{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/720/952/#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":"720-952","subtopic_title":"Franchisors","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"720-952-00-1","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=\"SL51792883-203502\"> <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\"> <strong class=\"ph b\">Continuing Franchise Fees</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-50D32A8D-C67E-4B35-84CA-AC58A8D5D957.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-09 (PDF)</a> </td> <td class=\"entry\">05/30/2017</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Contract</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-50D32A8D-C67E-4B35-84CA-AC58A8D5D957.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-09 (PDF)</a> </td> <td class=\"entry\">05/30/2017</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Contract</strong> </td> <td class=\"entry\">Added</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\"> <strong class=\"ph b\">Customer</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-50D32A8D-C67E-4B35-84CA-AC58A8D5D957.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-09 (PDF)</a> </td> <td class=\"entry\">05/30/2017</td> </tr> <tr> <td class=\"entry\"> <strong class=\"ph b\">Customer</strong> </td> <td class=\"entry\">Added</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\"> <strong class=\"ph b\">Franchisor</strong> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-50D32A8D-C67E-4B35-84CA-AC58A8D5D957.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-09 (PDF)</a> </td> <td class=\"entry\">05/30/2017</td> </tr> <tr> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/720/952/#720-952-05-1\" class=\"xref\">952-720-05-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-50D32A8D-C67E-4B35-84CA-AC58A8D5D957.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-09 (PDF)</a> </td> <td class=\"entry\">05/30/2017</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/720/952/#720-952-15-1\" class=\"xref\">952-720-15-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-50D32A8D-C67E-4B35-84CA-AC58A8D5D957.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-09 (PDF)</a> </td> <td class=\"entry\">05/30/2017</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/720/952/#720-952-25-1\" class=\"xref\">952-720-25-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-50D32A8D-C67E-4B35-84CA-AC58A8D5D957.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-09 (PDF)</a> </td> <td class=\"entry\">05/30/2017</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/720/952/#720-952-25-2\" class=\"xref\">952-720-25-2</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-50D32A8D-C67E-4B35-84CA-AC58A8D5D957.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-09 (PDF)</a> </td> <td class=\"entry\">05/30/2017</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/720/952/#720-952-25-2\" class=\"xref\">952-720-25-2</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/720/952/#720-952-45-1\" class=\"xref\">952-720-45-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-50D32A8D-C67E-4B35-84CA-AC58A8D5D957.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-09 (PDF)</a> </td> <td class=\"entry\">05/30/2017</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/720/952/#720-952-45-1\" class=\"xref\">952-720-45-1</a> </td> <td class=\"entry\">Added</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/720/952/#720-952-50-1\" class=\"xref\">952-720-50-1</a> </td> <td class=\"entry\">Superseded</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> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nContinuing Franchise Fees | Superseded | Maintenance Update 2017-09 | 05/30/2017 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