# ASC 853-10-25: Service Concession Arrangements — Overall — 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/853/10/#25-recognition)

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## ASC 853-10-25: 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/853/10/#25-recognition)

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##### [853-10-25-1](https://asc.understandingaccounting.org/asc/853/10/#853-10-25-1)

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An operating entity shall account for revenue from service concession arrangements in accordance with Topic 606 on revenue from contracts with customers. In applying Topic 606, an operating entity shall consider the grantor to be the customer of its operation services in all cases for service concession arrangements within the scope of this Topic. An operating entity shall refer to other Topics to account for the various other aspects of service concession arrangements.

#### The Operating Entity's Rights over the Infrastructure

##### [853-10-25-2](https://asc.understandingaccounting.org/asc/853/10/#853-10-25-2)

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The infrastructure that is the subject of a service concession arrangement within the scope of this Topic shall not be recognized as property, plant, and equipment of the operating entity. Service concession arrangements within the scope of this Topic are not within the scope of Topic 842 on leases.