{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/860/30/#sec-50-disclosure","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":"860","topic_title":"Transfers and Servicing","subtopic":"860-30","subtopic_title":"Secured Borrowing and Collateral","section":{"number":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Assets Subject to Lien","paragraphs":[{"citation":"860-30-S50-1","para":"S50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_F9A12EDA-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/235/10/#235-10-S99-1\" class=\"xref\">235-10-S99-1</a>, Regulation S-X Rule 4-08(b), for required disclosures for assets subject to lien. </span></span></div></div>","snippet":"See paragraph 235-10-S99-1, Regulation S-X Rule 4-08(b), for required disclosures for assets subject to lien.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:30a089bac9b367ebaaf23c4c442307465cc383782f3d7d8a43a202cfefa6b605","downloaded_from":"2026-09-10T02:07:35.766Z","last_downloaded_at":"2026-09-10T02:07:35.766Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480031","source_sha256":"73403a52dc65a6d5e167c0f3f74991ba682ac26b97dd25af1210b5af1d6bf271"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:27fcb3ff36475d31a5944f974891002d319e32cf03ae8bb6a32a180c98f6f8d4","downloaded_from":"2026-09-10T02:07:35.766Z","last_downloaded_at":"2026-09-10T02:07:35.766Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480031","source_sha256":"73403a52dc65a6d5e167c0f3f74991ba682ac26b97dd25af1210b5af1d6bf271"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8f201bc2cdc9b4a5aac9d64c6841235b19e816e7968ab3fb95ba80692b3a8a79","downloaded_from":"2026-09-10T02:07:35.766Z","last_downloaded_at":"2026-09-10T02:07:35.766Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480031","source_sha256":"73403a52dc65a6d5e167c0f3f74991ba682ac26b97dd25af1210b5af1d6bf271"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8f201bc2cdc9b4a5aac9d64c6841235b19e816e7968ab3fb95ba80692b3a8a79","downloaded_from":"2026-09-10T02:07:35.766Z","last_downloaded_at":"2026-09-10T02:07:35.766Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480031","source_sha256":"73403a52dc65a6d5e167c0f3f74991ba682ac26b97dd25af1210b5af1d6bf271"}}