# ASC 845-10-30: Nonmonetary Transactions — Overall — 30 Initial Measurement Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/845/10/#30-initial-measurement) 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. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-10T01:59:38.038Z to 2026-09-10T01:59:38.038Z Record version: sha256:e2d722105bc6c002752076441e7096cb69b993020cfe23bdca3dcefc50e812ca Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 845-10-30: 30 Initial Measurement [Read section](https://asc.understandingaccounting.org/asc/845/10/#30-initial-measurement) SEC content: no #### Basic Principle ##### [845-10-30-1](https://asc.understandingaccounting.org/asc/845/10/#845-10-30-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:59:38.038Z to 2026-09-10T01:59:38.038Z Record version: sha256:cc9baa3dc76b315888a293df1577a02f9ee35328b484ea53b60b174f25b1df58 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. In general, the accounting for nonmonetary transactions should be based on the fair values of the assets (or services) involved, which is the same basis as that used in monetary transactions. Thus, the cost of a [nonmonetary asset](https://asc.understandingaccounting.org/glossary/n/#nonmonetary-assets-and-liabilities "Nonmonetary assets and liabilities are assets and liabilities other than monetary ones. Examples are inventories; investments in common stocks; property, plant, and equipment; and liabilities for rent collected in advance.") acquired in [exchange](https://asc.understandingaccounting.org/glossary/e/#exchange "An exchange (or exchange transaction) is a reciprocal transfer between two entities that results in one of the entities acquiring assets or services or satisfying liabilities by surrendering other assets or services or incurring other obligations.") for another nonmonetary asset is the fair value of the asset surrendered to obtain it, and a gain or loss shall be recognized on the exchange. The fair value of the asset received shall be used to measure the cost if it is more clearly evident than the fair value of the asset surrendered. Similarly, a nonmonetary asset received in a [nonreciprocal transfer](https://asc.understandingaccounting.org/glossary/n/#nonreciprocal-transfer "Nonreciprocal transfer is a transfer of assets or services in one direction, either from an entity to its owners (whether or not in exchange for their ownership interests) or to another entity, or from owners or another entity to the entity. An entity's reacquisition of its outstanding stock is an example of a nonreciprocal transfer.") shall be recorded at the fair value of the asset received. A transfer of a nonmonetary asset to a stockholder or to another entity in a nonreciprocal transfer shall be recorded at the fair value of the asset transferred and a gain or loss shall be recognized on the disposition of the asset. ##### [845-10-30-2](https://asc.understandingaccounting.org/asc/845/10/#845-10-30-2) Pending content: no Source downloaded (UTC): 2026-09-10T01:59:38.038Z to 2026-09-10T01:59:38.038Z Record version: sha256:1e771e10430cd3a91428c6a0ff85ff24bfba48152aeb7bb5cd8707027040aac6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The fair value of an entity's own stock reacquired may be a more clearly evident measure of the fair value of the asset distributed in a nonreciprocal transfer if the transaction involves distribution of a nonmonetary asset to eliminate a disproportionate part of [owners'](https://asc.understandingaccounting.org/glossary/o/#owners "Used broadly to include holders of ownership interests (equity interests) of investor-owned entities, mutual entities, or not-for-profit entities. Owners include shareholders, partners, proprietors, or members or participants of mutual entities. Owners also include owner and member interests in the net assets of not-for-profit entities.") interests (that is, to acquire stock for the treasury or for retirement). If one of the parties in a nonmonetary transaction could have elected to receive cash instead of the nonmonetary asset, the amount of cash that could have been received may be evidence of the fair value of the nonmonetary assets exchanged. #### Modifications of the Basic Principle ##### [845-10-30-3](https://asc.understandingaccounting.org/asc/845/10/#845-10-30-3) Pending content: no Source downloaded (UTC): 2026-09-10T01:59:38.038Z to 2026-09-10T01:59:38.038Z Record version: sha256:83f830b10332ae5139150a261a911351a26aaf35fa6df4f9b48198dd97aa0a86 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. A nonmonetary exchange shall be measured based on the recorded amount (after reduction, if appropriate, for an indicated impairment of value as discussed in paragraph [360-10-40-4](https://asc.understandingaccounting.org/asc/360/10/#360-10-40-4)) of the nonmonetary asset(s) relinquished, and not on the fair values of the exchanged assets, if any of the following conditions apply: 1. a The fair value of neither the asset(s) received nor the asset(s) relinquished is determinable within reasonable limits. 2. b The transaction is an exchange of a product or property held for sale in the ordinary course of business for a product or property to be sold in the same line of business to facilitate sales to customers other than the parties to the exchange. 3. c The transaction lacks commercial substance (see the following paragraph). #### Commercial Substance ##### [845-10-30-4](https://asc.understandingaccounting.org/asc/845/10/#845-10-30-4) Pending content: yes Source downloaded (UTC): 2026-09-10T01:59:38.038Z to 2026-09-10T01:59:38.038Z Record version: sha256:3705ba78ca17a4e978d3d83036a869f3b03777f93334e0c29ad01298e5423ce2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. A nonmonetary exchange has commercial substance if the entity's future cash flows are expected to significantly change as a result of the exchange. The entity's future cash flows are expected to significantly change if either of the following criteria is met: 1. a The configuration (risk, timing, and amount) of the future cash flows of the asset(s) received differs significantly from the configuration of the future cash flows of the asset(s) transferred. The configuration of future cash flows is composed of the risk, timing, and amount of the cash flows. A change in any one of those elements would be a change in configuration. 2. b The entity-specific value of the asset(s) received differs from the entity-specific value of the asset(s) transferred, and the difference is significant in relation to the fair values of the assets exchanged. An entity-specific value (referred to as an entity-specific measurement in FASB Concepts Statement No. 7, Using Cash Flow Information and Present Value in Accounting Measurements) is different from a fair value measurement. As described in paragraph 24(b) of Concepts Statement No. 7, an entity-specific value attempts to capture the value of an asset or liability in the context of a particular entity. For example, an entity computing an entity-specific value of an asset would use its expectations about its use of that asset rather than the use assumed by marketplace participants. If it is determined that the transaction has commercial substance, the exchange would be measured at fair value, rather than at the entity-specific value. A qualitative assessment will, in some cases, be conclusive in determining that the estimated cash flows of the entity are expected to significantly change as a result of the exchange. Transition date:(P) December 16, 2024; (N) December 16, 2025Transition guidance: [105-10-65-9](https://asc.understandingaccounting.org/asc/105/10/#105-10-65-9) A nonmonetary exchange has commercial substance if the entity's future cash flows are expected to significantly change as a result of the exchange. The entity's future cash flows are expected to significantly change if either of the following criteria is met: 1. a The configuration (risk, timing, and amount) of the future cash flows of the asset(s) received differs significantly from the configuration of the future cash flows of the asset(s) transferred. The configuration of future cash flows is composed of the risk, timing, and amount of the cash flows. A change in any one of those elements would be a change in configuration. 2. b The entity-specific value of the asset(s) received differs from the entity-specific value of the asset(s) transferred, and the difference is significant in relation to the fair values of the assets exchanged. An entity-specific value is different from a fair value measurement. An entity-specific value attempts to capture the value of an asset or liability in the context of a particular entity. For example, an entity computing an entity-specific value of an asset would use its expectations about its use of that asset rather than the use assumed by marketplace participants. If it is determined that the transaction has commercial substance, the exchange would be measured at fair value, rather than at the entity-specific value. A qualitative assessment will, in some cases, be conclusive in determining that the estimated cash flows of the entity are expected to significantly change as a result of the exchange. ##### [845-10-30-5](https://asc.understandingaccounting.org/asc/845/10/#845-10-30-5) Pending content: no Source downloaded (UTC): 2026-09-10T01:59:38.038Z to 2026-09-10T01:59:38.038Z Record version: sha256:1bd3834206978021bc1e851a3a06a89fc29a162b0b132c40a1ddcd380569f580 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. In the United States and some other tax jurisdictions, a transaction is not given effect for tax purposes unless it serves a legitimate business purpose other than tax avoidance. In assessing the commercial substance of an exchange, tax cash flows that arise solely because the tax business purpose is based on achieving a specified financial reporting result shall not be considered. ##### [845-10-30-6](https://asc.understandingaccounting.org/asc/845/10/#845-10-30-6) Pending content: no Source downloaded (UTC): 2026-09-10T01:59:38.038Z to 2026-09-10T01:59:38.038Z Record version: sha256:6dca41cdbc05ce1938e5d2dbdee0ced79a1b3afdb6503d6c4ab6e965915d19f8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The exchanges of nonmonetary assets that would otherwise be based on recorded amounts (see paragraph [845-10-30-3](https://asc.understandingaccounting.org/asc/845/10/#845-10-30-3)) may include an amount of monetary consideration. The recipient of the monetary consideration has realized gain on the exchange to the extent that the amount of the monetary receipt exceeds a proportionate share of the recorded amount of the asset surrendered. The portion of the cost applicable to the realized amount shall be based on the ratio of the monetary consideration to the total consideration received (monetary consideration plus the estimated fair value of the nonmonetary asset received) or, if more clearly evident, the fair value of the nonmonetary asset transferred. The entity paying the monetary consideration shall not recognize any gain on a transaction covered in paragraph [845-10-30-3](https://asc.understandingaccounting.org/asc/845/10/#845-10-30-3) but shall record the asset received at the amount of the monetary consideration paid plus the recorded amount of the nonmonetary asset surrendered. If a loss is indicated by the terms of a transaction described in this paragraph or in that paragraph, the entire indicated loss on the exchange shall be recognized. ##### [845-10-30-7](https://asc.understandingaccounting.org/asc/845/10/#845-10-30-7) Pending content: no Source downloaded (UTC): 2026-09-10T01:59:38.038Z to 2026-09-10T01:59:38.038Z Record version: sha256:79c5fbabecb3ad8747e1cd5f39250d104e9014bc9cacad3dc5404d4e10939a07 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. See paragraph [845-10-25-6](https://asc.understandingaccounting.org/asc/845/10/#845-10-25-6) for guidance on what level of monetary consideration is deemed significant and results in the exchange to be considered monetary (rather than nonmonetary). #### Applying the Basic Principle ##### [845-10-30-8](https://asc.understandingaccounting.org/asc/845/10/#845-10-30-8) Pending content: no Source downloaded (UTC): 2026-09-10T01:59:38.038Z to 2026-09-10T01:59:38.038Z Record version: sha256:f3572bc74f4f0383a89244ffc1d4d1f120a1a3474cddffa67d06cc5ec4c4aa40 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Fair value should be regarded as not determinable within reasonable limits if major uncertainties exist about the realizability of the value that would be assigned to an asset received in a nonmonetary transaction accounted for at fair value. An exchange involving parties with essentially opposing interests is not considered a prerequisite to determining a fair value of a nonmonetary asset transferred; nor does an exchange ensure that a fair value for accounting purposes can be ascertained within reasonable limits. If neither the fair value of a nonmonetary asset transferred nor the fair value of a nonmonetary asset received in exchange is determinable within reasonable limits, the recorded amount of the nonmonetary asset transferred from the entity may be the only available measure of the transaction. ##### [845-10-30-9](https://asc.understandingaccounting.org/asc/845/10/#845-10-30-9) Pending content: no Source downloaded (UTC): 2026-09-10T01:59:38.038Z to 2026-09-10T01:59:38.038Z Record version: sha256:93f3ebcec8a3f12db00e6be0e3cd915fe72dd21daa7f83880447c4c800e03725 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. A difference between the amount of gain or loss recognized for tax purposes and that recognized for accounting purposes may constitute a temporary difference to be accounted for according to Subtopic 740-10. #### Nonreciprocal Transfers with Owners ##### [845-10-30-10](https://asc.understandingaccounting.org/asc/845/10/#845-10-30-10) Pending content: no Source downloaded (UTC): 2026-09-10T01:59:38.038Z to 2026-09-10T01:59:38.038Z Record version: sha256:6189e97972a28b346c7d1343f68aae47e166e90c798df1a9f3be15eeabb985db Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. Accounting for the distribution of nonmonetary assets to owners of an entity in a spinoff or other form of reorganization or liquidation or in a plan that is in substance the rescission of a prior business combination shall be based on the recorded amount (after reduction, if appropriate, for an indicated impairment of value) (see paragraph [360-10-40-4](https://asc.understandingaccounting.org/asc/360/10/#360-10-40-4)) of the nonmonetary assets distributed. Subtopic 505-60 provides additional guidance on the distribution of nonmonetary assets that constitute a [business](https://asc.understandingaccounting.org/glossary/b/#business "Paragraphs 805-10-55-3A805-10-55-4805-10-55-5805-10-55-6 and 805-10-55-8805-10-55-9 define what is considered a business.") to owners of an entity in transactions commonly referred to as spinoffs. A pro rata distribution to owners of an entity of shares of a [subsidiary](https://asc.understandingaccounting.org/glossary/s/#subsidiary "An entity, including an unincorporated entity such as a partnership or trust, in which another entity, known as its parent, holds a controlling financial interest. (Also, a variable interest entity that is consolidated by a primary beneficiary.)") or other investee entity that has been or is being consolidated or that has been or is being accounted for under the equity method is to be considered to be equivalent to a spinoff. Other nonreciprocal transfers of nonmonetary assets to owners shall be accounted for at fair value if the fair value of the nonmonetary asset distributed is objectively measurable and would be clearly realizable to the distributing entity in an outright sale at or near the time of the distribution. ##### [845-10-30-11](https://asc.understandingaccounting.org/asc/845/10/#845-10-30-11) Pending content: no Source downloaded (UTC): 2026-09-10T01:59:38.038Z to 2026-09-10T01:59:38.038Z Record version: sha256:941fee1925794565602578f3e5ec00f64fe77f3e5d7b4b8682e9c962b2f75905 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. See Section 845-10-55 for implementation guidance and illustrations of when an entity transfers pension assets or obligations in a spinoff. ##### [845-10-30-12](https://asc.understandingaccounting.org/asc/845/10/#845-10-30-12) Pending content: no Source downloaded (UTC): 2026-09-10T01:59:38.038Z to 2026-09-10T01:59:38.038Z Record version: sha256:11091399cf76a9a709c5167cac74ac64b4a80df34f051cd244ee0f487d9bfc5d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. A non-pro-rata [split-off](https://asc.understandingaccounting.org/glossary/s/#split-off "A transaction in which a parent entity exchanges its stock in a subsidiary for parent entity stock held by its shareholders.") of a segment of a business in a corporate plan of reorganization shall be accounted for at fair value. ##### [845-10-30-13](https://asc.understandingaccounting.org/asc/845/10/#845-10-30-13) Pending content: no Source downloaded (UTC): 2026-09-10T01:59:38.038Z to 2026-09-10T01:59:38.038Z Record version: sha256:c295cb583570b7e260ed8b3f3b4dd835a63791170ef3d3d89332a469712a6653 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. A split-off of a targeted business, distributed on a pro rata basis to the holders of the related targeted stock, shall be accounted for at historical cost. If the targeted stock was created in contemplation of the subsequent split-off, the two steps (creation of the targeted stock and the split-off) cannot be separated and shall be viewed as one transaction with the split-off being accounted for at fair value. ##### [845-10-30-14](https://asc.understandingaccounting.org/asc/845/10/#845-10-30-14) Pending content: no Source downloaded (UTC): 2026-09-10T01:59:38.038Z to 2026-09-10T01:59:38.038Z Record version: sha256:462ecced1eaa26928305a4512b1329e2f0cd57380af1bcfc775945c69d0c8fd8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. A dividend-in-kind recognized under paragraph [845-10-25-3](https://asc.understandingaccounting.org/asc/845/10/#845-10-25-3) shall be measured initially at fair value by the entity and the recipient. ### Purchases and Sales of Inventory with the Same Counterparty ##### [845-10-30-15](https://asc.understandingaccounting.org/asc/845/10/#845-10-30-15) Pending content: no Source downloaded (UTC): 2026-09-10T01:59:38.038Z to 2026-09-10T01:59:38.038Z Record version: sha256:e7df9cf838148d21b8accfeb8fc3d74b69917242d28056c10ed3a8df688fa387 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. A nonmonetary [exchange](https://asc.understandingaccounting.org/glossary/e/#exchange "An exchange (or exchange transaction) is a reciprocal transfer between two entities that results in one of the entities acquiring assets or services or satisfying liabilities by surrendering other assets or services or incurring other obligations.") whereby an entity transfers finished goods inventory in exchange for the receipt of raw materials or work-in-process inventory within the same line of business is not an exchange transaction to facilitate sales to customers for the entity transferring the finished goods, as described in paragraph [845-10-30-3(b)](https://asc.understandingaccounting.org/asc/845/10/#845-10-30-3), and, therefore, shall be recognized by that entity at fair value if both of the following conditions are met: 1. a Fair value is determinable within reasonable limits. 2. b The transaction has commercial substance (see paragraph [845-10-30-4](https://asc.understandingaccounting.org/asc/845/10/#845-10-30-4)). ##### [845-10-30-16](https://asc.understandingaccounting.org/asc/845/10/#845-10-30-16) Pending content: no Source downloaded (UTC): 2026-09-10T01:59:38.038Z to 2026-09-10T01:59:38.038Z Record version: sha256:61ae205c255dbb46bb91eec782bc8be689f2d3999420cdedc3ff26e25beae474 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. All other nonmonetary exchanges of inventory within the same line of business shall be recognized at the carrying amount of the inventory transferred. That is, a nonmonetary exchange within the same line of business involving either of the following shall not be recognized at fair value: 1. a The transfer of raw materials or work-in-process inventory in exchange for the receipt of raw materials, work-in-process, or finished goods inventory 2. b The transfer of finished goods inventory for the receipt of finished goods inventory. ### Barter Credit Transactions ##### [845-10-30-17](https://asc.understandingaccounting.org/asc/845/10/#845-10-30-17) Pending content: no Source downloaded (UTC): 2026-09-10T01:59:38.038Z to 2026-09-10T01:59:38.038Z Record version: sha256:5f828fb0a9495e0e217cd086fc545ee3e4ff95d4aae6b10143dd22b31e0709eb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [845-10-30-18](https://asc.understandingaccounting.org/asc/845/10/#845-10-30-18) Pending content: no Source downloaded (UTC): 2026-09-10T01:59:38.038Z to 2026-09-10T01:59:38.038Z Record version: sha256:553da41e2f5222bb69a554d0c089bdfecad619f6ff9b02a3a516071920672db8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [845-10-30-19](https://asc.understandingaccounting.org/asc/845/10/#845-10-30-19) Pending content: no Source downloaded (UTC): 2026-09-10T01:59:38.038Z to 2026-09-10T01:59:38.038Z Record version: sha256:2468dfc352f2fa78f7d99a10c7cdd7c5a945ec3e605d50fa24683d84ba846ef6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. An impairment loss on the barter credits shall be recognized if it subsequently becomes apparent that either of the following conditions exists: 1. a The fair value of any remaining barter credits is less than the carrying amount. 2. b It is probable that the entity will not use all of the remaining barter credits. ##### [845-10-30-20](https://asc.understandingaccounting.org/asc/845/10/#845-10-30-20) Pending content: no Source downloaded (UTC): 2026-09-10T01:59:38.038Z to 2026-09-10T01:59:38.038Z Record version: sha256:8d7595531131149b4056cd7e5544e5f0433ad598134fec924b05af4c07f786f5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/) ### Exchanges Involving Monetary Consideration #### Overall Guidance ##### [845-10-30-21](https://asc.understandingaccounting.org/asc/845/10/#845-10-30-21) Pending content: no Source downloaded (UTC): 2026-09-10T01:59:38.038Z to 2026-09-10T01:59:38.038Z Record version: sha256:0b2c53793b96e25869994af884cb9c429001dbac9b591541c29dab3884e60b43 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. As a monetary transaction, both parties would record the [exchange](https://asc.understandingaccounting.org/glossary/e/#exchange "An exchange (or exchange transaction) is a reciprocal transfer between two entities that results in one of the entities acquiring assets or services or satisfying liabilities by surrendering other assets or services or incurring other obligations.") at fair value (as discussed in paragraph [845-10-25-6](https://asc.understandingaccounting.org/asc/845/10/#845-10-25-6)). The ability to satisfactorily measure fair value is a prerequisite to the use of fair value. ##### [845-10-30-22](https://asc.understandingaccounting.org/asc/845/10/#845-10-30-22) Pending content: no Source downloaded (UTC): 2026-09-10T01:59:38.038Z to 2026-09-10T01:59:38.038Z Record version: sha256:e9a1c7e2659813004a7e7e58595b3657d332ab71449f701df2fc76d08a3858f3 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2017-05](https://asc.understandingaccounting.org/updates/asu-2017-05/). ##### [845-10-30-23](https://asc.understandingaccounting.org/asc/845/10/#845-10-30-23) Pending content: no Source downloaded (UTC): 2026-09-10T01:59:38.038Z to 2026-09-10T01:59:38.038Z Record version: sha256:ac599a56928ee15ab7ea28848f2bb91e05676cbe6013cd918d16295a636f0303 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ### Exchanges of a Nonfinancial Asset for a Noncontrolling Ownership Interest ##### [845-10-30-24](https://asc.understandingaccounting.org/asc/845/10/#845-10-30-24) Pending content: no Source downloaded (UTC): 2026-09-10T01:59:38.038Z to 2026-09-10T01:59:38.038Z Record version: sha256:ae959015bbcadd906e8458b5865c9a63f8032366b804ff727e63cb4f4726e706 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2017-05](https://asc.understandingaccounting.org/updates/asu-2017-05/). ##### [845-10-30-25](https://asc.understandingaccounting.org/asc/845/10/#845-10-30-25) Pending content: no Source downloaded (UTC): 2026-09-10T01:59:38.038Z to 2026-09-10T01:59:38.038Z Record version: sha256:af33c02efd12c27d6c0f691093e61e0c8fe268dadb64ccc1c2ff6529bfdb80b4 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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