{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/835/30/#sec-00-status","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":"835-30","subtopic_title":"Imputation of Interest","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"835-30-S00-1","para":"S00-1","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\" id=\"SL29648947-208334\"><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=\"/glossary/l/#line-of-credit-arrangement\" class=\"term\" title=\"A line-of-credit or revolving-debt arrangement is an agreement that provides the borrower with the option to make multiple borrowings up to a specified maximum amount, to repay portions of previous borrowings, and to then reborrow under the same contract. Line-of-credit and revolving-debt arrangements may include both amounts drawn by the debtor (a debt instrument) and a commitment by the creditor to make additional amounts available to the debtor under predefined terms (a loan commitment).\"><span>Line-of-Credit Arrangement</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2015-15/\" class=\"xref\">Accounting Standards Update No. 2015-15</a></td><td class=\"entry\">08/18/2015</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/835/30/#835-30-S35-1\" class=\"xref\">835-30-S35-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2015-15/\" class=\"xref\">Accounting Standards Update No. 2015-15</a></td><td class=\"entry\">08/18/2015</td></tr><tr><td class=\"entry\"><a href=\"/asc/835/30/#835-30-S45-1\" class=\"xref\">835-30-S45-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2015-15/\" class=\"xref\">Accounting Standards Update No. 2015-15</a></td><td class=\"entry\">08/18/2015</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nLine-of-Credit Arrangement | Added | Accounting Standards Update No. 2015-15 | 08/18/201…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5e6b622ae34c32537b147d4d4f07f303bf202f1e7af08eab63767ca4bbcd113b","downloaded_from":"2026-09-10T01:50:08.039Z","last_downloaded_at":"2026-09-10T01:50:08.039Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479410","source_sha256":"0dcdeb187a17e36ea07bee64e520d2fe4fee1fe4bf94d0840ab9be1be483cece"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d3bb9f622990d46a6b8588a9abd5678efe8631012dc4f32afb08c423c0a715d","downloaded_from":"2026-09-10T01:50:08.039Z","last_downloaded_at":"2026-09-10T01:50:08.039Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479410","source_sha256":"0dcdeb187a17e36ea07bee64e520d2fe4fee1fe4bf94d0840ab9be1be483cece"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e1fedde0bd63e804d778fd43790c7ae7b7014022f63b0530bf7be1caa9a83d8","downloaded_from":"2026-09-10T01:50:08.039Z","last_downloaded_at":"2026-09-10T01:50:08.039Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479410","source_sha256":"0dcdeb187a17e36ea07bee64e520d2fe4fee1fe4bf94d0840ab9be1be483cece"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e1fedde0bd63e804d778fd43790c7ae7b7014022f63b0530bf7be1caa9a83d8","downloaded_from":"2026-09-10T01:50:08.039Z","last_downloaded_at":"2026-09-10T01:50:08.039Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479410","source_sha256":"0dcdeb187a17e36ea07bee64e520d2fe4fee1fe4bf94d0840ab9be1be483cece"}}