{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/720/50/#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":"720","topic_title":"Other Expenses","subtopic":"720-50","subtopic_title":"Fees Paid to the Federal Government by Pharmaceutical Manufacturers and Health Insurers","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"720-50-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.<ul class=\"ul simple\" id=\"pgroup_0546E608-6E93-1014-A13F-6E4B94C84136__GUID-5EEE8FBC-356B-42B3-8C8A-2106ABB6A7C3\"><li class=\"li\" id=\"pgroup_0546E608-6E93-1014-A13F-6E4B94C84136__SL9154815-166848\"><strong class=\"ph b\">Note:</strong> Subtopic title changed by Accounting Standards Update No. 2011-06 on 07/21/11 from <em class=\"ph i\">Other Expenses—Fees Paid to the Federal Government by Pharmaceutical Manufacturers</em> to <em class=\"ph i\">Other Expenses—Fees Paid to the Federal Government by Pharmaceutical Manufacturers and Health Insurers</em>.</li></ul></div><div class=\"norm-text\"><table class=\"asc-table\" id=\"SL6971279-166848\"><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=\"/asc/720/50/#720-50-05-1\" class=\"xref\">720-50-05-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2011-06/\" class=\"xref\">Accounting Standards Update No. 2011-06</a></td><td class=\"entry\">07/21/2011</td></tr><tr><td class=\"entry\"><a href=\"/asc/720/50/#720-50-05-1\" class=\"xref\">720-50-05-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-27/\" class=\"xref\">Accounting Standards Update No. 2010-27</a></td><td class=\"entry\">12/16/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/720/50/#720-50-05-2\" class=\"xref\">720-50-05-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2011-06/\" class=\"xref\">Accounting Standards Update No. 2011-06</a></td><td class=\"entry\">07/21/2011</td></tr><tr><td class=\"entry\"><a href=\"/asc/720/50/#720-50-05-2\" class=\"xref\">720-50-05-2</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-27/\" class=\"xref\">Accounting Standards Update No. 2010-27</a></td><td class=\"entry\">12/16/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/720/50/#720-50-05-3\" class=\"xref\">720-50-05-3</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2011-06/\" class=\"xref\">Accounting Standards Update No. 2011-06</a></td><td class=\"entry\">07/21/2011</td></tr><tr><td class=\"entry\"><a href=\"/asc/720/50/#720-50-05-4\" class=\"xref\">720-50-05-4</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2011-06/\" class=\"xref\">Accounting Standards Update No. 2011-06</a></td><td class=\"entry\">07/21/2011</td></tr><tr><td class=\"entry\"><a href=\"/asc/720/50/#720-50-15-1\" class=\"xref\">720-50-15-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2011-06/\" class=\"xref\">Accounting Standards Update No. 2011-06</a></td><td class=\"entry\">07/21/2011</td></tr><tr><td class=\"entry\"><a href=\"/asc/720/50/#720-50-15-1\" class=\"xref\">720-50-15-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-27/\" class=\"xref\">Accounting Standards Update No. 2010-27</a></td><td class=\"entry\">12/16/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/720/50/#720-50-25-1\" class=\"xref\">720-50-25-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2011-06/\" class=\"xref\">Accounting Standards Update No. 2011-06</a></td><td class=\"entry\">07/21/2011</td></tr><tr><td class=\"entry\"><a href=\"/asc/720/50/#720-50-25-1\" class=\"xref\">720-50-25-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-27/\" class=\"xref\">Accounting Standards Update No. 2010-27</a></td><td class=\"entry\">12/16/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/720/50/#720-50-45-1\" class=\"xref\">720-50-45-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2011-06/\" class=\"xref\">Accounting Standards Update No. 2011-06</a></td><td class=\"entry\">07/21/2011</td></tr><tr><td class=\"entry\"><a href=\"/asc/720/50/#720-50-45-1\" class=\"xref\">720-50-45-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-27/\" class=\"xref\">Accounting Standards Update No. 2010-27</a></td><td class=\"entry\">12/16/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/720/50/#720-50-65-1\" class=\"xref\">720-50-65-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-27/\" class=\"xref\">Accounting Standards Update No. 2010-27</a></td><td class=\"entry\">12/16/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/720/50/#720-50-65-2\" class=\"xref\">720-50-65-2</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2011-06/\" class=\"xref\">Accounting Standards Update No. 2011-06</a></td><td class=\"entry\">07/21/2011</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nNote: Subtopic title changed by Accounting Standards Update No. 2011-06 on 07/21/11 from Other Expenses—Fees Paid to the Federal Government by 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