# ASC 980-20-00: Regulated Operations — Discontinuation of Rate-Regulated Accounting — 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/980/20/#00-status) 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. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-10T02:27:47.191Z to 2026-09-10T02:27:47.191Z Record version: sha256:0b85f030417e893b3d45dd34a6b8215d98533d16cc805731face61477442f8ad Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 980-20-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/980/20/#00-status) SEC content: no ##### [980-20-00-1](https://asc.understandingaccounting.org/asc/980/20/#980-20-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T02:27:47.191Z to 2026-09-10T02:27:47.191Z Record version: sha256:7fc500e7ae0de9f422e4ea8e1b540a7dc9b1631ea7b21c51e4e7e4d4e0a65591 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
980-20-40-4AmendedAccounting Standards Update No. 2015-0101/09/2015
980-20-45-1AmendedMaintenance Update 2016-11 (PDF)06/27/2016
980-20-50-2AmendedMaintenance Update 2017-19 (PDF)11/15/2017
980-20-50-2AmendedAccounting Standards Update No. 2015-0101/09/2015
980-20-55-4AmendedAccounting Standards Update No. 2015-0101/09/2015
980-20-55-9AmendedAccounting Standards Update No. 2015-0101/09/2015
980-20-55-13AmendedAccounting Standards Update No. 2015-0101/09/2015