{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/815/980/","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":"815-980","topic":"815","title":"Regulated Operations","area":"Broad Transactions","paragraphs":11,"summary":"ASC 815-980 addresses long-term power sales contracts, including those entered into by nonutility generators that sell power (often to rate-regulated utilities) under contracts with stated prices, formula-based prices, or a combination. The core rule is that if such a contract meets the definition of a derivative, it is marked to fair value through earnings unless designated in a qualifying hedging relationship; otherwise Topic 606 applies. Contracts that qualify for the normal purchases and normal sales scope exception in 815-10-15-13(b) are accounted for under this Section rather than as derivatives.","concepts":["long-term power sales contract","nonutility generator","regulated operations","normal purchases and normal sales scope exception","derivative definition","all-in-one hedge","fair value through earnings","embedded lease"],"categories":["Derivatives and hedging","Industry-specific","Recognition","Revenue"],"level":"advanced","topic_title":"Derivatives and Hedging","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"815-980-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
All-in-One Hedge Added Accounting Standards Update No. 2014-09 05/28/2014
Contract Added Accounting Standards Update No. 2014-09 05/28/2014
Nonutility Generators Added Accounting Standards Update No. 2014-09 05/28/2014
980-815-05-1 Added Accounting Standards Update No. 2014-09 05/28/2014
980-815-15-1 through 15-3
 Added Accounting Standards Update No. 2014-09 05/28/2014
980-815-15-3 Amended Accounting Standards Update No. 2016-02 02/25/2016
980-815-25-1 through 25-6
 Added Accounting Standards Update No. 2014-09 05/28/2014
","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nAll-in-One Hedge | Added | Accounting Standards Update No. 2014-09 | 05/28/2014 |\nContra…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db5177a611d5260a1ac30194260e59371cc80d505632e9a4e9679a5479151db3","downloaded_from":"2026-09-10T01:41:23.271Z","last_downloaded_at":"2026-09-10T01:41:23.271Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478431","source_sha256":"a86d439996fb00425ea14a28745f3e35f17de85a6c89e6513d678c466e399077"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c13a0cf5bb44b696d19d909d2f7145133e6a981854c19165664757749b6fd61","downloaded_from":"2026-09-10T01:41:23.271Z","last_downloaded_at":"2026-09-10T01:41:23.271Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478431","source_sha256":"a86d439996fb00425ea14a28745f3e35f17de85a6c89e6513d678c466e399077"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f38366abe17036885b15b3413ad31fdf02fb29619b4e3aea50d3b7249adf2a92","downloaded_from":"2026-09-10T01:41:23.271Z","last_downloaded_at":"2026-09-10T01:41:23.271Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478431","source_sha256":"a86d439996fb00425ea14a28745f3e35f17de85a6c89e6513d678c466e399077"}},{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"815-980-05-1","para":"05-1","html":"
This Subtopic provides guidance for long-term power sales contracts.
","snippet":"This Subtopic provides guidance for long-term power sales contracts.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e7fa09862298d0f0a8d22a478ee3e48b90d093f02c63c318eaf92d7f4d0f72d","downloaded_from":"2026-09-10T01:41:26.671Z","last_downloaded_at":"2026-09-10T01:41:26.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477581","source_sha256":"dd3b8cda19871936eb9c5ddec4704aa7993c225b39c7c2007ce0de331799425a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cb9305b323af859ba7573cfecf7b9cfd9cf7a58368aa8312578ae031ece8ea74","downloaded_from":"2026-09-10T01:41:26.671Z","last_downloaded_at":"2026-09-10T01:41:26.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477581","source_sha256":"dd3b8cda19871936eb9c5ddec4704aa7993c225b39c7c2007ce0de331799425a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7fde0b510976f4d9683d6c1c4d07e2e4c7ad51fa81ee1d076bf6e437ac6c512e","downloaded_from":"2026-09-10T01:41:26.671Z","last_downloaded_at":"2026-09-10T01:41:26.671Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477581","source_sha256":"dd3b8cda19871936eb9c5ddec4704aa7993c225b39c7c2007ce0de331799425a"}},{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Overall Guidance","paragraphs":[{"citation":"815-980-15-1","para":"15-1","html":"
This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic; see Section 980-10-15, with specific qualifications and exceptions noted below.
","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic; see Section 980-10-15, with specific qualifications and exceptions noted below.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:90e145a4b4a39338c9e6008b61c3fce9aa374a2fd23cb482f754854d0a1658a3","downloaded_from":"2026-09-10T01:41:29.350Z","last_downloaded_at":"2026-09-10T01:41:29.350Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477022","source_sha256":"8abd595274033131319c123346c1ed16b2b4758f6c6f9999a110b18b69a71e39"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ceeac2f0c0c7996e3d85852495ef2842f96e55bb71661d29e79a0fe0ea86b9e1","downloaded_from":"2026-09-10T01:41:29.350Z","last_downloaded_at":"2026-09-10T01:41:29.350Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477022","source_sha256":"8abd595274033131319c123346c1ed16b2b4758f6c6f9999a110b18b69a71e39"}},{"block":null,"heading":"Entities","paragraphs":[{"citation":"815-980-15-2","para":"15-2","html":"
The guidance in this Subtopic applies to nonutility generators as they provide many of the services of entities with regulated operations.
","snippet":"The guidance in this Subtopic applies to nonutility generators as they provide many of the services of entities with regulated operations.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c1a9090dcb85189d7274f3b140533d015677313b0141fab32927d585ffc6994","downloaded_from":"2026-09-10T01:41:29.350Z","last_downloaded_at":"2026-09-10T01:41:29.350Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477022","source_sha256":"8abd595274033131319c123346c1ed16b2b4758f6c6f9999a110b18b69a71e39"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:741bd50fb8a25358a5463138e3ca03d89df5ff30a9d0578a9189c9b74bf9a678","downloaded_from":"2026-09-10T01:41:29.350Z","last_downloaded_at":"2026-09-10T01:41:29.350Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477022","source_sha256":"8abd595274033131319c123346c1ed16b2b4758f6c6f9999a110b18b69a71e39"}},{"block":null,"heading":"Transactions","paragraphs":[{"citation":"815-980-15-3","para":"15-3","html":"
The scope of this Subtopic excludes long-term power supply contracts if they are within the scope of Topic 842 on leases. For the considerations required to determine whether a long-term power sales contract arrangement contains a lease, see Subtopic 842-10.
","snippet":"The scope of this Subtopic excludes long-term power supply contracts if they are within the scope of Topic 842 on leases. For the considerations required to determine whether a long-term power sales contract arrangement …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:258ef06bee1f4e2c230114771a2c1460c505828bbb27a2bc127300e4cb17a883","downloaded_from":"2026-09-10T01:41:29.350Z","last_downloaded_at":"2026-09-10T01:41:29.350Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477022","source_sha256":"8abd595274033131319c123346c1ed16b2b4758f6c6f9999a110b18b69a71e39"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:042bc77513eedbaa8740040a770d9c5585dc747e5b21d9845f519c56087a26e0","downloaded_from":"2026-09-10T01:41:29.350Z","last_downloaded_at":"2026-09-10T01:41:29.350Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477022","source_sha256":"8abd595274033131319c123346c1ed16b2b4758f6c6f9999a110b18b69a71e39"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:02f895b24e6588708835d2d0ab972b314fbec5d6703e97b0d38e965894614170","downloaded_from":"2026-09-10T01:41:29.350Z","last_downloaded_at":"2026-09-10T01:41:29.350Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477022","source_sha256":"8abd595274033131319c123346c1ed16b2b4758f6c6f9999a110b18b69a71e39"}},{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":"Long-Term Power Sales Contracts","paragraphs":[{"citation":"815-980-25-1","para":"25-1","html":"
In general, nonutility generators are not regulated and do not meet the criteria of an entity with regulated operations as provided in paragraph 980-10-15-2. However, since nonutility generators provide many of the same services as entities with regulated operations, the guidance for nonutility generators on accounting for contracts that meet the definition of a derivative is included in paragraphs
980-815-25-4 through 25-6
. That portion of this Subsection assumes the seller of power under the long-term contract does not meet the criteria for application of this Topic.
","snippet":"In general, nonutility generators are not regulated and do not meet the criteria of an entity with regulated operations as provided in paragraph 980-10-15-2. However, since nonutility generators provide many of the same …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:25158167647b95dd71f316f00b52e0c6d699add1f46842a9e2c0c742fd38dbaf","downloaded_from":"2026-09-10T01:41:34.252Z","last_downloaded_at":"2026-09-10T01:41:34.252Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477622","source_sha256":"beb24ff890972eff97472f713327ac1c4740ec60e06d7d71aaf0d039dd14454c"}},{"citation":"815-980-25-2","para":"25-2","html":"
Nonutility generators provide a significant percentage of new electric generating capacity in the United States. Some of these generating plants are built by users primarily for their own energy needs while others are built specifically to sell power, usually to rate-regulated utilities, under long-term power sales contracts. Those contracts price the power sold under a wide variety of terms and arrangements.
","snippet":"Nonutility generators provide a significant percentage of new electric generating capacity in the United States. Some of these generating plants are built by users primarily for their own energy needs while others are bu…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d3e1e862332df6265bec2324433b816a7104dcccba731ec8e1950716648e6e2b","downloaded_from":"2026-09-10T01:41:34.252Z","last_downloaded_at":"2026-09-10T01:41:34.252Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477622","source_sha256":"beb24ff890972eff97472f713327ac1c4740ec60e06d7d71aaf0d039dd14454c"}},{"citation":"815-980-25-3","para":"25-3","html":"
The long-term power sales contracts may provide for any of the following:
  1. a
    Stated prices per kilowatt hour that increase, decrease, or remain level over the term of the contract
  2. b
    Formula-based prices per kilowatt hour
  3. c
    Billings that are a combination of stated prices and formula-based prices per kilowatt hour.
","snippet":"The long-term power sales contracts may provide for any of the following:\n(a) Stated prices per kilowatt hour that increase, decrease, or remain level over the term of the contract\n(b) Formula-based prices per kilowatt h…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:96c9ca0e5860f452ccbc5f691001d5608ead44c6c0d67e3b3b1da9f4b5148879","downloaded_from":"2026-09-10T01:41:34.252Z","last_downloaded_at":"2026-09-10T01:41:34.252Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477622","source_sha256":"beb24ff890972eff97472f713327ac1c4740ec60e06d7d71aaf0d039dd14454c"}},{"citation":"815-980-25-4","para":"25-4","html":"
If a long-term power sales contract meets the definition of a derivative under Topic 815, then it would be marked to fair value through earnings, unless designated as a hedging instrument in certain types of hedging relationships. Otherwise, the guidance in Topic 606 on revenue from contracts with customers would apply. Some long-term power sales contracts that meet the definition of a derivative may qualify for the normal purchases and normal sales scope exception contained in paragraph 815-10-15-13(b), in which case the long-term power sales contract would be accounted for under this Section.
","snippet":"If a long-term power sales contract meets the definition of a derivative under Topic 815, then it would be marked to fair value through earnings, unless designated as a hedging instrument in certain types of hedging rela…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:41d36f077ac80b0d00edf40ae17867358f88bbf0fecd84b42283a6ded05e189f","downloaded_from":"2026-09-10T01:41:34.252Z","last_downloaded_at":"2026-09-10T01:41:34.252Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477622","source_sha256":"beb24ff890972eff97472f713327ac1c4740ec60e06d7d71aaf0d039dd14454c"}},{"citation":"815-980-25-5","para":"25-5","html":"
Long-term power sales contracts that are accounted for as derivatives may possibly qualify as hedging instruments in all-in-one hedges. The guidance in Section 815-10-55 may be relevant.
","snippet":"Long-term power sales contracts that are accounted for as derivatives may possibly qualify as hedging instruments in all-in-one hedges. The guidance in Section 815-10-55 may be relevant.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a4af8b088cbe6c6f125c000a985662b67a975636873fe041dbea9f9afd06c668","downloaded_from":"2026-09-10T01:41:34.252Z","last_downloaded_at":"2026-09-10T01:41:34.252Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477622","source_sha256":"beb24ff890972eff97472f713327ac1c4740ec60e06d7d71aaf0d039dd14454c"}},{"citation":"815-980-25-6","para":"25-6","html":"
For a discussion of issues involved in accounting for derivative contracts held for trading purposes and contracts involved in energy trading and risk management activities, see paragraph 815-10-45-9.
","snippet":"For a discussion of issues involved in accounting for derivative contracts held for trading purposes and contracts involved in energy trading and risk management activities, see paragraph 815-10-45-9.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a0eebb844161902a9fd40aa233f196a23ba525fb067b3603f3dcb3b952f169b7","downloaded_from":"2026-09-10T01:41:34.252Z","last_downloaded_at":"2026-09-10T01:41:34.252Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477622","source_sha256":"beb24ff890972eff97472f713327ac1c4740ec60e06d7d71aaf0d039dd14454c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:59874fc3412266e676c9121a50f5fc32c97eff1f3af452cd760de2bbf1027fa1","downloaded_from":"2026-09-10T01:41:34.252Z","last_downloaded_at":"2026-09-10T01:41:34.252Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477622","source_sha256":"beb24ff890972eff97472f713327ac1c4740ec60e06d7d71aaf0d039dd14454c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0df0092e3b8e9405d073124d977e28c5a31779ee699f40a2ce00a391587ae262","downloaded_from":"2026-09-10T01:41:34.252Z","last_downloaded_at":"2026-09-10T01:41:34.252Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477622","source_sha256":"beb24ff890972eff97472f713327ac1c4740ec60e06d7d71aaf0d039dd14454c"}}],"enrichment":{"summary":"ASC 815-980 addresses long-term power sales contracts, including those entered into by nonutility generators that sell power (often to rate-regulated utilities) under contracts with stated prices, formula-based prices, or a combination. The core rule is that if such a contract meets the definition of a derivative, it is marked to fair value through earnings unless designated in a qualifying hedging relationship; otherwise Topic 606 applies. Contracts that qualify for the normal purchases and normal sales scope exception in 815-10-15-13(b) are accounted for under this Section rather than as derivatives.","key_points":["This Subtopic provides guidance for long-term power sales contracts (815-980-05-1) and applies to nonutility generators because they provide many of the services of entities with regulated operations (815-980-15-2).","Long-term power supply contracts within the scope of Topic 842 on leases are excluded; see Subtopic 842-10 to determine whether the arrangement contains a lease (815-980-15-3).","Nonutility generators generally are not regulated and do not meet the criteria of an entity with regulated operations in paragraph 980-10-15-2, yet guidance for them is provided in paragraphs 980-815-25-4 through 25-6 (815-980-25-1).","Long-term power sales contracts may provide for stated prices per kilowatt hour that increase, decrease, or remain level, formula-based prices, or a combination of both (815-980-25-3).","A long-term power sales contract meeting the definition of a derivative is marked to fair value through earnings unless designated as a hedging instrument in certain hedging relationships; otherwise Topic 606 applies (815-980-25-4).","Contracts meeting the derivative definition may qualify for the normal purchases and normal sales scope exception in paragraph 815-10-15-13(b), in which case they are accounted for under this Section (815-980-25-4).","Long-term power sales contracts accounted for as derivatives may possibly qualify as hedging instruments in all-in-one hedges, with guidance in Section 815-10-55 potentially relevant (815-980-25-5); for trading and energy risk management activities see paragraph 815-10-45-9 (815-980-25-6)."],"categories":["Derivatives and hedging","Industry-specific","Recognition","Revenue"],"audience_level":"advanced","student_note":"This is a narrow, industry-specific bridge between the derivative rules and the utility/energy sector: the practical question is almost always whether a power contract is a lease (842), a derivative (815), a normal purchase/normal sale, or just a revenue contract (606). A common misunderstanding is assuming nonutility generators are outside this guidance because they are not rate-regulated — the Subtopic expressly extends to them.","related_topics":["980-10","815-10","842-10","606","980-815"],"key_concepts":["long-term power sales contract","nonutility generator","regulated operations","normal purchases and normal sales scope exception","derivative definition","all-in-one hedge","fair value through earnings","embedded lease"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b851bb4c2286279c109f6dab0ce4fd789226f5be0232002d8ceca7323b5e741b","downloaded_from":"2026-09-10T01:41:23.271Z","last_downloaded_at":"2026-09-10T01:41:34.252Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"980-10","title":"Overall","topic_title":"Regulated 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