No. 2017-07</a></td><td class=\"entry\">03/10/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/715/20/#715-20-45-4\" class=\"xref\">715-20-45-4</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2015-01/\" class=\"xref\">Accounting Standards Update No. 2015-01</a></td><td class=\"entry\">01/09/2015</td></tr><tr><td class=\"entry\"><a href=\"/asc/715/20/#715-20-50-1\" class=\"xref\">715-20-50-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2024-03/\" class=\"xref\">Accounting Standards Update No. 2024-03</a></td><td class=\"entry\">11/04/2024</td></tr><tr><td class=\"entry\"><a href=\"/asc/715/20/#715-20-50-1\" class=\"xref\">715-20-50-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-7EC309FA-3D05-4149-8A83-F72A48C06807.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2018-12 (PDF)</a></td><td class=\"entry\">09/10/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/715/20/#715-20-50-1\" class=\"xref\">715-20-50-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-14/\" class=\"xref\">Accounting Standards Update No. 2018-14</a></td><td class=\"entry\">08/28/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/715/20/#715-20-50-1\" class=\"xref\">715-20-50-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2017-07/\" class=\"xref\">Accounting Standards Update No. 2017-07</a></td><td class=\"entry\">03/10/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/715/20/#715-20-50-1\" class=\"xref\">715-20-50-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2015-07/\" class=\"xref\">Accounting Standards Update No. 2015-07</a></td><td class=\"entry\">05/01/2015</td></tr><tr><td class=\"entry\"><a href=\"/asc/715/20/#715-20-50-1\" class=\"xref\">715-20-50-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2015-04/\" class=\"xref\">Accounting Standards Update No. 2015-04</a></td><td class=\"entry\">04/15/2015</td></tr><tr><td class=\"entry\"><a href=\"/asc/715/20/#715-20-50-1\" class=\"xref\">715-20-50-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/715/20/#715-20-50-1\" class=\"xref\">715-20-50-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2011-04/\" class=\"xref\">Accounting Standards Update No. 2011-04</a></td><td class=\"entry\">05/12/2011</td></tr><tr><td class=\"entry\"><a href=\"/asc/715/20/#715-20-50-1\" class=\"xref\">715-20-50-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-06/\" class=\"xref\">Accounting Standards Update No. 2010-06</a></td><td class=\"entry\">01/21/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/715/20/#715-20-50-2\" class=\"xref\">715-20-50-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a></td><td class=\"entry\">10/01/2012</td></tr><tr><td class=\"entry\"><a href=\"/asc/715/20/#715-20-50-3\" class=\"xref\">715-20-50-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-14/\" class=\"xref\">Accounting Standards Update No. 2018-14</a></td><td class=\"entry\">08/28/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/715/20/#715-20-50-5\" class=\"xref\">715-20-50-5</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-14/\" class=\"xref\">Accounting Standards Update No. 2018-14</a></td><td class=\"entry\">08/28/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/715/20/#715-20-50-5\" class=\"xref\">715-20-50-5</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2017-07/\" class=\"xref\">Accounting Standards Update No. 2017-07</a></td><td class=\"entry\">03/10/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/715/20/#715-20-50-5\" class=\"xref\">715-20-50-5</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2015-07/\" class=\"xref\">Accounting Standards Update No. 2015-07</a></td><td class=\"entry\">05/01/2015</td></tr><tr><td class=\"entry\"><a href=\"/asc/715/20/#715-20-50-5\" class=\"xref\">715-20-50-5</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2015-04/\" class=\"xref\">Accounting Standards Update No. 2015-04</a></td><td class=\"entry\">04/15/2015</td></tr><tr><td class=\"entry\"><a href=\"/asc/715/20/#715-20-50-5\" class=\"xref\">715-20-50-5</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2011-04/\" class=\"xref\">Accounting Standards Update No. 2011-04</a></td><td class=\"entry\">05/12/2011</td></tr><tr><td class=\"entry\"><a href=\"/asc/715/20/#715-20-50-5\" class=\"xref\">715-20-50-5</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-06/\" class=\"xref\">Accounting Standards Update No. 2010-06</a></td><td class=\"entry\">01/21/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/715/20/#715-20-50-6\" class=\"xref\">715-20-50-6</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2017-07/\" class=\"xref\">Accounting Standards Update No. 2017-07</a></td><td class=\"entry\">03/10/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/715/20/#715-20-50-9\" class=\"xref\">715-20-50-9</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2018-14/\" class=\"xref\">Accounting Standards Update No. 2018-14</a></td><td class=\"entry\">08/28/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/715/20/#715-20-50-10\" class=\"xref\">715-20-50-10</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2018-14/\" class=\"xref\">Accounting Standards Update No. 2018-14</a></td><td class=\"entry\">08/28/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/715/20/#715-20-55-8\" class=\"xref\">715-20-55-8</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-27BF7DE4-5F72-4A31-ACA8-F055C6E13D97.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2014-23 (PDF)</a></td><td class=\"entry\">11/03/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/715/20/#715-20-55-10\" class=\"xref\">715-20-55-10</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-27BF7DE4-5F72-4A31-ACA8-F055C6E13D97.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2014-23 (PDF)</a></td><td class=\"entry\">11/03/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/715/20/#715-20-55-13\" class=\"xref\">715-20-55-13</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2017-07/\" class=\"xref\">Accounting Standards Update No. 2017-07</a></td><td class=\"entry\">03/10/2017</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/715/20/#715-20-55-15\" class=\"xref\">715-20-55-15 through 55-17</a></div></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-14/\" class=\"xref\">Accounting Standards Update No. 2018-14</a></td><td class=\"entry\">08/28/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/715/20/#715-20-55-17\" class=\"xref\">715-20-55-17</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-7EC309FA-3D05-4149-8A83-F72A48C06807.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2018-12 (PDF)</a></td><td class=\"entry\">09/10/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/715/20/#715-20-55-17\" class=\"xref\">715-20-55-17</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2017-07/\" class=\"xref\">Accounting Standards Update No. 2017-07</a></td><td class=\"entry\">03/10/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/715/20/#715-20-55-17\" class=\"xref\">715-20-55-17</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-06/\" class=\"xref\">Accounting Standards Update No. 2010-06</a></td><td class=\"entry\">01/21/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/715/20/#715-20-55-18\" class=\"xref\">715-20-55-18</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2017-07/\" class=\"xref\">Accounting Standards Update No. 2017-07</a></td><td class=\"entry\">03/10/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/715/20/#715-20-65-1\" class=\"xref\">715-20-65-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-27BF7DE4-5F72-4A31-ACA8-F055C6E13D97.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2014-23 (PDF)</a></td><td class=\"entry\">11/03/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/715/20/#715-20-65-3\" class=\"xref\">715-20-65-3</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2017-07/\" class=\"xref\">Accounting Standards Update No. 2017-07</a></td><td class=\"entry\">03/10/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/715/20/#715-20-65-4\" class=\"xref\">715-20-65-4</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2018-14/\" class=\"xref\">Accounting Standards Update No. 2018-14</a></td><td class=\"entry\">08/28/2018</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nCash Equivalents | Added | Accounting Standards Update No. 2014-06 | 03/14/2014 |\nCondui…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:efd234e9d1cb6c00420df692966ff4a07b69382478a2c11aa24b0895db561655","downloaded_from":"2026-09-10T00:59:02.764Z","last_downloaded_at":"2026-09-10T00:59:02.764Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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