# ASC 910-10-05: Contractors—Construction — Overall — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/910/10/#05-overview-and-background)

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## ASC 910-10-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/910/10/#05-overview-and-background)

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##### [910-10-05-1](https://asc.understandingaccounting.org/asc/910/10/#910-10-05-1)

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The Contractors—Construction Topic provides incremental industry-specific guidance on the application of generally accepted accounting principles (GAAP) in accounting for the performance of contracts for which specifications are provided by the customer for the construction of facilities or the production of goods or for the provision of related services.

##### [910-10-05-2](https://asc.understandingaccounting.org/asc/910/10/#910-10-05-2)

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This Topic includes the following Subtopics:

1.  a
    
    Overall
    
2.  b
    
    Contract Costs
    
3.  c
    
    [Subparagraph superseded by Maintenance Update No. 2019-01.](https://asc.understandingaccounting.org/updates/maintenance-updates-2019/)
    
4.  d
    
    [Subparagraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).
    
5.  e
    
    [Subparagraph superseded by Maintenance Update No. 2019-01.](https://asc.understandingaccounting.org/updates/maintenance-updates-2019/)
    
6.  f
    
    [Subparagraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).
    
7.  g
    
    [Subparagraph superseded by Maintenance Update No. 2019-01.](https://asc.understandingaccounting.org/updates/maintenance-updates-2019/)
    
8.  h
    
    [Subparagraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).
    
9.  i
    
    [Subparagraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).
    
10.  j
     
     Consolidation.