{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/730/20/#sec-55-implementation-guidance-and-illustrations","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":"S55","label":"SEC 55 Implementation Guidance and Illustrations","anchor":"sec-55-implementation-guidance-and-illustrations","is_sec":true,"groups":[{"block":null,"heading":"Obligation Is a Liability to Repay the Other Parties","paragraphs":[{"citation":"730-20-S55-1","para":"S55-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_06E65FFA-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/730/20/#730-20-S99-1\" class=\"xref\">730-20-S99-1</a>, SAB Topic 5.O, for SEC Staff views on determining whether an entity is able to repay funds provided by other parties in a research and development arrangement. </span></span></div></div>","snippet":"See paragraph 730-20-S99-1, SAB Topic 5.O, for SEC Staff views on determining whether an entity is able to repay funds provided by other parties in a research and development arrangement.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c68312a5bc4fa3e9a4c7c416df4c4d0caac6b0f0aa7231a9607a3ece433396c6","downloaded_from":"2026-09-10T01:15:36.522Z","last_downloaded_at":"2026-09-10T01:15:36.522Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479659","source_sha256":"44dbcdc0cd8c06b5df5dca6825520f6575e1cfe771fea94e9fd09fa0ded98778"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:340738ac244e5b397088b60d23e268620f7b94ca79ebea446b10fc7fa297e62f","downloaded_from":"2026-09-10T01:15:36.522Z","last_downloaded_at":"2026-09-10T01:15:36.522Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479659","source_sha256":"44dbcdc0cd8c06b5df5dca6825520f6575e1cfe771fea94e9fd09fa0ded98778"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dc1068cb0ecaab6feb8b4acd80ea9d6e81b70c07de9bd9ae1e46815d25f77e6f","downloaded_from":"2026-09-10T01:15:36.522Z","last_downloaded_at":"2026-09-10T01:15:36.522Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479659","source_sha256":"44dbcdc0cd8c06b5df5dca6825520f6575e1cfe771fea94e9fd09fa0ded98778"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dc1068cb0ecaab6feb8b4acd80ea9d6e81b70c07de9bd9ae1e46815d25f77e6f","downloaded_from":"2026-09-10T01:15:36.522Z","last_downloaded_at":"2026-09-10T01:15:36.522Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479659","source_sha256":"44dbcdc0cd8c06b5df5dca6825520f6575e1cfe771fea94e9fd09fa0ded98778"}}