{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/835/10/#60-relationships","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.","topic":"835","topic_title":"Interest","subtopic":"835-10","subtopic_title":"Overall","section":{"number":"60","label":"60 Relationships","anchor":"60-relationships","is_sec":false,"groups":[{"block":null,"heading":"Presentation of Financial Statements","paragraphs":[{"citation":"835-10-60-1","para":"60-1","html":"
For guidance on the allocation of interest to discontinued operations, see paragraphs
","snippet":"For guidance on the allocation of interest to discontinued operations, see paragraphs 205-20-45-6 through 45-8.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c3eba22a3166bd7e9870637f1ff84b8d7e9ba363ba9dc8fb524ae857d57a099","downloaded_from":"2026-09-10T01:48:49.212Z","last_downloaded_at":"2026-09-10T01:48:49.212Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483090","source_sha256":"1bb130800dca636587045f19589b3849b1c3d49cdbe76fb37677a42772b9a20f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2a6a1373971f5b6ebd9b1b258e790ab1d1125117539990765d98aaf9da43f393","downloaded_from":"2026-09-10T01:48:49.212Z","last_downloaded_at":"2026-09-10T01:48:49.212Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483090","source_sha256":"1bb130800dca636587045f19589b3849b1c3d49cdbe76fb37677a42772b9a20f"}},{"block":null,"heading":"Receivables","paragraphs":[{"citation":"835-10-60-2","para":"60-2","html":"
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-13.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d0d54e9dd698593841325f42cd531b4a3f11e0204daf4e5a14b8bd1f629576bf","downloaded_from":"2026-09-10T01:48:49.212Z","last_downloaded_at":"2026-09-10T01:48:49.212Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483090","source_sha256":"1bb130800dca636587045f19589b3849b1c3d49cdbe76fb37677a42772b9a20f"}},{"citation":"835-10-60-3","para":"60-3","html":"
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-13.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dbabc3e3d07bd7175cd2a13865420ba3262fcd8d5588f794575a875dade4a950","downloaded_from":"2026-09-10T01:48:49.212Z","last_downloaded_at":"2026-09-10T01:48:49.212Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483090","source_sha256":"1bb130800dca636587045f19589b3849b1c3d49cdbe76fb37677a42772b9a20f"}},{"citation":"835-10-60-4","para":"60-4","html":"
For guidance on the recognition of loan origination fees and costs and commitment fees and costs and the effect on the yield of the related loan, see Section 310-20-35.
","snippet":"For guidance on the recognition of loan origination fees and costs and commitment fees and costs and the effect on the yield of the related loan, see Section 310-20-35.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:691b608e3433f69acdcdfa76e88522b50cc02299940903e6c9a05f5ad7ea78e8","downloaded_from":"2026-09-10T01:48:49.212Z","last_downloaded_at":"2026-09-10T01:48:49.212Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483090","source_sha256":"1bb130800dca636587045f19589b3849b1c3d49cdbe76fb37677a42772b9a20f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8d44eacaef0a560b3ff20d214fb5e239a57674b18fe0c38e0321c17f16b72636","downloaded_from":"2026-09-10T01:48:49.212Z","last_downloaded_at":"2026-09-10T01:48:49.212Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483090","source_sha256":"1bb130800dca636587045f19589b3849b1c3d49cdbe76fb37677a42772b9a20f"}},{"block":null,"heading":"Investments—Debt Securities","paragraphs":[{"citation":"835-10-60-5","para":"60-5","html":"
For guidance on recognition of interest income on investments in debt securities, see paragraph 320-10-35-4.
","snippet":"For guidance on recognition of interest income on investments in debt securities, see paragraph 320-10-35-4.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8c7a5472f1a90cc263ec0dad4f3101e74250150883c41ba4c3dc2432baa6eafe","downloaded_from":"2026-09-10T01:48:49.212Z","last_downloaded_at":"2026-09-10T01:48:49.212Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483090","source_sha256":"1bb130800dca636587045f19589b3849b1c3d49cdbe76fb37677a42772b9a20f"}},{"citation":"835-10-60-6","para":"60-6","html":"
For guidance on recognition of interest income on structured notes, see paragraph 320-10-35-38.
","snippet":"For guidance on recognition of interest income on structured notes, see paragraph 320-10-35-38.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:68305679b5fe755ac618796c561a0b4d644fb137417a470a05f0130919a64ec1","downloaded_from":"2026-09-10T01:48:49.212Z","last_downloaded_at":"2026-09-10T01:48:49.212Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483090","source_sha256":"1bb130800dca636587045f19589b3849b1c3d49cdbe76fb37677a42772b9a20f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eb4ee6b32cff42cd9dd046ac073c351852c196ce2a056d550ec113e53e0b6d9e","downloaded_from":"2026-09-10T01:48:49.212Z","last_downloaded_at":"2026-09-10T01:48:49.212Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483090","source_sha256":"1bb130800dca636587045f19589b3849b1c3d49cdbe76fb37677a42772b9a20f"}},{"block":null,"heading":"Investments—Equity Securities","paragraphs":[{"citation":"835-10-60-6A","para":"60-6A","html":"
For guidance on recognition of dividend income on investments in equity securities, see paragraph 321-10-35-6.
","snippet":"For guidance on recognition of dividend income on investments in equity securities, see paragraph 321-10-35-6.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4252b95b93fcd441d54a1c26d484b8b2de94cb4d38cba34d18284674cd004a7f","downloaded_from":"2026-09-10T01:48:49.212Z","last_downloaded_at":"2026-09-10T01:48:49.212Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483090","source_sha256":"1bb130800dca636587045f19589b3849b1c3d49cdbe76fb37677a42772b9a20f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6f638b7755ae4b16ddf9a340118d438aec13a3da6771226888a3ca81e9976541","downloaded_from":"2026-09-10T01:48:49.212Z","last_downloaded_at":"2026-09-10T01:48:49.212Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483090","source_sha256":"1bb130800dca636587045f19589b3849b1c3d49cdbe76fb37677a42772b9a20f"}},{"block":null,"heading":"Investments—Other","paragraphs":[{"citation":"835-10-60-7","para":"60-7","html":"
For guidance on accounting for a transferor's interests in securitized transactions accounted for as sales (see Topic 860) and purchased beneficial interests, see Subtopic 325-40.
","snippet":"For guidance on accounting for a transferor's interests in securitized transactions accounted for as sales (see Topic 860) and purchased beneficial interests, see Subtopic 325-40.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8526af8756a3563951f34a27092b769375af2ba2c8e912663bf964c60116f4ad","downloaded_from":"2026-09-10T01:48:49.212Z","last_downloaded_at":"2026-09-10T01:48:49.212Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483090","source_sha256":"1bb130800dca636587045f19589b3849b1c3d49cdbe76fb37677a42772b9a20f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:110c46d926123a64cb6b54c56d86c23b111a0eebc41754a8318765ef6a511014","downloaded_from":"2026-09-10T01:48:49.212Z","last_downloaded_at":"2026-09-10T01:48:49.212Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483090","source_sha256":"1bb130800dca636587045f19589b3849b1c3d49cdbe76fb37677a42772b9a20f"}},{"block":null,"heading":"Other Assets and Deferred Costs","paragraphs":[{"citation":"835-10-60-8","para":"60-8","html":"
For guidance on the recognition of changes in the carrying amount of a deposit as interest income or interest expense when an insurance contract is accounted for as a deposit, see paragraph 340-30-45-2.
","snippet":"For guidance on the recognition of changes in the carrying amount of a deposit as interest income or interest expense when an insurance contract is accounted for as a deposit, see paragraph 340-30-45-2.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:84bdaaae937bfddf1dc4597f7375ad9a9ff95c1ee671f7906e8ca58c0b70be3d","downloaded_from":"2026-09-10T01:48:49.212Z","last_downloaded_at":"2026-09-10T01:48:49.212Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483090","source_sha256":"1bb130800dca636587045f19589b3849b1c3d49cdbe76fb37677a42772b9a20f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0382d8e565bf662795b86cf3fea33dd66a382c499d58c323040ba3417353d98e","downloaded_from":"2026-09-10T01:48:49.212Z","last_downloaded_at":"2026-09-10T01:48:49.212Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483090","source_sha256":"1bb130800dca636587045f19589b3849b1c3d49cdbe76fb37677a42772b9a20f"}},{"block":null,"heading":"Debt","paragraphs":[{"citation":"835-10-60-9","para":"60-9","html":"
For guidance on the method of determining interest expense to be recognized for increasing-rate debt, see paragraphs
","snippet":"For guidance on the method of determining interest expense to be recognized for increasing-rate debt, see paragraphs 470-10-35-1 through 35-2.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f1229af67085806325ef69869c3e2526cd3606f43dbd7d8c729e6fadb9e55902","downloaded_from":"2026-09-10T01:48:49.212Z","last_downloaded_at":"2026-09-10T01:48:49.212Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483090","source_sha256":"1bb130800dca636587045f19589b3849b1c3d49cdbe76fb37677a42772b9a20f"}},{"citation":"835-10-60-10","para":"60-10","html":"
For guidance on whether interest should be accrued or imputed to the date of conversion of a debt instrument to an equity instrument where the terms provide that accrued but unpaid interest at the date of the conversion is forfeited by the debt holder, see paragraph 470-20-35-11.
","snippet":"For guidance on whether interest should be accrued or imputed to the date of conversion of a debt instrument to an equity instrument where the terms provide that accrued but unpaid interest at the date of the conversion …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a132c0743a28012029cf7970ee21599130d3304bf49f5dd3117faa18c4f8d53d","downloaded_from":"2026-09-10T01:48:49.212Z","last_downloaded_at":"2026-09-10T01:48:49.212Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483090","source_sha256":"1bb130800dca636587045f19589b3849b1c3d49cdbe76fb37677a42772b9a20f"}},{"citation":"835-10-60-11","para":"60-11","html":"
For guidance on a debtor's accounting for a modification or exchange of debt instruments, see Section 470-50-40.
","snippet":"For guidance on a debtor's accounting for a modification or exchange of debt instruments, see Section 470-50-40.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:acba17ba003a1c8aac09c1109346a5693adee1fe8d581d36906a394b5b5d5e46","downloaded_from":"2026-09-10T01:48:49.212Z","last_downloaded_at":"2026-09-10T01:48:49.212Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483090","source_sha256":"1bb130800dca636587045f19589b3849b1c3d49cdbe76fb37677a42772b9a20f"}},{"citation":"835-10-60-12","para":"60-12","html":"
For guidance on the recognition of interest expense on a payable restructured in a troubled debt restructuring, see paragraphs
","snippet":"For guidance on the recognition of interest expense on a payable restructured in a troubled debt restructuring, see paragraphs 470-60-35-5 through 35-6.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7f274e2bccd32373fd9adc2222b9f4476d91145eedd573c022e879f9181f743e","downloaded_from":"2026-09-10T01:48:49.212Z","last_downloaded_at":"2026-09-10T01:48:49.212Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483090","source_sha256":"1bb130800dca636587045f19589b3849b1c3d49cdbe76fb37677a42772b9a20f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b00ff625633558057059fbbd6c2007705f8214fd7381c1f90604362fdbc94530","downloaded_from":"2026-09-10T01:48:49.212Z","last_downloaded_at":"2026-09-10T01:48:49.212Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483090","source_sha256":"1bb130800dca636587045f19589b3849b1c3d49cdbe76fb37677a42772b9a20f"}},{"block":null,"heading":"Distinguishing Liabilities from Equity","paragraphs":[{"citation":"835-10-60-13","para":"60-13","html":"
For guidance on the recognition of interest cost on forward contracts that require physical settlement by repurchase of a fixed number of the issuer's equity shares in exchange for cash, see paragraph 480-10-35-3.
","snippet":"For guidance on the recognition of interest cost on forward contracts that require physical settlement by repurchase of a fixed number of the issuer's equity shares in exchange for cash, see paragraph 480-10-35-3.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cfe58b054c8c2ef017000d0e80c86942670dc6131b2aa67461aab7c2d11aeea0","downloaded_from":"2026-09-10T01:48:49.212Z","last_downloaded_at":"2026-09-10T01:48:49.212Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483090","source_sha256":"1bb130800dca636587045f19589b3849b1c3d49cdbe76fb37677a42772b9a20f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2bbee6b25e84d197e652b388ba11c2edf17cb71cdf7f004b2030b0c1fef89e5a","downloaded_from":"2026-09-10T01:48:49.212Z","last_downloaded_at":"2026-09-10T01:48:49.212Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483090","source_sha256":"1bb130800dca636587045f19589b3849b1c3d49cdbe76fb37677a42772b9a20f"}},{"block":null,"heading":"Income Taxes","paragraphs":[{"citation":"835-10-60-14","para":"60-14","html":"
For recognition and measurement requirements for the accrual of interest on unrecognized tax benefits and for guidance on the recognition of interest expense when the tax law requires interest to be paid on an underpayment of income taxes, see paragraph 740-10-25-56.
","snippet":"For recognition and measurement requirements for the accrual of interest on unrecognized tax benefits and for guidance on the recognition of interest expense when the tax law requires interest to be paid on an underpayme…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c4f31d9081002f56a68405e9b378e23b905d2fff211e73c804d8dc45925f2fbb","downloaded_from":"2026-09-10T01:48:49.212Z","last_downloaded_at":"2026-09-10T01:48:49.212Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483090","source_sha256":"1bb130800dca636587045f19589b3849b1c3d49cdbe76fb37677a42772b9a20f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d5a5e6b5e12fb55a73a97a4595568ad3e15c94e8b0bc3c385d0488e8eabe497f","downloaded_from":"2026-09-10T01:48:49.212Z","last_downloaded_at":"2026-09-10T01:48:49.212Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483090","source_sha256":"1bb130800dca636587045f19589b3849b1c3d49cdbe76fb37677a42772b9a20f"}},{"block":null,"heading":"Derivatives and Hedging","paragraphs":[{"citation":"835-10-60-15","para":"60-15","html":"
For guidance on the accounting for embedded features that alter net interest payments on an interest-bearing host contract, see paragraphs
","snippet":"For guidance on the accounting for embedded features that alter net interest payments on an interest-bearing host contract, see paragraphs 815-15-25-26 through 25-27.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5a661527ef8c4d1a1dce37724f7efef1d76b71b9fd5f0700e2e5049b219ae7cf","downloaded_from":"2026-09-10T01:48:49.212Z","last_downloaded_at":"2026-09-10T01:48:49.212Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483090","source_sha256":"1bb130800dca636587045f19589b3849b1c3d49cdbe76fb37677a42772b9a20f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4215bae3cc086a9f967f6fb686fb7e643460624eb2700b95a7543980fad042bb","downloaded_from":"2026-09-10T01:48:49.212Z","last_downloaded_at":"2026-09-10T01:48:49.212Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483090","source_sha256":"1bb130800dca636587045f19589b3849b1c3d49cdbe76fb37677a42772b9a20f"}},{"block":null,"heading":"Not-for-Profit Entities","paragraphs":[{"citation":"835-10-60-16","para":"60-16","html":"
For guidance on the presentation of accruals of the interest element related to unconditional promises to give by donees and by donors, see paragraph 958-310-45-2.
","snippet":"For guidance on the presentation of accruals of the interest element related to unconditional promises to give by donees and by donors, see paragraph 958-310-45-2.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6aeda68dd22a0df06cb662e2b3b39314b2ab0791e2649669b5ffd2c6f1fd511e","downloaded_from":"2026-09-10T01:48:49.212Z","last_downloaded_at":"2026-09-10T01:48:49.212Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483090","source_sha256":"1bb130800dca636587045f19589b3849b1c3d49cdbe76fb37677a42772b9a20f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:69e4bf136a5b276eae80820301c3260bfa0a816d08c478763f3296c469744f2e","downloaded_from":"2026-09-10T01:48:49.212Z","last_downloaded_at":"2026-09-10T01:48:49.212Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483090","source_sha256":"1bb130800dca636587045f19589b3849b1c3d49cdbe76fb37677a42772b9a20f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f2644d145f8515a55485d38b7f63e9e8e1276dfaef1f7e54695456689ca8333b","downloaded_from":"2026-09-10T01:48:49.212Z","last_downloaded_at":"2026-09-10T01:48:49.212Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483090","source_sha256":"1bb130800dca636587045f19589b3849b1c3d49cdbe76fb37677a42772b9a20f"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f2644d145f8515a55485d38b7f63e9e8e1276dfaef1f7e54695456689ca8333b","downloaded_from":"2026-09-10T01:48:49.212Z","last_downloaded_at":"2026-09-10T01:48:49.212Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483090","source_sha256":"1bb130800dca636587045f19589b3849b1c3d49cdbe76fb37677a42772b9a20f"}}