{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/840/30/#35-subsequent-measurement","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":"840","topic_title":"Leases","subtopic":"840-30","subtopic_title":"Capital Leases","section":{"number":"35","label":"35 Subsequent Measurement","anchor":"35-subsequent-measurement","is_sec":false,"groups":[{"block":"Lessees","heading":null,"paragraphs":[{"citation":"840-30-35-1","para":"35-1","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:891c740ed2ed9be0a8e6d1a6f5efefdcbed2868ba886c24d98a23765e8e74f1f","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-2","para":"35-2","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dbaf303c164fa7374459330a23b235472756a2ed4a40b7f199a2dc454332ece4","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-3","para":"35-3","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b9e9d3b78564a24d3c3c63d5d68b31e707359f5e35b62fa2fa0bc90447345b2e","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-4","para":"35-4","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:49fe54b1b4828c63e238537e1abba477b61ee1db0cccae5d52e445b4a579b361","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-5","para":"35-5","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b2ff9ebbf94c8ec63e512f6536448b09c24eb0607550e5b5b00ac0259e6e7659","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-6","para":"35-6","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e3ca47b1cd0cfb508806ba1131ada5c7a1866b1adb1c9b2699f1bae09cea8028","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-7","para":"35-7","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d4f9e9d5ccf2c03754e8a2a36fb3ce922c7fd59696280ffd9949055e7b5a2902","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-8","para":"35-8","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a8f13ad83d59ee06c55c779b992d8f9bc6974a63a12b5786e7ae0752a1de1d22","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-9","para":"35-9","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:23bfe19e0b95a541ee2b4b78faa24e2619088a0a865b6595f727f9f9744a8cf1","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-10","para":"35-10","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:091841d0143f0979e38013035f37bf3522c552feaf7df15ee4f99e8415a7fc0e","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-11","para":"35-11","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8672e98a95df09f27697061148f2d457dfb052ce620cc2c3280019c82f4afaa8","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-12","para":"35-12","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d3486869b430e7260119ed79bc11485d41129b20c0307290693096677a388ffc","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-13","para":"35-13","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:322d2fb59db2c8f047d0bbc418a07d837ae68e0878cc4d914bb5b8fa80e7525c","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-14","para":"35-14","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0280962b5b2316a613d611d1e3ca12e0a91a6cb40fccac44313035010696dc37","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-15","para":"35-15","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3eba103ba076cd4c470c5becfe4e64b11c70da591c05f1057f35eb58b826a98d","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-16","para":"35-16","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9f19c20a33b0de83d6b83c296ad4aff703ca2deed8d24ac36d8d827f40aab296","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-17","para":"35-17","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:486fec65d90d7e3a041e3e51efafcbc87ab661072c750425937c07c07cdceffc","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-18","para":"35-18","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a0c7b9d6bf34fbecb0f48827d88faad966dc071a73364951d0f34a6e30543dd9","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-19","para":"35-19","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:31b7d908e756e90aa0db4108a2287feeee433ccb12e7c1db27bfbeef1db4d944","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-20","para":"35-20","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a27e1b61f5e24532f5fe80a0383ae0cd4a761220962e69db3372cd9e8da99903","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:891754b2c11a68d3a3a907f4d879518b5d4a172d46b514d93c4a1b00a6a25284","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"block":"Lessors","heading":null,"paragraphs":[{"citation":"840-30-35-21","para":"35-21","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e9f727763cdd12debfe6b0b7ac71c391e5356cc3c717b4ad72613f445446ed66","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-22","para":"35-22","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9cc836beaa9c004a5684b866eddddb98a1d440df15cf9a6f9216b0d86ea1562e","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-23","para":"35-23","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:112c5e9a1fbca1feb524e70039225794aac709873b94e6e703114ec152ed2f27","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-24","para":"35-24","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4fbae79da4c3e68fe0eff43483188af37f22c2276e0faab5a339fa96a7528083","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-25","para":"35-25","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1133fca70177e7af3d1360dd548646ad50394e21c6719eb83cccdb1ad77c2c06","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-26","para":"35-26","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b6e35b54d0107a1ab3b09d16c36fcda7a6488e799b26e755f32fa2f5cb4ce40d","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-27","para":"35-27","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:21ae2443f9fd50194d4a8f526f12a65fa4403f3bf96325fa1eadf30dc20f983f","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-28","para":"35-28","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:70eba21570d4f1915abba5538af1707fffb8d46d2f2a35520ced9758575c23c8","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-29","para":"35-29","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dad181a2f81be18224624073488f77e74d4f8c0c0962db12604601ff6e19ba6d","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-30","para":"35-30","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e7d35bf88ca94f7311c1ee77db5a6f1069caa11d741c9e6ef81175959aed0031","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-31","para":"35-31","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f625f7970de700cb71ad9424222690b96c1e6e7773256e0f109ea3be1544520a","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-32","para":"35-32","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b8836350b4bdf12df77fc661ef11a10aa7a4e0e47780c323ef55e944089059c","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-33","para":"35-33","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8a8591ef6cbca1650306f8a2e4862b3443c12391e3880db232936fa8fa25cc74","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-34","para":"35-34","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:275145470e3e01d12cfd2098cdbb4be80117884400e584b74a5998bc3e524950","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-35","para":"35-35","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:93ce1cd72c68b6f1e6595e9ca7e1296826ac02149cdd83ce827e4ce029a3e77b","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-36","para":"35-36","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2ce2d672168aa185534e0392fa3eeec3758a116ad6421b1f038958370339b74d","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-37","para":"35-37","html":"
Paragraph not used.
","snippet":"Paragraph not used.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9eaeb48116234312adfb14e608c847b8578df8e4b7f9c270f34a6e89d231c8fa","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-38","para":"35-38","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:82915e8b395a5536668ba255fa0961a2116178ef409a830860e7a4eaa3094615","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-39","para":"35-39","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:10c6a4d10e914942c3834fcb6ff8398a5e14df0eae9007da469fc8f65e0a7bbc","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-40","para":"35-40","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4a2f7a3c38dabc712f69b7e6caf448fca2edffeb36bd19ead29c282cc77360ea","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-41","para":"35-41","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:926584b7f9f728355a75e3c4d88a3997c437af3395f26381d402aca580035334","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-42","para":"35-42","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:11cb3408a14de8679c86717f1569f417901a378fe9fb570c4e05c0877f791aae","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-43","para":"35-43","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:516c617e8dbfbd948e080fc1a62486e76fafd1257485e625def63dd03dd03ad6","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-44","para":"35-44","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3cbdae1a5977ea4ed753d29ea5622b6e2efc1818c5fccbb83e88d546c5417754","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-45","para":"35-45","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:74c108d064bf6e97e2e6bdba027ecb33bd787897ecd70a6699cdc5ff2626e004","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-46","para":"35-46","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:039cc435c5353f81da966a5c0c8fd043da421f5dc1818941cb005e15f15f9f24","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-47","para":"35-47","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a77f085edf75033c044d23760902ceeca9c45c4f87ab931a1735ac980e54e371","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-48","para":"35-48","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75257dd4829615d77e4c264ac6d3fce8925a357a014b7e36bbd40a4f3f3bace9","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-49","para":"35-49","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7fde3fa31a0bb295403a8ca92536b9454ed763773c0c5542f1f3a09664023eef","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-50","para":"35-50","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:84c558cb065185ec80179b9cd845277ae047ec6a5ffc0435d0619a524dc95f6b","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-51","para":"35-51","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8edd2987562dfeb07f3385a0c0f5cd707f4b010e0ca57df68e8b9779a7ff59a9","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-52","para":"35-52","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:33933d655b2dacf61cf6be6a044c54468c64437452de221c5cf5ddc6c0ca6668","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},{"citation":"840-30-35-53","para":"35-53","html":"
Paragraph superseded by Accounting Standards Update No. 2016-02
","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-02","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c3a2269546813a3f33aecfab7e9167d7b8003fcede0c69907de6c0e11cba5763","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f3e9771d2e6c055866f441756a40bde7ae2dd870ca9a99a7f364ffc65c74a3f4","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a54909207dce5b7cf97f3005584498cd96ff2d9db93c53e3fb90393f1d8caa51","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a54909207dce5b7cf97f3005584498cd96ff2d9db93c53e3fb90393f1d8caa51","downloaded_from":"2026-09-10T01:53:27.534Z","last_downloaded_at":"2026-09-10T01:53:27.534Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481251","source_sha256":"53bfd84b07d726cd75d97d42ff12058fc15abc4682a2e8abab298d26ac26821e"}}