# ASC 810-20-25: Consolidation — Control of Partnerships and Similar Entities — 25 Recognition Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/810/20/#25-recognition) 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. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-10T01:29:57.392Z to 2026-09-10T01:29:57.392Z Record version: sha256:9a770090747248bc0fb953dd7808ba762bbcbc24f26ab7bf0b8d5a38c08d98c4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 810-20-25: 25 Recognition [Read section](https://asc.understandingaccounting.org/asc/810/20/#25-recognition) SEC content: no ##### [810-20-25-1](https://asc.understandingaccounting.org/asc/810/20/#810-20-25-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:29:57.392Z to 2026-09-10T01:29:57.392Z Record version: sha256:60ef013ee2f1d28a9a7f8a01009e7224db2dbcdae37c784dbddd85aa2aa3f5db Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2015-02](https://asc.understandingaccounting.org/updates/asu-2015-02/). ##### [810-20-25-2](https://asc.understandingaccounting.org/asc/810/20/#810-20-25-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:29:57.392Z to 2026-09-10T01:29:57.392Z Record version: sha256:0adca8e455cd92bb9788ce2d1b4a44772bf9ca649c0053f29c87dd292ebe181a Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2015-02](https://asc.understandingaccounting.org/updates/asu-2015-02/). ##### [810-20-25-3](https://asc.understandingaccounting.org/asc/810/20/#810-20-25-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:29:57.392Z to 2026-09-10T01:29:57.392Z Record version: sha256:63bf6e019ae72a502cc01644ac8d4ba4d705a89233c9175ef16cd9a07a3b14d4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2015-02](https://asc.understandingaccounting.org/updates/asu-2015-02/). ##### [810-20-25-4](https://asc.understandingaccounting.org/asc/810/20/#810-20-25-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:29:57.392Z to 2026-09-10T01:29:57.392Z Record version: sha256:b3a876c8e2139159b232e090b5b018820fba88baafc0e4d357095b0c0262c5ae Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2015-02](https://asc.understandingaccounting.org/updates/asu-2015-02/). ##### [810-20-25-5](https://asc.understandingaccounting.org/asc/810/20/#810-20-25-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:29:57.392Z to 2026-09-10T01:29:57.392Z Record version: sha256:08906246ad87f6da7bcf8eb6e677e71d3a25d72e5e36daed29b69895809ebbfc Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2015-02](https://asc.understandingaccounting.org/updates/asu-2015-02/). ##### [810-20-25-6](https://asc.understandingaccounting.org/asc/810/20/#810-20-25-6) Pending content: no Source downloaded (UTC): 2026-09-10T01:29:57.392Z to 2026-09-10T01:29:57.392Z Record version: sha256:afcca011800c90a0c3f11c6b98678d6beab3f05371f75d492760618328a15243 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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[Paragraph superseded by Accounting Standards Update No. 2015-02](https://asc.understandingaccounting.org/updates/asu-2015-02/). ##### [810-20-25-8](https://asc.understandingaccounting.org/asc/810/20/#810-20-25-8) Pending content: no Source downloaded (UTC): 2026-09-10T01:29:57.392Z to 2026-09-10T01:29:57.392Z Record version: sha256:1a3e41c04690fd7fb8f1d502c6ab485c286a61ae62f0c5b818ed59e43b1e7f2e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2015-02](https://asc.understandingaccounting.org/updates/asu-2015-02/). ##### [810-20-25-9](https://asc.understandingaccounting.org/asc/810/20/#810-20-25-9) Pending content: no Source downloaded (UTC): 2026-09-10T01:29:57.392Z to 2026-09-10T01:29:57.392Z Record version: sha256:e564af5de4b9a62865dbda7cf4d3353dd5905faa3e541999a134390312196a0f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2015-02](https://asc.understandingaccounting.org/updates/asu-2015-02/). ##### [810-20-25-10](https://asc.understandingaccounting.org/asc/810/20/#810-20-25-10) Pending content: no Source downloaded (UTC): 2026-09-10T01:29:57.392Z to 2026-09-10T01:29:57.392Z Record version: sha256:cae56c37810c939a79c0007075e6f2587a3a494a5bb35ff23bd16d28577bb662 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2015-02](https://asc.understandingaccounting.org/updates/asu-2015-02/). ##### [810-20-25-11](https://asc.understandingaccounting.org/asc/810/20/#810-20-25-11) Pending content: no Source downloaded (UTC): 2026-09-10T01:29:57.392Z to 2026-09-10T01:29:57.392Z Record version: sha256:cf4ada015b84e9f6e44c78fe15215252c383bc6e75d20da3a6dafce815a42320 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2015-02](https://asc.understandingaccounting.org/updates/asu-2015-02/). ##### [810-20-25-12](https://asc.understandingaccounting.org/asc/810/20/#810-20-25-12) Pending content: no Source downloaded (UTC): 2026-09-10T01:29:57.392Z to 2026-09-10T01:29:57.392Z Record version: sha256:bdeff96d8c31195de53f79778ff538496d7bb16ba8a85d961e6a6f09cf2c9abf Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2015-02](https://asc.understandingaccounting.org/updates/asu-2015-02/). ##### [810-20-25-13](https://asc.understandingaccounting.org/asc/810/20/#810-20-25-13) Pending content: no Source downloaded (UTC): 2026-09-10T01:29:57.392Z to 2026-09-10T01:29:57.392Z Record version: sha256:0f1a0bbbaae1629ab00d0c1e9bc0d68804b34ed13eb3e667a23f920f2d1b5540 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2015-02](https://asc.understandingaccounting.org/updates/asu-2015-02/). ##### [810-20-25-14](https://asc.understandingaccounting.org/asc/810/20/#810-20-25-14) Pending content: no Source downloaded (UTC): 2026-09-10T01:29:57.392Z to 2026-09-10T01:29:57.392Z Record version: sha256:0941cbadaa07e4992dd3eb2b1bd4c2971d1ed933aeb69602f3007006c3b1850e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2015-02](https://asc.understandingaccounting.org/updates/asu-2015-02/). ##### [810-20-25-15](https://asc.understandingaccounting.org/asc/810/20/#810-20-25-15) Pending content: no Source downloaded (UTC): 2026-09-10T01:29:57.392Z to 2026-09-10T01:29:57.392Z Record version: sha256:7fb9d4b971f58224f620545745b0aa7111507d07d32777ece472c2c9f1c8b1fd Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2015-02](https://asc.understandingaccounting.org/updates/asu-2015-02/). ##### [810-20-25-16](https://asc.understandingaccounting.org/asc/810/20/#810-20-25-16) Pending content: no Source downloaded (UTC): 2026-09-10T01:29:57.392Z to 2026-09-10T01:29:57.392Z Record version: sha256:9543f41b8e711c49355c9dfc46de995364c3f257a851ac04d300050cb3579ade Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2015-02](https://asc.understandingaccounting.org/updates/asu-2015-02/). ##### [810-20-25-17](https://asc.understandingaccounting.org/asc/810/20/#810-20-25-17) Pending content: no Source downloaded (UTC): 2026-09-10T01:29:57.392Z to 2026-09-10T01:29:57.392Z Record version: sha256:0ce7c4a55b569a80a8de7371cc4796d8e46ef48136b4850412a8dbcf3ba3e941 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2015-02](https://asc.understandingaccounting.org/updates/asu-2015-02/). ##### [810-20-25-18](https://asc.understandingaccounting.org/asc/810/20/#810-20-25-18) Pending content: no Source downloaded (UTC): 2026-09-10T01:29:57.392Z to 2026-09-10T01:29:57.392Z Record version: sha256:d095b72ac1834f9638637e59f3f771037f6aeca32a5a6518ca7d89cb0ca8f9a7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2015-02](https://asc.understandingaccounting.org/updates/asu-2015-02/). ##### [810-20-25-19](https://asc.understandingaccounting.org/asc/810/20/#810-20-25-19) Pending content: no Source downloaded (UTC): 2026-09-10T01:29:57.392Z to 2026-09-10T01:29:57.392Z Record version: sha256:7caa65c238464a1523e6c74092d797e8c3c238b8550773bc19c141ec712ceb1f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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