{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/845/10/#05-overview-and-background","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":"845","topic_title":"Nonmonetary Transactions","subtopic":"845-10","subtopic_title":"Overall","section":{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"845-10-05-1","para":"05-1","html":"
The Nonmonetary Transactions Topic contains only the Overall Subtopic. This Subtopic includes the following four Subsections:
  1. a
    General
  2. b
    Purchases and sales of inventory with the same counterparty
  3. c
    Barter transactions
  4. d
    Exchanges involving monetary considerations
  5. e
    Subparagraph superseded by Accounting Standards Update No. 2017-05.
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Most business transactions involve exchanges of cash or other monetary assets or liabilities for goods or services. The amount of monetary assets or liabilities exchanged generally provides an objective basis for measuring the cost of nonmonetary assets or services received by an entity as well as for measuring gain or loss on nonmonetary assets transferred from an entity. Some transactions, however, involve either of the following:
  1. a
    An exchange with another entity (reciprocal transfer) that involves principally nonmonetary assets or liabilities
  2. b
    A transfer of nonmonetary assets for which no assets are received or relinquished in exchange (nonreciprocal transfer).
","snippet":"Most business transactions involve exchanges of cash or other monetary assets or liabilities for goods or services. The amount of monetary assets or liabilities exchanged generally provides an objective basis for measuri…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db56784eecfaa25a2a2a9236abe9ed052da585b5c58f2b6980870892576b5851","downloaded_from":"2026-09-10T01:59:24.263Z","last_downloaded_at":"2026-09-10T01:59:24.263Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482819","source_sha256":"d240e792d6a2721323672480c471d2232b8aaf9b20e1b9cb4cc93e345b94752d"}},{"citation":"845-10-05-3","para":"05-3","html":"
Both exchanges and nonreciprocal transfers that involve little or no monetary assets or liabilities are referred to as nonmonetary transactions and they are presented in the General Subsections as follows:
  1. a
    Nonreciprocal transfers with owners
  2. b
    Nonreciprocal transfers with other than owners
  3. c
    Nonmonetary exchanges.
","snippet":"Both exchanges and nonreciprocal transfers that involve little or no monetary assets or liabilities are referred to as nonmonetary transactions and they are presented in the General Subsections as follows:\n(a) Nonrecipro…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eb8f5fdfe377c97eb3284b22974eadee23dbb9b5a63594ca51065374bdab7034","downloaded_from":"2026-09-10T01:59:24.263Z","last_downloaded_at":"2026-09-10T01:59:24.263Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482819","source_sha256":"d240e792d6a2721323672480c471d2232b8aaf9b20e1b9cb4cc93e345b94752d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b70ac8fc3c6afe7d9f45dbca1961074fbf0b66e4f4074b69b1701ae94ebe45aa","downloaded_from":"2026-09-10T01:59:24.263Z","last_downloaded_at":"2026-09-10T01:59:24.263Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482819","source_sha256":"d240e792d6a2721323672480c471d2232b8aaf9b20e1b9cb4cc93e345b94752d"}},{"block":null,"heading":"Nonreciprocal Transfers with Owners","paragraphs":[{"citation":"845-10-05-4","para":"05-4","html":"
Some nonmonetary transactions are nonreciprocal transfers between an entity and its owners. Examples include the following types of stockholder distributions:
  1. a
    Marketable equity securities as dividends
  2. b
    Marketable equity securities, to redeem or acquire outstanding capital stock of the entity
  3. c
    Capital stock of subsidiaries, in corporate liquidations or plans of reorganization that involve disposing of all or a significant segment of the entity (the plans are variously referred to as spinoffs, split-ups, and split-offs)
  4. d
    Nonmonetary assets pursuant to plans of rescission or other settlements relating to a prior business combination, to redeem or acquire shares of capital stock previously issued in a business combination.
","snippet":"Some nonmonetary transactions are nonreciprocal transfers between an entity and its owners. Examples include the following types of stockholder distributions:\n(a) Marketable equity securities as dividends\n(b) Marketable …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:233be4710f94ed453624edeb83cbde0f6d26c090c79e0bb5b383dd46bfc54315","downloaded_from":"2026-09-10T01:59:24.263Z","last_downloaded_at":"2026-09-10T01:59:24.263Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482819","source_sha256":"d240e792d6a2721323672480c471d2232b8aaf9b20e1b9cb4cc93e345b94752d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:56e628e2946e5f865faa25c06e9ce500ce8bf0013144f8e44a3e0bfd01c8adca","downloaded_from":"2026-09-10T01:59:24.263Z","last_downloaded_at":"2026-09-10T01:59:24.263Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482819","source_sha256":"d240e792d6a2721323672480c471d2232b8aaf9b20e1b9cb4cc93e345b94752d"}},{"block":null,"heading":"Nonreciprocal Transfers with Other than Owners","paragraphs":[{"citation":"845-10-05-5","para":"05-5","html":"
Other nonmonetary transactions are nonreciprocal transfers between an entity and entities other than its owners. Examples are the contribution of nonmonetary assets by an entity to a charitable organization and the contribution of land by a governmental unit for construction of productive facilities by an entity.
","snippet":"Other nonmonetary transactions are nonreciprocal transfers between an entity and entities other than its owners. Examples are the contribution of nonmonetary assets by an entity to a charitable organization and the contr…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c9e97c3cdd93911476e64739854dffb828fbd2d59ddd159407e2cbfbcdfe395a","downloaded_from":"2026-09-10T01:59:24.263Z","last_downloaded_at":"2026-09-10T01:59:24.263Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482819","source_sha256":"d240e792d6a2721323672480c471d2232b8aaf9b20e1b9cb4cc93e345b94752d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bdda2e30ab2ea1f006d5eca4d45acc16a38b266b87cc4893160160c5b90867f3","downloaded_from":"2026-09-10T01:59:24.263Z","last_downloaded_at":"2026-09-10T01:59:24.263Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482819","source_sha256":"d240e792d6a2721323672480c471d2232b8aaf9b20e1b9cb4cc93e345b94752d"}},{"block":null,"heading":"Nonmonetary Exchanges","paragraphs":[{"citation":"845-10-05-6","para":"05-6","html":"
Many nonmonetary transactions are exchanges of nonmonetary assets or services with another entity. Examples include the following:
  1. a
    Exchange of product held for sale in the ordinary course of business (inventory) for other property as a means of selling the product to a customer
  2. b
    Exchange of product held for sale in the ordinary course of business (inventory) for similar product as an accommodation - that is, at least one party to the exchange reduces transportation costs, meets immediate inventory needs, or otherwise reduces costs or facilitates ultimate sale of the product—and not as a means of selling the product to a customer
  3. c
    Exchange of productive assets—assets employed in production rather than held for sale in the ordinary course of business - for other productive assets or for an equivalent interest in other productive assets. For example:
    1. 1
      Trade of player contracts by professional sports organizations
    2. 2
      Exchange of leases on mineral properties
    3. 3
      Exchange of one form of interest in an oil-producing property for another form of interest
    4. 4
      Exchange of real estate for real estate.
","snippet":"Many nonmonetary transactions are exchanges of nonmonetary assets or services with another entity. Examples include the following:\n(a) Exchange of product held for sale in the ordinary course of business (inventory) for …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f4e7779890ce857b86b4354470ed206d9a423f0025d3c01f6af6b47867702050","downloaded_from":"2026-09-10T01:59:24.263Z","last_downloaded_at":"2026-09-10T01:59:24.263Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482819","source_sha256":"d240e792d6a2721323672480c471d2232b8aaf9b20e1b9cb4cc93e345b94752d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:88c3029832ca3fe952818aba77697c5dfbf8f2e3e9d2cde865b87d5f8a7e2c6e","downloaded_from":"2026-09-10T01:59:24.263Z","last_downloaded_at":"2026-09-10T01:59:24.263Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482819","source_sha256":"d240e792d6a2721323672480c471d2232b8aaf9b20e1b9cb4cc93e345b94752d"}},{"block":null,"heading":"Other Considerations","paragraphs":[{"citation":"845-10-05-7","para":"05-7","html":"
The guidance in the General Subsections often discusses nonmonetary transactions that are required to be measured at fair value. See Topic 820 for guidance on fair value measurement.
","snippet":"The guidance in the General Subsections often discusses nonmonetary transactions that are required to be measured at fair value. See Topic 820 for guidance on fair value measurement.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dc41cdc98719e66897c118bc7a91327de8bebee93f5c97ec40ef3314ca93e6ac","downloaded_from":"2026-09-10T01:59:24.263Z","last_downloaded_at":"2026-09-10T01:59:24.263Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482819","source_sha256":"d240e792d6a2721323672480c471d2232b8aaf9b20e1b9cb4cc93e345b94752d"}},{"citation":"845-10-05-7A","para":"05-7A","html":"
Subtopic 505-60 provides guidance on the distribution of nonmonetary assets that constitute a business to owners of an entity in transactions commonly referred to as spinoffs. That Subtopic also addresses spinoff transactions in which the substance of the transaction may differ from the legal form and provides guidance on how to determine such situations and their required accounting and reporting.
","snippet":"Subtopic 505-60 provides guidance on the distribution of nonmonetary assets that constitute a business to owners of an entity in transactions commonly referred to as spinoffs. That Subtopic also addresses spinoff transac…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b0b1771a0112d2b53ca6f23f47ace448d0814ea75943af783f36799a45bb02a","downloaded_from":"2026-09-10T01:59:24.263Z","last_downloaded_at":"2026-09-10T01:59:24.263Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482819","source_sha256":"d240e792d6a2721323672480c471d2232b8aaf9b20e1b9cb4cc93e345b94752d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cd3b5763484eec84ae958b15a1aa67e4cae079481763dff2d1c64dc65e7ca2ab","downloaded_from":"2026-09-10T01:59:24.263Z","last_downloaded_at":"2026-09-10T01:59:24.263Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482819","source_sha256":"d240e792d6a2721323672480c471d2232b8aaf9b20e1b9cb4cc93e345b94752d"}},{"block":"Purchases and Sales of Inventory with the Same Counterparty","heading":null,"paragraphs":[{"citation":"845-10-05-8","para":"05-8","html":"
The Purchases and Sales of Inventory with the Same Counterparty Subsections provide guidance for situations in which an entity sells inventory to another entity from which it also purchases inventory to be sold in the same line of business. The inventory purchase and sales transactions may be pursuant to a single arrangement or separate arrangements, and the inventory purchased or sold may be in the form of raw materials, work-in-process, or finished goods.
","snippet":"The Purchases and Sales of Inventory with the Same Counterparty Subsections provide guidance for situations in which an entity sells inventory to another entity from which it also purchases inventory to be sold in the sa…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6a60c57b64ae56767e00b7dbae10f97e3c85b78682ec00aa10c9a8ec657b0a02","downloaded_from":"2026-09-10T01:59:24.263Z","last_downloaded_at":"2026-09-10T01:59:24.263Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482819","source_sha256":"d240e792d6a2721323672480c471d2232b8aaf9b20e1b9cb4cc93e345b94752d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:24dd8c3cc814cc832bd8e6e897993709e731c241d37e7c0f77402201b7c34664","downloaded_from":"2026-09-10T01:59:24.263Z","last_downloaded_at":"2026-09-10T01:59:24.263Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482819","source_sha256":"d240e792d6a2721323672480c471d2232b8aaf9b20e1b9cb4cc93e345b94752d"}},{"block":"Barter Transactions","heading":null,"paragraphs":[{"citation":"845-10-05-9","para":"05-9","html":"
The Barter Transactions Subsections provide guidance on barter transactions and barter credits.
","snippet":"The Barter Transactions Subsections provide guidance on barter transactions and barter credits.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fca7e61cb57ac1c8d80f88f3535d572d04398cacf2d981b566584a63b1344cdc","downloaded_from":"2026-09-10T01:59:24.263Z","last_downloaded_at":"2026-09-10T01:59:24.263Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482819","source_sha256":"d240e792d6a2721323672480c471d2232b8aaf9b20e1b9cb4cc93e345b94752d"}},{"citation":"845-10-05-10","para":"05-10","html":"
In a barter transaction involving barter credits, an entity enters into a transaction to exchange a nonmonetary asset (for example, inventory) for barter credits. Those transactions may occur directly between principals to the transaction or include a third party whose business is to facilitate those types of exchanges (for example, a barter entity). The barter credits can be used to purchase goods or services, such as advertising time, from either the barter entity or members of its barter exchange network. The goods and services to be purchased may be specified in a barter contract or limited to items made available by members of the exchange network. Some arrangements may require the payment of cash in addition to the barter credits to purchase goods or services. Barter credits also may have a contractual expiration date, at which time they become worthless.
","snippet":"In a barter transaction involving barter credits, an entity enters into a transaction to exchange a nonmonetary asset (for example, inventory) for barter credits. Those transactions may occur directly between principals …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:69390dbbd5c76264c75494d19802cea8d5e6f3c16304a55e4260fbc8d355b27e","downloaded_from":"2026-09-10T01:59:24.263Z","last_downloaded_at":"2026-09-10T01:59:24.263Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482819","source_sha256":"d240e792d6a2721323672480c471d2232b8aaf9b20e1b9cb4cc93e345b94752d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:da318a364b4e2fd9382d532774777858b83f51c78f824c725dac26159ffae561","downloaded_from":"2026-09-10T01:59:24.263Z","last_downloaded_at":"2026-09-10T01:59:24.263Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482819","source_sha256":"d240e792d6a2721323672480c471d2232b8aaf9b20e1b9cb4cc93e345b94752d"}},{"block":"Exchanges Involving Monetary Consideration","heading":null,"paragraphs":[{"citation":"845-10-05-11","para":"05-11","html":"
The Exchanges Involving Monetary Consideration Subsections provide guidance on the level of monetary consideration in a nonmonetary exchange that causes the transaction to be considered monetary in its entirety and, therefore, outside the scope of this Subtopic.
  1. a
    Subparagraph superseded by Accounting Standards Update No. 2017-05.
  2. b
    Subparagraph superseded by Accounting Standards Update No. 2017-05.
  3. c
    Subparagraph superseded by Accounting Standards Update No. 2014-09.
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Paragraph superseded by Accounting Standards Update No. 2017-05.
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