industry-specific subtopics

Assets4

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topic, but its substantive content has been removed — the scope, overview, and implementation guidance paragraphs were superseded by Maintenance Update 2017-21 and ASU 2012-04.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).

2. 305-942Financial Services—Depository and Lending305 Cash and Cash Equivalents

   ASC 305-942 was the industry-specific guidance on cash and cash equivalents for depository and lending institutions (banks, savings institutions, credit unions). Every paragraph in the subtopic — scope, presentation, and disclosure — was superseded by Maintenance Update 2017-21, so the subtopic contains no operative guidance. Entities in this industry now apply the general guidance in ASC 305 and, for restricted/reserve balances and cash flow classification, ASC 942-305 and ASC 230.

3. 305-946Financial Services—Investment Companies305 Cash and Cash Equivalents

   ASC 305-946 was the investment-company-specific guidance on cash and cash equivalents. Every remaining paragraph (05-1, 15-1, 45-1, 45-2) was superseded by Maintenance Update 2017-21, so the subtopic contains no substantive guidance today. Investment companies now look to the general cash guidance in ASC 305 and to the presentation and disclosure requirements in ASC 946.

4. 305-954Health Care Entities305 Cash and Cash Equivalents

   ASC 305-954 was the health care industry-specific guidance on cash and cash equivalents, but it now contains no operative content — every paragraph has been superseded or is unused. Health care entities therefore follow the general guidance in Topic 305 together with the broader health care presentation rules in Topic 954.