{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/845/10/#55-implementation-guidance-and-illustrations","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":"55","label":"55 Implementation Guidance and Illustrations","anchor":"55-implementation-guidance-and-illustrations","is_sec":false,"groups":[{"block":null,"heading":"Implementation Guidance","paragraphs":[{"citation":"845-10-55-1","para":"55-1","html":"
Paragraph 845-10-30-10 does not permit gain or loss recognition for the spinoff of nonmonetary assets to owners of an entity. That prohibition also shall apply to pension-related assets or obligations transferred in a spinoff. The transition asset or obligation remaining in accumulated other comprehensive income and net gain or loss included in accumulated other comprehensive income shall be allocated to each pension plan in proportion to the projected benefit obligations of the two pension plans. Prior service cost included in accumulated other comprehensive income shall be allocated to the pension plans based on the applicable individuals included in the employee groups covered. See paragraphs
715-30-55-124 through 55-127
, which addresses the division of a pension plan. (The accounting treatment for a spinoff that involves a division of a pension plan should be similar to that for a spinoff involving a pension plan that was previously part of a larger pension plan.)
","snippet":"Paragraph 845-10-30-10 does not permit gain or loss recognition for the spinoff of nonmonetary assets to owners of an entity. That prohibition also shall apply to pension-related assets or obligations transferred in a sp…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:046735c0136a466663f92692cc5c129bf97e81813f5df99a6d0281cf3cbdd872","downloaded_from":"2026-09-10T01:59:48.528Z","last_downloaded_at":"2026-09-10T01:59:48.528Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482840","source_sha256":"0ad7c1ba889229ff888257e9d4878706eb6c73489afe72ec33b6639c6547e70c"}},{"citation":"845-10-55-2","para":"55-2","html":"
The following table summarizes the guidance contained in this Subtopic.
","snippet":"The following table summarizes the guidance contained in this Subtopic.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8b235c697571746f6001636e1ee62d64c1e9a33eb49bc3d4602c7ffae3163459","downloaded_from":"2026-09-10T01:59:48.528Z","last_downloaded_at":"2026-09-10T01:59:48.528Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482840","source_sha256":"0ad7c1ba889229ff888257e9d4878706eb6c73489afe72ec33b6639c6547e70c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64f4205073c2bae6852bf5da89eb51a8e987d2a221cdbb0c6f115e9917a2297b","downloaded_from":"2026-09-10T01:59:48.528Z","last_downloaded_at":"2026-09-10T01:59:48.528Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482840","source_sha256":"0ad7c1ba889229ff888257e9d4878706eb6c73489afe72ec33b6639c6547e70c"}},{"block":null,"heading":"Illustrations","paragraphs":[{"citation":"845-10-55-3","para":"55-3","html":"
This Example illustrates how an employer shall account for the transfer of a pension benefit obligation or plan assets to a spun-off entity's new pension plan.
","snippet":"This Example illustrates how an employer shall account for the transfer of a pension benefit obligation or plan assets to a spun-off entity's new pension plan.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b836ce5cad3d4b32bc2d97aac2e3ae7f993a0f82c5bf8af2e84a8c7c597ecb3","downloaded_from":"2026-09-10T01:59:48.528Z","last_downloaded_at":"2026-09-10T01:59:48.528Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482840","source_sha256":"0ad7c1ba889229ff888257e9d4878706eb6c73489afe72ec33b6639c6547e70c"}},{"citation":"845-10-55-4","para":"55-4","html":"
An employer (Entity A) incorporates a division (Entity B) and subsequently spins it off to the owners of the entity. The new entity assumes Entity A's projected benefit obligation under its pension plan (Old Plan) for the employees that are transferred as part of the spinoff. The accumulated benefit obligation for those employees ($30,000) is fully vested at the date of the spinoff. The portion of the projected benefit obligation attributable to the future compensation levels for those employees is $6,000. No plan assets are transferred to the new entity's pension plan (New Plan).
","snippet":"An employer (Entity A) incorporates a division (Entity B) and subsequently spins it off to the owners of the entity. The new entity assumes Entity A's projected benefit obligation under its pension plan (Old Plan) for th…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6fe7961206bbcfac2974a93e4851102e30ee6243a5fc71db5b1d76883b6b3076","downloaded_from":"2026-09-10T01:59:48.528Z","last_downloaded_at":"2026-09-10T01:59:48.528Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482840","source_sha256":"0ad7c1ba889229ff888257e9d4878706eb6c73489afe72ec33b6639c6547e70c"}},{"citation":"845-10-55-5","para":"55-5","html":"
The following Cases illustrate two scenarios:
  1. a
    Accounting for a transfer of a pension benefit obligation only (Case A)
  2. b
    Accounting for a transfer of a plan assets and a pension benefit obligation (Case B).
","snippet":"The following Cases illustrate two scenarios:\n(a) Accounting for a transfer of a pension benefit obligation only (Case A)\n(b) Accounting for a transfer of a plan assets and a pension benefit obligation (Case B).","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4fdc65ce84f01cccf67ecbd7dcf080026f4751db5eeb0df917badc7cd4c2d547","downloaded_from":"2026-09-10T01:59:48.528Z","last_downloaded_at":"2026-09-10T01:59:48.528Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482840","source_sha256":"0ad7c1ba889229ff888257e9d4878706eb6c73489afe72ec33b6639c6547e70c"}},{"citation":"845-10-55-6","para":"55-6","html":"
The following is the funded status of the pension plans immediately before and after the spinoff.
","snippet":"The following is the funded status of the pension plans immediately before and after the spinoff.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e8dfd6ec465e860ba8b1f6846ae3d618267d8adba952ef72834bd69998327421","downloaded_from":"2026-09-10T01:59:48.528Z","last_downloaded_at":"2026-09-10T01:59:48.528Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482840","source_sha256":"0ad7c1ba889229ff888257e9d4878706eb6c73489afe72ec33b6639c6547e70c"}},{"citation":"845-10-55-7","para":"55-7","html":"
The journal entries to account for the spinoff are as follows.
","snippet":"The journal entries to account for the spinoff are as follows.\nEntity A\nTo record the transfer of a pension benefit obligation and net deferred amounts from Entity A to Entity B\nEntity B\nTo record the receipt of a pensio…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3b686b63e35265fa2a8a05e7f907136209f601a15c57ad954e9b508ed451c151","downloaded_from":"2026-09-10T01:59:48.528Z","last_downloaded_at":"2026-09-10T01:59:48.528Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482840","source_sha256":"0ad7c1ba889229ff888257e9d4878706eb6c73489afe72ec33b6639c6547e70c"}},{"citation":"845-10-55-8","para":"55-8","html":"
In this Case, the plan assets ($28,000) are also transferred to the New Plan. The following is the funded status of the pension plans immediately before and after the spinoff.
","snippet":"In this Case, the plan assets ($28,000) are also transferred to the New Plan. The following is the funded status of the pension plans immediately before and after the spinoff.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:89a080d38b211f3000b6c31c004d979632c7dde4e77a889c5aba7132775df533","downloaded_from":"2026-09-10T01:59:48.528Z","last_downloaded_at":"2026-09-10T01:59:48.528Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482840","source_sha256":"0ad7c1ba889229ff888257e9d4878706eb6c73489afe72ec33b6639c6547e70c"}},{"citation":"845-10-55-9","para":"55-9","html":"
The journal entries to account for the spinoff are as follows.
","snippet":"The journal entries to account for the spinoff are as follows.\nEntity A\nTo record the transfer of plan assets, a pension benefit obligation, and net deferred amounts from Entity A to Entity B\nEntity B\nTo record the recei…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b3731da433634692d5e4b7d2042d5295b78634bad7d3de991772a628192de007","downloaded_from":"2026-09-10T01:59:48.528Z","last_downloaded_at":"2026-09-10T01:59:48.528Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482840","source_sha256":"0ad7c1ba889229ff888257e9d4878706eb6c73489afe72ec33b6639c6547e70c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d3b2c20d69b1b29ee31fab9ea80cc5068d2833c0546a336881ebf33de9c22808","downloaded_from":"2026-09-10T01:59:48.528Z","last_downloaded_at":"2026-09-10T01:59:48.528Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482840","source_sha256":"0ad7c1ba889229ff888257e9d4878706eb6c73489afe72ec33b6639c6547e70c"}},{"block":"Purchases and Sales of Inventory with the Same Counterparty","heading":"Illustrations","paragraphs":[{"citation":"845-10-55-10","para":"55-10","html":"
The application of the indicators (see paragraph 845-10-25-4) depends on the relative facts and circumstances and requires significant judgment. The assessment of that judgment in a given fact pattern is based on the assumed facts; accordingly, judgment will vary in differing fact patterns.
","snippet":"The application of the indicators (see paragraph 845-10-25-4) depends on the relative facts and circumstances and requires significant judgment. The assessment of that judgment in a given fact pattern is based on the ass…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:da26913e1d4fcd50e233bb8200ba4bf91026d0bc523057538c5de4d9b21e7f33","downloaded_from":"2026-09-10T01:59:48.528Z","last_downloaded_at":"2026-09-10T01:59:48.528Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482840","source_sha256":"0ad7c1ba889229ff888257e9d4878706eb6c73489afe72ec33b6639c6547e70c"}},{"citation":"845-10-55-11","para":"55-11","html":"
This Example illustrates the following:
  1. a
    Whether the described transaction shall be viewed as a single exchange transaction as discussed in paragraphs
    845-10-25-4 through 25-5
  2. b
    Whether the nonmonetary exchange of inventory within the same line of business shall be recognized at fair value as discussed in paragraphs
    845-10-30-15 through 30-16
    .
","snippet":"This Example illustrates the following:\n(a) Whether the described transaction shall be viewed as a single exchange transaction as discussed in paragraphs 845-10-25-4 through 25-5\n(b) Whether the nonmonetary exchange of i…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0413cffcfd30873be408bd3c6bd74b1bc6c08e67192889c0ff2d0e76c02ed28b","downloaded_from":"2026-09-10T01:59:48.528Z","last_downloaded_at":"2026-09-10T01:59:48.528Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482840","source_sha256":"0ad7c1ba889229ff888257e9d4878706eb6c73489afe72ec33b6639c6547e70c"}},{"citation":"845-10-55-12","para":"55-12","html":"
Oil Entity A produces heavy crude oil (dense, viscous crude oil) in California and has refining operations in other parts of the United States including West Texas. Given its supply-chain management needs, Entity A would like to acquire West Texas intermediate crude oil in the most cost-efficient manner.
","snippet":"Oil Entity A produces heavy crude oil (dense, viscous crude oil) in California and has refining operations in other parts of the United States including West Texas. Given its supply-chain management needs, Entity A would…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:11d9334a6bfc7d2feb0bc22788f368c618e55e5e27432c70f6f6c15f82251b6d","downloaded_from":"2026-09-10T01:59:48.528Z","last_downloaded_at":"2026-09-10T01:59:48.528Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482840","source_sha256":"0ad7c1ba889229ff888257e9d4878706eb6c73489afe72ec33b6639c6547e70c"}},{"citation":"845-10-55-13","para":"55-13","html":"
As part of its analysis in determining the most cost-efficient approach to acquiring West Texas intermediate crude oil, Entity A uses the following available information regarding the current oil needs (demand) and excess oil capacity (supply) of the various oil entities.
","snippet":"As part of its analysis in determining the most cost-efficient approach to acquiring West Texas intermediate crude oil, Entity A uses the following available information regarding the current oil needs (demand) and exces…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7e96b8fe088eecc295e173dd15f3404dda9eb5c25467b28cbf53e2acde41ba50","downloaded_from":"2026-09-10T01:59:48.528Z","last_downloaded_at":"2026-09-10T01:59:48.528Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482840","source_sha256":"0ad7c1ba889229ff888257e9d4878706eb6c73489afe72ec33b6639c6547e70c"}},{"citation":"845-10-55-14","para":"55-14","html":"
Entity A enters into an arrangement to sell Entity B a specified quantity of its California production and enters into a separate arrangement at the same time to purchase a specified quantity of Entity B's sweet crude oil production in Oklahoma. Also at the same time, Entity A enters into an arrangement to sell Entity C the sweet crude oil in Oklahoma purchased from Entity B, and enters into a separate arrangement at the same time to acquire a specified quantity and quality of West Texas intermediate crude oil from Entity C for its West Texas refining operations.
","snippet":"Entity A enters into an arrangement to sell Entity B a specified quantity of its California production and enters into a separate arrangement at the same time to purchase a specified quantity of Entity B's sweet crude oi…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1fbcf7d6b46a68561e2f0778bbd54265d2b4e46f8a803e43e81f0446923bb8da","downloaded_from":"2026-09-10T01:59:48.528Z","last_downloaded_at":"2026-09-10T01:59:48.528Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482840","source_sha256":"0ad7c1ba889229ff888257e9d4878706eb6c73489afe72ec33b6639c6547e70c"}},{"citation":"845-10-55-15","para":"55-15","html":"
Entity A issues invoices and purchase orders for each transaction and each is gross-cash settled at market prices. Although the quantities differ, there is an insignificant difference in total value of oil being exchanged in each transaction. Entity A would not sell its inventory to Entity B or Entity C without an understanding that the counterparty will perform. Entity A considers all crude oil to be the same class of inventory (that is, raw materials) for purposes of financial reporting. Entity A does not account for these arrangements as derivatives; therefore, the guidance in Subtopic 815-10 is not applicable.
","snippet":"Entity A issues invoices and purchase orders for each transaction and each is gross-cash settled at market prices. Although the quantities differ, there is an insignificant difference in total value of oil being exchange…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ba97ce524569ae5439981b8a453dcce50c4248ec7671f5e67199d04e7111375","downloaded_from":"2026-09-10T01:59:48.528Z","last_downloaded_at":"2026-09-10T01:59:48.528Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482840","source_sha256":"0ad7c1ba889229ff888257e9d4878706eb6c73489afe72ec33b6639c6547e70c"}},{"citation":"845-10-55-16","para":"55-16","html":"
Based on an evaluation of the circumstances, Entity A's inventory purchase and sales transactions with Entity B were entered into in contemplation of one another because the sole purpose of selling inventory was to procure inventory from the same counterparty in the most cost-efficient manner. While it is a matter of judgment as to whether Entity A entered into its inventory purchase and sales transactions with Entity B in contemplation of one another, certain factors support this assessment. For instance, the transaction to sell inventory was entered into simultaneously with the transaction to purchase inventory. In addition, the sole purpose of selling heavy crude oil inventory is to facilitate the purchase of sweet crude oil inventory. Although the purpose of a transaction is not explicitly identified as an indicator in the consensus guidance, it is nevertheless relevant to the assessment of whether the inventory transactions were entered into in contemplation of one another. While the inventory transactions were not settled on a net basis nor were they entered into at off-market prices, the other indicators, together with the specific facts and circumstances described above, provide persuasive evidence that the transactions were entered into in contemplation of one another. Therefore, although each transaction was separately documented and gross-cash settled at market prices, the inventory transactions should be deemed a single exchange between Entity A and Entity B for purposes of applying the guidance in the Purchases and Sales of Inventory with the Same Counterparty Subsections. From the perspective of Entity A, an analysis of the inventory purchase and sales transactions between Entity A and Entity C would result in the same conclusion as the analysis of the transactions between Entity A and Entity B.
","snippet":"Based on an evaluation of the circumstances, Entity A's inventory purchase and sales transactions with Entity B were entered into in contemplation of one another because the sole purpose of selling inventory was to procu…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c6dbce9f7322f8398d59f705a830234471f240230f95401a800bf60cc1b36a33","downloaded_from":"2026-09-10T01:59:48.528Z","last_downloaded_at":"2026-09-10T01:59:48.528Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482840","source_sha256":"0ad7c1ba889229ff888257e9d4878706eb6c73489afe72ec33b6639c6547e70c"}},{"citation":"845-10-55-17","para":"55-17","html":"
Entity A would recognize the single exchange transactions with both Entity B and Entity C at carryover basis because, from Entity A's perspective, the same class of inventory (raw materials for raw materials) was surrendered and received.
","snippet":"Entity A would recognize the single exchange transactions with both Entity B and Entity C at carryover basis because, from Entity A's perspective, the same class of inventory (raw materials for raw materials) was surrend…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f43758217ce3fc94e48be27568cf6a526b1341b8dc9038dd7e9c34a22d8f79b6","downloaded_from":"2026-09-10T01:59:48.528Z","last_downloaded_at":"2026-09-10T01:59:48.528Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482840","source_sha256":"0ad7c1ba889229ff888257e9d4878706eb6c73489afe72ec33b6639c6547e70c"}},{"citation":"845-10-55-18","para":"55-18","html":"
This Example illustrates the following:
  1. a
    Whether the described transaction shall be viewed as a single exchange transaction as discussed in paragraphs
    845-10-25-4 through 25-5
  2. b
    Whether the nonmonetary exchange of inventory within the same line of business shall be recognized at fair value as discussed in paragraphs
    845-10-30-15 through 30-16
    .
","snippet":"This Example illustrates the following:\n(a) Whether the described transaction shall be viewed as a single exchange transaction as discussed in paragraphs 845-10-25-4 through 25-5\n(b) Whether the nonmonetary exchange of i…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aeb1ef84ce19c3d5d6f8d84e7eb24894b9d94045d0b6806ed80b64e7045c16a7","downloaded_from":"2026-09-10T01:59:48.528Z","last_downloaded_at":"2026-09-10T01:59:48.528Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482840","source_sha256":"0ad7c1ba889229ff888257e9d4878706eb6c73489afe72ec33b6639c6547e70c"}},{"citation":"845-10-55-19","para":"55-19","html":"
Dealer A in Suburb X has an excess inventory of cars relative to near-term expected demand and does not have enough pickup trucks to meet near-term expected demand. Dealer B in Suburb Y has an excess inventory of pickup trucks and not enough cars to meet near-term expected demand. Dealer A negotiates an arrangement to sell a specified number of cars to Dealer B and, although not committed to do so, Dealer B may deliver pickup trucks of equivalent value at wholesale prices to Dealer A. Dealer A must purchase pickup trucks from Dealer B if Dealer B chooses to deliver the trucks the following week. Historically, Dealer B has always delivered the trucks to Dealer A under these types of arrangements. At the time Dealer A delivers its cars to Dealer B, Dealer A believes Dealer B will ship the trucks the following week. Each transaction is separately documented and gross-cash settled at wholesale prices on the date of delivery.
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Based on an evaluation of the circumstances, Dealer A's inventory sales transaction was entered into in contemplation of a reciprocal inventory purchase transaction from Dealer B because, as a condition of selling inventory to Dealer B, Dealer A must accept delivery of trucks from Dealer B at a later date, if Dealer B chooses to make such a delivery. Consistent with past history, when Dealer A enters into this kind of arrangement with Dealer B, Dealer A fully expects to purchase the trucks. Therefore, the sale of the cars should be considered combined with the purchase of the trucks.
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While it is a matter of judgment as to whether Dealer A entered into its inventory sales transaction in contemplation of the inventory purchase transaction, certain factors support this assessment. For instance, a transaction to sell cars to Dealer B was entered into with an anticipated transaction to purchase trucks from Dealer B (if Dealer B chooses to deliver the trucks) simultaneously. Even though the transaction to purchase trucks depended on whether Dealer B chose to deliver, Dealer A believed that there was a high degree of certainty that Dealer B would deliver. In addition, because the inventory pricing is at wholesale, it indicates that these transactions were not on the same terms as transactions with their typical retail customers. While this last factor is not related to a specific indicator (see guidance in paragraph 845-10-25-4), it is relevant in assessing the nature of the relationship between Dealer A and Dealer B in the context of the purchase and sales transactions. While Dealer A and Dealer B did not agree to net-settle the inventory transactions, the expectation of a reciprocal purchase transaction from Dealer B in the context of the relationship between Dealer A and Dealer B indicates that the sale transaction by Dealer A to Dealer B was entered into in contemplation of the purchase transaction from Dealer B. Therefore, although each transaction was separately documented and gross-cash settled, these inventory transactions should be deemed a single exchange for purposes of applying the Purchases and Sales of Inventory with the Same Counterparty Subsection of Section 845-10-30.
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When evaluating the inventory transactions as a single nonmonetary exchange, Dealer A would recognize the transactions at carryover basis because the same class of inventory is being exchanged (finished goods exchanged for finished goods).
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This Example illustrates the following:
  1. a
    Whether the described transaction shall be viewed as a single exchange transaction as discussed in paragraphs
    845-10-25-4 through 25-5
  2. b
    Whether the nonmonetary exchange of inventory within the same line of business shall be recognized at fair value as discussed in paragraphs
    845-10-30-15 through 30-16
    .
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Multinational Manufacturer A has a longstanding business relationship with multinational Manufacturer B, whereby each manufacturer will buy and sell inventory from the other on an as-needed basis at market prices. Manufacturer A sells materials to Manufacturer B based on a purchase order from Manufacturer B. Two days later, Manufacturer B sells materials to Manufacturer A based on a separate purchase order from Manufacturer A. Neither transaction was predicated on the occurrence of the other transaction occurring through either an implied arrangement or a contractual arrangement, and, historically, Manufacturer A has sold twice as much in value to Manufacturer B as Manufacturer B has sold to Manufacturer A. Both of these inventory transactions are gross-cash settled at market prices.
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Based on an evaluation of the circumstances, Manufacturer A's inventory purchase and sales transactions were not entered into in contemplation of one another.
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This assessment is supported by reciprocal inventory purchase and sales transactions not being negotiated between the two counterparties at the same time. In addition, there is no correlation between the value of goods delivered to Manufacturer B and the value of goods received from Manufacturer B. Although this last factor is not explicitly identified in the guidance in this Subtopic, it further strengthens the assessment that the inventory transactions were not entered into in contemplation of one another. Consequently, the inventory purchase and sales transactions would not be deemed a single exchange for purposes of applying the Purchases and Sales of Inventory with the Same Counterparty Subsection of Section 845-10-30 and would be considered separate monetary transactions subject to the guidance in other relevant generally accepted accounting principles (GAAP).
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