{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/715/930/#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":"715","topic_title":"Compensation—Retirement Benefits","subtopic":"715-930","subtopic_title":"Extractive Activities—Mining","section":{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"715-930-25-1","para":"25-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_E5D23FCF-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Entities that currently have operations in the coal industry shall account for their obligation under the Act (as defined in Section <a altsource=\"GUID-4DABA0CB-F80C-4141-A262-9B12C9BBFAF0.ditamap\" class=\"ditamap\">930-715-05</a>) either as participation in a multiemployer plan or a liability imposed by the Act. Entities that currently have operations in the coal industry that decide to account for their obligation as a liability and entities that no longer have operations in the coal industry shall account for their entire obligation under the Act as a loss in accordance with Subtopic <a altsource=\"GUID-E13146CA-1337-48D7-BF5C-574604DA8631.ditamap\" class=\"ditamap\">450-20</a>. </span></span></div></div>","snippet":"Entities that currently have operations in the coal industry shall account for their obligation under the Act (as defined in Section 930-715-05) either as participation in a multiemployer plan or a liability imposed by t…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dbaa522a28be04fd5520d01862f43a3488099866fb2262d4c27638ebf671a43c","downloaded_from":"2026-09-10T01:02:12.184Z","last_downloaded_at":"2026-09-10T01:02:12.184Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478250","source_sha256":"844174e148a35b295d6b919392a6b038b63efcf39c252afcf56f3b4f017e4e09"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:47ba942b4963b7ebb058c93c19c9f0f7b7fb849564bfc6718ce34c68ac866531","downloaded_from":"2026-09-10T01:02:12.184Z","last_downloaded_at":"2026-09-10T01:02:12.184Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478250","source_sha256":"844174e148a35b295d6b919392a6b038b63efcf39c252afcf56f3b4f017e4e09"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3130d9b900eed6b1e2f903d9f4c272529c846fee042317f5b44649d02e997c2a","downloaded_from":"2026-09-10T01:02:12.184Z","last_downloaded_at":"2026-09-10T01:02:12.184Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478250","source_sha256":"844174e148a35b295d6b919392a6b038b63efcf39c252afcf56f3b4f017e4e09"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3130d9b900eed6b1e2f903d9f4c272529c846fee042317f5b44649d02e997c2a","downloaded_from":"2026-09-10T01:02:12.184Z","last_downloaded_at":"2026-09-10T01:02:12.184Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478250","source_sha256":"844174e148a35b295d6b919392a6b038b63efcf39c252afcf56f3b4f017e4e09"}}