{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/860/50/#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":"860","topic_title":"Transfers and Servicing","subtopic":"860-50","subtopic_title":"Servicing Assets and Liabilities","section":{"number":"55","label":"55 Implementation Guidance and Illustrations","anchor":"55-implementation-guidance-and-illustrations","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"860-50-55-1","para":"55-1","html":"
Paragraph superseded by Accounting Standards Update No. 2009-16.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2009-16.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e6884591d86d21b009f9e0d9199b24a4353f4a2e7b460cee0d02ef3827e2e450","downloaded_from":"2026-09-10T02:08:28.630Z","last_downloaded_at":"2026-09-10T02:08:28.630Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481201","source_sha256":"7e798e99f06f6a632c7ac31a18a2da4a3765df9044df8aec3951650f9b5ec25c"}},{"citation":"860-50-55-2","para":"55-2","html":"
Paragraph superseded by Accounting Standards Update No. 2009-16.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2009-16.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cbd4178892ca8fdeeee73ddbaff284010fe682b528b0418549d5d7cd2f0a7439","downloaded_from":"2026-09-10T02:08:28.630Z","last_downloaded_at":"2026-09-10T02:08:28.630Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481201","source_sha256":"7e798e99f06f6a632c7ac31a18a2da4a3765df9044df8aec3951650f9b5ec25c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:56c8e7d87b3fcedcd96c02627ac60b299e8c6917d70953d63d3497421845c692","downloaded_from":"2026-09-10T02:08:28.630Z","last_downloaded_at":"2026-09-10T02:08:28.630Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481201","source_sha256":"7e798e99f06f6a632c7ac31a18a2da4a3765df9044df8aec3951650f9b5ec25c"}},{"block":null,"heading":"Implementation Guidance","paragraphs":[{"citation":"860-50-55-3","para":"55-3","html":"
The following guidance addresses the accounting for servicing assets and servicing liabilities in certain transactions, specifically:
  1. a
    Recognition of servicing upon sale of a participating interest
  2. b
    Servicer not entitled to receive a contractually specified servicing fee
  3. c
    Servicing assets assumed without cash payment
  4. d
    Subservicing contracts.
","snippet":"The following guidance addresses the accounting for servicing assets and servicing liabilities in certain transactions, specifically:\n(a) Recognition of servicing upon sale of a participating interest\n(b) Servicer not en…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a11c262d8eae5da3003eecf7a02c3c5cc0e171b9db2e9926a41875242062bf1f","downloaded_from":"2026-09-10T02:08:28.630Z","last_downloaded_at":"2026-09-10T02:08:28.630Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481201","source_sha256":"7e798e99f06f6a632c7ac31a18a2da4a3765df9044df8aec3951650f9b5ec25c"}},{"citation":"860-50-55-4","para":"55-4","html":"
If the entity that transfers a portion of a loan under a participation agreement that meets the definition of a participating interest and qualifies for sale accounting under Subtopic 860-10 obtains the right to receive benefits of servicing that more than adequately compensate it for servicing the loan, and the entity would continue to service the loan regardless of the transfer because it retains part of the participated loan, the entity shall record a servicing asset for the portion of the loan it sold. The assumption that the entity would service the loan because it retains part of the participated loan does not affect the requirement to recognize a servicing asset. Conversely, an entity could not avoid recording a servicing liability if the benefits of servicing are not expected to adequately compensate the servicer for performing the servicing. However, if the benefits of servicing are significantly above an amount that would fairly compensate a substitute service provider, should one be required, the transferred portion does not meet the definition of a participating interest, and, therefore, the transfer does not qualify for sale accounting (see paragraph 860-10-40-6A(b)).
","snippet":"If the entity that transfers a portion of a loan under a participation agreement that meets the definition of a participating interest and qualifies for sale accounting under Subtopic 860-10 obtains the right to receive …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cb12cb55e5f986f0d3c94faa5c360a716702ae4ad7065769ad2c110fe1bf0095","downloaded_from":"2026-09-10T02:08:28.630Z","last_downloaded_at":"2026-09-10T02:08:28.630Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481201","source_sha256":"7e798e99f06f6a632c7ac31a18a2da4a3765df9044df8aec3951650f9b5ec25c"}},{"citation":"860-50-55-5","para":"55-5","html":"
The following guidance addresses whether an entity should recognize a servicing liability if it transfers all or some of a financial asset that meets the definition of a participating interest that is accounted for as a sale and undertakes an obligation to service the asset but is not entitled to receive a contractually specified servicing fee. In the circumstances described, the transferor-servicer would be required to recognize a servicing liability at fair value if the benefits of servicing are less than adequate compensation. The requirements in paragraph 860-50-25-1 apply even if it is not customary to charge a contractually specified servicing fee. Example 1, Case C (paragraph 860-50-55-25) illustrates a transaction in which a transferor agrees to service loans without explicit compensation.
","snippet":"The following guidance addresses whether an entity should recognize a servicing liability if it transfers all or some of a financial asset that meets the definition of a participating interest that is accounted for as a …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c37b54ee21b2ef33bc06a9a59b631d4b6ed2088c01bf57a5efdbe1d68939ab31","downloaded_from":"2026-09-10T02:08:28.630Z","last_downloaded_at":"2026-09-10T02:08:28.630Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481201","source_sha256":"7e798e99f06f6a632c7ac31a18a2da4a3765df9044df8aec3951650f9b5ec25c"}},{"citation":"860-50-55-6","para":"55-6","html":"
The following guidance addresses transactions in which servicing assets are assumed without cash payment, and the appropriate offsetting entry by the transferee.
","snippet":"The following guidance addresses transactions in which servicing assets are assumed without cash payment, and the appropriate offsetting entry by the transferee.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ea0dca900c4e39509c0bb9f2386ba0c3be90450372ca21a44a260c7167ee5570","downloaded_from":"2026-09-10T02:08:28.630Z","last_downloaded_at":"2026-09-10T02:08:28.630Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481201","source_sha256":"7e798e99f06f6a632c7ac31a18a2da4a3765df9044df8aec3951650f9b5ec25c"}},{"citation":"860-50-55-7","para":"55-7","html":"
The offsetting entry depends on whether an exchange or capital transaction has occurred. If an exchange has occurred, then the transaction should be recorded based on the facts and circumstances. For example, the servicing asset may represent consideration for goods or services provided by the transferee to the transferor of the servicing. In that case, the offsetting entry by the transferee would be the same as if cash was received in exchange for the goods and services (that is, revenue or a liability as appropriate).
","snippet":"The offsetting entry depends on whether an exchange or capital transaction has occurred. If an exchange has occurred, then the transaction should be recorded based on the facts and circumstances. For example, the servici…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cc5944e19ee9cfad3a8375f8b7c9f4eb76c198b7ab1684ed254997b19ffdd8de","downloaded_from":"2026-09-10T02:08:28.630Z","last_downloaded_at":"2026-09-10T02:08:28.630Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481201","source_sha256":"7e798e99f06f6a632c7ac31a18a2da4a3765df9044df8aec3951650f9b5ec25c"}},{"citation":"860-50-55-8","para":"55-8","html":"
The servicing assets also might be received in full or partial satisfaction of a receivable from the transferor of the servicing. In those cases, the offsetting entry by the transferee would be to derecognize all or part of the receivable satisfied in the exchange. Another possibility is that an investor is in substance making a capital contribution to the investee (the party receiving the servicing asset, that is, the transferee) in exchange for an increased ownership interest. In that case, the investee should recognize an increase in equity from a contribution by owner.
","snippet":"The servicing assets also might be received in full or partial satisfaction of a receivable from the transferor of the servicing. In those cases, the offsetting entry by the transferee would be to derecognize all or part…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:45603bd31fd8ed3749070fb73854dd6c5bd74a5235925a74adbbcafe0e6f3314","downloaded_from":"2026-09-10T02:08:28.630Z","last_downloaded_at":"2026-09-10T02:08:28.630Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481201","source_sha256":"7e798e99f06f6a632c7ac31a18a2da4a3765df9044df8aec3951650f9b5ec25c"}},{"citation":"860-50-55-9","para":"55-9","html":"
Paragraph superseded by Accounting Standards Update No. 2009-16.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2009-16.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5af448b1ed598385e43c4f80f4569e3214aff6690b4771008bad2be1bbf52354","downloaded_from":"2026-09-10T02:08:28.630Z","last_downloaded_at":"2026-09-10T02:08:28.630Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481201","source_sha256":"7e798e99f06f6a632c7ac31a18a2da4a3765df9044df8aec3951650f9b5ec25c"}},{"citation":"860-50-55-10","para":"55-10","html":"
A transferor may transfer mortgage loans in their entirety to a third party in a transfer that is accounted for as a sale and undertake an obligation to service the loans. After the transfer, the transferor enters into a subservicing arrangement with a third party.
","snippet":"A transferor may transfer mortgage loans in their entirety to a third party in a transfer that is accounted for as a sale and undertake an obligation to service the loans. After the transfer, the transferor enters into a…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8508f7b3525af6457cc033b44823a4d3a2cec67f21559b47996a3f1f7cd1b7a8","downloaded_from":"2026-09-10T02:08:28.630Z","last_downloaded_at":"2026-09-10T02:08:28.630Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481201","source_sha256":"7e798e99f06f6a632c7ac31a18a2da4a3765df9044df8aec3951650f9b5ec25c"}},{"citation":"860-50-55-11","para":"55-11","html":"
If the transferor's benefits of servicing exceed its obligation under the subservicing contract, that differential shall not be accounted for as an interest-only strip. Rather, the transferor should account for the two transactions separately. First, the transferor should account for the transfer of mortgage loans in accordance with Subtopic 860-20. The obligation to service the loans should be initially recognized and measured at fair value according to paragraph 860-50-30-1 as proceeds obtained from the sale of the mortgage loans. Second, the transferor should account for the subcontract with the subservicer.
","snippet":"If the transferor's benefits of servicing exceed its obligation under the subservicing contract, that differential shall not be accounted for as an interest-only strip. Rather, the transferor should account for the two t…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:09e63e18b6b12d6b70955a9bf2b7e4a7c84916ffc53b566b777baf70ce32f45e","downloaded_from":"2026-09-10T02:08:28.630Z","last_downloaded_at":"2026-09-10T02:08:28.630Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481201","source_sha256":"7e798e99f06f6a632c7ac31a18a2da4a3765df9044df8aec3951650f9b5ec25c"}},{"citation":"860-50-55-12","para":"55-12","html":"
Paragraphs 860-50-55-12 through 55-19 superseded by Accounting Standards Update No. 2009-16.
","snippet":"Paragraphs 860-50-55-12 through 55-19 superseded by Accounting Standards Update No. 2009-16.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7fb9101e85a9d74db0bb3f4d8ddb9678431c29f71b6c1d25b8089d3202f422fd","downloaded_from":"2026-09-10T02:08:28.630Z","last_downloaded_at":"2026-09-10T02:08:28.630Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481201","source_sha256":"7e798e99f06f6a632c7ac31a18a2da4a3765df9044df8aec3951650f9b5ec25c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6e317b4d95e9b21f79d3a70bb8dd52b1ac82d5ed571d9cdd7db659b0e8bcf057","downloaded_from":"2026-09-10T02:08:28.630Z","last_downloaded_at":"2026-09-10T02:08:28.630Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481201","source_sha256":"7e798e99f06f6a632c7ac31a18a2da4a3765df9044df8aec3951650f9b5ec25c"}},{"block":null,"heading":"Illustrations","paragraphs":[{"citation":"860-50-55-20","para":"55-20","html":"
The following Cases illustrate the guidance in paragraph 860-50-25-1:
  1. a
    Transferor continues to service the loans (Case A).
  2. b
    Subparagraph superseded by Accounting Standards Update No. 2009-16.
  3. c
    Future benefits of servicing do not provide adequate compensation (Case C).
","snippet":"The following Cases illustrate the guidance in paragraph 860-50-25-1:\n(a) Transferor continues to service the loans (Case A).\n(b) Subparagraph superseded by Accounting Standards Update No. 2009-16.\n(c) Future benefits of…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f457adc3d2885b0d3d073a5475f96dd4d50f27bc0212140407a84a896190ed4d","downloaded_from":"2026-09-10T02:08:28.630Z","last_downloaded_at":"2026-09-10T02:08:28.630Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481201","source_sha256":"7e798e99f06f6a632c7ac31a18a2da4a3765df9044df8aec3951650f9b5ec25c"}},{"citation":"860-50-55-21","para":"55-21","html":"
Entity A originates $1,000 of loans that yield 10 percent interest income for their estimated lives of 9 years. Entity A transfers the entire loans to an unconsolidated entity and the transfer is accounted for as a sale.
","snippet":"Entity A originates $1,000 of loans that yield 10 percent interest income for their estimated lives of 9 years. Entity A transfers the entire loans to an unconsolidated entity and the transfer is accounted for as a sale.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7dfa255033628f65d852999d8257d9b34657b9b65551beed4b48b4349269ec21","downloaded_from":"2026-09-10T02:08:28.630Z","last_downloaded_at":"2026-09-10T02:08:28.630Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481201","source_sha256":"7e798e99f06f6a632c7ac31a18a2da4a3765df9044df8aec3951650f9b5ec25c"}},{"citation":"860-50-55-22","para":"55-22","html":"
Entity A receives as proceeds $1,000 cash, a beneficial interest to receive 1 percent of the contractual interest on the loans (an interest-only strip receivable), and an additional 1 percent of the contractual interest as compensation for servicing the loans. The fair values of the servicing asset and the interest-only strip receivable are $40 and $60, respectively. This Case illustrates Entity A's (the transferor's) accounting for a sale with the servicing obtained by Entity A (the transferor), as follows.
","snippet":"Entity A receives as proceeds $1,000 cash, a beneficial interest to receive 1 percent of the contractual interest on the loans (an interest-only strip receivable), and an additional 1 percent of the contractual interest …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ba85dc746ecf830de7c7869ce50d17b6762d30d02457eb4b94d2ebf9ac880341","downloaded_from":"2026-09-10T02:08:28.630Z","last_downloaded_at":"2026-09-10T02:08:28.630Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481201","source_sha256":"7e798e99f06f6a632c7ac31a18a2da4a3765df9044df8aec3951650f9b5ec25c"}},{"citation":"860-50-55-23","para":"55-23","html":"
Paragraph superseded by Accounting Standards Update No. 2009-16.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2009-16.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5287f6b76f89b8b8bb130fa4f9994e7af0e4ab6081bf37b6efd710bea9beb923","downloaded_from":"2026-09-10T02:08:28.630Z","last_downloaded_at":"2026-09-10T02:08:28.630Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481201","source_sha256":"7e798e99f06f6a632c7ac31a18a2da4a3765df9044df8aec3951650f9b5ec25c"}},{"citation":"860-50-55-24","para":"55-24","html":"
Paragraph superseded by Accounting Standards Update No. 2009-16.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2009-16.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:79260132896aa6d6232b4453921640a8b400e35deac1c16d5665611a8f45b44c","downloaded_from":"2026-09-10T02:08:28.630Z","last_downloaded_at":"2026-09-10T02:08:28.630Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481201","source_sha256":"7e798e99f06f6a632c7ac31a18a2da4a3765df9044df8aec3951650f9b5ec25c"}},{"citation":"860-50-55-25","para":"55-25","html":"
Transferors sometimes agree to take on servicing responsibilities when the future benefits of servicing are not expected to adequately compensate them for performing that servicing. In that circumstance, the result is a servicing liability rather than a servicing asset.
","snippet":"Transferors sometimes agree to take on servicing responsibilities when the future benefits of servicing are not expected to adequately compensate them for performing that servicing. In that circumstance, the result is a …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0996a788c7fed0383d720efaa14ce6ef093a1de68d53800ca5186594c8cb4007","downloaded_from":"2026-09-10T02:08:28.630Z","last_downloaded_at":"2026-09-10T02:08:28.630Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481201","source_sha256":"7e798e99f06f6a632c7ac31a18a2da4a3765df9044df8aec3951650f9b5ec25c"}},{"citation":"860-50-55-26","para":"55-26","html":"
For example, if in the transaction illustrated in paragraphs
860-20-55-43 through 55-45
, the transferor (Entity A) had agreed to service the loans without explicit compensation and it estimated the fair value of that servicing obligation at $50, net proceeds would be reduced to $980, gain on sale would become a loss on sale of $20, and the transferor would report a servicing liability of $50.
","snippet":"For example, if in the transaction illustrated in paragraphs 860-20-55-43 through 55-45, the transferor (Entity A) had agreed to service the loans without explicit compensation and it estimated the fair value of that ser…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f2b9fbd6ec7ab6d3ef70d85c29ea13145626d61cc8b8d56455a2a051794a0614","downloaded_from":"2026-09-10T02:08:28.630Z","last_downloaded_at":"2026-09-10T02:08:28.630Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481201","source_sha256":"7e798e99f06f6a632c7ac31a18a2da4a3765df9044df8aec3951650f9b5ec25c"}},{"citation":"860-50-55-27","para":"55-27","html":"
Paragraph superseded by Accounting Standards Update No. 2009-16.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2009-16.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cb9386c68e1dfc0cf5838d408a93e0ea25f6580d91a1101d1646e665e7e7eb97","downloaded_from":"2026-09-10T02:08:28.630Z","last_downloaded_at":"2026-09-10T02:08:28.630Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481201","source_sha256":"7e798e99f06f6a632c7ac31a18a2da4a3765df9044df8aec3951650f9b5ec25c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c2a763af5d9b65109e65ec11af2616c3cd55f358c7f111c8f18bf8e93dd6588f","downloaded_from":"2026-09-10T02:08:28.630Z","last_downloaded_at":"2026-09-10T02:08:28.630Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481201","source_sha256":"7e798e99f06f6a632c7ac31a18a2da4a3765df9044df8aec3951650f9b5ec25c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e3768fd5791d3d6374d16a5e516326ab607266f51fcbfcc51595188db7bd3ee0","downloaded_from":"2026-09-10T02:08:28.630Z","last_downloaded_at":"2026-09-10T02:08:28.630Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481201","source_sha256":"7e798e99f06f6a632c7ac31a18a2da4a3765df9044df8aec3951650f9b5ec25c"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e3768fd5791d3d6374d16a5e516326ab607266f51fcbfcc51595188db7bd3ee0","downloaded_from":"2026-09-10T02:08:28.630Z","last_downloaded_at":"2026-09-10T02:08:28.630Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481201","source_sha256":"7e798e99f06f6a632c7ac31a18a2da4a3765df9044df8aec3951650f9b5ec25c"}}