# ASC 730-20-60: Research and Development — Research and Development Arrangements — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/730/20/#60-relationships)

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## ASC 730-20-60: 60 Relationships

[Read section](https://asc.understandingaccounting.org/asc/730/20/#60-relationships)

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#### Contingencies

##### [730-20-60-1](https://asc.understandingaccounting.org/asc/730/20/#730-20-60-1)

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For guidance related to loss contingencies, see Subtopic 450-20.

#### Consolidation

##### [730-20-60-2](https://asc.understandingaccounting.org/asc/730/20/#730-20-60-2)

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For guidance on whether and how a [sponsor](https://asc.understandingaccounting.org/glossary/s/#sponsor "An entity that capitalizes a research and development arrangement.") should consolidate a research and development arrangement, see Subtopic 810-30.