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2015-08.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca3d73341e83b53c0ea0ed2aa8070452ed3895e185b5d002f5df0fede04fdc18","downloaded_from":"2026-09-10T01:25:32.538Z","last_downloaded_at":"2026-09-10T01:25:32.538Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480087","source_sha256":"161fcecba0f2a6e379344bb7d50f2d9569e3c58e679fae4f2d84c046c89d5805"}},{"citation":"805-50-S30-2","para":"S30-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_7F412408-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"><a href=\"/updates/asu-2015-08/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2015-08</a>.</span></span></div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-08.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b84deb1a0c95f86e1bc43bdbd2c4af73a82bbc1ff08289eb1c30628dd02af9f3","downloaded_from":"2026-09-10T01:25:32.538Z","last_downloaded_at":"2026-09-10T01:25:32.538Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_7F4125B8-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/805/50/#805-50-S99-4\" class=\"xref\">805-50-S99-4</a>, SEC Observer Comment: Measurement of Certain Transfers Between Entities Under Common Control in the Separate Financial Statements of Each Entity for SEC Staff views on carrying over historical cost to record, in the separate financial statements of each entity, certain transfers between companies under common control or between a parent and its subsidiary.</span></span></div></div>","snippet":"See paragraph 805-50-S99-4, SEC Observer Comment: Measurement of Certain Transfers Between Entities Under Common Control in the Separate Financial Statements of Each Entity for SEC Staff views on carrying over 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