# ASC 825-10-60: Financial Instruments — Overall — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/825/10/#60-relationships)

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## ASC 825-10-60: 60 Relationships

[Read section](https://asc.understandingaccounting.org/asc/825/10/#60-relationships)

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#### Financial Services—Depository and Lending

##### [825-10-60-1](https://asc.understandingaccounting.org/asc/825/10/#825-10-60-1)

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For guidance on estimating the [fair value](https://asc.understandingaccounting.org/glossary/f/#fair-value "The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.") of deposit liabilities, see paragraph [942-470-50-1](https://asc.understandingaccounting.org/asc/470/942/#470-942-50-1).