{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/952/10/#60-relationships","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":"952","topic_title":"Franchisors","subtopic":"952-10","subtopic_title":"Overall","section":{"number":"60","label":"60 Relationships","anchor":"60-relationships","is_sec":false,"groups":[{"block":null,"heading":"Presentation of Financial Statements","paragraphs":[{"citation":"952-10-60-1","para":"60-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">For illustrations of <a href=\"/glossary/f/#franchisor\" class=\"term\" title=\"The party who grants business rights (the franchise) to the party (the franchisee) who will operate the franchised business.\"><span>franchisor</span></a> reporting of discontinued operations, see paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/205/20/#205-20-55-83\" class=\"xref\">205-20-55-83 through 55-103</a></div>.</div> </div>","snippet":"For illustrations of franchisor reporting of discontinued operations, see paragraphs 205-20-55-83 through 55-103.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4aa8a94fef9dc43818ac2d86e2a6912ccb26817feb0764b1792f57bd039e24bd","downloaded_from":"2026-09-10T02:20:51.679Z","last_downloaded_at":"2026-09-10T02:20:51.679Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483124","source_sha256":"6bc1948342414526082ca88632a4dbf900345ddf53349a0696a33ddc3b0d6303"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1352ed0e78d2ce43ce3f9402f1324fdc41736ad7cf411513f938f2db8e699d17","downloaded_from":"2026-09-10T02:20:51.679Z","last_downloaded_at":"2026-09-10T02:20:51.679Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483124","source_sha256":"6bc1948342414526082ca88632a4dbf900345ddf53349a0696a33ddc3b0d6303"}},{"block":null,"heading":"Entertainment—Cable Television","paragraphs":[{"citation":"952-10-60-2","para":"60-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">For guidance on accounting for franchise costs related to cable television entities, see paragraphs <a href=\"/asc/350/922/#350-922-25-3\" class=\"xref\">922-350-25-3</a>; <a href=\"/asc/350/922/#350-922-35-4\" class=\"xref\">922-350-35-4</a>; and <a href=\"/asc/720/922/#720-922-25-4\" class=\"xref\">922-720-25-4</a>.</div> </div>","snippet":"For guidance on accounting for franchise costs related to cable television entities, see paragraphs 922-350-25-3; 922-350-35-4; and 922-720-25-4.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a29fe4ca4abff962aa9fe30b8538460c5e01dac670214bcc584b247a6630a387","downloaded_from":"2026-09-10T02:20:51.679Z","last_downloaded_at":"2026-09-10T02:20:51.679Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483124","source_sha256":"6bc1948342414526082ca88632a4dbf900345ddf53349a0696a33ddc3b0d6303"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b38c6347653ef45e9b0451e217e9795c2753fbbe5541d099f67167b9a029d579","downloaded_from":"2026-09-10T02:20:51.679Z","last_downloaded_at":"2026-09-10T02:20:51.679Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483124","source_sha256":"6bc1948342414526082ca88632a4dbf900345ddf53349a0696a33ddc3b0d6303"}},{"block":null,"heading":"Consolidation","paragraphs":[{"citation":"952-10-60-3","para":"60-3","html":"<div class=\"asc-body\"><div class=\"norm-text\">For guidance on consolidation requirements applicable to a franchisor related to an entity that is the franchisee, see Subtopic <a altsource=\"GUID-9B4F57B8-8A6A-4E11-A70A-756C69E6D16B.ditamap\" class=\"ditamap\">810-10</a>.</div> </div>","snippet":"For guidance on consolidation requirements applicable to a franchisor related to an entity that is the franchisee, see Subtopic 810-10.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9116b15a8fecc081732798a2b1127226cf764cc03f09268778946285d367a9f7","downloaded_from":"2026-09-10T02:20:51.679Z","last_downloaded_at":"2026-09-10T02:20:51.679Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483124","source_sha256":"6bc1948342414526082ca88632a4dbf900345ddf53349a0696a33ddc3b0d6303"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:40a1a80ff49670ab880ee4ea580e0265a2eed18111cca3caf02cad2165c4a3d3","downloaded_from":"2026-09-10T02:20:51.679Z","last_downloaded_at":"2026-09-10T02:20:51.679Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483124","source_sha256":"6bc1948342414526082ca88632a4dbf900345ddf53349a0696a33ddc3b0d6303"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:793d4c58752611250c9432d3a0473e1e1bca6578c858c3ceedfdea0834aafd67","downloaded_from":"2026-09-10T02:20:51.679Z","last_downloaded_at":"2026-09-10T02:20:51.679Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483124","source_sha256":"6bc1948342414526082ca88632a4dbf900345ddf53349a0696a33ddc3b0d6303"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:793d4c58752611250c9432d3a0473e1e1bca6578c858c3ceedfdea0834aafd67","downloaded_from":"2026-09-10T02:20:51.679Z","last_downloaded_at":"2026-09-10T02:20:51.679Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483124","source_sha256":"6bc1948342414526082ca88632a4dbf900345ddf53349a0696a33ddc3b0d6303"}}