# ASC 810-20: Consolidation — Control of Partnerships and Similar Entities Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/810/20/) 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): 2026-09-10T01:29:46.054Z to 2026-09-10T01:30:03.342Z Record version: sha256:4521c219673e3e9a37b03f85ec5079de34a13a6976eb0ecdc3968b2595d32992 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 810-20: Consolidation — Control of Partnerships and Similar Entities ### Machine-generated study aids ```json { "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 Every paragraph in the subtopic — Sections 05, 15, 25, 45, and 55 — was superseded by ASU 2015-02 (Amendments to the Consolidation Analysis).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810-20 (05-1 through 05-2, 15-1 through 15-3, 25-1 through 25-21, 45-1, and 55-1 through 55-16) is marked 'Paragraph superseded by Accounting Standards Update No. 2015-02.'", "Because no substantive guidance remains, ASC 810-20 imposes no current recognition, presentation, or disclosure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" ] } ``` Source downloaded (UTC): 2026-09-10T01:29:46.054Z to 2026-09-10T01:29:46.054Z Record version: sha256:6cb192180e23143348ed7e941d8aa948a2708331cd0667f052da8670ae0922b9 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 810-20-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/810/20/#00-status) SEC content: no ##### [810-20-00-1](https://asc.understandingaccounting.org/asc/810/20/#810-20-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:29:46.054Z to 2026-09-10T01:29:46.054Z Record version: sha256:b6ac7c71e60debe9c53840f5f4d0bdbf639cee3f054568793b46916f35b17bb1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Kick-Out Rights (1st def.)SupersededAccounting Standards Update No. 2015-0202/18/2015
Kick-Out Rights (2nd def.)SupersededAccounting Standards Update No. 2015-0202/18/2015
Ordinary Course of BusinessSupersededAccounting Standards Update No. 2015-0202/18/2015
Participating Rights (2nd def.)SupersededAccounting Standards Update No. 2015-0202/18/2015
Protective Rights (2nd def.)SupersededAccounting Standards Update No. 2015-0202/18/2015
With CauseSupersededAccounting Standards Update No. 2015-0202/18/2015
Without CauseSupersededAccounting Standards Update No. 2015-0202/18/2015
810-20-05-1SupersededAccounting Standards Update No. 2015-0202/18/2015
810-20-05-2SupersededAccounting Standards Update No. 2015-0202/18/2015
810-20-05-2AmendedAccounting Standards Update No. 2009-1712/23/2009
810-20-15-1 through 15-3
SupersededAccounting Standards Update No. 2015-0202/18/2015
810-20-25-1 through 25-21
SupersededAccounting Standards Update No. 2015-0202/18/2015
810-20-45-1SupersededAccounting Standards Update No. 2015-0202/18/2015
810-20-55-1 through 55-16
SupersededAccounting Standards Update No. 2015-0202/18/2015
Source downloaded (UTC): 2026-09-10T01:29:49.579Z to 2026-09-10T01:29:49.579Z Record version: sha256:c53880f4ae4f65213403ad8d3de3b6441594856d7e1619430aca301752110a1e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 810-20-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/810/20/#05-overview-and-background) SEC content: no ##### [810-20-05-1](https://asc.understandingaccounting.org/asc/810/20/#810-20-05-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:29:49.579Z to 2026-09-10T01:29:49.579Z Record version: sha256:ae8ef9fd694dbdecf93912f8dc366800b0a12cf8e08c5ee76e4638e8e755d490 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/). ##### [810-20-05-2](https://asc.understandingaccounting.org/asc/810/20/#810-20-05-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:29:49.579Z to 2026-09-10T01:29:49.579Z Record version: sha256:5f79d45291a806a6bf073603dc6506291b274971200fd2b969eef66431387659 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/). Source downloaded (UTC): 2026-09-10T01:29:51.594Z to 2026-09-10T01:29:51.594Z Record version: sha256:22dba4567dd9a29481670ed4262821bab5f632738573134f987634685cf7548b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 810-20-15: 15 Scope and Scope Exceptions [Read section](https://asc.understandingaccounting.org/asc/810/20/#15-scope-and-scope-exceptions) SEC content: no ##### [810-20-15-1](https://asc.understandingaccounting.org/asc/810/20/#810-20-15-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:29:51.594Z to 2026-09-10T01:29:51.594Z Record version: sha256:9fa7d99857c47677e34b748ad0cb072707704c9ce4bae2a62dd3ee2c634cb56c 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/). ##### [810-20-15-2](https://asc.understandingaccounting.org/asc/810/20/#810-20-15-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:29:51.594Z to 2026-09-10T01:29:51.594Z Record version: sha256:5a84c626af8f9997ebb68b5f9de78fb93c4a376defce1d6486f016f88ea74258 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/). ##### [810-20-15-3](https://asc.understandingaccounting.org/asc/810/20/#810-20-15-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:29:51.594Z to 2026-09-10T01:29:51.594Z Record version: sha256:84e4b8d042f0d7ca70d2ae3e7feb7011ccc2aa8cbd2c0b8a9dad4b14213a00b0 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/). 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. 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[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. 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[Paragraph superseded by Accounting Standards Update No. 2015-02](https://asc.understandingaccounting.org/updates/asu-2015-02/). ##### [810-20-25-20](https://asc.understandingaccounting.org/asc/810/20/#810-20-25-20) Pending content: no Source downloaded (UTC): 2026-09-10T01:29:57.392Z to 2026-09-10T01:29:57.392Z Record version: sha256:08acb3f1245d8158231c61828e63bb3968a9e16d59b5940ce382f177538c354a 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/). ##### [810-20-25-21](https://asc.understandingaccounting.org/asc/810/20/#810-20-25-21) Pending content: no Source downloaded (UTC): 2026-09-10T01:29:57.392Z to 2026-09-10T01:29:57.392Z Record version: sha256:d45584f0458d9d04fe8afa757402116c2218aaf14d52c144579d91e7f92ec2ae 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/). Source downloaded (UTC): 2026-09-10T01:30:00.597Z to 2026-09-10T01:30:00.597Z Record version: sha256:aca66437dc2aa6d2e4924f90aaf9c8917c82a9c68d3eb70478e5bf96d6ce4de5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 810-20-45: 45 Other Presentation Matters [Read section](https://asc.understandingaccounting.org/asc/810/20/#45-other-presentation-matters) SEC content: no ##### [810-20-45-1](https://asc.understandingaccounting.org/asc/810/20/#810-20-45-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:30:00.597Z to 2026-09-10T01:30:00.597Z Record version: sha256:111dac7700d1736ff617c10e07fe140ee5dd6bec85bdf0f3aa334600bdeae7f3 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/). Source downloaded (UTC): 2026-09-10T01:30:03.342Z to 2026-09-10T01:30:03.342Z Record version: sha256:056c4b2c7094607e78be5fc0366ebb2c5badbc954767fd23720093173261a9c6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 810-20-55: 55 Implementation Guidance and Illustrations [Read section](https://asc.understandingaccounting.org/asc/810/20/#55-implementation-guidance-and-illustrations) SEC content: no ##### [810-20-55-1](https://asc.understandingaccounting.org/asc/810/20/#810-20-55-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:30:03.342Z to 2026-09-10T01:30:03.342Z Record version: sha256:3dad0056de116f08fcc39f4030b3d5557c0163b10987d697c14f025678aa7540 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/). ##### [810-20-55-2](https://asc.understandingaccounting.org/asc/810/20/#810-20-55-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:30:03.342Z to 2026-09-10T01:30:03.342Z Record version: sha256:73cc920d04a492673231765b35ee95db1618d493d07c26ae6983525cdcec8caf 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/). ##### [810-20-55-3](https://asc.understandingaccounting.org/asc/810/20/#810-20-55-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:30:03.342Z to 2026-09-10T01:30:03.342Z Record version: sha256:4624c8f0962dac1798e041c1c2c51fbecd499deeee7e106c1c4e909c96865fa6 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/). ##### [810-20-55-4](https://asc.understandingaccounting.org/asc/810/20/#810-20-55-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:30:03.342Z to 2026-09-10T01:30:03.342Z Record version: sha256:4cb9bfb7756f9b1b3037e2860f53dc38fc2a8e67cdbac75676090e2caf8486b2 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/). ##### [810-20-55-5](https://asc.understandingaccounting.org/asc/810/20/#810-20-55-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:30:03.342Z to 2026-09-10T01:30:03.342Z Record version: sha256:adee66a2465bdfd826a9cffdaec2a665ddc9bdca80cf1cd444e63a3530bcb4e0 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/). ##### [810-20-55-6](https://asc.understandingaccounting.org/asc/810/20/#810-20-55-6) Pending content: no Source downloaded (UTC): 2026-09-10T01:30:03.342Z to 2026-09-10T01:30:03.342Z Record version: sha256:c488783679c6a8b580e2dca2113999e633d93cdac51d7cd67a505301e2fcf1b5 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/). ##### [810-20-55-7](https://asc.understandingaccounting.org/asc/810/20/#810-20-55-7) Pending content: no Source downloaded (UTC): 2026-09-10T01:30:03.342Z to 2026-09-10T01:30:03.342Z Record version: sha256:4c395f840423fdd315614eb8c5ddcf6c573aa46679bc66a689c57667658e1c8e 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/). ##### [810-20-55-8](https://asc.understandingaccounting.org/asc/810/20/#810-20-55-8) Pending content: no Source downloaded (UTC): 2026-09-10T01:30:03.342Z to 2026-09-10T01:30:03.342Z Record version: sha256:5ac317ab865899283128ffc273eeba56c6c27684dcd960590a8c481d4940e83e 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/). ##### [810-20-55-9](https://asc.understandingaccounting.org/asc/810/20/#810-20-55-9) Pending content: no Source downloaded (UTC): 2026-09-10T01:30:03.342Z to 2026-09-10T01:30:03.342Z Record version: sha256:5947c4b00c7a456a56328b96864d42a7065d2d08c924f7d91371056f0e28f1a6 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/). ##### [810-20-55-10](https://asc.understandingaccounting.org/asc/810/20/#810-20-55-10) Pending content: no Source downloaded (UTC): 2026-09-10T01:30:03.342Z to 2026-09-10T01:30:03.342Z Record version: sha256:e04dedfda002b981043648afd362c9d317289bff9f5ecca47983801d9660d8c2 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/). ##### [810-20-55-11](https://asc.understandingaccounting.org/asc/810/20/#810-20-55-11) Pending content: no Source downloaded (UTC): 2026-09-10T01:30:03.342Z to 2026-09-10T01:30:03.342Z Record version: sha256:6f14f9e6ffac6b0dbb2ea152e556b533fe404897dc6df81d41bf06b3481d4129 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/). ##### [810-20-55-12](https://asc.understandingaccounting.org/asc/810/20/#810-20-55-12) Pending content: no Source downloaded (UTC): 2026-09-10T01:30:03.342Z to 2026-09-10T01:30:03.342Z Record version: sha256:fa3e5ad5cd3fc66ec4ab5babadaba0b4e3f1e21fc8dbc9aa188970da4ec37b96 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/). ##### [810-20-55-13](https://asc.understandingaccounting.org/asc/810/20/#810-20-55-13) Pending content: no Source downloaded (UTC): 2026-09-10T01:30:03.342Z to 2026-09-10T01:30:03.342Z Record version: sha256:883b9fa91dfc3452b2351c2799c88495aa0d39ed83aef4302548b1b638409f7e 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/). ##### [810-20-55-14](https://asc.understandingaccounting.org/asc/810/20/#810-20-55-14) Pending content: no Source downloaded (UTC): 2026-09-10T01:30:03.342Z to 2026-09-10T01:30:03.342Z Record version: sha256:a1beb46942c091ffe9f6b8fdc99e2c2239defd870511f183413564e52681d289 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/). ##### [810-20-55-15](https://asc.understandingaccounting.org/asc/810/20/#810-20-55-15) Pending content: no Source downloaded (UTC): 2026-09-10T01:30:03.342Z to 2026-09-10T01:30:03.342Z Record version: sha256:f0e8ddfee6601e440560177a185f6ef79893f7927d47ed163fd797f754455b10 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/). ##### [810-20-55-16](https://asc.understandingaccounting.org/asc/810/20/#810-20-55-16) Pending content: no Source downloaded (UTC): 2026-09-10T01:30:03.342Z to 2026-09-10T01:30:03.342Z Record version: sha256:e665a4434711ffa845c167fb191f5fe3c3f04a6c0be24fe3962aa476ecb04318 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/).