codification cleanup

ASC 330-910 was the inventory guidance specific to construction contractors, addressing how contractors accounted for inventoried costs (e.g., uninstalled materials and precontract costs) under Topic 330. All of its substantive paragraphs — Sections 05 (Overview and Background), 15 (Scope), 25 (Recognition), and 40 (Derecognition) — were superseded by Maintenance Update No. 2019-01, so the subtopic contains no operative guidance. Contractors now look to the general inventory guidance in Topic 330 and to the revenue and contract cost guidance in Topics 606 and 340-40.

ASC 440-952 was the franchisor-specific extension of the Commitments topic, but every substantive paragraph (05-1 overview, 15-1 scope, and 50-1 disclosure) was superseded by Maintenance Update 2017-09. The subtopic therefore contains no remaining guidance; franchisor commitment and disclosure requirements now fall under the general Commitments guidance in ASC 440-10 and, for franchise revenue, ASC 606.