codification maintenance update

Assets1

1. 305-10Overall305 Cash and Cash Equivalents

   ASC 305-10 is the Overall subtopic of the Cash and Cash Equivalents topic, but its substantive content has been removed — the scope, overview, and implementation guidance paragraphs were superseded by Maintenance Update 2017-21 and ASU 2012-04. As a result, 305-10 today functions largely as a placeholder heading; the operative guidance on cash and cash equivalents lives elsewhere, principally in ASC 230 (definition and presentation of cash equivalents, restricted cash) and ASC 210 (balance sheet classification).