{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/980/10/#sec-50-disclosure","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":"980","topic_title":"Regulated Operations","subtopic":"980-10","subtopic_title":"Overall","section":{"number":"S50","label":"SEC 50 Disclosure","anchor":"sec-50-disclosure","is_sec":true,"groups":[{"block":null,"heading":"Cost of Power Obtained Under Long-Term Purchase Contracts","paragraphs":[{"citation":"980-10-S50-1","para":"S50-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_43CDA64D-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/980/10/#980-10-S99-1\" class=\"xref\">980-10-S99-1</a>, SAB Topic 10.D, for SEC Staff views on the disclosure requirements for cost of power obtained under long-term purchase contracts. </span></span></div></div>","snippet":"See paragraph 980-10-S99-1, SAB Topic 10.D, for SEC Staff views on the disclosure requirements for cost of power obtained under long-term purchase contracts.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:84d93fd9a3590e9002a04424f51f993d5b7eadc00b282e309a543142468e7f80","downloaded_from":"2026-09-10T02:27:40.242Z","last_downloaded_at":"2026-09-10T02:27:40.242Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480165","source_sha256":"e99daecffa808f9b2c4327ce1033468e5828f7282207d7922154ccea6f084c93"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ca2f62cf6b4d0419844100bdada54a92653995552d3e48203128612cfc223a7a","downloaded_from":"2026-09-10T02:27:40.242Z","last_downloaded_at":"2026-09-10T02:27:40.242Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480165","source_sha256":"e99daecffa808f9b2c4327ce1033468e5828f7282207d7922154ccea6f084c93"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:121d2b629a60a511ea4131201e6e695cf114f89d03622e668b54106f90916416","downloaded_from":"2026-09-10T02:27:40.242Z","last_downloaded_at":"2026-09-10T02:27:40.242Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480165","source_sha256":"e99daecffa808f9b2c4327ce1033468e5828f7282207d7922154ccea6f084c93"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:121d2b629a60a511ea4131201e6e695cf114f89d03622e668b54106f90916416","downloaded_from":"2026-09-10T02:27:40.242Z","last_downloaded_at":"2026-09-10T02:27:40.242Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480165","source_sha256":"e99daecffa808f9b2c4327ce1033468e5828f7282207d7922154ccea6f084c93"}}