{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/965/20/","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.","number":"965-20","topic":"965","title":"Net Assets Available for Plan Benefits","area":"Industry","paragraphs":11,"summary":"ASC 965-20 governs the \"net assets available for benefits\" component of health and welfare benefit plan financial statements. It requires the plan to accrue non-benefit liabilities (e.g., securities purchased, income taxes payable, third-party administrator fees), record noncash contributions at fair value less costs to sell if significant, and present a statement of net assets available for benefits showing total assets, total liabilities, and net assets available for benefits. The companion statement of changes must show, in sufficient detail, the significant changes for the year, including contributions by source, net appreciation/depreciation in fair value, investment income, claims payments, premiums, and administrative expenses.","concepts":["net assets available for benefits","noncash contributions","fully benefit-responsive investment contracts","net appreciation or depreciation in fair value","plan liabilities","statement of changes in net assets","employer and participant contributions","health and welfare benefit plans"],"categories":["Industry-specific","Financial statement presentation","Presentation","Disclosure"],"level":"intermediate","topic_title":"Plan Accounting—Health and Welfare Benefit Plans","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"965-20-00-1","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=\"SL29650660-196260\"><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/b/#benefits\" class=\"term\" title=\"The monetary or in-kind benefits or benefit coverage to which participants may be entitled under a pension plan or a health and welfare plan (which can include active, terminated, and retired employees or their dependents or beneficiaries). Examples of benefits may include, but are not limited to, health care benefits, life insurance, legal, educational, and advisory services, pension benefits, disability benefits, death benefits, and benefits due to termination of employment.\"><span>Benefits</span></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=\"/glossary/b/#benefits\" class=\"term\" title=\"The monetary or in-kind benefits or benefit coverage to which participants may be entitled under a pension plan or a health and welfare plan (which can include active, terminated, and retired employees or their dependents or beneficiaries). Examples of benefits may include, but are not limited to, health care benefits, life insurance, legal, educational, and advisory services, pension benefits, disability benefits, death benefits, and benefits due to termination of employment.\"><span>Benefits</span></a> (3rd def.)</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\">Fair Value</strong> (2nd def.)</td><td class=\"entry\">Superseded</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=\"/glossary/f/#fair-value\" class=\"term\" title=\"The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.\"><span>Fair Value</span></a> (3rd def.)</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\"><strong class=\"ph b\">Fully Benefit-Responsive Investment Contract</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2015-12/\" class=\"xref\">Accounting Standards Update No. 2015-12</a> (Part I)</td><td class=\"entry\">07/31/2015</td></tr><tr><td class=\"entry\"><a href=\"/glossary/p/#plan-assets\" class=\"term\" title=\"Assets—usually stocks, bonds, and other investments (except certain insurance contracts as noted in paragraph 715-60-35-109)—that have been segregated and restricted (usually in a trust) to be used for a health and welfare plan (which can include active, terminated, and retired employees or their dependents or beneficiaries). The amount of plan assets includes amounts contributed by the employer, and by plan participants for a contributory plan, and amounts earned from investing the contributions, less benefits, income taxes, and other expenses incurred. Plan assets ordinarily cannot be withdrawn by the employer except under certain circumstances when a plan has assets in excess of obligations and the employer has taken certain steps to satisfy existing obligations. Securities of the employer held by the plan are includable in plan assets provided they are transferable. Assets not segregated in a trust, or otherwise effectively restricted, so that they cannot be used by the employer for other purposes are not plan assets, even though the employer may intend that those assets be used to provide health and welfare benefits, which may include postretirement benefits. Those assets shall be accounted for in the same manner as other employer assets of a similar nature and with similar restrictions. If a plan has liabilities other than for benefits, those nonbenefit obligations are considered as reductions of plan assets. Amounts accrued by the employer but not yet paid to the plan are not plan assets. If a trust arrangement explicitly provides that segregated assets are available to satisfy claims of creditors in bankruptcy, such a provision would effectively permit those assets to be used for other purposes at the discretion of the employer. It is not necessary to determine that a trust is bankruptcy-proof for the assets of the trust to qualify as plan assets. However, assets held in a trust that explicitly provides that such assets are available to the general creditors of the employer in the event of the employer's bankruptcy would not qualify as plan assets.\"><span>Plan Assets</span></a> (1st def.)</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=\"/glossary/p/#plan-assets\" class=\"term\" title=\"Assets—usually stocks, bonds, and other investments (except certain insurance contracts as noted in paragraph 715-60-35-109)—that have been segregated and restricted (usually in a trust) to be used for a health and welfare plan (which can include active, terminated, and retired employees or their dependents or beneficiaries). The amount of plan assets includes amounts contributed by the employer, and by plan participants for a contributory plan, and amounts earned from investing the contributions, less benefits, income taxes, and other expenses incurred. Plan assets ordinarily cannot be withdrawn by the employer except under certain circumstances when a plan has assets in excess of obligations and the employer has taken certain steps to satisfy existing obligations. Securities of the employer held by the plan are includable in plan assets provided they are transferable. Assets not segregated in a trust, or otherwise effectively restricted, so that they cannot be used by the employer for other purposes are not plan assets, even though the employer may intend that those assets be used to provide health and welfare benefits, which may include postretirement benefits. Those assets shall be accounted for in the same manner as other employer assets of a similar nature and with similar restrictions. If a plan has liabilities other than for benefits, those nonbenefit obligations are considered as reductions of plan assets. Amounts accrued by the employer but not yet paid to the plan are not plan assets. If a trust arrangement explicitly provides that segregated assets are available to satisfy claims of creditors in bankruptcy, such a provision would effectively permit those assets to be used for other purposes at the discretion of the employer. It is not necessary to determine that a trust is bankruptcy-proof for the assets of the trust to qualify as plan assets. However, assets held in a trust that explicitly provides that such assets are available to the general creditors of the employer in the event of the employer's bankruptcy would not qualify as plan assets.\"><span>Plan Assets</span></a> (1st def.)</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\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/asc/965/20/#965-20-25-1\" class=\"xref\">965-20-25-1</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/965/20/#965-20-30-1\" class=\"xref\">965-20-30-1</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/965/20/#965-20-45-1\" class=\"xref\">965-20-45-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2015-12/\" class=\"xref\">Accounting Standards Update No. 2015-12</a> (Part I)</td><td class=\"entry\">07/31/2015</td></tr><tr><td class=\"entry\"><a href=\"/asc/965/20/#965-20-45-1\" class=\"xref\">965-20-45-1</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/965/20/#965-20-45-2\" class=\"xref\">965-20-45-2</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2015-12/\" class=\"xref\">Accounting Standards Update No. 2015-12</a> (Part I)</td><td class=\"entry\">07/31/2015</td></tr><tr><td class=\"entry\"><a href=\"/asc/965/20/#965-20-45-3\" class=\"xref\">965-20-45-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2015-12/\" class=\"xref\">Accounting Standards Update No. 2015-12</a> (Part II)</td><td class=\"entry\">07/31/2015</td></tr><tr><td class=\"entry\"><a href=\"/asc/965/20/#965-20-45-3\" class=\"xref\">965-20-45-3</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></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nBenefits | Amended | Accounting Standards Update No. 2016-19 | 12/14/2016 |\nBenefits (3r…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:06ae0640a52d0b3e3c49ec15dfc4ef3c4036c3cc769be95c84dae4902731bd41","downloaded_from":"2026-09-10T02:24:33.713Z","last_downloaded_at":"2026-09-10T02:24:33.713Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480731","source_sha256":"c06544f4211776718ee2b52eaa61032f553944c2b37110dd33032a27a29300a9"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:830f377fd960403ac188d7e7c8747a7238040fd74cb3d8fc49a97eaf12a622cc","downloaded_from":"2026-09-10T02:24:33.713Z","last_downloaded_at":"2026-09-10T02:24:33.713Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480731","source_sha256":"c06544f4211776718ee2b52eaa61032f553944c2b37110dd33032a27a29300a9"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:54ac6e77a464724d8df4cba38a65b166f2d4733deb0f4b539a63fe8a243bfc7e","downloaded_from":"2026-09-10T02:24:33.713Z","last_downloaded_at":"2026-09-10T02:24:33.713Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480731","source_sha256":"c06544f4211776718ee2b52eaa61032f553944c2b37110dd33032a27a29300a9"}},{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"965-20-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic provides guidance on net assets available for benefits for <a href=\"/glossary/h/#health-and-welfare-benefit-plans\" class=\"term\" title=\"Health and welfare benefit plans include plans that provide the following: Any of the following benefits: Medical, dental, visual, psychiatric, or long-term health care Life insurance (offered separately from a pension plan) Certain severance benefits Accidental death or dismemberment benefits. Benefits for unemployment, disability, vacations, or holidays Other benefits such as apprenticeships, tuition assistance, day care, dependent care, housing subsidies, or legal services.\"><span>health and welfare benefit plans</span></a>.</div></div>","snippet":"This Subtopic provides guidance on net assets available for benefits for health and welfare benefit plans.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:231ccca8242e8850c2f9ec60577ee5aa335e5e2b4339c8006e4d32a7c7ee1af1","downloaded_from":"2026-09-10T02:24:35.865Z","last_downloaded_at":"2026-09-10T02:24:35.865Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480701","source_sha256":"907e86ba02308a95fccc0468b7080b9f17baf0faf36164db211db38e2ca4263d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4e62242f380bf181a28403d32f360301b010376cc56f21fd5bf52a02c571774a","downloaded_from":"2026-09-10T02:24:35.865Z","last_downloaded_at":"2026-09-10T02:24:35.865Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480701","source_sha256":"907e86ba02308a95fccc0468b7080b9f17baf0faf36164db211db38e2ca4263d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:680fe7a10eef9a3e6313beae3c43862efb26c1531901d52565fb57a7fe0d4de7","downloaded_from":"2026-09-10T02:24:35.865Z","last_downloaded_at":"2026-09-10T02:24:35.865Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480701","source_sha256":"907e86ba02308a95fccc0468b7080b9f17baf0faf36164db211db38e2ca4263d"}},{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Overall Guidance","paragraphs":[{"citation":"965-20-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section <a altsource=\"GUID-F76BAC6A-F007-47F7-B1AC-06A654CF8A37.ditamap\" class=\"ditamap\">965-10-15</a>.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 965-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:76a687d6da42d5c8586994d7a2d019471373dc55669127f6848fab2a728838a3","downloaded_from":"2026-09-10T02:24:39.687Z","last_downloaded_at":"2026-09-10T02:24:39.687Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480670","source_sha256":"c5cc135712104f8e0c1e29a9dc1dc52fd6acd025b6da6886c399267ed9500b7a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:72ea5aed9d4e94d6ba62cfba8a2f04cb6b8db71ed6ccce1d7d2a65f40c1c8f4c","downloaded_from":"2026-09-10T02:24:39.687Z","last_downloaded_at":"2026-09-10T02:24:39.687Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480670","source_sha256":"c5cc135712104f8e0c1e29a9dc1dc52fd6acd025b6da6886c399267ed9500b7a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9f31a8b579b1eded55fc515c3544cd5cf6d0203949c94f882a13e8c8655e35ea","downloaded_from":"2026-09-10T02:24:39.687Z","last_downloaded_at":"2026-09-10T02:24:39.687Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480670","source_sha256":"c5cc135712104f8e0c1e29a9dc1dc52fd6acd025b6da6886c399267ed9500b7a"}},{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"965-20-25-1","para":"25-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_20344F2F-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">A plan may have liabilities (other than for <a href=\"/glossary/b/#benefits\" class=\"term\" title=\"The monetary or in-kind benefits or benefit coverage to which participants may be entitled under a pension plan or a health and welfare plan (which can include active, terminated, and retired employees or their dependents or beneficiaries). Examples of benefits may include, but are not limited to, health care benefits, life insurance, legal, educational, and advisory services, pension benefits, disability benefits, death benefits, and benefits due to termination of employment.\"><span>benefits</span></a>) that should be accrued. Such liabilities may be for amounts owed for securities purchased, income taxes payable by the plan, or other expenses (for example, third-party administrator fees). These liabilities shall be deducted to arrive at net assets available for benefits. </span></span></div></div>","snippet":"A plan may have liabilities (other than for benefits) that should be accrued. Such liabilities may be for amounts owed for securities purchased, income taxes payable by the plan, or other expenses (for example, third-par…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:526ed537e0dcd817738d418edda5b4f2b3654ffcf6b97abbff572b4abce4103a","downloaded_from":"2026-09-10T02:24:46.927Z","last_downloaded_at":"2026-09-10T02:24:46.927Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480608","source_sha256":"666f002fb7213ec749dfa32ee7e90afd731adb14d9be65a620ea00444c5deb1c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ba5eca0549a6c79b226a4793a90f703f3497c34bf3a34a1375546d705e7f72c6","downloaded_from":"2026-09-10T02:24:46.927Z","last_downloaded_at":"2026-09-10T02:24:46.927Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480608","source_sha256":"666f002fb7213ec749dfa32ee7e90afd731adb14d9be65a620ea00444c5deb1c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2fca5a33a2e5e92272ac0d468ddcf39aab7947f196903175f8c0b62d66b9eeb0","downloaded_from":"2026-09-10T02:24:46.927Z","last_downloaded_at":"2026-09-10T02:24:46.927Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480608","source_sha256":"666f002fb7213ec749dfa32ee7e90afd731adb14d9be65a620ea00444c5deb1c"}},{"number":"30","label":"30 Initial Measurement","anchor":"30-initial-measurement","is_sec":false,"groups":[{"block":null,"heading":"Noncash Contribution","paragraphs":[{"citation":"965-20-30-1","para":"30-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_203F4C31-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">A noncash contribution shall be recorded at <a href=\"/glossary/f/#fair-value\" class=\"term\" title=\"The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.\"><span>fair value</span></a> less costs to sell, if significant, at the date of the contribution. </span></span></div></div>","snippet":"A noncash contribution shall be recorded at fair value less costs to sell, if significant, at the date of the contribution.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b4944003ca81690c692a41082a3ac73a140fc0c8aaba5614257c0283289d1a21","downloaded_from":"2026-09-10T02:24:51.011Z","last_downloaded_at":"2026-09-10T02:24:51.011Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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timestamps","source_key":"1943274/2147480578","source_sha256":"a5a6ed81cca4e1d813262702710e2255ae3b3dcb73066e03cbe010b784e0d174"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7b6aead235995522ccc608a1825837ff8c56aeb6325f09b04e600368fcd67cc8","downloaded_from":"2026-09-10T02:24:51.011Z","last_downloaded_at":"2026-09-10T02:24:51.011Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480578","source_sha256":"a5a6ed81cca4e1d813262702710e2255ae3b3dcb73066e03cbe010b784e0d174"}},{"number":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":"Statement of Net Assets Available for Benefits","paragraphs":[{"citation":"965-20-45-1","para":"45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_205D1206-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The statement of net assets available for benefits of the plan shall present amounts for the following: </span></span><ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_205D1503-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Total assets </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_205D171D-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Total liabilities </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">c</span><div class=\"p\"><a href=\"/updates/asu-2015-12/\" class=\"xref\">Subparagraph superseded by Accounting Standards Update No. 2015-12</a>. (Part I).</div></li><li class=\"li-norm\"><span class=\"linum\">d</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_205D1975-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Net assets available for benefits. </span></span></div></li></ol></div></div>","snippet":"The statement of net assets available for benefits of the plan shall present amounts for the following:\n(a) Total assets\n(b) Total liabilities\n(c) Subparagraph superseded by Accounting Standards Update No. 2015-12. (Part…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a93a016425e7b0a07c977fd04b8ecb7db670e62e13ceb0d281ce94b294d579d","downloaded_from":"2026-09-10T02:24:54.976Z","last_downloaded_at":"2026-09-10T02:24:54.976Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480549","source_sha256":"d564002a91d75dff02324dd09c3d4fe810e7e3baca88d0dfb988b7d90a2fd0f4"}},{"citation":"965-20-45-2","para":"45-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2015-12/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2015-12</a>. (Part I).</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2015-12. (Part I).","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e37e208ff26f9817616f3fbe9808bc6de05ed54195edcb4d1f6115f496d9036d","downloaded_from":"2026-09-10T02:24:54.976Z","last_downloaded_at":"2026-09-10T02:24:54.976Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480549","source_sha256":"d564002a91d75dff02324dd09c3d4fe810e7e3baca88d0dfb988b7d90a2fd0f4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:968dc4f882975c7edd350a97608a33c4783a1a206419314b3e88bcf3d9a20593","downloaded_from":"2026-09-10T02:24:54.976Z","last_downloaded_at":"2026-09-10T02:24:54.976Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480549","source_sha256":"d564002a91d75dff02324dd09c3d4fe810e7e3baca88d0dfb988b7d90a2fd0f4"}},{"block":null,"heading":"Statement of Changes in Net Assets Available for Benefits","paragraphs":[{"citation":"965-20-45-3","para":"45-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_205D1B9C-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The statement of changes in net assets available for benefits shall be presented in enough detail to identify the significant changes during the year, including, as applicable, the following: </span></span><ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_205D1DC1-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Contributions from employers, segregated between cash and noncash contributions </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_205D1F88-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The nature of noncash contributions described either parenthetically or in a note </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">c</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_205D2164-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Contributions from participants, including those collected and remitted by the sponsor </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">d</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_205D2315-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Contributions from other identified sources (for example, state subsidies or federal grants) </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">e</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_205D24D2-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The net appreciation or depreciation in fair value. </span></span><span class=\"sfragment\" id=\"sfr_205D26FF-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"> Net appreciation or depreciation includes realized gains and losses on investments that were both purchased and sold during the period </span></span><span class=\"sfragment\" id=\"sfr_205D28AF-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">as well as unrealized appreciation or depreciation of the investments held at year-end. </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">f</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_205D2A97-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Investment income, excluding the net appreciation or depreciation </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">g</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_205D2C72-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Income taxes paid or payable, if applicable </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">h</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_205D2E41-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Payments of claims, excluding payments made by an insurance entity pursuant to contracts that are excluded from <a href=\"/glossary/p/#plan-assets\" class=\"term\" title=\"Assets—usually stocks, bonds, and other investments (except certain insurance contracts as noted in paragraph 715-60-35-109)—that have been segregated and restricted (usually in a trust) to be used for a health and welfare plan (which can include active, terminated, and retired employees or their dependents or beneficiaries). The amount of plan assets includes amounts contributed by the employer, and by plan participants for a contributory plan, and amounts earned from investing the contributions, less benefits, income taxes, and other expenses incurred. Plan assets ordinarily cannot be withdrawn by the employer except under certain circumstances when a plan has assets in excess of obligations and the employer has taken certain steps to satisfy existing obligations. Securities of the employer held by the plan are includable in plan assets provided they are transferable. Assets not segregated in a trust, or otherwise effectively restricted, so that they cannot be used by the employer for other purposes are not plan assets, even though the employer may intend that those assets be used to provide health and welfare benefits, which may include postretirement benefits. Those assets shall be accounted for in the same manner as other employer assets of a similar nature and with similar restrictions. If a plan has liabilities other than for benefits, those nonbenefit obligations are considered as reductions of plan assets. Amounts accrued by the employer but not yet paid to the plan are not plan assets. If a trust arrangement explicitly provides that segregated assets are available to satisfy claims of creditors in bankruptcy, such a provision would effectively permit those assets to be used for other purposes at the discretion of the employer. It is not necessary to determine that a trust is bankruptcy-proof for the assets of the trust to qualify as plan assets. However, assets held in a trust that explicitly provides that such assets are available to the general creditors of the employer in the event of the employer's bankruptcy would not qualify as plan assets.\"><span>plan assets</span></a> </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">i</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_205D300E-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Payments of premiums to insurance entities to purchase contracts that are excluded from plan assets </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">j</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_205D3250-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Operating and administrative expenses </span></span></div></li><li class=\"li-norm\"><span class=\"linum\">k</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_205D3422-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Other changes (such as transfers of assets to or from other plans), if significant. </span></span></div></li></ol></div></div>","snippet":"The statement of changes in net assets available for benefits shall be presented in enough detail to identify the significant changes during the year, including, as applicable, the following:\n(a) Contributions from emplo…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a5dbdfedf88ad21959807db1973b5271e1bd2bb28ab409387d9792ed204ca319","downloaded_from":"2026-09-10T02:24:54.976Z","last_downloaded_at":"2026-09-10T02:24:54.976Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480549","source_sha256":"d564002a91d75dff02324dd09c3d4fe810e7e3baca88d0dfb988b7d90a2fd0f4"}},{"citation":"965-20-45-4","para":"45-4","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_205D3603-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The list of minimum disclosures is not intended to define the degree of detail or the manner of presenting the information, and subclassifications or additional classifications may be useful. </span></span></div></div>","snippet":"The list of minimum disclosures is not intended to define the degree of detail or the manner of presenting the information, and subclassifications or additional classifications may be useful.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2156cc2b478e6f81e38af9eec2dbff81d87c4265f60ae6ae3abe58c72cfd717e","downloaded_from":"2026-09-10T02:24:54.976Z","last_downloaded_at":"2026-09-10T02:24:54.976Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480549","source_sha256":"d564002a91d75dff02324dd09c3d4fe810e7e3baca88d0dfb988b7d90a2fd0f4"}},{"citation":"965-20-45-5","para":"45-5","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_205D37E6-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The statement of changes in net assets available for benefits shall be prepared on a basis that reflects income credited to participants in the plan and net appreciation or depreciation in the fair value of only those investment contracts that are not deemed to be fully benefit responsive. </span></span></div></div>","snippet":"The statement of changes in net assets available for benefits shall be prepared on a basis that reflects income credited to participants in the plan and net appreciation or depreciation in the fair value of only those in…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c43ae09a9f8729b101036e03e88e0604978a84aa34ebabaa6e89b5916b731f5e","downloaded_from":"2026-09-10T02:24:54.976Z","last_downloaded_at":"2026-09-10T02:24:54.976Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480549","source_sha256":"d564002a91d75dff02324dd09c3d4fe810e7e3baca88d0dfb988b7d90a2fd0f4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ea9d00ebd32a9f820a808667456a5fa8fcd6406363645480315407854d7f303","downloaded_from":"2026-09-10T02:24:54.976Z","last_downloaded_at":"2026-09-10T02:24:54.976Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480549","source_sha256":"d564002a91d75dff02324dd09c3d4fe810e7e3baca88d0dfb988b7d90a2fd0f4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4f7c13ff60e4598796aa58ed5c259c284eee684c8579c0aaf452199533c20c51","downloaded_from":"2026-09-10T02:24:54.976Z","last_downloaded_at":"2026-09-10T02:24:54.976Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480549","source_sha256":"d564002a91d75dff02324dd09c3d4fe810e7e3baca88d0dfb988b7d90a2fd0f4"}},{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"965-20-50-1","para":"50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_20676205-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The nature of noncash contributions shall be described either parenthetically or in a note. </span></span></div></div>","snippet":"The nature of noncash contributions shall be described either parenthetically or in a note.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f27689e403400bb15ecfef9b7185c4aff3cfd43ddca6918207b646c716ba7f0f","downloaded_from":"2026-09-10T02:24:58.307Z","last_downloaded_at":"2026-09-10T02:24:58.307Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480529","source_sha256":"06595e0b6c9a558cb1120bed60422632cef2130cd6a92742b68191b1218ec4d3"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6b845d0b9e39f84a5d9cb10ccb4605eeecc441ff54284bfcb313f77f0d2116f3","downloaded_from":"2026-09-10T02:24:58.307Z","last_downloaded_at":"2026-09-10T02:24:58.307Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480529","source_sha256":"06595e0b6c9a558cb1120bed60422632cef2130cd6a92742b68191b1218ec4d3"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3f0ce4ac8c7b770212a9839df264363523fadcd6e52b49f325fc87a05f315c6a","downloaded_from":"2026-09-10T02:24:58.307Z","last_downloaded_at":"2026-09-10T02:24:58.307Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480529","source_sha256":"06595e0b6c9a558cb1120bed60422632cef2130cd6a92742b68191b1218ec4d3"}}],"enrichment":{"summary":"ASC 965-20 governs the \"net assets available for benefits\" component of health and welfare benefit plan financial statements. It requires the plan to accrue non-benefit liabilities (e.g., securities purchased, income taxes payable, third-party administrator fees), record noncash contributions at fair value less costs to sell if significant, and present a statement of net assets available for benefits showing total assets, total liabilities, and net assets available for benefits. The companion statement of changes must show, in sufficient detail, the significant changes for the year, including contributions by source, net appreciation/depreciation in fair value, investment income, claims payments, premiums, and administrative expenses.","key_points":["Liabilities other than benefit obligations—amounts owed for securities purchased, income taxes payable by the plan, and other expenses such as third-party administrator fees—shall be deducted to arrive at net assets available for benefits (965-20-25-1).","A noncash contribution shall be recorded at fair value less costs to sell, if significant, at the date of the contribution (965-20-30-1), and its nature shall be described parenthetically or in a note (965-20-50-1).","The statement of net assets available for benefits must present total assets, total liabilities, and net assets available for benefits (965-20-45-1); former subparagraph (c) was superseded by ASU 2015-12 (Part I).","The statement of changes in net assets available for benefits must show significant changes, including employer contributions segregated between cash and noncash, participant contributions (including those collected and remitted by the sponsor), contributions from other sources, net appreciation/depreciation in fair value, investment income, income taxes, claims payments, insurance premiums, operating and administrative expenses, and other significant changes such as interplan transfers (965-20-45-3).","Net appreciation or depreciation includes realized gains and losses on investments both purchased and sold during the period plus unrealized appreciation or depreciation on investments held at year-end (965-20-45-3(e)).","Payments of claims and premiums relating to insurance contracts that are excluded from plan assets are not reported as changes in net assets (965-20-45-3(h)-(i)).","The statement of changes shall reflect income credited to participants and net appreciation or depreciation in fair value of only those investment contracts that are not deemed to be fully benefit-responsive (965-20-45-5)."],"categories":["Industry-specific","Financial statement presentation","Presentation","Disclosure"],"audience_level":"intermediate","student_note":"Plan financial statements are unusual: the \"balance sheet\" is a statement of net assets available for benefits, and benefit obligations are reported separately (ASC 965-30/965-40), not as liabilities here. A common mistake is netting or omitting non-benefit liabilities, or treating claims paid by an insurer under contracts excluded from plan assets as plan activity.","related_topics":["965-10","965-30","965-40","962-20","960-20","820"],"key_concepts":["net assets available for benefits","noncash contributions","fully benefit-responsive investment contracts","net appreciation or depreciation in fair value","plan liabilities","statement of changes in net assets","employer and participant contributions","health and welfare benefit plans"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:923bf1b81cf90ee39206c04b0ddb687949900b056c1e19fb275db25642bccd04","downloaded_from":"2026-09-10T02:24:33.713Z","last_downloaded_at":"2026-09-10T02:24:58.307Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"960-30","title":"Net Assets Available for Plan Benefits","topic_title":"Plan Accounting—Defined Benefit Pension Plans","score":0.9142,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:78bccb6e1e20dcfc851e0b142223dca7a741d56f9833fc95544a6b7b9879b6d5","downloaded_from":"2026-09-10T02:23:06.305Z","last_downloaded_at":"2026-09-10T02:23:25.079Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"325-960","title":"Plan Accounting—Defined Benefit Pension 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