# ASC 845-10-60: Nonmonetary Transactions — Overall — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/845/10/#60-relationships)

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## ASC 845-10-60: 60 Relationships

[Read section](https://asc.understandingaccounting.org/asc/845/10/#60-relationships)

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#### Other Expenses

##### [845-10-60-1](https://asc.understandingaccounting.org/asc/845/10/#845-10-60-1)

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For guidance on accounting for contributions made, see Subtopic 720-25.

### Barter Transactions

#### Revenue Recognition

##### [845-10-60-2](https://asc.understandingaccounting.org/asc/845/10/#845-10-60-2)

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For guidance on accounting for advertising barter transactions, see the guidance on noncash consideration in paragraphs

[606-10-32-21 through 32-24](https://asc.understandingaccounting.org/asc/606/10/#606-10-32-21)

.

### Exchanges Involving Monetary Consideration

##### [845-10-60-3](https://asc.understandingaccounting.org/asc/845/10/#845-10-60-3)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).