{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/944/30/#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":"944","topic_title":"Financial Services—Insurance","subtopic":"944-30","subtopic_title":"Acquisition Costs","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"944-30-00-1","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=\"SL6968510-161937\"><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=\"/glossary/a/#acquisition-costs\" class=\"term\" title=\"Costs that are related directly to the successful acquisition of new or renewal insurance contracts.\"><span>Acquisition Costs</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-26/\" class=\"xref\">Accounting Standards Update No. 2010-26</a></td><td class=\"entry\">10/13/2010</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Annual Policyholder Dividends</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Annuitization Phase</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Benefit Period</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Contract Rate</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><a href=\"/glossary/e/#enhanced-crediting-rate-bonus\" class=\"term\" title=\"A sales inducement in which the insurance entity offers customers a crediting rate for a stated period in excess of that currently being offered for other similar contracts.\"><span>Enhanced-Crediting-Rate Bonus</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Enhanced-Yield Bonus</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</td></tr><tr><td class=\"entry\"><a href=\"/glossary/g/#guaranteed-minimum-income-benefit\" class=\"term\" title=\"A guarantee that, regardless of account balance performance, the contract holder will be able to annuitize after a specified date and receive a defined minimum periodic benefit. These benefits are available only if the contract holder elects to annuitize.\"><span>Guaranteed Minimum Income Benefit</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Gross Premium</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><a href=\"/glossary/i/#incremental-direct-cost-of-contract-acquisition\" class=\"term\" title=\"A cost to acquire an insurance contract that has both of the following characteristics: It results directly from and is essential to the contract transaction(s). It would not have been incurred by the insurance entity had the contract transaction(s) not occurred.\"><span>Incremental Direct Cost of Contract Acquisition</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-26/\" class=\"xref\">Accounting Standards Update No. 2010-26</a></td><td class=\"entry\">10/13/2010</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Investment Yield</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Involuntary Termination</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</td></tr><tr><td class=\"entry\"><a href=\"/glossary/m/#market-risk-benefit\" class=\"term\" title=\"A contract or contract feature in a long-duration contract issued by an insurance entity that both protects the contract holder from other-than-nominal capital market risk and exposes the insurance entity to other-than-nominal capital market risk.\"><span>Market Risk Benefit</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Net Level Premium Reserve</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><a href=\"/glossary/n/#net-premiums\" class=\"term\" title=\"For traditional and limited-payment long-duration insurance contracts, the net premium is that portion of the gross premium required to provide for all benefits and expenses, excluding acquisition costs or any costs that are required to be charged to expense as incurred. For long-duration participating life insurance contracts that meet the criteria in paragraph 944-20-15-3, the net premium is a constant ratio of guaranteed maximum gross premiums. The ratio is calculated at issue, so that the present value of all guaranteed death and endowment benefits is equal to the present value of all net premiums.\"><span>Net Premiums</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><a href=\"/glossary/p/#payout-phase\" class=\"term\" title=\"The period during which the contract holder is receiving periodic payments from an annuity, also referred to as the annuitization phase.\"><span>Payout Phase</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</td></tr><tr><td class=\"entry\"><a href=\"/glossary/s/#sales-inducements\" class=\"term\" title=\"Contractually obligated inducements that are identified explicitly in a contract and are in excess of current market conditions. A sales inducement to a contract holder enhances the investment yield to the contract holder. The three main types of sales inducements are an immediate bonus, a persistency bonus, and an enhanced-crediting-rate bonus.\"><span>Sales Inducements</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</td></tr><tr><td class=\"entry\"><a href=\"/glossary/t/#termination\" class=\"term\" title=\"In general, the failure to renew an insurance contract. Involuntary terminations include death, expirations, and maturities of contracts. Voluntary terminations of life insurance contracts include lapses with or without cash surrender value and contract modifications that reduce paid-up whole-life benefits or term-life benefits.\"><span>Termination</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Voluntary Termination</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</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/944/30/#944-30-05-1\" class=\"xref\">944-30-05-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-15-6\" class=\"xref\">944-30-15-6</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-25-1\" class=\"xref\">944-30-25-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2010-26/\" class=\"xref\">Accounting Standards Update No. 2010-26</a></td><td class=\"entry\">10/13/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-25-1A\" class=\"xref\">944-30-25-1A</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-09/\" class=\"xref\">Accounting Standards Update No. 2018-09</a></td><td class=\"entry\">07/16/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-25-1A\" class=\"xref\">944-30-25-1A</a></td><td class=\"entry\">Amended</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/944/30/#944-30-25-1A\" class=\"xref\">944-30-25-1A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-26/\" class=\"xref\">Accounting Standards Update No. 2010-26</a></td><td class=\"entry\">10/13/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-25-1AA\" class=\"xref\">944-30-25-1AA</a></td><td class=\"entry\">Added</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/944/30/#944-30-25-1B\" class=\"xref\">944-30-25-1B</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-25-1B\" class=\"xref\">944-30-25-1B</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-26/\" class=\"xref\">Accounting Standards Update No. 2010-26</a></td><td class=\"entry\">10/13/2010</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/944/30/#944-30-25-1C\" class=\"xref\">944-30-25-1C through 25-1P</a></div></td><td class=\"entry\">Added</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/944/30/#944-30-25-1DD\" class=\"xref\">944-30-25-1DD</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2018-09/\" class=\"xref\">Accounting Standards Update No. 2018-09</a></td><td class=\"entry\">07/16/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-25-2\" class=\"xref\">944-30-25-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-26/\" class=\"xref\">Accounting Standards Update No. 2010-26</a></td><td class=\"entry\">10/13/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-25-3\" class=\"xref\">944-30-25-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-25-6\" class=\"xref\">944-30-25-6</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-25-8\" class=\"xref\">944-30-25-8</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-25-8\" class=\"xref\">944-30-25-8</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2015-10/\" class=\"xref\">Accounting Standards Update No. 2015-10</a></td><td class=\"entry\">06/12/2015</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-25-9\" class=\"xref\">944-30-25-9</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-25-10\" class=\"xref\">944-30-25-10</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-25-14\" class=\"xref\">944-30-25-14</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a></td><td class=\"entry\">10/01/2012</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-30-2\" class=\"xref\">944-30-30-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-35-1A\" class=\"xref\">944-30-35-1A</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a></td><td class=\"entry\">10/01/2012</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-35-3\" class=\"xref\">944-30-35-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-35-3A\" class=\"xref\">944-30-35-3A</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-35-3A\" class=\"xref\">944-30-35-3A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a></td><td class=\"entry\">10/01/2012</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-35-3B\" class=\"xref\">944-30-35-3B</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-35-3C\" class=\"xref\">944-30-35-3C</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/944/30/#944-30-35-4\" class=\"xref\">944-30-35-4 through 35-17</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-35-10\" class=\"xref\">944-30-35-10</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/944/30/#944-30-35-18\" class=\"xref\">944-30-35-18 through 35-20</a></div></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-35-18\" class=\"xref\">944-30-35-18</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-35-19\" class=\"xref\">944-30-35-19</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a></td><td class=\"entry\">10/01/2012</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-35-20\" class=\"xref\">944-30-35-20</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a></td><td class=\"entry\">10/01/2012</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-35-21\" class=\"xref\">944-30-35-21</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-35-22\" class=\"xref\">944-30-35-22</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-35-22\" class=\"xref\">944-30-35-22</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a></td><td class=\"entry\">10/01/2012</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-35-28\" class=\"xref\">944-30-35-28</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-35-36\" class=\"xref\">944-30-35-36</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-35-38\" class=\"xref\">944-30-35-38</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-06/\" class=\"xref\">Accounting Standards Update No. 2014-06</a></td><td class=\"entry\">03/14/2014</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/944/30/#944-30-35-41\" class=\"xref\">944-30-35-41 through 35-45</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/944/30/#944-30-35-46\" class=\"xref\">944-30-35-46 through 35-52</a></div></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-35-53\" class=\"xref\">944-30-35-53</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a></td><td class=\"entry\">10/01/2012</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-35-61\" class=\"xref\">944-30-35-61</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-35-62\" class=\"xref\">944-30-35-62</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-35-63\" class=\"xref\">944-30-35-63</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-35-64\" class=\"xref\">944-30-35-64</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-40-3\" class=\"xref\">944-30-40-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-50-1\" class=\"xref\">944-30-50-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2024-03/\" class=\"xref\">Accounting Standards Update No. 2024-03</a></td><td class=\"entry\">11/04/2024</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-50-1\" class=\"xref\">944-30-50-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-26/\" class=\"xref\">Accounting Standards Update No. 2010-26</a></td><td class=\"entry\">10/13/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-50-2\" class=\"xref\">944-30-50-2</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-50-2A\" class=\"xref\">944-30-50-2A</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2025-11/\" class=\"xref\">Accounting Standards Update No. 2025-11</a></td><td class=\"entry\">12/08/2025</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-50-2A\" class=\"xref\">944-30-50-2A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-50-2B\" class=\"xref\">944-30-50-2B</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-50-3\" class=\"xref\">944-30-50-3</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-50-4\" class=\"xref\">944-30-50-4</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-55-1\" class=\"xref\">944-30-55-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-26/\" class=\"xref\">Accounting Standards Update No. 2010-26</a></td><td class=\"entry\">10/13/2010</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/944/30/#944-30-55-1A\" class=\"xref\">944-30-55-1A through 55-1G</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-26/\" class=\"xref\">Accounting Standards Update No. 2010-26</a></td><td class=\"entry\">10/13/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-55-1F\" class=\"xref\">944-30-55-1F</a></td><td class=\"entry\">Amended</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/944/30/#944-30-55-2\" class=\"xref\">944-30-55-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/944/30/#944-30-55-3\" class=\"xref\">944-30-55-3 through 55-6</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-55-7\" class=\"xref\">944-30-55-7</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-55-7A\" class=\"xref\">944-30-55-7A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-55-7B\" class=\"xref\">944-30-55-7B</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/944/30/#944-30-55-8\" class=\"xref\">944-30-55-8 through 55-10</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/944/30/#944-30-55-11\" class=\"xref\">944-30-55-11 through 55-14</a></div></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/944/30/#944-30-55-15\" class=\"xref\">944-30-55-15 through 55-32</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-55-36\" class=\"xref\">944-30-55-36</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-55-39\" class=\"xref\">944-30-55-39</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-55-40\" class=\"xref\">944-30-55-40</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-55-56\" class=\"xref\">944-30-55-56</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-55-58\" class=\"xref\">944-30-55-58</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-55-65\" class=\"xref\">944-30-55-65</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-55-66\" class=\"xref\">944-30-55-66</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/944/30/#944-30-55-76\" class=\"xref\">944-30-55-76</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-12/\" class=\"xref\">Accounting Standards Update No. 2018-12</a></td><td class=\"entry\">08/15/2018</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nAcquisition Costs | Amended | Accounting Standards Update No. 2010-26 | 10/13/2010 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