{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/805/20/#35-subsequent-measurement","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":"805","topic_title":"Business Combinations","subtopic":"805-20","subtopic_title":"Identifiable Assets and Liabilities, and Any Noncontrolling Interest","section":{"number":"35","label":"35 Subsequent Measurement","anchor":"35-subsequent-measurement","is_sec":false,"groups":[{"block":null,"heading":"Guidance on Specific Business-Combination-Related Items","paragraphs":[{"citation":"805-20-35-1","para":"35-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Topic directly establishes generally accepted accounting principles (GAAP) for <a href=\"/glossary/b/#business-combination\" class=\"term\" title=\"A transaction or other event in which an acquirer obtains control of one or more businesses. Transactions sometimes referred to as true mergers or mergers of equals also are business combinations. See also Acquisition by a Not-for-Profit Entity.\"><span>business combinations</span></a> related to recognition and initial measurement. Paragraph <a href=\"/asc/805/10/#805-10-35-1\" class=\"xref\">805-10-35-1</a> cites the general requirement for an <a href=\"/glossary/a/#acquirer\" class=\"term\" title=\"The entity that obtains control of the acquiree. However, in a business combination in which a variable interest entity (VIE) is acquired, the primary beneficiary of that entity always is the acquirer. (P) December 16, 2026; (N) December 16, 2026805-10-65-5The entity that obtains control of the acquiree.See paragraphs 805-10-25-4805-10-25-5 for guidance on determining the acquirer.\"><span>acquirer</span></a> to subsequently measure and account for assets acquired, liabilities assumed or incurred, and equity instruments issued in a <a href=\"/glossary/b/#business-combination\" class=\"term\" title=\"A transaction or other event in which an acquirer obtains control of one or more businesses. Transactions sometimes referred to as true mergers or mergers of equals also are business combinations. See also Acquisition by a Not-for-Profit Entity.\"><span>business combination</span></a> in accordance with other applicable generally accepted accounting principles (GAAP). However, that paragraph also identifies specific items for which this Topic provides guidance. This Subtopic provides guidance on several of those specific items as follows.</div></div>","snippet":"This Topic directly establishes generally accepted accounting principles (GAAP) for business combinations related to recognition and initial measurement. Paragraph 805-10-35-1 cites the general requirement for an acquire…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ddac27c55937aeaff0c1e874c25b7ba6cb09d43a530c10e665380820a3e5ea8f","downloaded_from":"2026-09-10T01:23:27.129Z","last_downloaded_at":"2026-09-10T01:23:27.129Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479964","source_sha256":"95b0f3a882fddceb421b98b58b2159ebb77021a8f66f5de2a7b1dc84804984af"}},{"citation":"805-20-35-2","para":"35-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_7AB6B3F2-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">A reacquired right recognized as an <a href=\"/glossary/i/#intangible-assets\" class=\"term\" title=\"Assets (not including financial assets) that lack physical substance. (The term intangible assets is used to refer to intangible assets other than goodwill.)\"><span>intangible asset</span></a> in accordance with paragraph <a href=\"/asc/805/20/#805-20-25-14\" class=\"xref\">805-20-25-14</a> shall be amortized over the remaining contractual period of the contract in which the right was granted. An acquirer that subsequently sells a reacquired right to a third party shall include the carrying amount of the intangible asset in determining the gain or loss on the sale. </span></span></div></div>","snippet":"A reacquired right recognized as an intangible asset in accordance with paragraph 805-20-25-14 shall be amortized over the remaining contractual period of the contract in which the right was granted. An acquirer that sub…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c5fd3d5cdc2c2ecc5efdd60ea3435f7ad9fb70b01adcb899bdd4f3586a647540","downloaded_from":"2026-09-10T01:23:27.129Z","last_downloaded_at":"2026-09-10T01:23:27.129Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479964","source_sha256":"95b0f3a882fddceb421b98b58b2159ebb77021a8f66f5de2a7b1dc84804984af"}},{"citation":"805-20-35-3","para":"35-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_7AB6B5AA-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">An acquirer shall develop a systematic and rational basis for subsequently measuring and accounting for assets and liabilities arising from <a href=\"/glossary/c/#contingency\" class=\"term\" title=\"An existing condition, situation, or set of circumstances involving uncertainty as to possible gain (gain contingency) or loss (loss contingency) to an entity that will ultimately be resolved when one or more future events occur or fail to occur.\"><span>contingencies</span></a> depending on their nature. </span></span></div></div>","snippet":"An acquirer shall develop a systematic and rational basis for subsequently measuring and accounting for assets and liabilities arising from contingencies depending on their nature.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:63b01611637cc516aef4069db3d7ded8d782c0bead8b8420460b70f586da0bea","downloaded_from":"2026-09-10T01:23:27.129Z","last_downloaded_at":"2026-09-10T01:23:27.129Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479964","source_sha256":"95b0f3a882fddceb421b98b58b2159ebb77021a8f66f5de2a7b1dc84804984af"}},{"citation":"805-20-35-4","para":"35-4","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_7AB6B704-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">At each subsequent reporting date, the acquirer shall measure an indemnification asset that was recognized in accordance with paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/805/20/#805-20-25-27\" class=\"xref\">805-20-25-27 through 25-28</a></div> at the <a href=\"/glossary/a/#acquisition-date\" class=\"term\" title=\"The date on which the acquirer obtains control of the acquiree.\"><span>acquisition date</span></a> on the same basis as the indemnified liability or asset, subject to any contractual limitations on its amount, </span></span><span class=\"sfragment\" id=\"sfr_7AB6B833-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">except as noted in paragraph <a href=\"/asc/805/20/#805-20-35-4B\" class=\"xref\">805-20-35-4B</a>, </span></span><span class=\"sfragment\" id=\"sfr_7AB6B980-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">and, for an indemnification asset that is not subsequently measured at its fair value, management's assessment of the collectibility of the indemnification asset. </span></span></div></div>","snippet":"At each subsequent reporting date, the acquirer shall measure an indemnification asset that was recognized in accordance with paragraphs 805-20-25-27 through 25-28 at the acquisition date on the same basis as the indemni…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:63d519670612f51557ab933e24a9a46d47e6fc2a5283f99aae4a6ae6a6675581","downloaded_from":"2026-09-10T01:23:27.129Z","last_downloaded_at":"2026-09-10T01:23:27.129Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479964","source_sha256":"95b0f3a882fddceb421b98b58b2159ebb77021a8f66f5de2a7b1dc84804984af"}},{"citation":"805-20-35-4A","para":"35-4A","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2012-06/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2012-06</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2012-06.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1391a639791e6506a6a95ae4e99ec40bb3e28d209b20e75f4cb3f25fbf55affc","downloaded_from":"2026-09-10T01:23:27.129Z","last_downloaded_at":"2026-09-10T01:23:27.129Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479964","source_sha256":"95b0f3a882fddceb421b98b58b2159ebb77021a8f66f5de2a7b1dc84804984af"}},{"citation":"805-20-35-4B","para":"35-4B","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_7AB6BCAF-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">An indemnification asset recognized at the acquisition date in accordance with paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/805/20/#805-20-25-27\" class=\"xref\">805-20-25-27 through 25-28</a></div> as a result of a government-assisted acquisition of a financial institution involving an indemnification agreement shall be subsequently measured on the same basis as the indemnified item. For example, if the expected cash flows on indemnified assets increase such that a previously recorded valuation allowance is reversed, an entity shall account for the associated decrease in the indemnification assets immediately in earnings. </span></span></div></div>","snippet":"An indemnification asset recognized at the acquisition date in accordance with paragraphs 805-20-25-27 through 25-28 as a result of a government-assisted acquisition of a financial institution involving an indemnificatio…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c83bfb6ad8075df207b82cd716da31699dd0a2c2b767216147e43269584a795","downloaded_from":"2026-09-10T01:23:27.129Z","last_downloaded_at":"2026-09-10T01:23:27.129Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479964","source_sha256":"95b0f3a882fddceb421b98b58b2159ebb77021a8f66f5de2a7b1dc84804984af"}},{"citation":"805-20-35-4C","para":"35-4C","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_7AB6BDEA-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Contingent consideration arrangements of an acquiree assumed by the acquirer in a business combination shall be measured subsequently in accordance with the guidance for contingent consideration arrangements in paragraph <a href=\"/asc/805/30/#805-30-35-1\" class=\"xref\">805-30-35-1</a>.</span></span></div></div>","snippet":"Contingent consideration arrangements of an acquiree assumed by the acquirer in a business combination shall be measured subsequently in accordance with the guidance for contingent consideration arrangements in paragraph…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c99ae8c46615b451e7be70ea6a199155595e2b3e3868d2bb9d2b75942a86ba45","downloaded_from":"2026-09-10T01:23:27.129Z","last_downloaded_at":"2026-09-10T01:23:27.129Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479964","source_sha256":"95b0f3a882fddceb421b98b58b2159ebb77021a8f66f5de2a7b1dc84804984af"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e08706120dd8fc7c73ffb7ff0c348113c0342bbb78cb66577b91becf3c362bce","downloaded_from":"2026-09-10T01:23:27.129Z","last_downloaded_at":"2026-09-10T01:23:27.129Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479964","source_sha256":"95b0f3a882fddceb421b98b58b2159ebb77021a8f66f5de2a7b1dc84804984af"}},{"block":null,"heading":"Additional Guidance on Subsequent Measurement of Assets Acquired, Liabilities Assumed or Incurred, and Any Noncontrolling Interests in a Business Combination","paragraphs":[{"citation":"805-20-35-5","para":"35-5","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_7AB6BF27-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Additional guidance on subsequently measuring and accounting for assets acquired in a business combination is addressed in </span></span><span class=\"sfragment\" id=\"sfr_7AB6C04B-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Subtopic <a altsource=\"GUID-BF5D96EA-3BCA-4D05-A932-A405662EA1B8.ditamap\" class=\"ditamap\">350-30</a>, which prescribes the accounting for <a href=\"/glossary/i/#identifiable\" class=\"term\" title=\"An asset is identifiable if it meets either of the following criteria: It is separable, that is, capable of being separated or divided from the entity and sold, transferred, licensed, rented, or exchanged, either individually or together with a related contract, identifiable asset, or liability, regardless of whether the entity intends to do so. It arises from contractual or other legal rights, regardless of whether those rights are transferable or separable from the entity or from other rights and obligations.\"><span>identifiable</span></a><a href=\"/glossary/i/#intangible-assets\" class=\"term\" title=\"Assets (not including financial assets) that lack physical substance. (The term intangible assets is used to refer to intangible assets other than goodwill.)\"><span>intangible assets</span></a> acquired in a business combination, including </span></span><span class=\"sfragment\" id=\"sfr_7AB6C1D6-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">recognition of intangible assets used in research and development activities, regardless of whether those assets have an alternative future use, and </span></span><span class=\"sfragment\" id=\"sfr_7AB6C2F1-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">their classification as indefinite-lived until the completion or abandonment of the associated research and development efforts. </span></span></div></div>","snippet":"Additional guidance on subsequently measuring and accounting for assets acquired in a business combination is addressed in Subtopic 350-30, which prescribes the accounting for identifiableintangible assets acquired in a …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:31bdd554b2c9255e0110468cbc640fb12ffa7a6d4e61a521472227a3c766d6b3","downloaded_from":"2026-09-10T01:23:27.129Z","last_downloaded_at":"2026-09-10T01:23:27.129Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479964","source_sha256":"95b0f3a882fddceb421b98b58b2159ebb77021a8f66f5de2a7b1dc84804984af"}},{"citation":"805-20-35-6","para":"35-6","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_7AB6C556-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Leasehold improvements acquired in a business combination shall be amortized over the shorter of the useful life of the assets and the remaining <a href=\"/glossary/l/#lease-term\" class=\"term\" title=\"The noncancellable period for which a lessee has the right to use an underlying asset, together with all of the following: Periods covered by an option to extend the lease if the lessee is reasonably certain to exercise that option Periods covered by an option to terminate the lease if the lessee is reasonably certain not to exercise that option Periods covered by an option to extend (or not to terminate) the lease in which exercise of the option is controlled by the lessor.\"><span>lease term</span></a> at the date of acquisition. </span></span><span class=\"sfragment\" id=\"sfr_7AB6C65B-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">However, if the lease transfers ownership of the underlying asset to the lessee, or the lessee is reasonably certain to exercise an option to purchase the underlying asset, the lessee shall amortize the leasehold improvements to the end of their useful life. </span></span></div></div>","snippet":"Leasehold improvements acquired in a business combination shall be amortized over the shorter of the useful life of the assets and the remaining lease term at the date of acquisition. However, if the lease transfers owne…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9fc4d9851ec605adda210e764772f9eec2febb4d62a01b1a41b848abb1606eea","downloaded_from":"2026-09-10T01:23:27.129Z","last_downloaded_at":"2026-09-10T01:23:27.129Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479964","source_sha256":"95b0f3a882fddceb421b98b58b2159ebb77021a8f66f5de2a7b1dc84804984af"}},{"citation":"805-20-35-7","para":"35-7","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_7AB6C79C-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Topic <a altsource=\"GUID-D4C70B82-5C51-49E3-9F8B-C0D3501813A4.ditamap\" class=\"ditamap\">944</a></span></span><span class=\"sfragment\" id=\"sfr_7AB6C89B-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">on insurance </span></span><span class=\"sfragment\" id=\"sfr_7AB6C99D-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">provides guidance on the subsequent accounting for an insurance or <a href=\"/glossary/r/#reinsurance\" class=\"term\" title=\"A transaction in which a reinsurer (assuming entity), for a consideration (premium), assumes all or part of a risk undertaken originally by another insurer (ceding entity). For indemnity reinsurance, the legal rights of the insured are not affected by the reinsurance transaction and the insurance entity issuing the insurance contract remains liable to the insured for payment of policy benefits. Assumption or novation reinsurance contracts that are legal replacements of one insurer by another extinguish the ceding entity's liability to the policyholder.\"><span>reinsurance</span></a> contract acquired in a business combination. </span></span></div></div>","snippet":"Topic 944on insurance provides guidance on the subsequent accounting for an insurance or reinsurance contract acquired in a business combination.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1898399200056a4af8d6760e372c591dd36bcca78424ad8ea582906de8a2c3de","downloaded_from":"2026-09-10T01:23:27.129Z","last_downloaded_at":"2026-09-10T01:23:27.129Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479964","source_sha256":"95b0f3a882fddceb421b98b58b2159ebb77021a8f66f5de2a7b1dc84804984af"}},{"citation":"805-20-35-8","para":"35-8","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_7AB6CAB5-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Additional guidance on accounting for changes in a parent's ownership interest in a subsidiary after <a href=\"/glossary/c/#control\" class=\"term\" title=\"The same as the meaning of controlling financial interest in paragraph 810-10-15-8.\"><span>control</span></a> is obtained is provided in paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/810/10/#810-10-45-22\" class=\"xref\">810-10-45-22 through 45-24</a></div> and Example 1 (see paragraph <a href=\"/asc/810/10/#810-10-55-4B\" class=\"xref\">810-10-55-4B</a>). </span></span></div></div>","snippet":"Additional guidance on accounting for changes in a parent's ownership interest in a subsidiary after control is obtained is provided in paragraphs 810-10-45-22 through 45-24 and Example 1 (see paragraph 810-10-55-4B).","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5cb5ff5a123ac8f6ddb42c0c06731eac6ad19e7e905890ae4d0251778d6f0e9c","downloaded_from":"2026-09-10T01:23:27.129Z","last_downloaded_at":"2026-09-10T01:23:27.129Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479964","source_sha256":"95b0f3a882fddceb421b98b58b2159ebb77021a8f66f5de2a7b1dc84804984af"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c65ba4db7ae0ae8635aa9ab19e3d04edcacb94a7e446500e35084f016c14b80b","downloaded_from":"2026-09-10T01:23:27.129Z","last_downloaded_at":"2026-09-10T01:23:27.129Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479964","source_sha256":"95b0f3a882fddceb421b98b58b2159ebb77021a8f66f5de2a7b1dc84804984af"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:171a72428296a74c08045c8c6fcc6a4f1dba911257aa1d0c281aa68caa99bfa5","downloaded_from":"2026-09-10T01:23:27.129Z","last_downloaded_at":"2026-09-10T01:23:27.129Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479964","source_sha256":"95b0f3a882fddceb421b98b58b2159ebb77021a8f66f5de2a7b1dc84804984af"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:171a72428296a74c08045c8c6fcc6a4f1dba911257aa1d0c281aa68caa99bfa5","downloaded_from":"2026-09-10T01:23:27.129Z","last_downloaded_at":"2026-09-10T01:23:27.129Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479964","source_sha256":"95b0f3a882fddceb421b98b58b2159ebb77021a8f66f5de2a7b1dc84804984af"}}