{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/730/20/#25-recognition","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":"730","topic_title":"Research and Development","subtopic":"730-20","subtopic_title":"Research and Development Arrangements","section":{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"730-20-25-1","para":"25-1","html":"
This Subtopic deals with transactions in which the issue is whether, at the time an entity enters into a research and development arrangement:
  1. a
    The entity is committed to repay any of the funds provided by the other parties regardless of the outcome of the research and development.
  2. b
    Existing conditions indicate that it is likely that the entity will repay the other parties regardless of the outcome.
  3. c
    The entity is obligated only to perform research and development work for others.
","snippet":"This Subtopic deals with transactions in which the issue is whether, at the time an entity enters into a research and development arrangement:\n(a) The entity is committed to repay any of the funds provided by the other p…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:22d536fb34b941c17a9f73c9a50ec719f42400b8f57159fe4dca3c9b1bed00a6","downloaded_from":"2026-09-10T01:15:14.755Z","last_downloaded_at":"2026-09-10T01:15:14.755Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483095","source_sha256":"b7abe7601c5c0050f4a4c9fe985edb4bb2593feefbeb1ac8d1383e0dd4303903"}},{"citation":"730-20-25-2","para":"25-2","html":"
An entity shall determine the nature of the obligation it incurs when it enters into an arrangement with other parties who fund its research and development. The factors discussed in paragraphs
730-20-25-3 through 25-9
and other factors that may be present and relevant to a particular arrangement shall be considered when determining the nature of the entity's obligation.
","snippet":"An entity shall determine the nature of the obligation it incurs when it enters into an arrangement with other parties who fund its research and development. The factors discussed in paragraphs 730-20-25-3 through 25-9 a…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:69a11307f9e82c72ae9e23598b5d629b68d34f6b1c3681cf9ed1da2c23309655","downloaded_from":"2026-09-10T01:15:14.755Z","last_downloaded_at":"2026-09-10T01:15:14.755Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483095","source_sha256":"b7abe7601c5c0050f4a4c9fe985edb4bb2593feefbeb1ac8d1383e0dd4303903"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f292b66becdb55378d7257e45e77cd93b84eb5db94b3302a0bc7785dfad7d0e","downloaded_from":"2026-09-10T01:15:14.755Z","last_downloaded_at":"2026-09-10T01:15:14.755Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483095","source_sha256":"b7abe7601c5c0050f4a4c9fe985edb4bb2593feefbeb1ac8d1383e0dd4303903"}},{"block":null,"heading":"Obligation to Repay the Other Parties","paragraphs":[{"citation":"730-20-25-3","para":"25-3","html":"
If the entity is obligated to repay any of the funds provided by the other parties regardless of the outcome of the research and development, the entity shall estimate and recognize that liability. This requirement applies whether the entity may settle the liability by paying cash, by issuing securities, or by some other means.
","snippet":"If the entity is obligated to repay any of the funds provided by the other parties regardless of the outcome of the research and development, the entity shall estimate and recognize that liability. This requirement appli…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7403d5f371fbde3675cbd32d8faa199761b0e2a39e6f6f326bac7d8f0ab5bd56","downloaded_from":"2026-09-10T01:15:14.755Z","last_downloaded_at":"2026-09-10T01:15:14.755Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483095","source_sha256":"b7abe7601c5c0050f4a4c9fe985edb4bb2593feefbeb1ac8d1383e0dd4303903"}},{"citation":"730-20-25-4","para":"25-4","html":"
To conclude that a liability does not exist, the transfer of the financial risk involved with research and development from the entity to the other parties must be substantive and genuine. To the extent that the entity is committed to repay any of the funds provided by the other parties regardless of the outcome of the research and development, all or part of the risk has not been transferred. The following are some examples in which the entity is committed to repay:
  1. a
    The entity guarantees, or has a contractual commitment that assures, repayment of the funds provided by the other parties regardless of the outcome of the research and development.
  2. b
    The other parties can require the entity to purchase their interest in the research and development regardless of the outcome.
  3. c
    The other parties automatically will receive debt or equity securities of the entity upon termination or completion of the research and development regardless of the outcome.
","snippet":"To conclude that a liability does not exist, the transfer of the financial risk involved with research and development from the entity to the other parties must be substantive and genuine. To the extent that the entity i…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7aba7f9502bc4a839a8872e6f18362edc6ba3d53a6b85abddbaedba7989d17f4","downloaded_from":"2026-09-10T01:15:14.755Z","last_downloaded_at":"2026-09-10T01:15:14.755Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483095","source_sha256":"b7abe7601c5c0050f4a4c9fe985edb4bb2593feefbeb1ac8d1383e0dd4303903"}},{"citation":"730-20-25-5","para":"25-5","html":"
Even though the written agreements or contracts under the arrangement do not require the entity to repay any of the funds provided by the other parties, surrounding conditions might indicate that the entity is likely to bear the risk of failure of the research and development. If those conditions suggest that it is probable that the entity will repay any of the funds regardless of the outcome of the research and development, there is a presumption that the entity has an obligation to repay the other parties. That presumption can be overcome only by substantial evidence to the contrary. In this context, probable means that repayment is likely.
","snippet":"Even though the written agreements or contracts under the arrangement do not require the entity to repay any of the funds provided by the other parties, surrounding conditions might indicate that the entity is likely to …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2232351306999b6e4402bb9b9bb04c517c13be175b5e805db348b1a1013944cb","downloaded_from":"2026-09-10T01:15:14.755Z","last_downloaded_at":"2026-09-10T01:15:14.755Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483095","source_sha256":"b7abe7601c5c0050f4a4c9fe985edb4bb2593feefbeb1ac8d1383e0dd4303903"}},{"citation":"730-20-25-6","para":"25-6","html":"
Examples of conditions leading to the presumption that the entity will repay the other parties include any of the following:
  1. a
    The entity has indicated an intent to repay all or a portion of the funds provided regardless of the outcome of the research and development.
  2. b
    The entity would suffer a severe economic penalty if it failed to repay any of the funds provided to it regardless of the outcome of the research and development. An economic penalty is considered severe if in the normal course of business an entity would probably choose to pay the other parties rather than incur the penalty. For example, an entity might purchase the partnership's interest in the research and development if the entity had provided the partnership with proprietary basic technology necessary for the entity's ongoing operations without retaining a way to recover that technology, or prevent it from being transferred to another party, except by purchasing the partnership's interest.
  3. c
    A significant related party relationship between the entity and the parties funding the research and development exists at the time the entity enters into the arrangement.
  4. d
    The entity has essentially completed the project before entering into the arrangement.
","snippet":"Examples of conditions leading to the presumption that the entity will repay the other parties include any of the following:\n(a) The entity has indicated an intent to repay all or a portion of the funds provided regardle…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:744cfa39e77f605e4f7dce26bc170f29905e6892fc38ebb43276e05166b860ea","downloaded_from":"2026-09-10T01:15:14.755Z","last_downloaded_at":"2026-09-10T01:15:14.755Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483095","source_sha256":"b7abe7601c5c0050f4a4c9fe985edb4bb2593feefbeb1ac8d1383e0dd4303903"}},{"citation":"730-20-25-7","para":"25-7","html":"
An entity that incurs a liability to repay the other parties shall charge the research and development costs to expense as incurred. The amount of funds provided by the other parties might exceed the entity's liability. That might be the case, for example, if license agreements or partial buy-out provisions permit the entity to use the results of the research and development or to reacquire certain basic technology or other assets for an amount that is less than the funds provided. Those agreements or provisions might limit the extent to which the entity is economically compelled to buy out the other parties regardless of the outcome. In those situations, the liability to repay the other parties might be limited to a specified price for licensing the results or for purchasing a partial interest in the results. If the entity's liability is less than the funds provided, the entity shall charge its portion of the research and development costs to expense in the same manner as the liability is incurred. For example, the liability might arise as the initial funds are expended, or the liability might arise on a pro rata basis.
","snippet":"An entity that incurs a liability to repay the other parties shall charge the research and development costs to expense as incurred. The amount of funds provided by the other parties might exceed the entity's liability. …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:07b200f268dc3c2dad5c08c4ec41d687bcd81c6218799bedc6f9f630dcf61e77","downloaded_from":"2026-09-10T01:15:14.755Z","last_downloaded_at":"2026-09-10T01:15:14.755Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483095","source_sha256":"b7abe7601c5c0050f4a4c9fe985edb4bb2593feefbeb1ac8d1383e0dd4303903"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c63a1b3e7604baddb86cadaf9b79934636d5cc1c6b63994b640d68c5742d44f8","downloaded_from":"2026-09-10T01:15:14.755Z","last_downloaded_at":"2026-09-10T01:15:14.755Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483095","source_sha256":"b7abe7601c5c0050f4a4c9fe985edb4bb2593feefbeb1ac8d1383e0dd4303903"}},{"block":null,"heading":"Obligation to Perform Contractual Services","paragraphs":[{"citation":"730-20-25-8","para":"25-8","html":"
To the extent that the financial risk associated with the research and development has been transferred because repayment of any of the funds provided by the other parties depends solely on the results of the research and development having future economic benefit, the entity shall account for its obligation as a contract to perform research and development for others.
","snippet":"To the extent that the financial risk associated with the research and development has been transferred because repayment of any of the funds provided by the other parties depends solely on the results of the research an…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b23bc0561d3cd20efec50584fc50d06c37c38ba23f4f7a645645576a85cede11","downloaded_from":"2026-09-10T01:15:14.755Z","last_downloaded_at":"2026-09-10T01:15:14.755Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483095","source_sha256":"b7abe7601c5c0050f4a4c9fe985edb4bb2593feefbeb1ac8d1383e0dd4303903"}},{"citation":"730-20-25-9","para":"25-9","html":"
If the entity's obligation is to perform research and development for others and the entity subsequently decides to exercise an option to purchase the other parties' interests in the research and development arrangement or to obtain the exclusive rights to the results of the research and development, the nature of those results and their future use shall determine the accounting for the purchase transaction or business combination (or an acquisition by a not-for-profit entity).
","snippet":"If the entity's obligation is to perform research and development for others and the entity subsequently decides to exercise an option to purchase the other parties' interests in the research and development arrangement …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:50df9f517768341751811745b3a45a2dd14e326cc22275c3aa1efa753224afbd","downloaded_from":"2026-09-10T01:15:14.755Z","last_downloaded_at":"2026-09-10T01:15:14.755Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483095","source_sha256":"b7abe7601c5c0050f4a4c9fe985edb4bb2593feefbeb1ac8d1383e0dd4303903"}},{"citation":"730-20-25-10","para":"25-10","html":"
The accounting for the cost of an item to be used in research and development is specified by paragraphs
730-10-25-1 through 25-2
. The accounting for recognized intangible assets acquired by the entity is specified in Topic 350.
","snippet":"The accounting for the cost of an item to be used in research and development is specified by paragraphs 730-10-25-1 through 25-2. The accounting for recognized intangible assets acquired by the entity is specified in To…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:30e9f06f0ec27908defad5e0ce626462e672260a4f3bc5ab5f7a50faf66b88b1","downloaded_from":"2026-09-10T01:15:14.755Z","last_downloaded_at":"2026-09-10T01:15:14.755Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483095","source_sha256":"b7abe7601c5c0050f4a4c9fe985edb4bb2593feefbeb1ac8d1383e0dd4303903"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0f8864e4c368edd881f525a5173571ddf548b5573b15e3b7e15b20043bc0111a","downloaded_from":"2026-09-10T01:15:14.755Z","last_downloaded_at":"2026-09-10T01:15:14.755Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483095","source_sha256":"b7abe7601c5c0050f4a4c9fe985edb4bb2593feefbeb1ac8d1383e0dd4303903"}},{"block":null,"heading":"Loan or Advance to Other Parties","paragraphs":[{"citation":"730-20-25-11","para":"25-11","html":"
If repayment to the entity of any loan or advance by the entity to the other parties depends solely on the results of the research and development having future economic benefit, the loan or advance shall be accounted for as costs incurred by the entity. The costs shall be charged to research and development expense unless the loan or advance to the other parties can be identified as relating to some other activity, for example, marketing or advertising, in which case the costs shall be accounted for according to their nature.
","snippet":"If repayment to the entity of any loan or advance by the entity to the other parties depends solely on the results of the research and development having future economic benefit, the loan or advance shall be accounted fo…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:275f0fb46d00d8167f84661d6d7d5ed693b89b15d9a7c54e4618feb3ae99ee8e","downloaded_from":"2026-09-10T01:15:14.755Z","last_downloaded_at":"2026-09-10T01:15:14.755Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483095","source_sha256":"b7abe7601c5c0050f4a4c9fe985edb4bb2593feefbeb1ac8d1383e0dd4303903"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:915ed798ff7509f3f3e67436a7049bbb9d08a48f9097b79c353caeee9ab93908","downloaded_from":"2026-09-10T01:15:14.755Z","last_downloaded_at":"2026-09-10T01:15:14.755Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483095","source_sha256":"b7abe7601c5c0050f4a4c9fe985edb4bb2593feefbeb1ac8d1383e0dd4303903"}},{"block":null,"heading":"Issuance of Warrants or Similar Instruments","paragraphs":[{"citation":"730-20-25-12","para":"25-12","html":"
If warrants or similar instruments are issued in connection with the arrangement, the entity shall report a portion of the proceeds to be provided by the other parties as paid-in capital. The amount so reported shall be the fair value of the instruments at the date of the arrangement.
","snippet":"If warrants or similar instruments are issued in connection with the arrangement, the entity shall report a portion of the proceeds to be provided by the other parties as paid-in capital. The amount so reported shall be …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:52d6ba36b2272a611872eca3af0c1ae2281515a6f137088930eecb6c96aaa3dc","downloaded_from":"2026-09-10T01:15:14.755Z","last_downloaded_at":"2026-09-10T01:15:14.755Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483095","source_sha256":"b7abe7601c5c0050f4a4c9fe985edb4bb2593feefbeb1ac8d1383e0dd4303903"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:26b44622520ea6c4ccda262de58a774165c17eed57e90a773414756411d8ec51","downloaded_from":"2026-09-10T01:15:14.755Z","last_downloaded_at":"2026-09-10T01:15:14.755Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483095","source_sha256":"b7abe7601c5c0050f4a4c9fe985edb4bb2593feefbeb1ac8d1383e0dd4303903"}},{"block":null,"heading":"Certain Nonrefundable Advance Payments","paragraphs":[{"citation":"730-20-25-13","para":"25-13","html":"
Nonrefundable advance payments for goods or services that have the characteristics that will be used or rendered for future research and development activities pursuant to an executory contractual arrangement shall be deferred and capitalized. The guidance in this paragraph does not apply to refundable advance payments for future research and development activities. An entity shall not apply the guidance in this paragraph by analogy to other types of advance payments.
","snippet":"Nonrefundable advance payments for goods or services that have the characteristics that will be used or rendered for future research and development activities pursuant to an executory contractual arrangement shall be de…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e04282d0eb7e31a83cc18363edc16bab714463324fe15c2ce41d9575369d5b8a","downloaded_from":"2026-09-10T01:15:14.755Z","last_downloaded_at":"2026-09-10T01:15:14.755Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483095","source_sha256":"b7abe7601c5c0050f4a4c9fe985edb4bb2593feefbeb1ac8d1383e0dd4303903"}},{"citation":"730-20-25-14","para":"25-14","html":"
Paragraph 730-10-55-3 states that nonrefundable advance payments for future research and development activities for materials, equipment, facilities, and purchased intangible assets that have an alternative future use (in research and development projects or otherwise) shall be recognized in accordance with Subtopic 730-10.
","snippet":"Paragraph 730-10-55-3 states that nonrefundable advance payments for future research and development activities for materials, equipment, facilities, and purchased intangible assets that have an alternative future use (i…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:23ab8fc7dae1e55a7760de6a2ee7f8ed5048ae733b63df0e57754c8e7043bfc8","downloaded_from":"2026-09-10T01:15:14.755Z","last_downloaded_at":"2026-09-10T01:15:14.755Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483095","source_sha256":"b7abe7601c5c0050f4a4c9fe985edb4bb2593feefbeb1ac8d1383e0dd4303903"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:05fc2f5858c1d4b427ac4f78fa1538ebfd1163c7b735e7da6f1f136e03372e7d","downloaded_from":"2026-09-10T01:15:14.755Z","last_downloaded_at":"2026-09-10T01:15:14.755Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483095","source_sha256":"b7abe7601c5c0050f4a4c9fe985edb4bb2593feefbeb1ac8d1383e0dd4303903"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c9a057f1ee9bc4e112e67b59b2fd07afa7c0ae7a4bd11aec05e275d5c0f9704b","downloaded_from":"2026-09-10T01:15:14.755Z","last_downloaded_at":"2026-09-10T01:15:14.755Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483095","source_sha256":"b7abe7601c5c0050f4a4c9fe985edb4bb2593feefbeb1ac8d1383e0dd4303903"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c9a057f1ee9bc4e112e67b59b2fd07afa7c0ae7a4bd11aec05e275d5c0f9704b","downloaded_from":"2026-09-10T01:15:14.755Z","last_downloaded_at":"2026-09-10T01:15:14.755Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483095","source_sha256":"b7abe7601c5c0050f4a4c9fe985edb4bb2593feefbeb1ac8d1383e0dd4303903"}}