{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/835/10/","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":"835-10","topic":"835","title":"Overall","area":"Broad Transactions","paragraphs":21,"summary":"ASC 835-10 is the Overall subtopic of the Interest Topic; it does little more than map the Topic's structure and point readers elsewhere. It explains that Topic 835 addresses interest recognition in two instances — capitalization of interest costs incurred in connection with an investment in an asset (Subtopic 835-20) and imputation of interest where required (Subtopic 835-30) — and acknowledges that interest income/expense for specific transactions and instrument types is governed by other Topics.","concepts":["interest income","interest expense","capitalization of interest","imputation of interest","effective yield","scope and cross-references","interest cost"],"categories":["Recognition","Subsequent measurement","Debt and equity","Financial instruments"],"level":"introductory","topic_title":"Interest","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"835-10-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div><div class=\"norm-text\"><table class=\"asc-table\" frame=\"all\" id=\"SL6772651-158274\"><tr><td class=\"entry\"><strong class=\"ph b\">Paragraph</strong></td><td class=\"entry\"><strong class=\"ph b\">Action</strong></td><td class=\"entry\"><strong class=\"ph b\">Accounting Standards Update</strong></td><td class=\"entry\"><strong class=\"ph b\">Date</strong></td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/asc/835/10/#835-10-05-3\" class=\"xref\">835-10-05-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a></td><td class=\"entry\">10/01/2012</td></tr><tr><td class=\"entry\"><a href=\"/asc/835/10/#835-10-60-2\" class=\"xref\">835-10-60-2</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/835/10/#835-10-60-3\" class=\"xref\">835-10-60-3</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/835/10/#835-10-60-5\" class=\"xref\">835-10-60-5</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-01/\" class=\"xref\">Accounting Standards Update No. 2016-01</a></td><td class=\"entry\">01/05/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/835/10/#835-10-60-6A\" class=\"xref\">835-10-60-6A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-01/\" class=\"xref\">Accounting Standards Update No. 2016-01</a></td><td class=\"entry\">01/05/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/835/10/#835-10-60-7\" class=\"xref\">835-10-60-7</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2009-16/\" class=\"xref\">Accounting Standards Update No. 2009-16</a></td><td class=\"entry\">12/23/2009</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n835-10-05-3 | Amended | Accounting Standards Update No. 2012-04 | 10/01/2012 |\n835-10-60…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c48eb57d0ab720f2c7ff5ec48e605b7dcea46d5d2600d9671c89e8320871418d","downloaded_from":"2026-09-10T01:48:44.160Z","last_downloaded_at":"2026-09-10T01:48:44.160Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482939","source_sha256":"a35d49e3dd2082fbc78f8f54a3788636e4fb3cc634399344e0b5a7d5ed859691"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c7c07eef1c113370a65ef0d206309da4a8b19dd3ec6ba244890bc32a3601f473","downloaded_from":"2026-09-10T01:48:44.160Z","last_downloaded_at":"2026-09-10T01:48:44.160Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482939","source_sha256":"a35d49e3dd2082fbc78f8f54a3788636e4fb3cc634399344e0b5a7d5ed859691"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1c83bd5abe9a3a60eb7e101ec19c6aec5c0139e30625a354137e402e670412c6","downloaded_from":"2026-09-10T01:48:44.160Z","last_downloaded_at":"2026-09-10T01:48:44.160Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482939","source_sha256":"a35d49e3dd2082fbc78f8f54a3788636e4fb3cc634399344e0b5a7d5ed859691"}},{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"835-10-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The Interest Topic contains the following Subtopics:<ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\">Overall</div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\">Capitalization of Interest</div></li><li class=\"li-norm\"><span class=\"linum\">c</span><div class=\"p\">Imputation of Interest.</div></li></ol></div></div>","snippet":"The Interest Topic contains the following Subtopics:\n(a) Overall\n(b) Capitalization of Interest\n(c) Imputation of Interest.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:48542e70ca86fea9eb484202762393a7c2ea86f4ac69148ac4e2ba7611bd464c","downloaded_from":"2026-09-10T01:48:47.504Z","last_downloaded_at":"2026-09-10T01:48:47.504Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482914","source_sha256":"6022027a5c4802111aee4278a69c66170817b3ebccd9d85fdc2a838d79583c18"}},{"citation":"835-10-05-2","para":"05-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Topic provides guidance for interest income or expense recognition in two instances. Subtopic <a altsource=\"GUID-07251D70-AAFA-429D-B7E1-4BA74D4FD303.ditamap\" class=\"ditamap\">835-20</a> provides guidance for capitalization of interest costs in connection with an investment in an asset. Subtopic <a altsource=\"GUID-AC91EF11-EBBC-437D-9F54-32678EDA632A.ditamap\" class=\"ditamap\">835-30</a> provides guidance for situations in which imputation of interest is required.</div></div>","snippet":"This Topic provides guidance for interest income or expense recognition in two instances. Subtopic 835-20 provides guidance for capitalization of interest costs in connection with an investment in an asset. Subtopic 835-…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0eb37e5e790b4c0743ba86d33a5e6ee019402e11ae5bf86937a81def2c7156b4","downloaded_from":"2026-09-10T01:48:47.504Z","last_downloaded_at":"2026-09-10T01:48:47.504Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482914","source_sha256":"6022027a5c4802111aee4278a69c66170817b3ebccd9d85fdc2a838d79583c18"}},{"citation":"835-10-05-3","para":"05-3","html":"<div class=\"asc-body\"><div class=\"norm-text\">The recognition of interest income and interest expense for specific transactions and specific instrument types is also addressed in various other Topics.</div></div>","snippet":"The recognition of interest income and interest expense for specific transactions and specific instrument types is also addressed in various other Topics.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0e147a13e65f99af7a4666f559ba1f8fde143264e4727394ca7d6f7d503d5091","downloaded_from":"2026-09-10T01:48:47.504Z","last_downloaded_at":"2026-09-10T01:48:47.504Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482914","source_sha256":"6022027a5c4802111aee4278a69c66170817b3ebccd9d85fdc2a838d79583c18"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:045e50d00a28dd0e3a59d8779761109e97b466c9df091c4558447f137eacd6c6","downloaded_from":"2026-09-10T01:48:47.504Z","last_downloaded_at":"2026-09-10T01:48:47.504Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482914","source_sha256":"6022027a5c4802111aee4278a69c66170817b3ebccd9d85fdc2a838d79583c18"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f6ee856d23942597e594e3b5511e46f846d762ee26979d7f6d5da0477bac5b34","downloaded_from":"2026-09-10T01:48:47.504Z","last_downloaded_at":"2026-09-10T01:48:47.504Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482914","source_sha256":"6022027a5c4802111aee4278a69c66170817b3ebccd9d85fdc2a838d79583c18"}},{"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":"<div class=\"asc-body\"><div class=\"norm-text\">For guidance on the allocation of interest to discontinued operations, see paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/205/20/#205-20-45-6\" class=\"xref\">205-20-45-6 through 45-8</a></div>.</div></div>","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":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-13</a>.</div></div>","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":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-13</a>.</div></div>","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":"<div class=\"asc-body\"><div class=\"norm-text\">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 <a altsource=\"GUID-E067F06B-EC8D-4DDE-8BF9-E80FCB1C1760.ditamap\" class=\"ditamap\">310-20-35</a>.</div></div>","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":"<div class=\"asc-body\"><div class=\"norm-text\">For guidance on recognition of interest income on investments in debt securities, see paragraph <a href=\"/asc/320/10/#320-10-35-4\" class=\"xref\">320-10-35-4</a>.</div></div>","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":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_D3CF2AA9-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For guidance on recognition of interest income on structured notes, see paragraph <a href=\"/asc/320/10/#320-10-35-38\" class=\"xref\">320-10-35-38</a>. </span></span></div></div>","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":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_D3CF2B8C-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For guidance on recognition of dividend income on investments in equity securities, see paragraph <a href=\"/asc/321/10/#321-10-35-6\" class=\"xref\">321-10-35-6</a>. </span></span></div></div>","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":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_D3CF2C80-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For guidance on accounting for a transferor's interests in securitized transactions accounted for as sales (see Topic <a altsource=\"GUID-E53370AF-0D20-4F9A-BBE9-2A4A9016D32F.ditamap\" class=\"ditamap\">860</a>) and purchased beneficial interests, see Subtopic <a altsource=\"GUID-8E448472-5FB2-4502-88E8-EC70E30CEBD1.ditamap\" class=\"ditamap\">325-40</a>. </span></span></div></div>","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":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_D3CF2D7E-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">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, </span></span><span class=\"sfragment\" id=\"sfr_D3CF2EAC-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">see paragraph <a href=\"/asc/340/30/#340-30-45-2\" class=\"xref\">340-30-45-2</a>. </span></span></div></div>","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":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_D3CF2F9F-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For guidance on the method of determining interest expense to be recognized for increasing-rate debt, see paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/470/10/#470-10-35-1\" class=\"xref\">470-10-35-1 through 35-2</a></div>. </span></span></div></div>","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":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_D3CF3082-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">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 <a href=\"/asc/470/20/#470-20-35-11\" class=\"xref\">470-20-35-11</a>. </span></span></div></div>","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":"<div class=\"asc-body\"><div class=\"norm-text\">For guidance on a debtor's accounting for a modification or exchange of debt instruments, see Section <a altsource=\"GUID-B92DFE5D-B547-43C2-B0B8-2CA2391222FC.ditamap\" class=\"ditamap\">470-50-40</a>.</div></div>","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":"<div class=\"asc-body\"><div class=\"norm-text\">For guidance on the recognition of interest expense on a payable restructured in a troubled debt restructuring, see paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/470/60/#470-60-35-5\" class=\"xref\">470-60-35-5 through 35-6</a></div>.</div></div>","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":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_D3CF3227-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">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 <a href=\"/asc/480/10/#480-10-35-3\" class=\"xref\">480-10-35-3</a>. </span></span></div></div>","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":"<div class=\"asc-body\"><div class=\"norm-text\">For recognition and measurement requirements for the accrual of interest on unrecognized tax benefits <span class=\"sfragment\" id=\"sfr_D3CF3360-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">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 <a href=\"/asc/740/10/#740-10-25-56\" class=\"xref\">740-10-25-56</a>. </span></span></div></div>","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":"<div class=\"asc-body\"><div class=\"norm-text\">For guidance on the accounting for embedded features that alter net interest payments on an interest-bearing host contract, see paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/815/15/#815-15-25-26\" class=\"xref\">815-15-25-26 through 25-27</a></div>.</div></div>","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":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_D3CF3491-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">For guidance on the presentation of accruals of the interest element related to unconditional promises to give by donees and by donors, see paragraph <a href=\"/asc/310/958/#310-958-45-2\" class=\"xref\">958-310-45-2</a>. </span></span></div></div>","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"}}],"enrichment":{"summary":"ASC 835-10 is the Overall subtopic of the Interest Topic; it does little more than map the Topic's structure and point readers elsewhere. It explains that Topic 835 addresses interest recognition in two instances — capitalization of interest costs incurred in connection with an investment in an asset (Subtopic 835-20) and imputation of interest where required (Subtopic 835-30) — and acknowledges that interest income/expense for specific transactions and instrument types is governed by other Topics.","key_points":["Topic 835 comprises three Subtopics: Overall (835-10), Capitalization of Interest (835-20), and Imputation of Interest (835-30) (835-10-05-1).","Topic 835 gives interest recognition guidance in only two instances — capitalization of interest costs in connection with an investment in an asset and situations requiring imputation of interest (835-10-05-2).","Interest income and expense for specific transactions and instrument types is addressed in other Topics, not in Topic 835 (835-10-05-3).","Loan origination fees and costs and commitment fees affect the yield of the related loan under Section 310-20-35, not Topic 835 (835-10-60-4).","Interest income on debt securities (320-10-35-4), structured notes (320-10-35-38), and dividend income on equity securities (321-10-35-6) are recognized under Topic 320/321 (835-10-60-5 through 60-6A).","Debt-specific interest guidance resides in Topic 470 — increasing-rate debt (470-10-35-1 through 35-2), conversion with forfeited accrued interest (470-20-35-11), modifications/exchanges (Section 470-50-40), and troubled debt restructurings (470-60-35-5 through 35-6).","Interest accrued on unrecognized tax benefits and on income tax underpayments follows 740-10-25-56 (835-10-60-14)."],"categories":["Recognition","Subsequent measurement","Debt and equity","Financial instruments"],"audience_level":"introductory","student_note":"Treat 835-10 as a signpost, not a rulebook: the substantive rules live in 835-20 (capitalization) and 835-30 (imputation). The common misunderstanding is assuming Topic 835 governs all interest recognition — in fact interest on loans, debt securities, restructured debt, and tax underpayments is governed by Topics 310, 320, 470, and 740.","related_topics":["835-20","835-30","310-20","320-10","470-50","740-10"],"key_concepts":["interest income","interest expense","capitalization of interest","imputation of interest","effective yield","scope and cross-references","interest cost"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6913b15975e22b1ca0409f0fafd87c175ec53d067d9e5579ca3dce1b8a31d738","downloaded_from":"2026-09-10T01:48:44.160Z","last_downloaded_at":"2026-09-10T01:48:52.102Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"835-912","title":"Contractors—Federal Government","topic_title":"Interest","score":0.75,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fe5aa169feece73ecd3fac99de41579725979882af97ac909db3ed61b8036b75","downloaded_from":"2026-09-10T01:50:19.327Z","last_downloaded_at":"2026-09-10T01:50:30.147Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"835-970","title":"Real Estate—General","topic_title":"Interest","score":0.7243,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:947dd8ac004fc4b0b01e5b16594e7fd89d1e43fa45778860e00519878af76660","downloaded_from":"2026-09-10T01:51:09.700Z","last_downloaded_at":"2026-09-10T01:51:14.848Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"835-20","title":"Capitalization of Interest","topic_title":"Interest","score":0.7183,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a3720c5487c22a69c38755e559cad198ad6de55411d7417fc04b2d695719ff0","downloaded_from":"2026-09-10T01:48:54.719Z","last_downloaded_at":"2026-09-10T01:49:28.506Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"325-40","title":"Beneficial Interests in Securitized Financial Assets","topic_title":"Investments—Other","score":0.7088,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d90a22465567cfe2f079fd639f1f0d8f2a0f5eee9f4c5a6143b7f102b4c1933a","downloaded_from":"2026-09-09T23:44:27.827Z","last_downloaded_at":"2026-09-09T23:44:58.835Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"835-932","title":"Extractive Activities—Oil and Gas","topic_title":"Interest","score":0.7077,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9ba72996f038dbc8db249ee071bec59ebcae4e64bfbc1e810e70aad47ad75e6f","downloaded_from":"2026-09-10T01:50:54.044Z","last_downloaded_at":"2026-09-10T01:51:06.744Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"835-980","title":"Regulated Operations","topic_title":"Interest","score":0.707,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bce26669f941084d654bcb1d8024525b0d03dee6223d0dd501402d1cd4955a4e","downloaded_from":"2026-09-10T01:51:29.287Z","last_downloaded_at":"2026-09-10T01:51:51.446Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}],"prev":{"number":"832-10","title":"Overall","topic_title":"Government Assistance","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f6dff16f0e4ee0650354d51e930104463984764ef0fa1ce2cc568bffcac1f95d","downloaded_from":"2026-09-10T01:48:12.488Z","last_downloaded_at":"2026-09-10T01:48:40.475Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"next":{"number":"835-20","title":"Capitalization of Interest","topic_title":"Interest","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:857480fb92400a6760718af00cc4d7c5de96b8251d875b4ab32bbfea3584747b","downloaded_from":"2026-09-10T01:48:54.719Z","last_downloaded_at":"2026-09-10T01:49:28.506Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d11045a1d0c23effeca8eea31cf59b08a4693fd99dc49ab8cef967980bf59fd3","downloaded_from":"2026-09-10T01:48:44.160Z","last_downloaded_at":"2026-09-10T01:48:52.102Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}