# ASC 944-40-00: Financial Services—Insurance — Claim Costs and Liabilities for Future Policy Benefits — 00 Status

Source: FASB Accounting Standards Codification, Basic View

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## ASC 944-40-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/944/40/#00-status)

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##### [944-40-00-1](https://asc.understandingaccounting.org/asc/944/40/#944-40-00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL6968586-161296"><tbody><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="https://asc.understandingaccounting.org/glossary/a/#accident-year" class="term" title="The year in which a covered event (as defined by the terms of the contract) occurs."><span>Accident Year</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-09/" class="xref">Accounting Standards Update No. 2015-09</a></td><td class="entry">05/21/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/glossary/a/#annuitization" class="term" title="Annuitization refers to the policyholder receiving periodic payments under various payment options, including their remaining life or for a term-certain period."><span>Annuitization</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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">Block of New Insurance Contracts</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/glossary/c/#cash-surrender-value" class="term" title="The amount of cash that may be realized by the owner of a life insurance contract or annuity contract upon discontinuance and surrender of the contract before its maturity. The cash surrender value may be different from the policy account balance due to outstanding loans (including accrued interest) and surrender charges. (Note: The use of this glossary term is not consistent among legal contracts. When determining the applicability of this term, the economic substance of the item shall be taken into consideration.)"><span>Cash Surrender Value</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/glossary/c/#contract-rate" class="term" title="The rate of interest that accrues to policyholder balances."><span>Contract Rate</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/glossary/g/#guaranteed-minimum-accumulation-benefit" class="term" title="A minimum accumulation benefit or a guaranteed account value floor that is available to a deferred annuity contract holder in cash."><span>Guaranteed Minimum Accumulation Benefit</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/glossary/g/#guaranteed-minimum-withdrawal-benefit" class="term" title="A benefit that provides a contract holder a guarantee that a minimum amount (usually stated as a percentage of premiums) will be available for withdrawal over a specific period. Regardless of the contract value, the contract holder is guaranteed the right to periodic withdrawals from the contract until the amount of premiums deposited into the contract is withdrawn."><span>Guaranteed Minimum Withdrawal Benefit</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/glossary/h/#health-insurance-claims" class="term" title="Claims related to the cost of medical treatments (other than claims related to liability insurance that covers claims against the insured for injury of or by others, such as, but not limited to, workers' compensation, disability, and general liability insurance)."><span>Health Insurance Claims</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-09/" class="xref">Accounting Standards Update No. 2015-09</a></td><td class="entry">05/21/2015</td></tr><tr><td class="entry"><strong class="ph b">Involuntary Termination</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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">Lock-In Concept</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/glossary/m/#maintenance-costs" class="term" title="Costs associated with maintaining records relating to insurance contracts and with the processing of premium collections and commissions."><span>Maintenance Costs</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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">Minimum Guaranteed Death Benefit</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/glossary/n/#net-amount-at-risk-relating-to-variable-annuity-contracts" class="term" title="The guaranteed benefit in excess of the current account balance. For guarantees in the event of death, the net amount at risk is the minimum guaranteed amount available to the contract holder upon death in excess of the contract holder's account balance at the balance sheet date. For guarantees of amounts at annuitization, the net amount at risk is defined as the present value of the minimum guaranteed annuity payments available to the contract holder determined in accordance with the terms of the contract in excess of the current account balance."><span>Net Amount at Risk (Relating to Variable Annuity Contracts)</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/glossary/p/#policy-account-balance" class="term" title="At any point in time, this is the amount held by the insurance entity on behalf of the policyholder. This balance may be held in a general account, a separate account (a legally segregated account), or a combination of both on the insurance entity's balance sheet. This account includes premiums received from the policyholder, plus any credited income, less any relevant charges (acquisition costs, cost of insurance, and so forth). (Note: The use of this glossary term is not consistent among legal contracts. When determining the applicability of this term, the economic substance of the item shall be taken into consideration.)"><span>Policy Account Balance</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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">Public Business Entity</strong></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-86B34FCD-7B0A-4349-8682-E212043FD47A.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2017-06 (PDF)</a></td><td class="entry">04/07/2017</td></tr><tr><td class="entry"><strong class="ph b">Public Business Entity</strong></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-8C0B93FE-237A-4BFA-8880-FE749B3CAFCB.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2016-11 (PDF)</a></td><td class="entry">06/27/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/r/#readily-determinable-fair-value" class="term" title="An equity security has a readily determinable fair value if it meets any of the following conditions: The fair value of an equity security is readily determinable if sales prices or bid-and-asked quotations are currently available on a securities exchange registered with the U.S. Securities and Exchange Commission (SEC) or in the over-the-counter market, provided that those prices or quotations for the over-the-counter market are publicly reported by the National Association of Securities Dealers Automated Quotations systems or by OTC Markets Group Inc. Restricted stock meets that definition if the restriction terminates within one year. The fair value of an equity security traded only in a foreign market is readily determinable if that foreign market is of a breadth and scope comparable to one of the U.S. markets referred to above. The fair value of an equity security that is an investment in a mutual fund or in a structure similar to a mutual fund (that is, a limited partnership or a venture capital entity) is readily determinable if the fair value per share (unit) is determined and published and is the basis for current transactions."><span>Readily Determinable Fair Value</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/glossary/r/#readily-determinable-fair-value" class="term" title="An equity security has a readily determinable fair value if it meets any of the following conditions: The fair value of an equity security is readily determinable if sales prices or bid-and-asked quotations are currently available on a securities exchange registered with the U.S. Securities and Exchange Commission (SEC) or in the over-the-counter market, provided that those prices or quotations for the over-the-counter market are publicly reported by the National Association of Securities Dealers Automated Quotations systems or by OTC Markets Group Inc. Restricted stock meets that definition if the restriction terminates within one year. The fair value of an equity security traded only in a foreign market is readily determinable if that foreign market is of a breadth and scope comparable to one of the U.S. markets referred to above. The fair value of an equity security that is an investment in a mutual fund or in a structure similar to a mutual fund (that is, a limited partnership or a venture capital entity) is readily determinable if the fair value per share (unit) is determined and published and is the basis for current transactions."><span>Readily Determinable Fair Value</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/glossary/r/#reinsurance-recoverable" class="term" title="All amounts recoverable from reinsurers for paid and unpaid claims and claim settlement expenses, including estimated amounts receivable for unsettled claims, claims incurred but not reported, or policy benefits."><span>Reinsurance Recoverable</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/glossary/r/#risk-of-adverse-deviation" class="term" title="A concept (also referred to as risk load) used by insurance entities that allows for possible unfavorable deviations from assumptions."><span>Risk of Adverse Deviation</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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">Securities and Exchange Commission (SEC) Filer</strong></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2019-09/" class="xref">Accounting Standards Update No. 2019-09</a></td><td class="entry">11/15/2019</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-05-1" class="xref">944-40-05-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-15-6" class="xref">944-40-15-6</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-25-11" class="xref">944-40-25-11</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-25-13" class="xref">944-40-25-13</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-25-25" class="xref">944-40-25-25</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-25-25A" class="xref">944-40-25-25A</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-25-25A" class="xref">944-40-25-25A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/944/40/#944-40-25-25B" class="xref">944-40-25-25B through 25-25D</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-25-26" class="xref">944-40-25-26</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-25-27" class="xref">944-40-25-27</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-25-27A" class="xref">944-40-25-27A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-25-28" class="xref">944-40-25-28</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-25-34" class="xref">944-40-25-34</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-25-40" class="xref">944-40-25-40</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-25-41" class="xref">944-40-25-41</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-30-6" class="xref">944-40-30-6</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-30-7" class="xref">944-40-30-7</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-30-7A" class="xref">944-40-30-7A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-30-8" class="xref">944-40-30-8</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-30-9" class="xref">944-40-30-9</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-30-10" class="xref">944-40-30-10</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-30-13" class="xref">944-40-30-13 through 30-16</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-30-19" class="xref">944-40-30-19</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-30-19A" class="xref">944-40-30-19A</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-30-19A" class="xref">944-40-30-19A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/944/40/#944-40-30-19B" class="xref">944-40-30-19B through 30-19D</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-30-20" class="xref">944-40-30-20</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-30-20" class="xref">944-40-30-20</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-30-22" class="xref">944-40-30-22</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-30-22A" class="xref">944-40-30-22A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-30-24" class="xref">944-40-30-24</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-30-25" class="xref">944-40-30-25</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-30-26" class="xref">944-40-30-26</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-30-26" class="xref">944-40-30-26</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-30-27" class="xref">944-40-30-27</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-30-29" class="xref">944-40-30-29</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-30-29A" class="xref">944-40-30-29A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-30-30" class="xref">944-40-30-30</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-30-32" class="xref">944-40-30-32</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-35-5" class="xref">944-40-35-5</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-35-6" class="xref">944-40-35-6</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-35-6A" class="xref">944-40-35-6A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-35-7" class="xref">944-40-35-7</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-35-7A" class="xref">944-40-35-7A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-35-7B" class="xref">944-40-35-7B</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-35-8" class="xref">944-40-35-8</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-35-8A" class="xref">944-40-35-8A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-35-8B" class="xref">944-40-35-8B</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-35-9" class="xref">944-40-35-9</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-35-11" class="xref">944-40-35-11</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-35-12" class="xref">944-40-35-12</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-35-15" class="xref">944-40-35-15 through 35-18</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-35-20" class="xref">944-40-35-20 through 35-23</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-35-24" class="xref">944-40-35-24</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-45-1" class="xref">944-40-45-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-45-2" class="xref">944-40-45-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-45-3" class="xref">944-40-45-3</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-45-4" class="xref">944-40-45-4</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-50-1" class="xref">944-40-50-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-09/" class="xref">Accounting Standards Update No. 2015-09</a></td><td class="entry">05/21/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/944/40/#944-40-50-2" class="xref">944-40-50-2</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-09/" class="xref">Accounting Standards Update No. 2015-09</a></td><td class="entry">05/21/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/944/40/#944-40-50-3" class="xref">944-40-50-3</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/944/40/#944-40-50-3" class="xref">944-40-50-3 through 50-5</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-09/" class="xref">Accounting Standards Update No. 2015-09</a></td><td class="entry">05/21/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/944/40/#944-40-50-4A" class="xref">944-40-50-4A</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/944/40/#944-40-50-4A" class="xref">944-40-50-4A through 50-4I</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-09/" class="xref">Accounting Standards Update No. 2015-09</a></td><td class="entry">05/21/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/944/40/#944-40-50-4B" class="xref">944-40-50-4B</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-50-4C" class="xref">944-40-50-4C</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-50-5A" class="xref">944-40-50-5A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-50-6" class="xref">944-40-50-6</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-50-7" class="xref">944-40-50-7</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-50-7" class="xref">944-40-50-7</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-50-7A" class="xref">944-40-50-7A through 50-7C</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-50-7C" class="xref">944-40-50-7C</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-50-9" class="xref">944-40-50-9</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-55-6" class="xref">944-40-55-6</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/944/40/#944-40-55-9A" class="xref">944-40-55-9A through 55-9G</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-09/" class="xref">Accounting Standards Update No. 2015-09</a></td><td class="entry">05/21/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/944/40/#944-40-55-9D" class="xref">944-40-55-9D</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-55-13" class="xref">944-40-55-13</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-55-13A" class="xref">944-40-55-13A through 55-13K</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-55-14" class="xref">944-40-55-14 through 55-17</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-55-18" class="xref">944-40-55-18</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-55-20" class="xref">944-40-55-20 through 55-23</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-55-24" class="xref">944-40-55-24</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-55-25" class="xref">944-40-55-25 through 55-28</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-55-29" class="xref">944-40-55-29</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-55-29A" class="xref">944-40-55-29A through 55-29U</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-55-30" class="xref">944-40-55-30</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/asc/944/40/#944-40-65-1" class="xref">944-40-65-1</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-09/" class="xref">Accounting Standards Update No. 2015-09</a></td><td class="entry">05/21/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/944/40/#944-40-65-2" class="xref">944-40-65-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2022-05/" class="xref">Accounting Standards Update No. 2022-05</a></td><td class="entry">12/15/2022</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/944/40/#944-40-65-2" class="xref">944-40-65-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2020-11/" class="xref">Accounting Standards Update No. 2020-11</a></td><td class="entry">11/05/2020</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/944/40/#944-40-65-2" class="xref">944-40-65-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2019-09/" class="xref">Accounting Standards Update No. 2019-09</a></td><td class="entry">11/15/2019</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/944/40/#944-40-65-2" class="xref">944-40-65-2</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2018-12/" class="xref">Accounting Standards Update No. 2018-12</a></td><td class="entry">08/15/2018</td></tr></tbody></table>