{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/720/958/#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":"720-958","subtopic_title":"Not-for-Profit Entities","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"720-958-00-1","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=\"SL6269430-165549\"><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/a/#affiliate\" class=\"term\" title=\"A party that, directly or indirectly through one or more intermediaries, controls, is controlled by, or is under common control with an entity. See Control.\"><span>Affiliate</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-7EC309FA-3D05-4149-8A83-F72A48C06807.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2018-12 (PDF)</a></td><td class=\"entry\">09/10/2018</td></tr><tr><td class=\"entry\"><a href=\"/glossary/a/#affiliate\" class=\"term\" title=\"A party that, directly or indirectly through one or more intermediaries, controls, is controlled by, or is under common control with an entity. See Control.\"><span>Affiliate</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2013-06/\" class=\"xref\">Accounting Standards Update No. 2013-06</a></td><td class=\"entry\">04/19/2013</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\"><strong class=\"ph b\">Functional Classification</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-14/\" class=\"xref\">Accounting Standards Update No. 2016-14</a></td><td class=\"entry\">08/18/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/f/#functional-expense-classification\" class=\"term\" title=\"A method of grouping expenses according to the purpose for which costs are incurred. The primary functional classifications of a not-for-profit entity are program services and supporting activities.\"><span>Functional Expense Classification</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-14/\" class=\"xref\">Accounting Standards Update No. 2016-14</a></td><td class=\"entry\">08/18/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/m/#management-and-general-activities\" class=\"term\" title=\"Supporting activities that are not directly identifiable with one or more program, fundraising, or membership-development activities.\"><span>Management and General Activities</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-14/\" class=\"xref\">Accounting Standards Update No. 2016-14</a></td><td class=\"entry\">08/18/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/n/#natural-expense-classification\" class=\"term\" title=\"A method of grouping expenses according to the kinds of economic benefits received in incurring those expenses. Examples of natural expense classifications include salaries and wages, employee benefits, professional services, supplies, interest expense, rent, utilities, and depreciation. (P) December 16, 2026; (N) December 16, 2026220-40-65-1A method of grouping expenses according to the types of economic benefits received in incurring those expenses. Examples of natural expense classifications include salaries and wages, employee benefits, nonemployee professional services, supplies, interest expense, rent, utilities, and depreciation.\"><span>Natural Expense Classification</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2024-03/\" class=\"xref\">Accounting Standards Update No. 2024-03</a></td><td class=\"entry\">11/04/2024</td></tr><tr><td class=\"entry\"><a href=\"/glossary/n/#natural-expense-classification\" class=\"term\" title=\"A method of grouping expenses according to the kinds of economic benefits received in incurring those expenses. Examples of natural expense classifications include salaries and wages, employee benefits, professional services, supplies, interest expense, rent, utilities, and depreciation. (P) December 16, 2026; (N) December 16, 2026220-40-65-1A method of grouping expenses according to the types of economic benefits received in incurring those expenses. Examples of natural expense classifications include salaries and wages, employee benefits, nonemployee professional services, supplies, interest expense, rent, utilities, and depreciation.\"><span>Natural Expense Classification</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-14/\" class=\"xref\">Accounting Standards Update No. 2016-14</a></td><td class=\"entry\">08/18/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/n/#natural-expense-classification\" class=\"term\" title=\"A method of grouping expenses according to the kinds of economic benefits received in incurring those expenses. Examples of natural expense classifications include salaries and wages, employee benefits, professional services, supplies, interest expense, rent, utilities, and depreciation. (P) December 16, 2026; (N) December 16, 2026220-40-65-1A method of grouping expenses according to the types of economic benefits received in incurring those expenses. Examples of natural expense classifications include salaries and wages, employee benefits, nonemployee professional services, supplies, interest expense, rent, utilities, and depreciation.\"><span>Natural Expense Classification</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Unconditional Promise to Give</strong></td><td class=\"entry\">Superseded</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\"><a href=\"/asc/720/958/#720-958-05-1\" class=\"xref\">958-720-05-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2013-06/\" class=\"xref\">Accounting Standards Update No. 2013-06</a></td><td class=\"entry\">04/19/2013</td></tr><tr><td class=\"entry\"><a href=\"/asc/720/958/#720-958-05-7\" class=\"xref\">958-720-05-7</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2013-06/\" class=\"xref\">Accounting Standards Update No. 2013-06</a></td><td class=\"entry\">04/19/2013</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/720/958/#720-958-15-6\" class=\"xref\">958-720-15-6 through 15-8</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2013-06/\" class=\"xref\">Accounting Standards Update No. 2013-06</a></td><td class=\"entry\">04/19/2013</td></tr><tr><td class=\"entry\"><a href=\"/asc/720/958/#720-958-25-1\" class=\"xref\">958-720-25-1</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/720/958/#720-958-25-2\" class=\"xref\">958-720-25-2</a></td><td class=\"entry\">Superseded</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/720/958/#720-958-25-5\" class=\"xref\">958-720-25-5</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/720/958/#720-958-25-6\" class=\"xref\">958-720-25-6</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><tr><td class=\"entry\"><a href=\"/asc/720/958/#720-958-25-8\" class=\"xref\">958-720-25-8</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><tr><td class=\"entry\"><a href=\"/asc/720/958/#720-958-25-9\" class=\"xref\">958-720-25-9</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2013-06/\" class=\"xref\">Accounting Standards Update No. 2013-06</a></td><td class=\"entry\">04/19/2013</td></tr><tr><td class=\"entry\"><a href=\"/asc/720/958/#720-958-30-1\" class=\"xref\">958-720-30-1</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/720/958/#720-958-30-2\" class=\"xref\">958-720-30-2</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2013-06/\" class=\"xref\">Accounting Standards Update No. 2013-06</a></td><td class=\"entry\">04/19/2013</td></tr><tr><td class=\"entry\"><a href=\"/asc/720/958/#720-958-30-3\" class=\"xref\">958-720-30-3</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2013-06/\" class=\"xref\">Accounting Standards Update No. 2013-06</a></td><td class=\"entry\">04/19/2013</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/720/958/#720-958-45-1\" class=\"xref\">958-720-45-1 through 45-3</a></div></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-14/\" class=\"xref\">Accounting Standards Update No. 2016-14</a></td><td class=\"entry\">08/18/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/720/958/#720-958-45-2\" class=\"xref\">958-720-45-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-70615411-74CB-4021-945F-C1356FD64A28.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2020-18 (PDF)</a></td><td class=\"entry\">11/25/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/720/958/#720-958-45-2\" class=\"xref\">958-720-45-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-7929A3F4-4488-4F75-82C9-194804984E05.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2015-11 (PDF)</a></td><td class=\"entry\">06/19/2015</td></tr><tr><td class=\"entry\"><a href=\"/asc/720/958/#720-958-45-2A\" class=\"xref\">958-720-45-2A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-14/\" class=\"xref\">Accounting Standards Update No. 2016-14</a></td><td class=\"entry\">08/18/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/720/958/#720-958-45-7\" class=\"xref\">958-720-45-7</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-14/\" class=\"xref\">Accounting Standards Update No. 2016-14</a></td><td class=\"entry\">08/18/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/720/958/#720-958-45-7\" class=\"xref\">958-720-45-7</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a></td><td class=\"entry\">10/01/2012</td></tr><tr><td class=\"entry\"><a href=\"/asc/720/958/#720-958-45-8\" class=\"xref\">958-720-45-8</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-14/\" class=\"xref\">Accounting Standards Update No. 2016-14</a></td><td class=\"entry\">08/18/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/720/958/#720-958-45-13\" class=\"xref\">958-720-45-13</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a></td><td class=\"entry\">10/01/2012</td></tr><tr><td class=\"entry\"><a href=\"/asc/720/958/#720-958-45-14\" class=\"xref\">958-720-45-14</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a></td><td class=\"entry\">10/01/2012</td></tr><tr><td class=\"entry\"><a href=\"/asc/720/958/#720-958-45-15\" class=\"xref\">958-720-45-15</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-09/\" class=\"xref\">Accounting Standards Update No. 2018-09</a></td><td class=\"entry\">07/16/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/720/958/#720-958-45-15\" class=\"xref\">958-720-45-15</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-14/\" class=\"xref\">Accounting Standards Update No. 2016-14</a></td><td class=\"entry\">08/18/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/720/958/#720-958-45-15\" class=\"xref\">958-720-45-15</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/720/958/#720-958-45-16\" class=\"xref\">958-720-45-16</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-14/\" class=\"xref\">Accounting Standards Update No. 2016-14</a></td><td class=\"entry\">08/18/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/720/958/#720-958-45-16\" class=\"xref\">958-720-45-16</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/720/958/#720-958-45-23\" class=\"xref\">958-720-45-23</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-7EC309FA-3D05-4149-8A83-F72A48C06807.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2018-12 (PDF)</a></td><td class=\"entry\">09/10/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/720/958/#720-958-45-56\" class=\"xref\">958-720-45-56</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2020-10/\" class=\"xref\">Accounting Standards Update No. 2020-10</a></td><td class=\"entry\">10/29/2020</td></tr><tr><td class=\"entry\"><a href=\"/asc/720/958/#720-958-45-56\" class=\"xref\">958-720-45-56</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2013-06/\" class=\"xref\">Accounting Standards Update No. 2013-06</a></td><td class=\"entry\">04/19/2013</td></tr><tr><td class=\"entry\"><a href=\"/asc/720/958/#720-958-50-1\" class=\"xref\">958-720-50-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-14/\" class=\"xref\">Accounting Standards Update No. 2016-14</a></td><td class=\"entry\">08/18/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/720/958/#720-958-50-3\" class=\"xref\">958-720-50-3</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2013-06/\" class=\"xref\">Accounting Standards Update No. 2013-06</a></td><td class=\"entry\">04/19/2013</td></tr><tr><td class=\"entry\"><a href=\"/asc/720/958/#720-958-55-1\" class=\"xref\">958-720-55-1</a></td><td class=\"entry\">Superseded</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/720/958/#720-958-55-1A\" class=\"xref\">958-720-55-1A</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/720/958/#720-958-55-1B\" class=\"xref\">958-720-55-1B</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/720/958/#720-958-55-166\" class=\"xref\">958-720-55-166</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-14/\" class=\"xref\">Accounting Standards Update No. 2016-14</a></td><td class=\"entry\">08/18/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/720/958/#720-958-55-169\" class=\"xref\">958-720-55-169</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-14/\" class=\"xref\">Accounting Standards Update No. 2016-14</a></td><td class=\"entry\">08/18/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/720/958/#720-958-55-171\" class=\"xref\">958-720-55-171 through 55-176</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-14/\" class=\"xref\">Accounting Standards Update No. 2016-14</a></td><td class=\"entry\">08/18/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/720/958/#720-958-65-1\" class=\"xref\">958-720-65-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2013-06/\" class=\"xref\">Accounting Standards Update No. 2013-06</a></td><td class=\"entry\">04/19/2013</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nAffiliate | Amended | Maintenance Update 2018-12 | 09/10/2018 |\nAffiliate | Added | 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