# ASC 853-10-65: Service Concession Arrangements — Overall — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/853/10/#65-transition-and-open-effective-date-information)

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## ASC 853-10-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/853/10/#65-transition-and-open-effective-date-information)

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##### [853-10-65-1](https://asc.understandingaccounting.org/asc/853/10/#853-10-65-1)

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Paragraph superseded on 06/23/2016 after the end of the transition period stated in Accounting Standards Update No. 2014-05, _Service Concession Arrangements (Topic 853)_.

##### [853-10-65-2](https://asc.understandingaccounting.org/asc/853/10/#853-10-65-2)

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Source downloaded (UTC): 2026-09-10T02:04:19.564Z to 2026-09-10T02:04:19.564Z

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Paragraph superseded on 07/20/2020 after the end of the transition period stated in Accounting Standards Update No. 2017-10, _Service Concession Arrangements (Topic 853): Determining the Customer of the Operation Services_.