# ASC 835-10-60: Interest — Overall — 60 Relationships Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/835/10/#60-relationships) 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): 2026-09-10T01:48:49.212Z to 2026-09-10T01:48:49.212Z Record version: sha256:f2644d145f8515a55485d38b7f63e9e8e1276dfaef1f7e54695456689ca8333b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 835-10-60: 60 Relationships [Read section](https://asc.understandingaccounting.org/asc/835/10/#60-relationships) SEC content: no #### Presentation of Financial Statements ##### [835-10-60-1](https://asc.understandingaccounting.org/asc/835/10/#835-10-60-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:48:49.212Z to 2026-09-10T01:48:49.212Z Record version: sha256:3c3eba22a3166bd7e9870637f1ff84b8d7e9ba363ba9dc8fb524ae857d57a099 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. For guidance on the allocation of interest to discontinued operations, see paragraphs [205-20-45-6 through 45-8](https://asc.understandingaccounting.org/asc/205/20/#205-20-45-6) . #### Receivables ##### [835-10-60-2](https://asc.understandingaccounting.org/asc/835/10/#835-10-60-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:48:49.212Z to 2026-09-10T01:48:49.212Z Record version: sha256:d0d54e9dd698593841325f42cd531b4a3f11e0204daf4e5a14b8bd1f629576bf Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [835-10-60-3](https://asc.understandingaccounting.org/asc/835/10/#835-10-60-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:48:49.212Z to 2026-09-10T01:48:49.212Z Record version: sha256:dbabc3e3d07bd7175cd2a13865420ba3262fcd8d5588f794575a875dade4a950 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/). ##### [835-10-60-4](https://asc.understandingaccounting.org/asc/835/10/#835-10-60-4) Pending content: no Source downloaded (UTC): 2026-09-10T01:48:49.212Z to 2026-09-10T01:48:49.212Z Record version: sha256:691b608e3433f69acdcdfa76e88522b50cc02299940903e6c9a05f5ad7ea78e8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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. #### Investments—Debt Securities ##### [835-10-60-5](https://asc.understandingaccounting.org/asc/835/10/#835-10-60-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:48:49.212Z to 2026-09-10T01:48:49.212Z Record version: sha256:8c7a5472f1a90cc263ec0dad4f3101e74250150883c41ba4c3dc2432baa6eafe Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. For guidance on recognition of interest income on investments in debt securities, see paragraph [320-10-35-4](https://asc.understandingaccounting.org/asc/320/10/#320-10-35-4). ##### [835-10-60-6](https://asc.understandingaccounting.org/asc/835/10/#835-10-60-6) Pending content: no Source downloaded (UTC): 2026-09-10T01:48:49.212Z to 2026-09-10T01:48:49.212Z Record version: sha256:68305679b5fe755ac618796c561a0b4d644fb137417a470a05f0130919a64ec1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. For guidance on recognition of interest income on structured notes, see paragraph [320-10-35-38](https://asc.understandingaccounting.org/asc/320/10/#320-10-35-38). #### Investments—Equity Securities ##### [835-10-60-6A](https://asc.understandingaccounting.org/asc/835/10/#835-10-60-6A) Pending content: no Source downloaded (UTC): 2026-09-10T01:48:49.212Z to 2026-09-10T01:48:49.212Z Record version: sha256:4252b95b93fcd441d54a1c26d484b8b2de94cb4d38cba34d18284674cd004a7f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. For guidance on recognition of dividend income on investments in equity securities, see paragraph [321-10-35-6](https://asc.understandingaccounting.org/asc/321/10/#321-10-35-6). #### Investments—Other ##### [835-10-60-7](https://asc.understandingaccounting.org/asc/835/10/#835-10-60-7) Pending content: no Source downloaded (UTC): 2026-09-10T01:48:49.212Z to 2026-09-10T01:48:49.212Z Record version: sha256:8526af8756a3563951f34a27092b769375af2ba2c8e912663bf964c60116f4ad Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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. #### Other Assets and Deferred Costs ##### [835-10-60-8](https://asc.understandingaccounting.org/asc/835/10/#835-10-60-8) Pending content: no Source downloaded (UTC): 2026-09-10T01:48:49.212Z to 2026-09-10T01:48:49.212Z Record version: sha256:84bdaaae937bfddf1dc4597f7375ad9a9ff95c1ee671f7906e8ca58c0b70be3d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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](https://asc.understandingaccounting.org/asc/340/30/#340-30-45-2). #### Debt ##### [835-10-60-9](https://asc.understandingaccounting.org/asc/835/10/#835-10-60-9) Pending content: no Source downloaded (UTC): 2026-09-10T01:48:49.212Z to 2026-09-10T01:48:49.212Z Record version: sha256:f1229af67085806325ef69869c3e2526cd3606f43dbd7d8c729e6fadb9e55902 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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](https://asc.understandingaccounting.org/asc/470/10/#470-10-35-1) . ##### [835-10-60-10](https://asc.understandingaccounting.org/asc/835/10/#835-10-60-10) Pending content: no Source downloaded (UTC): 2026-09-10T01:48:49.212Z to 2026-09-10T01:48:49.212Z Record version: sha256:a132c0743a28012029cf7970ee21599130d3304bf49f5dd3117faa18c4f8d53d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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](https://asc.understandingaccounting.org/asc/470/20/#470-20-35-11). ##### [835-10-60-11](https://asc.understandingaccounting.org/asc/835/10/#835-10-60-11) Pending content: no Source downloaded (UTC): 2026-09-10T01:48:49.212Z to 2026-09-10T01:48:49.212Z Record version: sha256:acba17ba003a1c8aac09c1109346a5693adee1fe8d581d36906a394b5b5d5e46 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. For guidance on a debtor's accounting for a modification or exchange of debt instruments, see Section 470-50-40. ##### [835-10-60-12](https://asc.understandingaccounting.org/asc/835/10/#835-10-60-12) Pending content: no Source downloaded (UTC): 2026-09-10T01:48:49.212Z to 2026-09-10T01:48:49.212Z Record version: sha256:7f274e2bccd32373fd9adc2222b9f4476d91145eedd573c022e879f9181f743e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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](https://asc.understandingaccounting.org/asc/470/60/#470-60-35-5) . #### Distinguishing Liabilities from Equity ##### [835-10-60-13](https://asc.understandingaccounting.org/asc/835/10/#835-10-60-13) Pending content: no Source downloaded (UTC): 2026-09-10T01:48:49.212Z to 2026-09-10T01:48:49.212Z Record version: sha256:cfe58b054c8c2ef017000d0e80c86942670dc6131b2aa67461aab7c2d11aeea0 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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](https://asc.understandingaccounting.org/asc/480/10/#480-10-35-3). #### Income Taxes ##### [835-10-60-14](https://asc.understandingaccounting.org/asc/835/10/#835-10-60-14) Pending content: no Source downloaded (UTC): 2026-09-10T01:48:49.212Z to 2026-09-10T01:48:49.212Z Record version: sha256:c4f31d9081002f56a68405e9b378e23b905d2fff211e73c804d8dc45925f2fbb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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](https://asc.understandingaccounting.org/asc/740/10/#740-10-25-56). #### Derivatives and Hedging ##### [835-10-60-15](https://asc.understandingaccounting.org/asc/835/10/#835-10-60-15) Pending content: no Source downloaded (UTC): 2026-09-10T01:48:49.212Z to 2026-09-10T01:48:49.212Z Record version: sha256:5a661527ef8c4d1a1dce37724f7efef1d76b71b9fd5f0700e2e5049b219ae7cf Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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](https://asc.understandingaccounting.org/asc/815/15/#815-15-25-26) . #### Not-for-Profit Entities ##### [835-10-60-16](https://asc.understandingaccounting.org/asc/835/10/#835-10-60-16) Pending content: no Source downloaded (UTC): 2026-09-10T01:48:49.212Z to 2026-09-10T01:48:49.212Z Record version: sha256:6aeda68dd22a0df06cb662e2b3b39314b2ab0791e2649669b5ffd2c6f1fd511e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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](https://asc.understandingaccounting.org/asc/310/958/#310-958-45-2).