{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/910/20/#00-status","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":"910","topic_title":"Contractors—Construction","subtopic":"910-20","subtopic_title":"Contract Costs","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"910-20-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div> <div class=\"norm-text\"> <table class=\"asc-table\" id=\"SL51653075-203226\"> <tr> <td class=\"entry\"> <strong class=\"ph b\">Paragraph</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Action</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Accounting Standards Update</strong> </td> <td class=\"entry\"> <strong class=\"ph b\">Date</strong> </td> </tr> <tr> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> <td class=\"entry\"></td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/910/20/#910-20-25-4\" class=\"xref\">910-20-25-4</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-6F29F051-8A9B-4738-B51B-3BB1598AD7A5.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2019-01 (PDF)</a> </td> <td class=\"entry\">01/08/2019</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/910/20/#910-20-25-5\" class=\"xref\">910-20-25-5</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/910/20/#910-20-60-1\" class=\"xref\">910-20-60-1</a> </td> <td class=\"entry\">Superseded</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-6F29F051-8A9B-4738-B51B-3BB1598AD7A5.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2019-01 (PDF)</a> </td> <td class=\"entry\">01/08/2019</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n910-20-25-4 | Amended | Maintenance Update 2019-01 | 01/08/2019 |\n910-20-25-5 | Supersed…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:87c68e4dfa5b988c507ca35c1e1726a18be8862312c517ddded9da510a1465e6","downloaded_from":"2026-09-10T02:09:32.963Z","last_downloaded_at":"2026-09-10T02:09:32.963Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482463","source_sha256":"a8db2492fa3b07ff8bf9ab01e93c08a747c2f510b2576cdd6561a9e17532a624"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0258ecb5ecf709b50f4c726de2befe17e9fbe53c5ad42fec1dd41d80befe44be","downloaded_from":"2026-09-10T02:09:32.963Z","last_downloaded_at":"2026-09-10T02:09:32.963Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482463","source_sha256":"a8db2492fa3b07ff8bf9ab01e93c08a747c2f510b2576cdd6561a9e17532a624"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c1f4dab67c3e79330e25653d3ae034d36bd6dad24581d88a4962a77993c637ec","downloaded_from":"2026-09-10T02:09:32.963Z","last_downloaded_at":"2026-09-10T02:09:32.963Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482463","source_sha256":"a8db2492fa3b07ff8bf9ab01e93c08a747c2f510b2576cdd6561a9e17532a624"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c1f4dab67c3e79330e25653d3ae034d36bd6dad24581d88a4962a77993c637ec","downloaded_from":"2026-09-10T02:09:32.963Z","last_downloaded_at":"2026-09-10T02:09:32.963Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482463","source_sha256":"a8db2492fa3b07ff8bf9ab01e93c08a747c2f510b2576cdd6561a9e17532a624"}}