# ASC 910-10-60: Contractors—Construction — Overall — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/910/10/#60-relationships)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-10T02:09:27.021Z to 2026-09-10T02:09:27.021Z

Record version: sha256:3628317144893b31f2078e1af304e29c45e86420cc09896be76afcfb1963632a

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 910-10-60: 60 Relationships

[Read section](https://asc.understandingaccounting.org/asc/910/10/#60-relationships)

SEC content: no

#### Revenue Recognition

##### [910-10-60-1](https://asc.understandingaccounting.org/asc/910/10/#910-10-60-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T02:09:27.021Z to 2026-09-10T02:09:27.021Z

Record version: sha256:cb7f78b78ab198c0a2a2ced4d3abbe835f1ceb1bc392e20bd8c7e291ae114cc1

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


For guidance on accounting for [revenue](https://asc.understandingaccounting.org/glossary/r/#revenue "Inflows or other enhancements of assets of an entity or settlements of its liabilities (or a combination of both) from delivering or producing goods, rendering services, or other activities that constitute the entity's ongoing major or central operations.") recognition of construction-type [contracts](https://asc.understandingaccounting.org/glossary/c/#contract "An agreement between two or more parties that creates enforceable rights and obligations."), see Topic 606.