# ASC 835-30-S00: Interest — Imputation of Interest — SEC 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/835/30/#sec-00-status)

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## ASC 835-30-S00: SEC 00 Status

[Read section](https://asc.understandingaccounting.org/asc/835/30/#sec-00-status)

SEC content: yes

##### [835-30-S00-1](https://asc.understandingaccounting.org/asc/835/30/#835-30-S00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL29648947-208334"><tbody><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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/updates/asu-2015-15/" class="xref">Accounting Standards Update No. 2015-15</a></td><td class="entry">08/18/2015</td></tr></tbody></table>