# ASC 720-25-00: Other Expenses — Contributions Made — 00 Status

Source: FASB Accounting Standards Codification, Basic View

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## ASC 720-25-00: 00 Status

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##### [720-25-00-1](https://asc.understandingaccounting.org/asc/720/25/#720-25-00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL6797857-161479"><tbody><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="https://asc.understandingaccounting.org/glossary/c/#conditional-contribution" class="term" title="A contribution that contains a donor-imposed condition."><span>Conditional Contribution</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2018-08/" class="xref">Accounting Standards Update No. 2018-08</a></td><td class="entry">06/21/2018</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/c/#contribution" class="term" title="An unconditional transfer of cash or other assets, as well as unconditional promises to give, to an entity or a reduction, settlement, or cancellation of its liabilities in a voluntary nonreciprocal transfer by another entity acting other than as an owner. Those characteristics distinguish contributions from:Exchange transactions, which are reciprocal transfers in which each party receives and sacrifices approximately commensurate valueInvestments by owners and distributions to owners, which are nonreciprocal transfers between an entity and its ownersOther nonreciprocal transfers, such as impositions of taxes or legal judgments, fines, and thefts, which are not voluntary transfers. In a contribution transaction, the resource provider often receives value indirectly by providing a societal benefit although that benefit is not considered to be of commensurate value. In an exchange transaction, the potential public benefits are secondary to the potential direct benefits to the resource provider. The term contribution revenue is used to apply to transactions that are part of the entity's ongoing major or central activities (revenues), or are peripheral or incidental to the entity (gains). See also Inherent Contribution and Conditional Contribution."><span>Contribution</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2018-08/" class="xref">Accounting Standards Update No. 2018-08</a></td><td class="entry">06/21/2018</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/c/#contribution" class="term" title="An unconditional transfer of cash or other assets, as well as unconditional promises to give, to an entity or a reduction, settlement, or cancellation of its liabilities in a voluntary nonreciprocal transfer by another entity acting other than as an owner. Those characteristics distinguish contributions from:Exchange transactions, which are reciprocal transfers in which each party receives and sacrifices approximately commensurate valueInvestments by owners and distributions to owners, which are nonreciprocal transfers between an entity and its ownersOther nonreciprocal transfers, such as impositions of taxes or legal judgments, fines, and thefts, which are not voluntary transfers. In a contribution transaction, the resource provider often receives value indirectly by providing a societal benefit although that benefit is not considered to be of commensurate value. In an exchange transaction, the potential public benefits are secondary to the potential direct benefits to the resource provider. The term contribution revenue is used to apply to transactions that are part of the entity's ongoing major or central activities (revenues), or are peripheral or incidental to the entity (gains). See also Inherent Contribution and Conditional Contribution."><span>Contribution</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2010-07/" class="xref">Accounting Standards Update No. 2010-07</a></td><td class="entry">01/28/2010</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/d/#donor-imposed-condition" class="term" title="A donor stipulation (donors include other types of contributors, including makers of certain grants) that represents a barrier that must be overcome before the recipient is entitled to the assets transferred or promised. Failure to overcome the barrier gives the contributor a right of return of the assets it has transferred or gives the promisor a right of release from its obligation to transfer its assets."><span>Donor-Imposed Condition</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2018-08/" class="xref">Accounting Standards Update No. 2018-08</a></td><td class="entry">06/21/2018</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/n/#not-for-profit-entity" class="term" title="An entity that possesses the following characteristics, in varying degrees, that distinguish it from a business entity: Contributions of significant amounts of resources from resource providers who do not expect commensurate or proportionate pecuniary return Operating purposes other than to provide goods or services at a profit Absence of ownership interests like those of business entities. Entities that clearly fall outside this definition include the following: All investor-owned entities Entities that provide dividends, lower costs, or other economic benefits directly and proportionately to their owners, members, or participants, such as mutual insurance entities, credit unions, farm and rural electric cooperatives, and employee benefit plans."><span>Not-for-Profit Entity</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2018-08/" class="xref">Accounting Standards Update No. 2018-08</a></td><td class="entry">06/21/2018</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="https://asc.understandingaccounting.org/asc/720/25/#720-25-15-1" class="xref">720-25-15-1 through 15-3</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2018-08/" class="xref">Accounting Standards Update No. 2018-08</a></td><td class="entry">06/21/2018</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/720/25/#720-25-15-2" class="xref">720-25-15-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-09/" class="xref">Accounting Standards Update No. 2014-09</a></td><td class="entry">05/28/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/720/25/#720-25-25-1" class="xref">720-25-25-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2018-08/" class="xref">Accounting Standards Update No. 2018-08</a></td><td class="entry">06/21/2018</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/720/25/#720-25-50-1" class="xref">720-25-50-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2018-08/" class="xref">Accounting Standards Update No. 2018-08</a></td><td class="entry">06/21/2018</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/720/25/#720-25-55-1" class="xref">720-25-55-1</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2018-08/" class="xref">Accounting Standards Update No. 2018-08</a></td><td class="entry">06/21/2018</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/720/25/#720-25-55-2" class="xref">720-25-55-2</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2018-08/" class="xref">Accounting Standards Update No. 2018-08</a></td><td class="entry">06/21/2018</td></tr></tbody></table>