{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/985/10/#00-status","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":"985","topic_title":"Software","subtopic":"985-10","subtopic_title":"Overall","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"985-10-00-1","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=\"SL51798297-115750\"> <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=\"/asc/985/10/#985-10-05-1\" class=\"xref\">985-10-05-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/asc-pdf/GUID-7EC309FA-3D05-4149-8A83-F72A48C06807.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2018-12 (PDF)</a> </td> <td class=\"entry\">09/10/2018</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/985/10/#985-10-05-1\" class=\"xref\">985-10-05-1</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> <tr> <td class=\"entry\"> <a href=\"/asc/985/10/#985-10-15-3\" class=\"xref\">985-10-15-3</a> </td> <td class=\"entry\">Amended</td> <td class=\"entry\"> <a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a> </td> <td class=\"entry\">05/28/2014</td> </tr> </table> </div> </div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n985-10-05-1 | Amended | Maintenance Update 2018-12 | 09/10/2018 |\n985-10-05-1 | Amended …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f6170c5ce3c1d344a70a54be7036d4e186148a2e885f20b41f0d16ab68d5d698","downloaded_from":"2026-09-10T02:28:16.187Z","last_downloaded_at":"2026-09-10T02:28:16.187Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481576","source_sha256":"5e6340949d769c92e352820815bdc64803d0c7f807abc66314753efb98366463"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9f813644ecff7265104a9b00fcb47c7efcf4a39fe9281a0d41af91c8fde55d05","downloaded_from":"2026-09-10T02:28:16.187Z","last_downloaded_at":"2026-09-10T02:28:16.187Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481576","source_sha256":"5e6340949d769c92e352820815bdc64803d0c7f807abc66314753efb98366463"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae1e3089c7b8a5746c14b22107a074ef107754d19ae66125a017ab82a9637e4d","downloaded_from":"2026-09-10T02:28:16.187Z","last_downloaded_at":"2026-09-10T02:28:16.187Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481576","source_sha256":"5e6340949d769c92e352820815bdc64803d0c7f807abc66314753efb98366463"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ae1e3089c7b8a5746c14b22107a074ef107754d19ae66125a017ab82a9637e4d","downloaded_from":"2026-09-10T02:28:16.187Z","last_downloaded_at":"2026-09-10T02:28:16.187Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481576","source_sha256":"5e6340949d769c92e352820815bdc64803d0c7f807abc66314753efb98366463"}}