{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/810/20/","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.","number":"810-20","topic":"810","title":"Control of Partnerships and Similar Entities","area":"Broad Transactions","paragraphs":44,"summary":"ASC 810-20 formerly provided the consolidation model for limited partnerships and similar entities, addressing when a general partner controls a limited partnership (the \"kick-out rights\"/substantive participating rights analysis) and must consolidate it. Every paragraph in the subtopic — Sections 05, 15, 25, 45, and 55 — was superseded by ASU 2015-02 (Amendments to the Consolidation Analysis). Limited partnerships and similar entities are now evaluated under the general variable interest entity and voting interest models in Subtopic 810-10 and, for equity method purposes, 323-30.","concepts":["limited partnership consolidation","general partner control","kick-out rights","substantive participating rights","variable interest entity","voting interest model","superseded guidance"],"categories":["Consolidation","Transition and effective dates","Presentation"],"level":"intermediate","topic_title":"Consolidation","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"810-20-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
Kick-Out Rights (1st def.) Superseded Accounting Standards Update No. 2015-02 02/18/2015
Kick-Out Rights (2nd def.) Superseded Accounting Standards Update No. 2015-02 02/18/2015
Ordinary Course of Business Superseded Accounting Standards Update No. 2015-02 02/18/2015
Participating Rights (2nd def.) Superseded Accounting Standards Update No. 2015-02 02/18/2015
Protective Rights (2nd def.) Superseded Accounting Standards Update No. 2015-02 02/18/2015
With Cause Superseded Accounting Standards Update No. 2015-02 02/18/2015
Without Cause Superseded Accounting Standards Update No. 2015-02 02/18/2015
810-20-05-1 Superseded Accounting Standards Update No. 2015-02 02/18/2015
810-20-05-2 Superseded Accounting Standards Update No. 2015-02 02/18/2015
810-20-05-2 Amended Accounting Standards Update No. 2009-17 12/23/2009
810-20-15-1 through 15-3
 Superseded Accounting Standards Update No. 2015-02 02/18/2015
810-20-25-1 through 25-21
 Superseded Accounting Standards Update No. 2015-02 02/18/2015
810-20-45-1 Superseded Accounting Standards Update No. 2015-02 02/18/2015
810-20-55-1 through 55-16
 Superseded Accounting Standards Update No. 2015-02 02/18/2015
","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\nKick-Out Rights (1st def.) | Superseded | Accounting Standards Update No. 2015-02 | 02/18/2015 |…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b6ac7c71e60debe9c53840f5f4d0bdbf639cee3f054568793b46916f35b17bb1","downloaded_from":"2026-09-10T01:29:46.054Z","last_downloaded_at":"2026-09-10T01:29:46.054Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481505","source_sha256":"811dcd74ced0d8ca3c5b337c745871689fcf53ba32245943295b8bc990db2388"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c5c88ebadc238a7040352dfc37a0cd9afdb7097df782d84a090ca17f9ede1a92","downloaded_from":"2026-09-10T01:29:46.054Z","last_downloaded_at":"2026-09-10T01:29:46.054Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481505","source_sha256":"811dcd74ced0d8ca3c5b337c745871689fcf53ba32245943295b8bc990db2388"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6cb192180e23143348ed7e941d8aa948a2708331cd0667f052da8670ae0922b9","downloaded_from":"2026-09-10T01:29:46.054Z","last_downloaded_at":"2026-09-10T01:29:46.054Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481505","source_sha256":"811dcd74ced0d8ca3c5b337c745871689fcf53ba32245943295b8bc990db2388"}},{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"810-20-05-1","para":"05-1","html":"
Paragraph superseded by Accounting Standards Update No. 2015-02.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae8ef9fd694dbdecf93912f8dc366800b0a12cf8e08c5ee76e4638e8e755d490","downloaded_from":"2026-09-10T01:29:49.579Z","last_downloaded_at":"2026-09-10T01:29:49.579Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481471","source_sha256":"fc3d552d8c7afcca486c86c9c4ca7a0f6be9c05285b3ef80c4be1a43a76ba7c2"}},{"citation":"810-20-05-2","para":"05-2","html":"
Paragraph superseded by Accounting Standards Update No. 2015-02.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5f79d45291a806a6bf073603dc6506291b274971200fd2b969eef66431387659","downloaded_from":"2026-09-10T01:29:49.579Z","last_downloaded_at":"2026-09-10T01:29:49.579Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481471","source_sha256":"fc3d552d8c7afcca486c86c9c4ca7a0f6be9c05285b3ef80c4be1a43a76ba7c2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:920d3863beacfb13b92b11624fb224d8ead1482d120866ea0c0cffcc4735daff","downloaded_from":"2026-09-10T01:29:49.579Z","last_downloaded_at":"2026-09-10T01:29:49.579Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481471","source_sha256":"fc3d552d8c7afcca486c86c9c4ca7a0f6be9c05285b3ef80c4be1a43a76ba7c2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c53880f4ae4f65213403ad8d3de3b6441594856d7e1619430aca301752110a1e","downloaded_from":"2026-09-10T01:29:49.579Z","last_downloaded_at":"2026-09-10T01:29:49.579Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481471","source_sha256":"fc3d552d8c7afcca486c86c9c4ca7a0f6be9c05285b3ef80c4be1a43a76ba7c2"}},{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"810-20-15-1","para":"15-1","html":"
Paragraph superseded by Accounting Standards Update No. 2015-02.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9fa7d99857c47677e34b748ad0cb072707704c9ce4bae2a62dd3ee2c634cb56c","downloaded_from":"2026-09-10T01:29:51.594Z","last_downloaded_at":"2026-09-10T01:29:51.594Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481441","source_sha256":"23f5f624b9e9314e1360d126794b0cd09e3c33ee2243fcebadc9b122639a4f4d"}},{"citation":"810-20-15-2","para":"15-2","html":"
Paragraph superseded by Accounting Standards Update No. 2015-02.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5a84c626af8f9997ebb68b5f9de78fb93c4a376defce1d6486f016f88ea74258","downloaded_from":"2026-09-10T01:29:51.594Z","last_downloaded_at":"2026-09-10T01:29:51.594Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481441","source_sha256":"23f5f624b9e9314e1360d126794b0cd09e3c33ee2243fcebadc9b122639a4f4d"}},{"citation":"810-20-15-3","para":"15-3","html":"
Paragraph superseded by Accounting Standards Update No. 2015-02.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:84e4b8d042f0d7ca70d2ae3e7feb7011ccc2aa8cbd2c0b8a9dad4b14213a00b0","downloaded_from":"2026-09-10T01:29:51.594Z","last_downloaded_at":"2026-09-10T01:29:51.594Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481441","source_sha256":"23f5f624b9e9314e1360d126794b0cd09e3c33ee2243fcebadc9b122639a4f4d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:af47a74023009c0ecd586c1504ee0503b806b482f8c8f9eb67a1345f28716cf3","downloaded_from":"2026-09-10T01:29:51.594Z","last_downloaded_at":"2026-09-10T01:29:51.594Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481441","source_sha256":"23f5f624b9e9314e1360d126794b0cd09e3c33ee2243fcebadc9b122639a4f4d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:22dba4567dd9a29481670ed4262821bab5f632738573134f987634685cf7548b","downloaded_from":"2026-09-10T01:29:51.594Z","last_downloaded_at":"2026-09-10T01:29:51.594Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481441","source_sha256":"23f5f624b9e9314e1360d126794b0cd09e3c33ee2243fcebadc9b122639a4f4d"}},{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"810-20-25-1","para":"25-1","html":"
Paragraph superseded by Accounting Standards Update No. 2015-02.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:60ef013ee2f1d28a9a7f8a01009e7224db2dbcdae37c784dbddd85aa2aa3f5db","downloaded_from":"2026-09-10T01:29:57.392Z","last_downloaded_at":"2026-09-10T01:29:57.392Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481411","source_sha256":"4f3669247e9970c32dfcc97ece0dafb0078be8c423067041d275f0e294a0c0bc"}},{"citation":"810-20-25-2","para":"25-2","html":"
Paragraph superseded by Accounting Standards Update No. 2015-02.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0adca8e455cd92bb9788ce2d1b4a44772bf9ca649c0053f29c87dd292ebe181a","downloaded_from":"2026-09-10T01:29:57.392Z","last_downloaded_at":"2026-09-10T01:29:57.392Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481411","source_sha256":"4f3669247e9970c32dfcc97ece0dafb0078be8c423067041d275f0e294a0c0bc"}},{"citation":"810-20-25-3","para":"25-3","html":"
Paragraph superseded by Accounting Standards Update No. 2015-02.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:63bf6e019ae72a502cc01644ac8d4ba4d705a89233c9175ef16cd9a07a3b14d4","downloaded_from":"2026-09-10T01:29:57.392Z","last_downloaded_at":"2026-09-10T01:29:57.392Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481411","source_sha256":"4f3669247e9970c32dfcc97ece0dafb0078be8c423067041d275f0e294a0c0bc"}},{"citation":"810-20-25-4","para":"25-4","html":"
Paragraph superseded by Accounting Standards Update No. 2015-02.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b3a876c8e2139159b232e090b5b018820fba88baafc0e4d357095b0c0262c5ae","downloaded_from":"2026-09-10T01:29:57.392Z","last_downloaded_at":"2026-09-10T01:29:57.392Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481411","source_sha256":"4f3669247e9970c32dfcc97ece0dafb0078be8c423067041d275f0e294a0c0bc"}},{"citation":"810-20-25-5","para":"25-5","html":"
Paragraph superseded by Accounting Standards Update No. 2015-02.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08906246ad87f6da7bcf8eb6e677e71d3a25d72e5e36daed29b69895809ebbfc","downloaded_from":"2026-09-10T01:29:57.392Z","last_downloaded_at":"2026-09-10T01:29:57.392Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481411","source_sha256":"4f3669247e9970c32dfcc97ece0dafb0078be8c423067041d275f0e294a0c0bc"}},{"citation":"810-20-25-6","para":"25-6","html":"
Paragraph superseded by Accounting Standards Update No. 2015-02.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:afcca011800c90a0c3f11c6b98678d6beab3f05371f75d492760618328a15243","downloaded_from":"2026-09-10T01:29:57.392Z","last_downloaded_at":"2026-09-10T01:29:57.392Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481411","source_sha256":"4f3669247e9970c32dfcc97ece0dafb0078be8c423067041d275f0e294a0c0bc"}},{"citation":"810-20-25-7","para":"25-7","html":"
Paragraph superseded by Accounting Standards Update No. 2015-02.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2fd65179e2abb8002eaf18b10a9d4d4bc81401a04d865f8b3739e9edfd4c73a2","downloaded_from":"2026-09-10T01:29:57.392Z","last_downloaded_at":"2026-09-10T01:29:57.392Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481411","source_sha256":"4f3669247e9970c32dfcc97ece0dafb0078be8c423067041d275f0e294a0c0bc"}},{"citation":"810-20-25-8","para":"25-8","html":"
Paragraph superseded by Accounting Standards Update No. 2015-02.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1a3e41c04690fd7fb8f1d502c6ab485c286a61ae62f0c5b818ed59e43b1e7f2e","downloaded_from":"2026-09-10T01:29:57.392Z","last_downloaded_at":"2026-09-10T01:29:57.392Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481411","source_sha256":"4f3669247e9970c32dfcc97ece0dafb0078be8c423067041d275f0e294a0c0bc"}},{"citation":"810-20-25-9","para":"25-9","html":"
Paragraph superseded by Accounting Standards Update No. 2015-02.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e564af5de4b9a62865dbda7cf4d3353dd5905faa3e541999a134390312196a0f","downloaded_from":"2026-09-10T01:29:57.392Z","last_downloaded_at":"2026-09-10T01:29:57.392Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481411","source_sha256":"4f3669247e9970c32dfcc97ece0dafb0078be8c423067041d275f0e294a0c0bc"}},{"citation":"810-20-25-10","para":"25-10","html":"
Paragraph superseded by Accounting Standards Update No. 2015-02.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cae56c37810c939a79c0007075e6f2587a3a494a5bb35ff23bd16d28577bb662","downloaded_from":"2026-09-10T01:29:57.392Z","last_downloaded_at":"2026-09-10T01:29:57.392Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481411","source_sha256":"4f3669247e9970c32dfcc97ece0dafb0078be8c423067041d275f0e294a0c0bc"}},{"citation":"810-20-25-11","para":"25-11","html":"
Paragraph superseded by Accounting Standards Update No. 2015-02.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cf4ada015b84e9f6e44c78fe15215252c383bc6e75d20da3a6dafce815a42320","downloaded_from":"2026-09-10T01:29:57.392Z","last_downloaded_at":"2026-09-10T01:29:57.392Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481411","source_sha256":"4f3669247e9970c32dfcc97ece0dafb0078be8c423067041d275f0e294a0c0bc"}},{"citation":"810-20-25-12","para":"25-12","html":"
Paragraph superseded by Accounting Standards Update No. 2015-02.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bdeff96d8c31195de53f79778ff538496d7bb16ba8a85d961e6a6f09cf2c9abf","downloaded_from":"2026-09-10T01:29:57.392Z","last_downloaded_at":"2026-09-10T01:29:57.392Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481411","source_sha256":"4f3669247e9970c32dfcc97ece0dafb0078be8c423067041d275f0e294a0c0bc"}},{"citation":"810-20-25-13","para":"25-13","html":"
Paragraph superseded by Accounting Standards Update No. 2015-02.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0f1a0bbbaae1629ab00d0c1e9bc0d68804b34ed13eb3e667a23f920f2d1b5540","downloaded_from":"2026-09-10T01:29:57.392Z","last_downloaded_at":"2026-09-10T01:29:57.392Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481411","source_sha256":"4f3669247e9970c32dfcc97ece0dafb0078be8c423067041d275f0e294a0c0bc"}},{"citation":"810-20-25-14","para":"25-14","html":"
Paragraph superseded by Accounting Standards Update No. 2015-02.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0941cbadaa07e4992dd3eb2b1bd4c2971d1ed933aeb69602f3007006c3b1850e","downloaded_from":"2026-09-10T01:29:57.392Z","last_downloaded_at":"2026-09-10T01:29:57.392Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481411","source_sha256":"4f3669247e9970c32dfcc97ece0dafb0078be8c423067041d275f0e294a0c0bc"}},{"citation":"810-20-25-15","para":"25-15","html":"
Paragraph superseded by Accounting Standards Update No. 2015-02.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7fb9d4b971f58224f620545745b0aa7111507d07d32777ece472c2c9f1c8b1fd","downloaded_from":"2026-09-10T01:29:57.392Z","last_downloaded_at":"2026-09-10T01:29:57.392Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481411","source_sha256":"4f3669247e9970c32dfcc97ece0dafb0078be8c423067041d275f0e294a0c0bc"}},{"citation":"810-20-25-16","para":"25-16","html":"
Paragraph superseded by Accounting Standards Update No. 2015-02.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9543f41b8e711c49355c9dfc46de995364c3f257a851ac04d300050cb3579ade","downloaded_from":"2026-09-10T01:29:57.392Z","last_downloaded_at":"2026-09-10T01:29:57.392Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481411","source_sha256":"4f3669247e9970c32dfcc97ece0dafb0078be8c423067041d275f0e294a0c0bc"}},{"citation":"810-20-25-17","para":"25-17","html":"
Paragraph superseded by Accounting Standards Update No. 2015-02.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ce7c4a55b569a80a8de7371cc4796d8e46ef48136b4850412a8dbcf3ba3e941","downloaded_from":"2026-09-10T01:29:57.392Z","last_downloaded_at":"2026-09-10T01:29:57.392Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481411","source_sha256":"4f3669247e9970c32dfcc97ece0dafb0078be8c423067041d275f0e294a0c0bc"}},{"citation":"810-20-25-18","para":"25-18","html":"
Paragraph superseded by Accounting Standards Update No. 2015-02.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d095b72ac1834f9638637e59f3f771037f6aeca32a5a6518ca7d89cb0ca8f9a7","downloaded_from":"2026-09-10T01:29:57.392Z","last_downloaded_at":"2026-09-10T01:29:57.392Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481411","source_sha256":"4f3669247e9970c32dfcc97ece0dafb0078be8c423067041d275f0e294a0c0bc"}},{"citation":"810-20-25-19","para":"25-19","html":"
Paragraph superseded by Accounting Standards Update No. 2015-02.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7caa65c238464a1523e6c74092d797e8c3c238b8550773bc19c141ec712ceb1f","downloaded_from":"2026-09-10T01:29:57.392Z","last_downloaded_at":"2026-09-10T01:29:57.392Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481411","source_sha256":"4f3669247e9970c32dfcc97ece0dafb0078be8c423067041d275f0e294a0c0bc"}},{"citation":"810-20-25-20","para":"25-20","html":"
Paragraph superseded by Accounting Standards Update No. 2015-02.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08acb3f1245d8158231c61828e63bb3968a9e16d59b5940ce382f177538c354a","downloaded_from":"2026-09-10T01:29:57.392Z","last_downloaded_at":"2026-09-10T01:29:57.392Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481411","source_sha256":"4f3669247e9970c32dfcc97ece0dafb0078be8c423067041d275f0e294a0c0bc"}},{"citation":"810-20-25-21","para":"25-21","html":"
Paragraph superseded by Accounting Standards Update No. 2015-02.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d45584f0458d9d04fe8afa757402116c2218aaf14d52c144579d91e7f92ec2ae","downloaded_from":"2026-09-10T01:29:57.392Z","last_downloaded_at":"2026-09-10T01:29:57.392Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481411","source_sha256":"4f3669247e9970c32dfcc97ece0dafb0078be8c423067041d275f0e294a0c0bc"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e40cc10f2ae29c38fce48936968eec69cb5ee0f2d085271fa68dcc4e30203995","downloaded_from":"2026-09-10T01:29:57.392Z","last_downloaded_at":"2026-09-10T01:29:57.392Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481411","source_sha256":"4f3669247e9970c32dfcc97ece0dafb0078be8c423067041d275f0e294a0c0bc"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a770090747248bc0fb953dd7808ba762bbcbc24f26ab7bf0b8d5a38c08d98c4","downloaded_from":"2026-09-10T01:29:57.392Z","last_downloaded_at":"2026-09-10T01:29:57.392Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481411","source_sha256":"4f3669247e9970c32dfcc97ece0dafb0078be8c423067041d275f0e294a0c0bc"}},{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"810-20-45-1","para":"45-1","html":"
Paragraph superseded by Accounting Standards Update No. 2015-02.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:111dac7700d1736ff617c10e07fe140ee5dd6bec85bdf0f3aa334600bdeae7f3","downloaded_from":"2026-09-10T01:30:00.597Z","last_downloaded_at":"2026-09-10T01:30:00.597Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481382","source_sha256":"96cd0d697295267c15a3696a98c20a061bfd1d18194127220ad065ec05a6c7cf"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08d117bfaa7fac516b852b1654bcb3a9fce631a89e253012bfaea28b7906d2a7","downloaded_from":"2026-09-10T01:30:00.597Z","last_downloaded_at":"2026-09-10T01:30:00.597Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481382","source_sha256":"96cd0d697295267c15a3696a98c20a061bfd1d18194127220ad065ec05a6c7cf"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aca66437dc2aa6d2e4924f90aaf9c8917c82a9c68d3eb70478e5bf96d6ce4de5","downloaded_from":"2026-09-10T01:30:00.597Z","last_downloaded_at":"2026-09-10T01:30:00.597Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481382","source_sha256":"96cd0d697295267c15a3696a98c20a061bfd1d18194127220ad065ec05a6c7cf"}},{"number":"55","label":"55 Implementation Guidance and Illustrations","anchor":"55-implementation-guidance-and-illustrations","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"810-20-55-1","para":"55-1","html":"
Paragraph superseded by Accounting Standards Update No. 2015-02.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3dad0056de116f08fcc39f4030b3d5557c0163b10987d697c14f025678aa7540","downloaded_from":"2026-09-10T01:30:03.342Z","last_downloaded_at":"2026-09-10T01:30:03.342Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481354","source_sha256":"fd10a302ad9216316ed31b98151e2b1b24209d7d08d4d5b560275e7c780088f5"}},{"citation":"810-20-55-2","para":"55-2","html":"
Paragraph superseded by Accounting Standards Update No. 2015-02.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:73cc920d04a492673231765b35ee95db1618d493d07c26ae6983525cdcec8caf","downloaded_from":"2026-09-10T01:30:03.342Z","last_downloaded_at":"2026-09-10T01:30:03.342Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481354","source_sha256":"fd10a302ad9216316ed31b98151e2b1b24209d7d08d4d5b560275e7c780088f5"}},{"citation":"810-20-55-3","para":"55-3","html":"
Paragraph superseded by Accounting Standards Update No. 2015-02.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4624c8f0962dac1798e041c1c2c51fbecd499deeee7e106c1c4e909c96865fa6","downloaded_from":"2026-09-10T01:30:03.342Z","last_downloaded_at":"2026-09-10T01:30:03.342Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481354","source_sha256":"fd10a302ad9216316ed31b98151e2b1b24209d7d08d4d5b560275e7c780088f5"}},{"citation":"810-20-55-4","para":"55-4","html":"
Paragraph superseded by Accounting Standards Update No. 2015-02.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4cb9bfb7756f9b1b3037e2860f53dc38fc2a8e67cdbac75676090e2caf8486b2","downloaded_from":"2026-09-10T01:30:03.342Z","last_downloaded_at":"2026-09-10T01:30:03.342Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481354","source_sha256":"fd10a302ad9216316ed31b98151e2b1b24209d7d08d4d5b560275e7c780088f5"}},{"citation":"810-20-55-5","para":"55-5","html":"
Paragraph superseded by Accounting Standards Update No. 2015-02.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:adee66a2465bdfd826a9cffdaec2a665ddc9bdca80cf1cd444e63a3530bcb4e0","downloaded_from":"2026-09-10T01:30:03.342Z","last_downloaded_at":"2026-09-10T01:30:03.342Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481354","source_sha256":"fd10a302ad9216316ed31b98151e2b1b24209d7d08d4d5b560275e7c780088f5"}},{"citation":"810-20-55-6","para":"55-6","html":"
Paragraph superseded by Accounting Standards Update No. 2015-02.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c488783679c6a8b580e2dca2113999e633d93cdac51d7cd67a505301e2fcf1b5","downloaded_from":"2026-09-10T01:30:03.342Z","last_downloaded_at":"2026-09-10T01:30:03.342Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481354","source_sha256":"fd10a302ad9216316ed31b98151e2b1b24209d7d08d4d5b560275e7c780088f5"}},{"citation":"810-20-55-7","para":"55-7","html":"
Paragraph superseded by Accounting Standards Update No. 2015-02.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c395f840423fdd315614eb8c5ddcf6c573aa46679bc66a689c57667658e1c8e","downloaded_from":"2026-09-10T01:30:03.342Z","last_downloaded_at":"2026-09-10T01:30:03.342Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481354","source_sha256":"fd10a302ad9216316ed31b98151e2b1b24209d7d08d4d5b560275e7c780088f5"}},{"citation":"810-20-55-8","para":"55-8","html":"
Paragraph superseded by Accounting Standards Update No. 2015-02.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5ac317ab865899283128ffc273eeba56c6c27684dcd960590a8c481d4940e83e","downloaded_from":"2026-09-10T01:30:03.342Z","last_downloaded_at":"2026-09-10T01:30:03.342Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481354","source_sha256":"fd10a302ad9216316ed31b98151e2b1b24209d7d08d4d5b560275e7c780088f5"}},{"citation":"810-20-55-9","para":"55-9","html":"
Paragraph superseded by Accounting Standards Update No. 2015-02.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5947c4b00c7a456a56328b96864d42a7065d2d08c924f7d91371056f0e28f1a6","downloaded_from":"2026-09-10T01:30:03.342Z","last_downloaded_at":"2026-09-10T01:30:03.342Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481354","source_sha256":"fd10a302ad9216316ed31b98151e2b1b24209d7d08d4d5b560275e7c780088f5"}},{"citation":"810-20-55-10","para":"55-10","html":"
Paragraph superseded by Accounting Standards Update No. 2015-02.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e04dedfda002b981043648afd362c9d317289bff9f5ecca47983801d9660d8c2","downloaded_from":"2026-09-10T01:30:03.342Z","last_downloaded_at":"2026-09-10T01:30:03.342Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481354","source_sha256":"fd10a302ad9216316ed31b98151e2b1b24209d7d08d4d5b560275e7c780088f5"}},{"citation":"810-20-55-11","para":"55-11","html":"
Paragraph superseded by Accounting Standards Update No. 2015-02.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6f14f9e6ffac6b0dbb2ea152e556b533fe404897dc6df81d41bf06b3481d4129","downloaded_from":"2026-09-10T01:30:03.342Z","last_downloaded_at":"2026-09-10T01:30:03.342Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481354","source_sha256":"fd10a302ad9216316ed31b98151e2b1b24209d7d08d4d5b560275e7c780088f5"}},{"citation":"810-20-55-12","para":"55-12","html":"
Paragraph superseded by Accounting Standards Update No. 2015-02.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fa3e5ad5cd3fc66ec4ab5babadaba0b4e3f1e21fc8dbc9aa188970da4ec37b96","downloaded_from":"2026-09-10T01:30:03.342Z","last_downloaded_at":"2026-09-10T01:30:03.342Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481354","source_sha256":"fd10a302ad9216316ed31b98151e2b1b24209d7d08d4d5b560275e7c780088f5"}},{"citation":"810-20-55-13","para":"55-13","html":"
Paragraph superseded by Accounting Standards Update No. 2015-02.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:883b9fa91dfc3452b2351c2799c88495aa0d39ed83aef4302548b1b638409f7e","downloaded_from":"2026-09-10T01:30:03.342Z","last_downloaded_at":"2026-09-10T01:30:03.342Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481354","source_sha256":"fd10a302ad9216316ed31b98151e2b1b24209d7d08d4d5b560275e7c780088f5"}},{"citation":"810-20-55-14","para":"55-14","html":"
Paragraph superseded by Accounting Standards Update No. 2015-02.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a1beb46942c091ffe9f6b8fdc99e2c2239defd870511f183413564e52681d289","downloaded_from":"2026-09-10T01:30:03.342Z","last_downloaded_at":"2026-09-10T01:30:03.342Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481354","source_sha256":"fd10a302ad9216316ed31b98151e2b1b24209d7d08d4d5b560275e7c780088f5"}},{"citation":"810-20-55-15","para":"55-15","html":"
Paragraph superseded by Accounting Standards Update No. 2015-02.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f0e8ddfee6601e440560177a185f6ef79893f7927d47ed163fd797f754455b10","downloaded_from":"2026-09-10T01:30:03.342Z","last_downloaded_at":"2026-09-10T01:30:03.342Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481354","source_sha256":"fd10a302ad9216316ed31b98151e2b1b24209d7d08d4d5b560275e7c780088f5"}},{"citation":"810-20-55-16","para":"55-16","html":"
Paragraph superseded by Accounting Standards Update No. 2015-02.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e665a4434711ffa845c167fb191f5fe3c3f04a6c0be24fe3962aa476ecb04318","downloaded_from":"2026-09-10T01:30:03.342Z","last_downloaded_at":"2026-09-10T01:30:03.342Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481354","source_sha256":"fd10a302ad9216316ed31b98151e2b1b24209d7d08d4d5b560275e7c780088f5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9714f60b4f9bece3faceecad3fa621f1fb12c13ea9a73daab8e71c0e85adcbf9","downloaded_from":"2026-09-10T01:30:03.342Z","last_downloaded_at":"2026-09-10T01:30:03.342Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481354","source_sha256":"fd10a302ad9216316ed31b98151e2b1b24209d7d08d4d5b560275e7c780088f5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:056c4b2c7094607e78be5fc0366ebb2c5badbc954767fd23720093173261a9c6","downloaded_from":"2026-09-10T01:30:03.342Z","last_downloaded_at":"2026-09-10T01:30:03.342Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481354","source_sha256":"fd10a302ad9216316ed31b98151e2b1b24209d7d08d4d5b560275e7c780088f5"}}],"enrichment":{"summary":"ASC 810-20 formerly provided the consolidation model for limited partnerships and similar entities, addressing when a general partner controls a limited partnership (the \"kick-out rights\"/substantive participating rights analysis) and must consolidate it. Every paragraph in the subtopic — Sections 05, 15, 25, 45, and 55 — was superseded by ASU 2015-02 (Amendments to the Consolidation Analysis). Limited partnerships and similar entities are now evaluated under the general variable interest entity and voting interest models in Subtopic 810-10 and, for equity method purposes, 323-30.","key_points":["Every paragraph of ASC 810-20 (05-1 through 05-2, 15-1 through 15-3, 25-1 through 25-21, 45-1, and 55-1 through 55-16) is marked 'Paragraph superseded by Accounting Standards Update No. 2015-02.'","Because no substantive guidance remains, ASC 810-20 imposes no current recognition, presentation, or disclosure requirements and cannot be cited as authoritative support.","ASU 2015-02 eliminated the separate general-partner consolidation model and folded limited partnerships and similar entities into the single consolidation analysis in Subtopic 810-10.","Under current guidance, a reporting entity first applies the variable interest entity model in 810-10 (including the power and economics primary-beneficiary tests) and, only if the entity is not a VIE, the voting interest model.","The concepts formerly housed here — kick-out rights and substantive participating rights held by limited partners — survive as defined terms used within the 810-10 analysis.","Historical financial statements for periods before adoption of ASU 2015-02 may still reflect conclusions reached under the superseded 810-20 guidance."],"categories":["Consolidation","Transition and effective dates","Presentation"],"audience_level":"intermediate","student_note":"This subtopic is an empty shell: knowing it was wholly superseded by ASU 2015-02 is the point. The common mistake is citing the old rule that a general partner is presumed to control a limited partnership; today the partnership must first be run through the VIE analysis in 810-10.","related_topics":["810-10","323-30","810-30","970-810","958-810"],"key_concepts":["limited partnership consolidation","general partner control","kick-out rights","substantive participating rights","variable interest entity","voting interest model","superseded guidance"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2eac7d61e84f107ecea3a555b1c6973d0efbcf6d752226da78761b570bd93ef8","downloaded_from":"2026-09-10T01:29:46.054Z","last_downloaded_at":"2026-09-10T01:30:03.342Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"810-952","title":"Franchisors","topic_title":"Consolidation","score":0.8328,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b3be66b1574e71b27c9aea109316bb0b01834ecf6fdd89d3263a313e796c9594","downloaded_from":"2026-09-10T01:32:30.134Z","last_downloaded_at":"2026-09-10T01:32:39.647Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"840-20","title":"Operating Leases","topic_title":"Leases","score":0.8301,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:29e4dc62b56a9a1d2312ddfa157252f077abf93717452e0eacb63fd2f8171138","downloaded_from":"2026-09-10T01:52:37.678Z","last_downloaded_at":"2026-09-10T01:53:07.988Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"845-985","title":"Software","topic_title":"Nonmonetary Transactions","score":0.8197,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:52d100763d2fb68e1012230b33dbcee147621a02ab779de5ffb299be78752726","downloaded_from":"2026-09-10T02:00:42.907Z","last_downloaded_at":"2026-09-10T02:00:58.482Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"810-915","title":"Development Stage Entities","topic_title":"Consolidation","score":0.8152,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f3be8dd17d8a2d37b037491f295cef98d78ec1760c3c61c2689de2560123c07b","downloaded_from":"2026-09-10T01:30:44.132Z","last_downloaded_at":"2026-09-10T01:30:55.736Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"840-40","title":"Sale-Leaseback Transactions","topic_title":"Leases","score":0.8119,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f2ebc1924c2a0a4a36481da0fca02bef0eb8c5a877544d89f0f15b9fbeab4093","downloaded_from":"2026-09-10T01:53:55.811Z","last_downloaded_at":"2026-09-10T01:54:30.575Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"840-30","title":"Capital Leases","topic_title":"Leases","score":0.7967,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c53962fc760a0cd888c445ef68b28d3db498d02df148022fb20eda53e8c3f32c","downloaded_from":"2026-09-10T01:53:10.688Z","last_downloaded_at":"2026-09-10T01:53:53.488Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}],"prev":{"number":"810-10","title":"Overall","topic_title":"Consolidation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3cf6c127c10199683c1036e44dc214bfd4956a61aa93e341cdbae0df99f72dbc","downloaded_from":"2026-09-10T01:28:43.316Z","last_downloaded_at":"2026-09-10T01:29:44.246Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"next":{"number":"810-30","title":"Research and Development Arrangements","topic_title":"Consolidation","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:97b0054025dbefaaa2a2402a221d0be43c8d7d33eefb1434900c17fdd0f10de7","downloaded_from":"2026-09-10T01:30:05.404Z","last_downloaded_at":"2026-09-10T01:30:33.354Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4521c219673e3e9a37b03f85ec5079de34a13a6976eb0ecdc3968b2595d32992","downloaded_from":"2026-09-10T01:29:46.054Z","last_downloaded_at":"2026-09-10T01:30:03.342Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}