{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/720/25/","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.","number":"720-25","topic":"720","title":"Contributions Made","area":"Expenses","paragraphs":12,"summary":"ASC 720-25 governs how a resource provider (any entity) accounts for contributions it makes, including unconditional promises to give. Contributions made are recognized as expenses in the period made, with a corresponding decrease in assets or increase in liabilities, and are measured at the fair value of the assets given (or of the donee liabilities cancelled). Conditional promises are not recognized until the barrier is overcome, using the same conditionality analysis as the contributions received guidance in 958-605.","concepts":["contributions made","unconditional promise to give","conditional contribution","barrier","fair value measurement","net settlement value","donated inventory","resource provider"],"categories":["Recognition","Initial measurement","Not-for-profit","Fair value"],"level":"intermediate","topic_title":"Other Expenses","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"720-25-00-1","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=\"SL6797857-161479\"> <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/#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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/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=\"/updates/asu-2018-08/\" class=\"xref\">Accounting Standards Update No. 2018-08</a> </td> <td class=\"entry\">06/21/2018</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nConditional Contribution | Added | Accounting Standards Update No. 2018-08 | 06/21/2018 …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:692d97e8c0999f9d3754eca8a17b76a62d89ddb3733bd53c064af08297398681","downloaded_from":"2026-09-10T01:07:47.863Z","last_downloaded_at":"2026-09-10T01:07:47.863Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483386","source_sha256":"c0f35b9e9d331be1c39eecf18869e4124694fad69f773e51cc91f8e85d73b5e7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2724088788ea857f1f3bbe054ff114b7a6a21ec1f98cc735dcce62213c5be8a1","downloaded_from":"2026-09-10T01:07:47.863Z","last_downloaded_at":"2026-09-10T01:07:47.863Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483386","source_sha256":"c0f35b9e9d331be1c39eecf18869e4124694fad69f773e51cc91f8e85d73b5e7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e34e5ddd312be0adf70940c8b63c67faed308ecfffa1da7a0e70056b4c9356e4","downloaded_from":"2026-09-10T01:07:47.863Z","last_downloaded_at":"2026-09-10T01:07:47.863Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483386","source_sha256":"c0f35b9e9d331be1c39eecf18869e4124694fad69f773e51cc91f8e85d73b5e7"}},{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"720-25-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic provides guidance on accounting for <a href=\"/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>contributions</span></a> made, including <a href=\"/glossary/u/#unconditional-promise-to-give\" class=\"term\" title=\"A promise to give that depends only on passage of time or demand by the promisee for performance.\"><span>unconditional promises to give</span></a>.</div></div>","snippet":"This Subtopic provides guidance on accounting for contributions made, including unconditional promises to give.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5b59162c14fef89083060ee91c060af86af9aeea37dd4b8c7565cac638638e0f","downloaded_from":"2026-09-10T01:07:50.162Z","last_downloaded_at":"2026-09-10T01:07:50.162Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483360","source_sha256":"a59cd8317631adfe29c2f632f7163ec3a1328d448bc0bc00f68afc44670f4edb"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8265ba31ad229e164043752ee03d64af9728c40a2d01752a63b52812ee1435d6","downloaded_from":"2026-09-10T01:07:50.162Z","last_downloaded_at":"2026-09-10T01:07:50.162Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483360","source_sha256":"a59cd8317631adfe29c2f632f7163ec3a1328d448bc0bc00f68afc44670f4edb"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b8a9dbd798670dce9a3730e7359213e1761e9d870a982257b6a209a494300e93","downloaded_from":"2026-09-10T01:07:50.162Z","last_downloaded_at":"2026-09-10T01:07:50.162Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483360","source_sha256":"a59cd8317631adfe29c2f632f7163ec3a1328d448bc0bc00f68afc44670f4edb"}},{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Entities","paragraphs":[{"citation":"720-25-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The guidance in this Subtopic applies to all entities. <span class=\"sfragment\" id=\"sfr_03C183D3-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Not-for-profit entities (NFP) should see Subtopic <a altsource=\"GUID-73859800-7B42-45D6-BEC5-F059E1219E9C.ditamap\" class=\"ditamap\">958-720</a> on other expenses for additional guidance on contributions made.</span></span></div></div>","snippet":"The guidance in this Subtopic applies to all entities. Not-for-profit entities (NFP) should see Subtopic 958-720 on other expenses for additional guidance on contributions made.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:332916c3756f86199cce5e1b886bfcda0aabc9eb70adb191ae8602d075714811","downloaded_from":"2026-09-10T01:07:53.263Z","last_downloaded_at":"2026-09-10T01:07:53.263Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483335","source_sha256":"d59531a45e3386d5be7afbcfba0dd70ca7f076f60d6f5c9a5590359fcf7a8e93"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:89cb0811f8f7fe67d99e068f9d5a07e5a04720905943536522edd5272e21087e","downloaded_from":"2026-09-10T01:07:53.263Z","last_downloaded_at":"2026-09-10T01:07:53.263Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483335","source_sha256":"d59531a45e3386d5be7afbcfba0dd70ca7f076f60d6f5c9a5590359fcf7a8e93"}},{"block":null,"heading":"Transactions","paragraphs":[{"citation":"720-25-15-2","para":"15-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">The guidance in this Subtopic <span class=\"sfragment\" id=\"sfr_03C1854C-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">applies to <a href=\"/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>contributions</span></a> of cash and other assets, including <a href=\"/glossary/p/#promise-to-give\" class=\"term\" title=\"A written or oral agreement to contribute cash or other assets to another entity. A promise carries rights and obligations—the recipient of a promise to give has a right to expect that the promised assets will be transferred in the future, and the maker has a social and moral obligation, and generally a legal obligation, to make the promised transfer. A promise to give may be either conditional or unconditional.\"><span>promises to give</span></a> </span></span><span class=\"sfragment\" id=\"sfr_03C1865A-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">made by resource providers. </span></span>For all entities that receive contributions, see the contributions received guidance in paragraphs <a href=\"/asc/605/958/#605-958-15-3\" class=\"xref\">958-605-15-3 through 15-5A</a>.</div></div>","snippet":"The guidance in this Subtopic applies to contributions of cash and other assets, including promises to give made by resource providers. For all entities that receive contributions, see the contributions received guidance…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:38ac0d20ba99a59fb3d50147aef2c0242dd64054d7b227aa9768d37823263dea","downloaded_from":"2026-09-10T01:07:53.263Z","last_downloaded_at":"2026-09-10T01:07:53.263Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483335","source_sha256":"d59531a45e3386d5be7afbcfba0dd70ca7f076f60d6f5c9a5590359fcf7a8e93"}},{"citation":"720-25-15-3","para":"15-3","html":"<div class=\"asc-body\"><div class=\"norm-text\">The guidance in this Subtopic does not apply to the transactions and <span class=\"sfragment\" id=\"sfr_03C1876A-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">activities specified in paragraph <a href=\"/asc/605/958/#605-958-15-6\" class=\"xref\">958-605-15-6</a>, which is in the Contributions Received Subsection of that Subtopic.</span></span><ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\"><a href=\"/updates/asu-2018-08/\" class=\"xref\">Subparagraph superseded by Accounting Standards Update No. 2018-08</a>.</div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\"><a href=\"/updates/asu-2018-08/\" class=\"xref\">Subparagraph superseded by Accounting Standards Update No. 2018-08</a>.</div></li><li class=\"li-norm\"><span class=\"linum\">c</span><div class=\"p\"><a href=\"/updates/asu-2018-08/\" class=\"xref\">Subparagraph superseded by Accounting Standards Update No. 2018-08</a>.</div></li><li class=\"li-norm\"><span class=\"linum\">d</span><div class=\"p\"><a href=\"/updates/asu-2018-08/\" class=\"xref\">Subparagraph superseded by Accounting Standards Update No. 2018-08</a>.</div></li></ol></div></div>","snippet":"The guidance in this Subtopic does not apply to the transactions and activities specified in paragraph 958-605-15-6, which is in the Contributions Received Subsection of that Subtopic.\n(a) Subparagraph superseded by Acco…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ddc2a12ca31258e4d38b01becdc69ca377d983e8c4d8d6c52a72af8fc1bc0c3f","downloaded_from":"2026-09-10T01:07:53.263Z","last_downloaded_at":"2026-09-10T01:07:53.263Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483335","source_sha256":"d59531a45e3386d5be7afbcfba0dd70ca7f076f60d6f5c9a5590359fcf7a8e93"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:77c691d421c58d0f29aaa30dda62569b456673f09876b8ec3216b36f6a3da0ea","downloaded_from":"2026-09-10T01:07:53.263Z","last_downloaded_at":"2026-09-10T01:07:53.263Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483335","source_sha256":"d59531a45e3386d5be7afbcfba0dd70ca7f076f60d6f5c9a5590359fcf7a8e93"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9329aff1304a0d3d8ccc77a4fbdcfa7d869498145f214786d6687748190ceced","downloaded_from":"2026-09-10T01:07:53.263Z","last_downloaded_at":"2026-09-10T01:07:53.263Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483335","source_sha256":"d59531a45e3386d5be7afbcfba0dd70ca7f076f60d6f5c9a5590359fcf7a8e93"}},{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"720-25-25-1","para":"25-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_03D3C9C1-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"> <a href=\"/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>Contributions</span></a> made shall be recognized as expenses in the period made and as decreases of assets or increases of liabilities depending on the form of the benefits given. For example, gifts of items from inventory held for sale are recognized as decreases of inventory and contribution expenses, and <a href=\"/glossary/u/#unconditional-promise-to-give\" class=\"term\" title=\"A promise to give that depends only on passage of time or demand by the promisee for performance.\"><span>unconditional promises to give</span></a> cash are recognized as payables and contribution expenses. </span></span>For guidance on <span class=\"sfragment\" id=\"sfr_03D3CB54-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">determining whether a contribution, including promises to give, is conditional, see the Contributions Received Subsection of Section <a altsource=\"GUID-041BA12C-3F2E-49EE-BFC9-7EF80EF34060.ditamap\" class=\"ditamap\">958-605-25</a>.</span></span></div> </div>","snippet":"Contributions made shall be recognized as expenses in the period made and as decreases of assets or increases of liabilities depending on the form of the benefits given. For example, gifts of items from inventory held fo…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c548e664c9928d4f3f7d782f6289a6556764d4b1c4b17ba23376096ba5cb8d51","downloaded_from":"2026-09-10T01:07:58.617Z","last_downloaded_at":"2026-09-10T01:07:58.617Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483382","source_sha256":"b48bb0a5d365607dbd067d52eed488860b6840a33b1813775652a43d326280ca"}},{"citation":"720-25-25-2","para":"25-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_03D3CD4B-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">If the fair value of an asset transferred differs from its carrying amount, a gain or loss shall be recognized on the disposition of the asset (see paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/845/10/#845-10-30-1\" class=\"xref\">845-10-30-1 through 30-2</a></div>). </span></span> </div> </div>","snippet":"If the fair value of an asset transferred differs from its carrying amount, a gain or loss shall be recognized on the disposition of the asset (see paragraphs 845-10-30-1 through 30-2).","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac778811f0f3788018b5218c3d04d7aac8b143486b7e8ceb30732bc3552e2bf0","downloaded_from":"2026-09-10T01:07:58.617Z","last_downloaded_at":"2026-09-10T01:07:58.617Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483382","source_sha256":"b48bb0a5d365607dbd067d52eed488860b6840a33b1813775652a43d326280ca"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ec8f3baba7026d298b154fd0555fc28dd6664e58e36275f0bb6b48afa9c1d8fa","downloaded_from":"2026-09-10T01:07:58.617Z","last_downloaded_at":"2026-09-10T01:07:58.617Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483382","source_sha256":"b48bb0a5d365607dbd067d52eed488860b6840a33b1813775652a43d326280ca"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b347169b73523afc9ecc83a1a108b31dcf2982de90714315480924e6a1807c1","downloaded_from":"2026-09-10T01:07:58.617Z","last_downloaded_at":"2026-09-10T01:07:58.617Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483382","source_sha256":"b48bb0a5d365607dbd067d52eed488860b6840a33b1813775652a43d326280ca"}},{"number":"30","label":"30 Initial Measurement","anchor":"30-initial-measurement","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"720-25-30-1","para":"30-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_03DDDE76-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"><a href=\"/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>Contributions</span></a> made shall be measured at the fair values of the assets given or, if made in the form of a settlement or cancellation of a donee's liabilities, at the fair value of the liabilities cancelled. </span></span></div></div>","snippet":"Contributions made shall be measured at the fair values of the assets given or, if made in the form of a settlement or cancellation of a donee's liabilities, at the fair value of the liabilities cancelled.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e9747b9e92e1f0193b2dce20236e4b5bb749e0d1d0c883328de8ab85210b911f","downloaded_from":"2026-09-10T01:08:01.722Z","last_downloaded_at":"2026-09-10T01:08:01.722Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483362","source_sha256":"3cd7b0c829200a95ae7334a5d515a77bf7ef220d9852fd3838ef062f78bb3445"}},{"citation":"720-25-30-2","para":"30-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_03DDE00D-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"><a href=\"/glossary/u/#unconditional-promise-to-give\" class=\"term\" title=\"A promise to give that depends only on passage of time or demand by the promisee for performance.\"><span>Unconditional promises to give</span></a> that are expected to be paid in less than one year may be measured at net settlement value because that amount, although not equivalent to the present value of estimated future cash flows, results in a reasonable estimate of fair value. </span></span></div></div>","snippet":"Unconditional promises to give that are expected to be paid in less than one year may be measured at net settlement value because that amount, although not equivalent to the present value of estimated future cash flows, …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce33a1e33686ef78aaf2682ac3d5940756710af00f3849158a69c306fb82f739","downloaded_from":"2026-09-10T01:08:01.722Z","last_downloaded_at":"2026-09-10T01:08:01.722Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483362","source_sha256":"3cd7b0c829200a95ae7334a5d515a77bf7ef220d9852fd3838ef062f78bb3445"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9cbefe6b121c0d353192c8514691cb4e13a899687cfdc2d04d6a1d65d5db9340","downloaded_from":"2026-09-10T01:08:01.722Z","last_downloaded_at":"2026-09-10T01:08:01.722Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483362","source_sha256":"3cd7b0c829200a95ae7334a5d515a77bf7ef220d9852fd3838ef062f78bb3445"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7a1374d4f147709ffa1e9a8e946eecd610eb547c75dc5bdee46019082ffb5112","downloaded_from":"2026-09-10T01:08:01.722Z","last_downloaded_at":"2026-09-10T01:08:01.722Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483362","source_sha256":"3cd7b0c829200a95ae7334a5d515a77bf7ef220d9852fd3838ef062f78bb3445"}},{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"720-25-50-1","para":"50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_03ECACFE-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">This Subtopic does not require disclosures for makers of promises and indications of intentions to give because Topics <a altsource=\"GUID-1271E23D-73B8-4EFD-8F2E-276D1D0ECC8F.ditamap\" class=\"ditamap\">450</a> and <a altsource=\"GUID-F9E1ACC7-8D93-4213-900A-326F9DC4F589.ditamap\" class=\"ditamap\">470</a> provide the relevant disclosure requirements.</span></span></div></div>","snippet":"This Subtopic does not require disclosures for makers of promises and indications of intentions to give because Topics 450 and 470 provide the relevant disclosure requirements.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:104310354456a1ba51858476a6f37223ad66e157abb178d057d80aa364325e88","downloaded_from":"2026-09-10T01:08:05.531Z","last_downloaded_at":"2026-09-10T01:08:05.531Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483337","source_sha256":"2bf9b2d9a33efcfa249af27fdf8602beedd0e8ca1444fd40d2cbaf6be2a254bf"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:071811553bbaed76e5183d76f1f6cf1a5d2686c39a97987054136c93b8c6be29","downloaded_from":"2026-09-10T01:08:05.531Z","last_downloaded_at":"2026-09-10T01:08:05.531Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483337","source_sha256":"2bf9b2d9a33efcfa249af27fdf8602beedd0e8ca1444fd40d2cbaf6be2a254bf"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e03751fc6701ebf1ec1d9a5eef366acd95b16591e4e52c0f719e0615912352f","downloaded_from":"2026-09-10T01:08:05.531Z","last_downloaded_at":"2026-09-10T01:08:05.531Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483337","source_sha256":"2bf9b2d9a33efcfa249af27fdf8602beedd0e8ca1444fd40d2cbaf6be2a254bf"}},{"number":"55","label":"55 Implementation Guidance and Illustrations","anchor":"55-implementation-guidance-and-illustrations","is_sec":false,"groups":[{"block":null,"heading":"Implementation Guidance","paragraphs":[{"citation":"720-25-55-1","para":"55-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_03FA6591-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/720/958/#720-958-55-1A\" class=\"xref\">958-720-55-1A</a> for a diagram that depicts the process for determining whether a <a href=\"/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> is conditional in addition to distinguishing contributions from exchange transactions. Paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/605/958/#605-958-55-4\" class=\"xref\">958-605-55-4 through 55-6</a></div> and <a href=\"/asc/605/958/#605-958-55-13A\" class=\"xref\">958-605-55-13A through 55-14I</a> provide additional guidance and illustrations on what is a <a href=\"/glossary/c/#conditional-contribution\" class=\"term\" title=\"A contribution that contains a donor-imposed condition.\"><span>conditional contribution</span></a>.</span></span> </div> </div>","snippet":"See paragraph 958-720-55-1A for a diagram that depicts the process for determining whether a contribution is conditional in addition to distinguishing contributions from exchange transactions. Paragraphs 958-605-55-4 thr…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fb07cbfb36c24fd2edf6f5b4440b21ac1fc3ec4deb77584de734963ee381b5ef","downloaded_from":"2026-09-10T01:08:09.526Z","last_downloaded_at":"2026-09-10T01:08:09.526Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483410","source_sha256":"66664275deca94742d17c94753505fe543970d470bb4aab49875e412eec5998e"}},{"citation":"720-25-55-2","para":"55-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"> <span class=\"sfragment\" id=\"sfr_03FA66A3-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/605/958/#605-958-55-17A\" class=\"xref\">958-605-55-17A through 55-17F</a></div> and <div class=\"xref-range displayInline\"><a href=\"/asc/605/958/#605-958-55-70A\" class=\"xref\">958-605-55-70A through 55-70T</a></div> for implementation guidance and illustrations on determining whether a contribution is conditional. That guidance applies to contributions made by a resource provider (for example, a corporate foundation, a corporation, or a <a href=\"/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> [NFP]) as well as contributions received by a recipient.</span></span> </div> </div>","snippet":"See paragraphs 958-605-55-17A through 55-17F and 958-605-55-70A through 55-70T for implementation guidance and illustrations on determining whether a contribution is conditional. That guidance applies to contributions ma…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e48e38fa1a8841f73b60f609f988deff602fe0572976863a1d8777cac6fbc2f","downloaded_from":"2026-09-10T01:08:09.526Z","last_downloaded_at":"2026-09-10T01:08:09.526Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483410","source_sha256":"66664275deca94742d17c94753505fe543970d470bb4aab49875e412eec5998e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a04ab3b54da8d432a76d6c5820b8ee85ba3447bc5685ff06406003f7b48505c","downloaded_from":"2026-09-10T01:08:09.526Z","last_downloaded_at":"2026-09-10T01:08:09.526Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483410","source_sha256":"66664275deca94742d17c94753505fe543970d470bb4aab49875e412eec5998e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64c10b516a4f473d4f49ec097393157c61da8f144ece73eef049bc22e1527bd9","downloaded_from":"2026-09-10T01:08:09.526Z","last_downloaded_at":"2026-09-10T01:08:09.526Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483410","source_sha256":"66664275deca94742d17c94753505fe543970d470bb4aab49875e412eec5998e"}}],"enrichment":{"summary":"ASC 720-25 governs how a resource provider (any entity) accounts for contributions it makes, including unconditional promises to give. Contributions made are recognized as expenses in the period made, with a corresponding decrease in assets or increase in liabilities, and are measured at the fair value of the assets given (or of the donee liabilities cancelled). Conditional promises are not recognized until the barrier is overcome, using the same conditionality analysis as the contributions received guidance in 958-605.","key_points":["Contributions made are recognized as expenses in the period made and as decreases of assets or increases of liabilities depending on the form of the benefit given; unconditional promises to give cash are recorded as payables and contribution expense (720-25-25-1).","Whether a contribution or promise to give is conditional is determined under the Contributions Received Subsection of Section 958-605-25, and the same guidance applies to resource providers (720-25-25-1; 720-25-55-2).","If the fair value of a transferred asset differs from its carrying amount, a gain or loss is recognized on disposition of the asset (720-25-25-2; see 845-10-30-1 through 30-2).","Contributions made are measured at the fair value of the assets given, or, when made by settling or cancelling a donee's liabilities, at the fair value of the liabilities cancelled (720-25-30-1).","Unconditional promises to give expected to be paid in less than one year may be measured at net settlement value as a reasonable estimate of fair value (720-25-30-2).","The Subtopic applies to all entities; NFPs also look to 958-720, and recipients apply the contributions received guidance in 958-605-15-3 through 15-5A (720-25-15-1; 720-25-15-2).","No disclosures are required by this Subtopic for makers of promises or indications of intention to give because Topics 450 and 470 supply the relevant disclosure requirements (720-25-50-1)."],"categories":["Recognition","Initial measurement","Not-for-profit","Fair value"],"audience_level":"intermediate","student_note":"This is the mirror image of contributions received: the donor expenses the gift when made, but only if the promise is unconditional. The common mistake is accruing an expense for a conditional promise (or a mere intention to give) and forgetting to record a gain or loss when donated property's fair value differs from its carrying amount.","related_topics":["958-720","958-605","845-10","450","470"],"key_concepts":["contributions made","unconditional promise to give","conditional contribution","barrier","fair value measurement","net settlement value","donated inventory","resource provider"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:29021f85eac821d4475ab19dd4ce31fd32b90f31113923670989dc819e2c0baf","downloaded_from":"2026-09-10T01:07:47.863Z","last_downloaded_at":"2026-09-10T01:08:09.526Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"310-958","title":"Not-for-Profit Entities","topic_title":"Receivables","score":0.8275,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ef8ca911e18bd424660cba5b6da5d2e83ca40201a4d8157eb6b1352684b97f4b","downloaded_from":"2026-09-09T23:32:03.631Z","last_downloaded_at":"2026-09-09T23:32:29.176Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"605-958","title":"Not-for-Profit Entities","topic_title":"Revenue Recognition","score":0.8138,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:174baa9a056974d1d0de6a5b17ec88a06e85c2099e5fdf229b6a161f0a776bf0","downloaded_from":"2026-09-10T00:51:19.189Z","last_downloaded_at":"2026-09-10T00:51:49.276Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"405-958","title":"Not-for-Profit Entities","topic_title":"Liabilities","score":0.7508,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:da016bd0c5bb3a1538cc9fe399b6c8ae2039b2efafe69cf534679c311d748dd8","downloaded_from":"2026-09-10T00:19:40.959Z","last_downloaded_at":"2026-09-10T00:20:08.319Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"720-958","title":"Not-for-Profit Entities","topic_title":"Other Expenses","score":0.7204,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cad09c33f37a69e0976e3bbdbd4b394cad0f7e31b7eef57ad579957136a25433","downloaded_from":"2026-09-10T01:12:58.744Z","last_downloaded_at":"2026-09-10T01:13:26.933Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"958-20","title":"Financially Interrelated Entities","topic_title":"Not-for-Profit Entities","score":0.6876,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:16cf0279cb487b390915052b1a8a546bf68eb1763cd426ce388c03f54075ac97","downloaded_from":"2026-09-10T02:21:31.090Z","last_downloaded_at":"2026-09-10T02:21:57.175Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"958-10","title":"Overall","topic_title":"Not-for-Profit Entities","score":0.6796,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a07436742473998c2c654f606a5812ac64f4dd9b494d02292f4a7c1372f008a1","downloaded_from":"2026-09-10T02:21:08.558Z","last_downloaded_at":"2026-09-10T02:21:26.859Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}],"prev":{"number":"720-20","title":"Insurance Costs","topic_title":"Other Expenses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cf4b8abd52b6f01d269eae1bb85100b91291b3dbead719ec71e3fd60c97e3e2b","downloaded_from":"2026-09-10T01:07:18.243Z","last_downloaded_at":"2026-09-10T01:07:45.379Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"next":{"number":"720-30","title":"Real and Personal Property Taxes","topic_title":"Other Expenses","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:432900273074ebe46e2243d2d32c0eca736a8695d8160f77e6ce2558cbc22fee","downloaded_from":"2026-09-10T01:08:12.940Z","last_downloaded_at":"2026-09-10T01:08:30.360Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2a644c504815f3eff63d1f9843bac8c79bac511433f83388333d260c73ffc90d","downloaded_from":"2026-09-10T01:07:47.863Z","last_downloaded_at":"2026-09-10T01:08:09.526Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}